Business Commons^™

Estate Planning: Sec. 2039: Keeping Nonqualified Deferred Compensation Benefits Out Of The Estate, Joan Ellenbogen

Tax Adviser

No abstract provided.

New Leasing Rules—Get Them While They’Re Hot, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.

Forensic Audit: Enhancing Certified Public Accountant Using Artificial Intelligence Techniques, Hasan Mazloum, Nawaf Mazloum, Ahmad Mohamad Saleh

BAU Journal - Science and Technology

Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical …

Multiscale Modelling Of Heat And Mass Transfer In Hemp Wools, Rayan El Sawalhi, Marwan Al Kheir, Louay El Soufi, Hassan Assoum

BAU Journal - Science and Technology

This paper deals with the development of a multi-scale model of coupled heat and mass transfer for hemp wool insulating materials. Natural fibrous insulating materials from renewable resources like hemp offer an attractive environmental option for conventional insulation materials. These materials exhibit excellent thermal performances in terms of thermal conductivity and thermal capacity but are highly sensitive to moisture variations. To fully describe their behavior, we developed a multi-scale approach founded upon three characteristic scales: the heterogeneous fiber scale, the homogenized fiber network scale, and the final product scale. Using the method of volume averaging, we established transfer equations at …

Phytochemical Analysis And Antimicrobial Activity Of Micromeria Barbata Leaf And Stem Extracts Against Pseudomonas Aeruginosa: Insights From Molecular Docking And In Vitro Assays, Shiraz Rawas, Dalia El-Badan, Nawal Al Hakawati

BAU Journal - Science and Technology

The present study provides the characterization of the phytochemical content and the antibacterial activity of ethanolic extracts from the leaves (LM) and stems (SM) of Micromeria barbata (M.barbata) against Pseudomonas aeruginosa . Important functional groups were determined by analyzing the FTIR spectra of LM and SM. The phytochemical profiles were analyzed by GC-MS, and these characterized the chemicals according to retention periods and peak regions. The binding affinities of discovered compounds with the P. aeruginosa LasR and PqsD proteins were evaluated using molecular docking approach. Assays for biofilm formation, MIC, MBC, and agar well diffusion were used to assess the …

Exponential Decay For The Truncated Version Of The Porous-Elastic Model, Dilberto Da Silva Almeida Júnior, Baowei Feng, Luiz Gutemberg Miranda

BAU Journal - Science and Technology

This paper investigates the one-dimensional truncated version of the porous-elastic system that avoids the damaging con sequences associated with the second frequency spectrum. We consider a feedback law acting on the displacement of the elastic solid and establish well-posedness via the Faedo-Galerkin method. Furthermore, we prove an exponential energy decay result that holds independently of any specific relationship between the system’s coefficients, using the energy perturbation method.

The Medical Check Up Result Data Collection System Function To Determine The Health Condition Of Workers At Pt. Pertamina Region Iii, Shonia Fitriananda, Mohammad Ridha

Jurnal Administrasi Bisnis Terapan

Activities carried out at PT. Pertamina (Persero) is very diverse. One of the activities is Medical Check Up under the auspices of Pertamedika, which is a health facility in PT. Pertamina (Persero) which is intended for workers to be checked for health every year with physical examination in the form of heart examination, blood tests, eye tests, and ultrasonography (USG). With the activities, it is inseparable from direct communication between the administration and workers to confirm each other about the needs and desires of workers who can be helped by the medical administration. The preparation of this academic paper task …

Study Of Religiosity Animosity And Consumer Efficacy On Participation In Boycott Affiliation Of Israeli Products: The Moderating Role Of Xenocentrism, Ramadania Ramadania, Muhammad Zaki Afifi, Didik Muhammad Nur Haris, Abid Taufiqurrahman, Sri Syabanita Elida

ASEAN Marketing Journal

Manuscript type: Quantitative paper

Research Aims: To build and test the effects of religiosity animosity, consumer efficacy, and xenocentrism on boycott participation.

Design/methodology/approach: This research uses a survey method with a sample of 255 young respondents in Indonesia, used surveys and interviews to collect data then analysis with SEM-PLS to examine the variables.

Research Findings: The study found that several factors significantly influence boycott participation in products affiliated with Israel. First, religiosity animosity has a notable effect; higher levels of religiosity animosity are associated with an increased likelihood of boycott participation. Similarly, consumer efficacy—a consumer's belief in …

Are Digital And Social Media Marketing Matters For Tajikistan’S Youth Travelers?, Namozov Jamshed, Gita Gayatri

ASEAN Marketing Journal

This research examines the influence of social media and online marketing on the travel behaviours of youth -domestic - tourists in a capital city of Tajikistan, Dushanbe, as the main destination. With the development of new technologies in the modern digital age, digital tools could significantly change the preferences of travellers to choose tourism destinations. In this regard, social media, with its wide audience through Instagram, Facebook, YouTube, and others, became not only an effective tool for tourism marketing but also for affecting tourism decision-making processes. That's why the study examines the impact of tourists’ attitudes towards online tourism information, …

Pengaruh Emotional Intelligence, Locus Of Control, Risk Aversion, Dan Financial Literacy Terhadap Risky Investment Intention Di Indonesia, Sekar Savira Ramadhani, Maria Ulpah, Wardatul Adawiyah

Jurnal Manajemen dan Usahawan Indonesia

This study investigates how individual factors—namely emotional intelligence, external locus of control, risk aversion, and financial literacy—affect the intention to invest in risky financial instruments in Indonesia. The research explores both the direct and indirect effects of these factors on risky investment intentions. Data were collected from 507 respondents through an online questionnaire. The findings indicate that emotional intelligence, external locus of control, and financial literacy positively influence the intention to invest in risky assets, while risk aversion has a negative effect. Additionally, the analysis of indirect effects shows that financial literacy moderates the relationship between emotional intelligence and risk …

The Implications Of Religiosity And Complementary Determinants On The Repurchase Intention Of Halal-Certified Food In Indonesia 2024, Jihan Luthfiyyah Siregar, Nurdin Sobari

ASEAN Marketing Journal

Manuscript Type: Research Article.

Research Aims: This study applies the Theory of Planned Behavior (TPB) framework to examine the impact of religiosity on repurchase intentions for halal-certified food, incorporating factors such as subjective norms, awareness, trust, halal knowledge, halal certification, and perceived behavioral control.

Design/Methodology/Approach: Data were collected from 472 respondents through a purposive sampling survey in Indonesia, and analyzed using Structural Equation Modeling (SEM) with SmartPLS v.3.2.9.

Research Findings: A total of 20 hypotheses were tested. The findings reveal that religiosity influences the mediators—halal knowledge, halal certification, subjective norms, and perceived behavioral control—which, in turn, shape attitudes and stimulate …

Analysis Of Factors Affecting The Intention To Use Shopee Barokah (Case Study On Generation Z In Semarang City), Laila Fajri Khoirun Najwa, An'im Kafabih

ASEAN Marketing Journal

This study aims to determine the effect of attitude, subjective norm, perceived behavioral control, promotion and word of mouth on the intention to use Shopee Barokah. The population of this study is Generation Z Semarang City who knows Shopee Barokah but has never used it. Non-probability sampling technique, namely purposive sampling using primary data. Sampling was done by distributing questionnaires and obtaining 141 respondents. This research method uses binary logistic regression analysis with SPSS 26. The results showed that the variables of attitude, subjective norm, perceived behavioral control, promotion partially influenced the intention to use Shopee Barokah. Meanwhile, Word Of …

Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy, Muhammad Hanif Ibrahim, Akmalia Lutfiaturrosyida Agung Putri, Imas Hasanah, Apia Dewi Agustin, Afnani Rosyida

Jurnal Akuntansi dan Keuangan Indonesia

Background: This research aims to examine the factors influencing Indonesian Muslims' intention to invest in the Islamic capital market by synthesizing three theoretical frameworks: the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Islamic Financial Literacy (IFL). Methods: The study utilizes a sample of 250 participants with previous experience in Islamic investment, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) for hypothesis testing and model evaluation. Findings: The findings indicate that perceived convenience substantially influenced perceived usefulness and ease of use. Moreover, perceived usefulness, Islamic financial literacy, and past behavior significantly and positively affect investment attitudes, which …

Satisfaction As A Mediator Between Perceptions Of Service Quality And Loyalty Related To The Indonesian Social Security Mobile App, Tengku Ezni Balqiah, Roswita Nilakurnia, Rifelly Dewi Astuti, Permata Wulandari, Arief Dahyan Supriadi, Tarimantan Sanberto Saragih, Eldest Augustin, Fadly Eka Pradana, Fergie S. Mahaganti, An Nisa Pramasanti, Rendra Hymne Fajar Hutabarat

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: to determine whether the perceived service quality factors could promote user Jamsostek Mobile (JMO) satisfy and continue to use JMO

Design/methodology/approach: Data was gathered through an online survey of JMO users to analyse three hypotheses using Structural Equation Modelling (SEM) method with SmartPLS

Research Findings: the result demonstrated that all hypotheses are supported that indicate there are three dimension of JMO attributes could develop Perceived Service Quality. Moreover, this variable could enhance loyalty through satisfaction.

Theoretical Contribution/Originality: Using the Stimulus–Organism–Response (S-O-R) Model, this study develop framework to strengthen the …

The Mediating Role Of Market Orientation In The Relationship Between Marketing Capability And Social Capital On Innovation Performance, Nina Fapari Arif, Tri Wahyuningsih, Andi Harmoko Arifin, Tasrim Tasrim

ASEAN Marketing Journal

Abstract

This study aims to examine the relationships among marketing capabilities, relational capital, market orientation, and innovation performance among Small and Medium Enterprises (SMEs) in Indonesia. A quantitative approach was employed, with data analyzed using the SEM-PLS (Structural Equation Modeling–Partial Least Squares) method via WarpPLS 8.0, which enables effective analysis of nonlinear relationships as well as mediation and moderation effects. The study population consists of SME actors in Indonesia, with a sample obtained through purposive sampling, involving a minimum of 180 respondents. The analysis results show that marketing capabilities have a significant positive effect on both market orientation and innovation …

Dampak Covid-19 Terhadap Kecepatan Penyesuaian Struktur Modal: Studi Perbandingan Antara Perusahaan Sharia-Compliant Dan Non-Compliant Di Indonesia, Abdul Karim, Karina Wulandari

Jurnal Manajemen dan Usahawan Indonesia

This study aims to examine the impact of the COVID-19 pandemic on capital structure adjustment among firms in Indonesia, with a focus on differences between Sharia-compliant and non-compliant companies. The research utilizes panel data from non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2017–2022 period. Capital structure adjustment is analyzed using panel regression methods, controlling for variables such as profitability, growth, firm size, tangibility, liquidity, and income volatility. The findings indicate that the pandemic increased leverage and accelerated capital structure adjustment overall. However, Sharia-compliant firms exhibited a slower adjustment speed compared to non-compliant firms, due to constraints …

Peran Gdp Dalam Memoderasi Pengaruh Environmental, Social, Governance (Esg) Terhadap Kinerja Perusahaan Dalam Sektor Jasa Di Negara Asean-5 Periode 2019–2023, Syadinda Azra Rafinka, Mona Ridho Sidjabat

Jurnal Manajemen dan Usahawan Indonesia

This study analyze the role of GDP in moderating the influence of environmental, social, governance (ESG) on the performance of service sector companies. The data is collected from Refinitiv Eikon Database including 81 sample companies in the services sector in ASEAN-5 countries for the period 2019–2023 that have complete ESG combined score and individual pillar scores (environmental, social and governance) of each company. This study uses balanced panel data with fixed effect robust model estimation. The results show that environmental score and ESG combined score have a significant negative effect on firm performance. However, there is no significant effect of …

Fun At Work Dari Sudut Pandang Aparatur Sipil Negara (Asn): Studi Kualitatif Pada Instansi Pemerintahan Di Indonesia, Febrian Wibawa, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The concept of fun at work is often discussed in various studies as an activity that supports a positive work climate and provides a variety of positive experiences for employees. However, there is debate in seeing the impact of implementing fun at work in the workplace, especially in the context of public services. To date, research related to fun at work in the context of public services or government institutions is still very limited. By focusing on the civil servants or ASNs in Indonesia, this study aims to explore the perceptions and experiences of fun at work for ASNs.

This …

“Gen Z Malas Dan Gampang Resign?”: Analisis Wacana Kritis Atas Representasi Negatif Dalam Media Massa, Muhammad Gaza

Jurnal Manajemen dan Usahawan Indonesia

This study employs Norman Fairclough’s Critical Discourse Analysis to examine how Indonesian online media construct negative stereotypes of Generation Z in the workplace. Based on an analysis of 15 national news articles (January–May 2025), the findings reveal that narratives such as “lazy,” “spoiled,” and “quick to resign” are consistently reproduced through word choice, institutional quotes, and framing aligned with traditional work values. The discourse operates on three levels: micro (biased linguistic structures), meso (digital market logic), and macro (intergenerational value tensions). These representations are not mere reflections of reality but symbolic practices that reinforce dominant work structures. A critical reading …

Institutional Quality And Public Debt Dynamics In Sub-Saharan Africa: Implications For Fiscal Sustainability, Abdullahi Sani

CBN Journal of Applied Statistics (JAS)

This paper examines the impact of institutional quality on public debt dynamics in Sub-Saharan Africa (SSA) from 2010 to 2023. Using the system Generalized Method of Moments (GMM)estimator, the study investigates how key governance dimensions (control of corruption, government effectiveness, political stability, regulatory quality, rule of law, and voice and accountability) affect public debt dynamics across 41 SSA countries. GDP growth, debt servicing, population growth, trade openness, inflation, unemployment, and government expenditure, are used to capture broader debt drivers. The results indicate that a one-unit improvement in overall institutional quality reduces debt-to-GDP ratio by approximately 0.92%. Control of corruption, government …

Purchasing Decisions In Terms Of Digital-Based Lifestyle And Brand Image, R. Nia Marotina

Jurnal Vokasi Indonesia

As the digital trend develops, people's lifestyles slowly change, tending to like something that is fast, easy, and practical that can be done via a smartphone. The purpose of this study was to determine whether a digital-based lifestyle affects purchasing decisions in the shopee marketplace, and to determine whether brand image affects purchasing decisions in the shopee marketplace in an Islamic economic perspective. This research is quantitative research. The research was conducted in Pekalongan Regency, the population in this study was Gen Z in Pekalongan Regency, the sample used in this study was 97 people. The technique used to analyze …

Sharia Compliance,Internal Audit & Risk Management Function In Ib, Muhammad Harun Al Rasyied, Nur Fatwa

Journal Of Middle East and Islamic Studies

The new regulations from Otoritas Jasa Keuangan (OJK) of POJK No. 2/2024 and SEOJK No. 15/2024 require Islamic banks to support sharia compliance supervision by assigning three functions; Sharia Compliance, Sharia Internal Audit, and Sharia Risk Management. Therefore, the role of these three functions is an essential factor for Islamic banks in maintaining and mitigating the level of sharia compliance risk. This study aims to assess the effectiveness of supervision carried out by the three functions which are assessed from three attributes; namely Competence, Work Program, and Independence. The research data was obtained using a questionnaire method distributed to 10 …

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

Ceo Insider From Cfo: Implications For Financial Risk Disclosure Quality, Sri Ningsih, Muhammad Irsyad Elfin Mujtaba, Muhammad Sabrian Oehoedoe, Siti Nur Aini

Jurnal Akuntansi dan Keuangan Indonesia

Background: Financial risk disclosure is crucial due to the broad-ranging consequences that may arise from inadequate disclosure, with the role and capabilities of a company's top management being essential in addressing this issue. This study examines the impact of CEO insiders with prior experience as CFOs on the quality of financial risk disclosure (FRDQ) in Indonesia. Methods: Using OLS regression analysis, the study analyzes data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2020. To enhance the reliability of the results, robustness tests are conducted using the Heckman Two-Stage model and Coarsened Exact Matching (CEM). …

Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati

Jurnal Akuntansi dan Keuangan Indonesia

Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …

The Role Of Pastinformation, Time, And Emotional Pressure In Heuristic Decision-Making, James Albanus, Martin Chegere

Tanzanian Economic Review

Unlike the assumptions of classical rational choice theory, decision-makers are far less rational and not always self-interested. Decision-makers normally have less than perfect information, face limited time to make decisions, fall into cognitive biases, and reciprocate. Behavioural economics argues that decision-makers typically face bounded rationality and adopt simple, intuitive “rules of thumb” instead of calculating optimal solutions for every decision they make.

Using insights from behavioural economics, this paper explores how people with economic goals make decisions under time and emotional pressure. Specifically, it examines how a goalkeeper, as an economic agent, makes decisions during a penalty session using data …

Revisiting The Twin Deficits Hypothesis: An Empirical Analysis Of The Relationship Between Budget Deficits And Trade Deficits In Tanzania (2003–2023), Enock S. Mwakalila, Rosemary S. Taylor

Tanzanian Economic Review

The Twin Deficit Hypothesis has been extensively examined across various economic contexts, yet its applicability often depends on a country’s unique economic structure and dynamics. This study revisits the hypothesis in Tanzania, analyzing the relationship between the budget and trade deficits using quarterly time series data from 2005 to 2023. Employing a Granger Causality test within a multivariate Vector Error Correction Model, this research explores the direction of causality between the two deficits. The findings confirm a significant short and long-run relationship between the budget and trade deficits. Specifically, the results reveal a unidirectional short-run causality from the trade deficit …

Do Poverty Traps Exist In Uganda? Household Level Evidence From Panel Data, Alex Aliga, Susan Kavuma, Oryema John Bosco

Tanzanian Economic Review

This study aimed at providing new evidence on the existence of poverty trap among Uganda’s households using Uganda National Panel data. Evidence of the existence of a poverty trap is fundamental in guiding the development of sound policies and interventions targeted to assist in pulling households out of poverty trap. Analysis was based on two sets of panel data comprising 8,122 households from 3 waves (2009/2010-2011/2012) and 12,199 households from 4 waves (2013/2014-2019/2020). Using the PCA constructed asset index approach based on a parametric regression model, we show that a poverty trap exists. This is revealed by the negative quartic …

Economic And Employment Outcomes Of Youth Vocational Education In Tanzania, William George

Tanzanian Economic Review

This study examines vocational education’s effectiveness in addressing youth unemployment and promoting economic self-reliance in Tanzania. Data from 394 vocational graduates were analyzed using descriptive statistics and regression models to assess the impact of vocational training on employment and economic outcomes. Results show that 83.6% of respondents believe vocational education provides essential employment skills, while 62.3% agree it enhances productivity. However, 39.3% highlight the need for reforms to better align training with labor market needs. The findings underscore vocational education's vital role in youth employment, advocating for curriculum updates and increased resources to improve system effectiveness.

Understanding The Complementarity And Substitutability Of Cooking Fuels In Developing Countries: Evidence From 2020/21 Tanzania National Panel Survey, Samwel Saimon Lwiza, Monica Sebastian Kauky

Tanzanian Economic Review

Increasing access to alternative energy sources in developing countries might be a potential for multiple energy consumption rather than switching from traditional to modern ones. This study aims to examine the complementarity and substitutability of cooking fuels and factors influencing households’ choices of such fuels in developing countries. Two categories of cooking energy were considered: traditional (dirty) fuels - firewood, charcoal and kerosene; and modern (cleaner) fuels - Liquefied Petroleum Gas (LPG) and electricity. Based on a nationally representative sample of 5,199 households from the Tanzania National Panel Survey (NPS) of 2020/21, results from a Multivariate Probit model indicate that …