This study aims to reveal environmental performance and the extent to which disclosure of sustainability reports influence Firm Value in public companies in Indonesia, which have an excellent record of compliance with the Government's environmental regulatory obligations. This study also tries to answer that non-financial information is currently significant for investors' investment decisions. This research sample is companies indexed by Sri-Kehati on the Indonesian stock exchange observation period of 2014-2018. Observation data for four years amounted to 55 and processing the regression data by E-views application. The study results indicate that environmental performance has no significant effect on firm value, but the disclosure on sustainability reports positively impacts corporate value. This study's results impact the companies sampled in this study to redefine their environmental strategies. It can see from the efforts they have made in various processes and considerable funding towards environmental problems. The greenhouse gas emissions they have done have not become a big concern for investors, although they appreciate the company's efforts to report these efforts to the public openly.
The Readiness Identification of PT. XYZ to Produces of Small Caliber Munition 5,56 mm with Analysis of Factors Affecting Production Systems Original Research Article Country Indonesia
PT. XYZ received an order from a small caliber munition (SCM) 5.56 from the Ministry of Defense of the Republic of Indonesia as many as 1.1 billion grains for two years or 550 million grains per year. But to produce a SCM 5.56 every year, PT. XYZ is constrained by a production capacity of only 415.9 million grains SCM 5.56 annually. Based on calculations there is a shortage of 134.1 million SCM 5.56 each year. These constraints are due to the not optimal production system implemented by PT. XYZ so that the productivity of the production system is not optimal. To solve this problem, an internal policy model is needed by improving the special production system of SCM 5.56. It consists of improvements in production line layout, supply chain system, Product Breakdown Structure (PBS) analysis and critical path analysis (CPA). By applying such analysis the resulting production time for 1,000 grains is 132,374 minutes or 2,206 hours. But those results need to be tested by testing the normal distribution statistical hypothesis. It turned out that the test results were PT. XYZ is able to fulfill it.
Impact of Wages and Salary Administration on the Performance of the Employee of Indian Sugar Industry: A Study Original Research Article Country India
„JUPITER‟ sugars India LTD was founded in the year 1941 in southern India as a private sugar factory. Later it has enhanced its production from 1000 TCD to 8500 TCD in the year 1962. It was amalgamating of many sub units and multi locational products into its main unit. The company has focussed its attention on various projects and substantial resources. Subsequently, they have decided to organise the company into two units one in southern India and one in northern India.
The Perception of Entrepreneurial Success in University Incubators at the University of Douala-Cameroon (UDO) Original Research Article Country Cameroon
Pr. NKAKLEU Raphaël || Dr BILOA FOUDA Catherine Nicole || NDEMENGANA NDONG Estelle Christine
The objective of this article is to understand the perception of incubated entrepreneurs on the notion of entrepreneurial success. It adopts a qualitative approach based on the content analysis of discourses collected from eight entrepreneurs from the two business incubation centers of the University of Douala. The horizontal and vertical manual analysis of the data reveals results that confirm the definitional complexity of the concept of entrepreneurial success. Moreover, entrepreneurial success is more likely to be assessed by subjective elements related to the motivation of the incubated entrepreneurs. However, objective criteria do not stand aside.
What Drives the Intention of Students to Make Public Complaints? Original Research Article Country Vietnam
Hoa Nguyen Minh || Trang Dang Linh || Cuc Nguyen Thi || Chi Tran Linh || Ha Pham Thanh || Phuong Vu Ha
The importance of studying how dissatisfied customers complain has become increasingly important, not only for businesses but also for Higher Education Institutions. This article explores the factors influencing students' intention to make public complaints about service failures at Vietnamese higher education. Qualitative research, including In-depth Interviews, Social Media, and Critical Incident Techniques, were conducted to collect data related to the complaint behavior of students and analyze the main factor affecting students' intention to make complaints in this research. After that, 213 surveys were sent to studentsin six economic universities in Hanoi, Vietnam. Data from 194 usable survey were analyzed by SPSS software and a series of statistical techniques to identify factorsaffecting students' intention to make complaints in tertiary schools. The research results show that four variables, including self-confidence, perceived difficulty of complaint, perceived likelihood of successful complaint, and the provider's responsiveness, significantly affect students’ intention to make public complaints. Additionally, students’ self-confidence has the strongest positive impact on the intention of students to make public complaints. The findings of this study could assist school managers to early detect service failure and improve the complaint process used by Higher Education Institutions to address student dissatisfaction because of their negative impact on service quality and the university's reputation.
Determining Satisfaction and Behavioral Intentions of WEBCON Participants Amidst Covid-19 Pandemic in Davao City, Philippines Original Research Article Country Philippines
Rechie C. Duhaylungsod || Zenna Mae M. Monticalvo || Kiven G. Olivar, MBA
The study aimed to investigate and determine the satisfaction and behavioral intentions of Webcon participants. This study employed a descriptive-correlational method utilizing the descriptive survey method technique as the data collection instrument. The statistical tools used were mean ANOVA and T-test. An online survey through Google forms was used to distribute the survey questionnaires to the randomly selected delegate participants of Digital Web WEBCON in Davao City. Using ANOVA and T-test, the study results show that the satisfaction and behavioral intention of Webcon participants regarding age, sex, civil status, and educational attainment have no significant difference except in terms of webinars attended. Moreover, using average weighted mean, there is a manifestation of the high level of satisfaction, particularly in terms of attendee’s reactions and experience, and a high level of behavioral intention such as that they will recommend it to other people to attend the Webinar. The results imply that Webcon organizers that focus on the essential elements such as webinar setup and content to obtain virtual attention, participation, and experience can attain virtual participants’ satisfaction and influences their behavioral intention to participate in future webinars.
Measuring the Effectivity of South Korea’s COVID-19 Policy Responses Original Research Article Country Philippines
This research paper measured the efficiency rate of South Korea‟s COVID-19 policies. It is imperative to measure the effectiveness of the government‟s pandemic response policies as it is important to understand if the promulgated responses can cushion the economy from the impact of the pandemic. This paper argues that South Korea‟s COVID-19 policies were efficient at the beginning but ended up being inefficient. To determine this information, the paper used data of efficiency rate (Et) and stringency index (OxCGRT). The efficiency of South Korea‟s COVID-19 policies was found by using the efficiency rate (Et) after the implementation of each social distancing policy. The value Et was found using the formula that used the number of COVID-19 cases on each policy. If the efficiency rate (Et) is over 1, it means the policy is inefficient. If the number is close to 0, then it is efficient.
The results show that South Korea‟s COVID-19 policy was efficient during the first two policies, but the efficiency rate slowly increased from the third policy hitting peak at the policy, “Step-by-step recovery”. In conclusion, the results show that it is hard to sustain the momentum and reduce the number of confirmed cases due to some reasons such as economic failure and citizen‟s stress level by social distancing. These reasons led the government to lower the stringency which caused the policy to be inefficient.
Supply Chain Management Model of Engineering Materials: A Case Study Original Research Article Country China
On the basis of clarifying the characteristics of construction products and engineering material supply chain, this paper compares several commonly used supply chain models, and points out that the implementation of supply chain mode in construction enterprises may reduce costs and enhance the core competitiveness of enterprises. Taking the supply chain reform of A construction company as an example, the value of supply chain management in practical is confirmed, and the overall management level of engineering materials is improved through supply chain management, and the maximum utility of supply chain management in reducing the cost of engineering project is brought into play, which is conducive to the long-term development of enterprises.
The Influence of Financial Technology and Quality of Service on Satisfaction and Loyalty on Employees of Bank CIMB Niaga Bukit Barisan Branch on Grab App Users Original Research Article Country Indonesia
The development of information technology and telecommunications will make it easier for business people to run their business. One of the information and telecommunications technologies that support these needs is fintech. Currently, the development of fintech has made it easier for users of online-based services. In addition, the factors that must be considered are customer satisfaction and customer value. This is to keep consumers from switching to other companies. Customer satisfaction is one of the important elements in the continuity of the company's products and services to consumers to stay afloat in business competition. Consumer satisfact ion serves as an indicator that consumers feel good service and will remain loyal to use these products and services. This reason encourages the author to conduct a study that examines and analyzes the influence of financial technology and service quality on satisfaction and loyalty. Respondents from this study were employees of Bank CIMB Niaga Bukit Barisan Branch with a total of 70 respondents. The data was collected using a questionnaire and through observation, then the data was analyzed using the SPSS version 24 application. The results showed that: 1) Financial Technology had a positive effect on satisfaction. 2) Service quality has a positive effect on satisfactio n. 3) Financial Technology has a positive effect on loyalty. 4) Service quality has a positive effect on loyalty. 5) Consumer satisfaction has a positive effect on loyalty. 6) Financial Technology has a positive effect on satisfaction through consumer loyalt y. Service quality has a positive effect on satisfaction through customer loyalty.
An Assessment of the Effectiveness of the Public Private Partnerships for Infrastructural Development in Zimbabwe Original Research Article Country Zimbabwe
The study focused on assessing the effectiveness of PPPs in addressing the economic challenges being faced by Zimbabwe with regards to addressing infrastructural woes. The study investigated the effectiveness of PPPs, evaluated the extent to which the determinants were available in Zimbabwe and thus assessed the relevance of PPPs in addressing the challenges faced by Zimbabwe. The researchers used a mixed method approach in this study. Interviews and focus group discussions were carried out with various key informants with specialist knowledge on infrastructure development and involved in the implementation of the PPPs. In addition, 30 questionnaires were sent out to directors and managers in the PPPs industry. The major findings of the study were that the key determinants of success for PPPs were policy consistency, low investment cost, low labour costs, quality management systems and location advantage. The key determinants for success were to a less extent were not available in Zimbabwe. The study unearthed obstacles to private investment, such as political instability, weak public administration, unreliable legal frameworks, corruption, low capacity of project promoters, bankability of projects, lack of long-term financing, and insufficient resources for project preparation.
Effect of Changing Employee Readiness and Organizational Citizenship Behavior on Employee Performance Through Work Stress on Employees of UPT. Food Plant Protection and Horticulture, North Sumatra Original Research Article Country Indonesia
Yuliana Safitri Tumulo || Prihatin Lumbanraja || R. Hamdani Harahap
The purpose of this study was to determine the readiness to change employees and OCB on employee performance through work stress on employees of the Technical Implementation Unit for Food Crops and Horticulture Protection (UPT PTPH ) North Sumatra on Jl. AH. Nasution No. 4 Pangkalan Masyur Medan City which is a government agency tasked with assisting the Head of Service in the implementation of administrative administration and/or technical duties of plant protection in the field of observation and control of Plant Destruction Organisms as well as observation and handling of Climate Change Impacts in all districts/cities. The results of the performance appraisal of UPT PTPH employees from 2019 to 2020 showed a decline. The decrease in employee performance is due to the lack of readiness to change employees in the face of change and OCB which is still less than employees and work stress. The sample used is 50 respondents with descriptive data analysis methods and SEM-PLS. The tool in analyzing the data is SmartPLS 3. The results obtained were readiness to change employees had a positive and significant effect on work stress, readiness to change employees had a positive and significant effect on job stress. significant effect on employee performance, OCB has a negative but not significant effect on work stress, OCB has a negative but not significant effect on employee performance, work stress has a negative and significant effect on employee performance, employee readiness to change has a negative and insignificant effect on performance through work stress and OCB positive but not significant effect on employee performance through work stress on employees of UPT PTPH North Sumatra.
The Influence of Motivation, Organizational Commitment, and Leadership on Work Stress in Improving Nurse Performance at Royal Prima Hospital in Medan Original Research Article Country Indonesia
Nabila || Prihatin Lumbanraja || R Hamdani Harahap
The purpose of this study was to analyze the effect of motivation, organizational commitment, and leadership on nurses' work stress in improving the performance of nurses at the Royal Prima Hospital in Medan. This type of research is causality research. The population in this study were nurses at the Royal Prima Hospital, totaling 254 people in 2021. The sampling method used the Slovin formula with a sample of 72 people. Primary data collection using questionnaires and interviews. The results of this study found that motivation has a positive and significant effect on work stress, organizational commitment has a positive but not significant effect on work stress, leadership has a positive and significant effect on work stress, motivation has a positive and significant effect on nurse performance, organizational commitment has a positive but not significant effect. on the performance of nurses, leadership has a positive and significant effect on the performance of nurses, motivation has a positive and significant effect on the performance of nurses through work stress, organizational commitment has a positive but not significant effect on the performance of nurses through work stress, and leadership has a positive and significant effect on the performance of nurses through stress Work at the Royal Prima Hospital in Medan.
The Effect of Employee Placement and Work Environment Through Work Spirit on ASN Performance at BAPPEDA Aceh Tamiang District Original Research Article Country Indonesia
Tengku Azliani || Hasan Basri Tarmizi || Elisabeth Siahaan
The current economic development requires every organization and agency to carry out good management in all aspects, including aspects of human resources. Human resources have an important role in determining the success or failure of an agency in achieving its goals, it is necessary to place the right employee. In carrying out the duties of a Bappeda employee, he must have the morals, knowledge, skills, and high morale that are needed in his position so that employees can carry out their duties professionally, effectively and efficiently. A good and comfortable work environment can also affect the level of employee morale and achieve high performance. The purpose of this study was to analyze the effect of employee placement, work environment through morale on the performance of ASN BAPPEDA Aceh Tamiang Regency. The population of this study were all ASN employees at BAPPEDA Aceh Tamiang Regency, totaling 60 people using the census method or saturated sample. Data analysis used descriptive statistical analysis and path analysis using SmartPLS software. The results showed that the placement of employees has a positive and significant effect on work morale, the work environment has a positive and significant effect on morale, the placement of employees has a positive and significant effect on performance, the work environment has a positive and significant effect on performance, and work morale has a positive and significant effect on performance. , Employee Placement and Work Environment indirectly affect the performance of ASN through Work Spirit.
A Structural Equation Model on Creativity and Innovation of Library Personnel in Davao Region Original Research Article Country Philippines
The purpose of the study was to establish the best fit model of creativity and innovation as influenced by organizational commitment, employee engagement and work environment of library personnel in Davao Region. A total of 400 library personnel were selected using the universal sampling technique. Structural equation modelling was used to find the best fit model. The results showed that organizational commitment, employee engagement and work environment have a significant relationship with creativity and innovation of library personnel. Moreover, the best fit Model 4 depicted the direct causal relationship of organizational commitment, employee engagement and work environment was found to be the final and best fit model on creativity and innovation of library personnel.
A Structural Equation Model on Personal Financial Management among Non-teaching Personnel in Region XI Original Research Article Country Philippines
The aim of this research was to determine the best fit model of Personal Financial Management. In particular, it acknowledged the interrelationship between the exogenous variables: financial behavior, money attitude behavior and spending behavior of non-teaching personnel in Region XI. It employed the descriptive-correlation technique using Structural Equation Modeling (SEM) as its research design. Data gathered from 400 non-teaching personnel of Region XI revealed that the level of financial behavior was high, the level of money attitude behaviorwas moderate and the level of spending behavior, moderate; and the level of personal financial management, also moderate. On the other hand, there were significant relationships between financial behavior and personal financial management, money attitude behavior and personal financial management, spending behavior and personal financial management. Moreover, financial behavior, money attitude behavior and spending behavior are predictors of personal financial management. Furthermore, the generated Model 4 was the best fit model of personal financial management, which was anchored on cash management, and money attitude behavior which was anchored on power prestige dimension and retention-time dimension, and spending behavior which grounded on miscellaneous and basic necessity.
Effect of Tax Administrative Procedures on Budget Implementation of Juba Municipality Original Research Article Country Kenya
Okwera P. Peter || Dr. Munene Ruthwinnie || Ademba Victor
This study looked at the effect of tax administrative procedures on budget implementation of Juba Municipality. The specific objective was to examine effect of Tax administrative procedures towards budget implementation. Three theories formed the basis of this study, they included economic of crime model, ability to pay theory, benefits received theory, and socio-political theory. Descriptive survey study design was applied to assist in identifying; analyzing target population of the study was 210 management staffs working in the municipality of Juba. The study embraced stratified random sampling method. Data collection instrument was questionnaire. Analysis of quantitative data was performed by the use of descriptive statistics measure of percentage plus frequency hence allowing interpretation. Inferential analysis was also carried out using multiple regression analysis. From the study result, it was concluded that tax administrative procedures have a positive statically significant effect on budget implementation of Juba municipality. The study recommends that municipality should consider putting in placepro active processes, structures as well as policies supporting implementation of budget.
Water Controlling for Watering Plants with Smart Control Original Research Article Country Indonesia
The purpose of this study is to provide a model of how to maintain water conservation with limited circulation in storage and planting areas. The technology used is a device system that can control by monitoring the soil and controlling the water level of the circulating reservoir based on IoT, using the ESP32 MCU Node as a controller and WiFi, a relay to turn the water pump on and off, and a smartphone to display the soil moisture value. Based on the test results, this tool can detect soil moisture and display the moisture value on a smartphone, then watering can be done. The rest of the watering water is accommodated in a circulation container. The water level in the circulation vessel is monitored by a water level sensor. This system makes it easy to monitor even though they are in different places.
Philippine Multipurpose Cooperative towards a Marketing Best Practices and Strategies Model Original Research Article Country Philippines
Arnel P. Ringor || Imelda Angeles || Mary Caroline N. Castaño
This study investigated the marketing best practices, strategies, and compliance of multipurpose cooperatives in the Philippines which were CDA-Gawad Parangal Awardees from the years 2015-to 2019 selected from the Large Millionaire and Billionaire category. It extracted from literature from a broad range of international and local views to distinctly construct a congruous conceptual framework, expounding marketing strategy and its key components, marketing performance, management, and compliance with regulatory provisions. The descriptive-comparative design was gathered simultaneously from interviews and survey data with the secondary data, analyzed using a Convergent Mixed Method. Results showed that the majority have an existing marketing department. However, only less than half of the respondents have a Chief Marketing Officer and Marketing Manager. In terms of Marketing performance, the majority achieved monthly and annual targets; generally employed product development programs; almost all have an online facility and 99% have contingency measures to cope with the current pandemic. In terms of profitability, the highest registered 53.36% in 2017, 60.56% in 2018, and 62.51% in 2019, the lowest registered 6.32% in 2018 while the rest registered a GPR between 6.61 to 19%; generally, all cooperatives are profitable. Overall, all cooperatives indicated they are compliant with regulatory provisions.
Impact of Job Stress on Employees Commitment among the Faculty Members of Um Panabo College Original Research Article Country Philippines
Arwin G. Avenido || Mary Alicon D. De Guzman || Kimberly Y. Pagalan || Leavic G. Maghanoy-Tajon
The main objective of this study is to establish the relationship between the impact of job stress and employees commitment among the faculty members of UM Panabo College. The researchers used the descriptive correlation design in complete enumeration. The statistical tools used in the study were the Mean and Pearson-r. The independent variable of the study was a job stress, its indicators were workload stress, job security stress, and shift work stress. On the other hand, the dependent variable of this study was commitment, its indicators were affective commitment, continuance commitment, and normative commitment. The result of the computation using is 0.026 of P-value which is less than the alpha of 0.05. Thus, it was found out that there was a significant relationship between the impact of job stress and employees commitment among the faculty members. The findings of the study imply that job stress has an impact on employees commitment of UM Panabo College.
Sustainable Best Practices and External Environmental Factors as Determinants of Hotel Performance in Region XI Original Research Article Country Philippines
Nowadays, sustainable best practices are given more importance globally with higher expectations now centered in the tourism industry. It is with this that this study aimed to determine the sustainable best practices and environmental factors as determinants of hotel performance in Region XI. Specifically, it examined the relationship between sustainable best practices and external environmental factors to hotel performance and its influence to each other. This study used descriptive-correlational research design with 400 hotel employees as respondents. Three sets of survey questionnaires were used to obtain information from the participants. Pearson r and regression analysis were used to analyze the data. The findings revealed that the sustainable business practices are often evident and the role external environmental factors are always evident. Moreover, the hotel performance is outstanding. Finally, sustainable best practices and external environmental factor are significant determinants of hotel performance.
Influence of Stress Related Factors on the Occurrence of Physical Violence among Relational Couples in Nakuru County Original Research Article Country Kenya
There is a growing concern on violence that is domestically instigated being among the most frequent forms of abuse among relational couples. Intimate partners appear the frequent perpetrators of domestic violence against women. Abuse of Physical nature in relationships that is intimate is often supplemented by abuse of psychological nature and between a third and over a half of cases is made by sexual abuse. Majority of partners especially women that are victims of physical violence in general experience multiple acts of aggression over time. There was need to conduct a study where the objective was to investigating influence of stress related factors on the occurrence of physical violence among relational couples in Nakuru County. The study was anchored on social learning theory. The study adopted descriptive research design targeting victims of physical abuse attended to in rescue centers, counselors attending to them and gender officers within Nakuru County. Multistage sampling technique was used to arrive at 146 respondents which was a sample which comprised of 60 physical violence victims, 8 gender officers and 12 counselors. Collection of data was through questionnaires for the victims and Key Informants (KI) interviews. Karl Pearson Correlation test at 5 % levels of significance, the resultant correlation coefficient was 0.819 with a p - value being 0.000. Pearson Chi-Square test at 5 % levels of significance that yielded χ2(16, n = 52) = 30.672, p = 0.011 < 0.05. The study recommends that couples should work on stress management techniques so as to avoid directing the stress to physically violating each other.All stakeholders which includes the government, church and society should work together to condemn physical violence or any other form of gender violence by coming up with significant intervention measures.
Influence of Financial Literacy and Money Attitude to Employees’ Financial Well-Being In the Midst of Pandemic Original Research Article Country Philippines
This study aimed to determine if financial literacy and money attitude influenced financial well-being. 212 employees of the Local Government Unit of Tagum City were the respondents of this research. The statistical tools used were Mean, Pearson-r, and Regression Analysis. Quantitative non-experimental research utilizing correlational technique with regression analysis was the research design of this paper. Results revealed that the level of financial literacy among employees in terms of financial attitude and financial behavior was high. The level of money attitude towards employees’ financial well-being yielded a descriptive equivalent of moderate in terms of, achievement and success, saving concerns and mindful and responsible, financial status and financial literacy worries. For the level of financial well-being of the employees’, it yielded a moderate level result in terms of financial anxiety and financial security. There was a positive significant relationship between financial literacy and money attitude to employees’ financial well-. However, between the two independent variables, money attitude was the only variable that influenced financial well-being among employees’.
Sales Management and Profitability among Selected Small Enterprises Renting Commercial Spaces in Panabo City, Philippines Original Research Article Country Philippines
Janine R. Asilo || Tricia Mae R. Gulane || Bryan Renaissance B. Tormon || Najah Ranain-Abdulah
The study aimed to determine the level of sales management and profitability among small enterprises renting commercial spaces in Panabo City. As supported by the theory of Wandall and Hoffman (2016), sales operations, sales strategy and sales analysis are the indicators of sales management which can affect the profitability of the business. The researchers employed a survey questionnaire for both variables: sales management and profitability. This study utilizes the descriptive-correlation method with the aid of the adapted survey questionnaire used in gathering the necessary data from the respondents along with mean and Pearson-r as statistical tools. The result of the computation of r-value is 0.51 and a P-value of 0.00 which is lower than the alpha of 0.05 indicating that there is a significant relationship between sales management and profitability. This implies that sales management links to profitability.
Tourism at the Global Level Original Research Article Country Republika Srpska
World tourism is in the first decade of the XXI. century, despite all the negative phenomena and events, recorded an extremely rapid development. In the period from 2000 to 2011, the number of tourists in international tourist arrivals increased by about 33%. The results would certainly have been more impressive if it were not for the global economic crisis that caused a decrease in the number of tourist visits compared to 2008 by about 4% or 40 million tourists. During this period, there are significant changes in certain regions. The redistribution of tourist movements within macro-regions also affects the overall participation of individual countries and destinations in the distribution of foreign exchange inflows. Some tourism theorists believe that the number of domestic tourists is five to ten times higher, depending on the country, than the number of foreign tourists. Therefore, the consumption of domestic tourists is extremely important for the country's economy.
The Influence of Delayed Flights on the Emotional Response and Behavioral Intention of Airline Passengers Original Research Article Country Philippines
Crystelle Faith C. Aragay || Molave A. Borja || Hazel Marie J. Villarubia || Ara Mae T. Cuison
The study entitled, The Influence of Delayed Flights on Emotional Response and Behavioral Intention of Airline Passengers aimed to determine the relationship between the influence of delayed flights on airline passengers in terms of emotional response and behavioral intention from the 261 airline passengers in Francisco Bangoy International Airport, Davao City. The study used descriptive correlational research to determine the relationship between 2 variables from the same respondents. The researchers found out that the airline passengers in Francisco Bangoy International Airport, Davao City, showed a high emotional response and behavioral intention towards flight delays. There was a moderate positive relationship between emotional response and behavioral intention of airline passengers toward delayed flights. Furthermore, this study recommended that the Civil Aviation Authority of the Philippines and the airline companies review the operating system and conduct training for the employees to improve the delivery of their services. Tourism Professors may include topics on airline passenger complaints, specifically in the Transportation Management subject and the Work Integrated Learning subject, to improve the handling of airline passengers.
The Influence of Tax Understanding, Tax Rate, Tax Incentive, and Tax Sanction on Taxpayer Compliance during the Covid-19 Pandemic Original Research Article Country Indonesia
This study aims to examine the effect of understanding taxes, tax rates, tax incentive policies, and tax sanctions on taxpayer compliance during the covid-19 pandemic. The population in this study were all Micro, Small and Medium Enterprises (UMKM) in the Surakarta City area. The data used in this study is primary data obtained from the results of a questionnaire circulated in a case study on UMKM in the city of Surakarta. Sampling in this sample by simple random sampling in order to obtain 100 samples. The data analysis technique used was multiple linear regression analysis with SPSS version 25. The results showed that understanding of taxes, tax incentives, and tax sanctions had a significant effect on taxpayer compliance, while tax rates had no significant effect on taxpayer compliance.
Tax Revenue and Economic Growth of African Countries Original Research Article Country Nigeria
Fineboy Ikechi Joseph || Nwankwo, Kelechi Odii || John Uzoma Ihendinihu || Michael Chidiebere Ekwe
This study evaluates the effect of tax revenue and economic growth of African Countries. The aim is to ascertain the extent to which different components of tax revenue can be useful in moderating economic growth of emerging economies in Africa. Time series data of 38 years on Gross Domestic Product and Foreign Direct Investment on four components of tax revenue of ten selected African countries were extracted from the websites of the World Bank, International Centre for Tax and Development, and African Statistical Year Book publications and analysed using OLS regression techniques. Results show that company income tax has a negative insignificant effect on gross domestic product of African countries and a positive insignificant effect on foreign direct investment of African countries as well as a positive insignificant effect on per capita income of African countries. Personal income tax has a positive insignificant effect on gross domestic product of African countries and a positive insignificant effect on foreign direct investment of African countries. Value added tax has a positive insignificant effect on gross domestic product of African countries, a positive insignificant effect on foreign direct investment of African countries. Custom and excise duty has a negative insignificant effect on foreign direct investment of African countries and a negative insignificant effect on gross domestic product of African countries; with all tax components jointly accounting for substantial variations in economic growth of the countries. The study concludes that tax revenue is a potent tool for improving economic growth of emerging African nations and recommends that government and tax administrators should target at enhancing tax revenue with emphasis on indirect tax components by blocking all avenues of tax evasion and maintaining proper accountability of collected tax revenues to achieve sustainable economic growth in the African continent.
The Influence of Investment Decisions, Funding Decisions, and Profitability on Firm Value with Dividend Policy as an Intervening Variable Original Research Article Country Indonesia
Strong financial capabilities can provide wider opportunities for companies to develop their businesses in the future. With a good image and financial condition, it becomes a magnet for investors to invest their funds in the company. The purpose of this study was to examine the effect of investment decisions, funding decisions, and profitability on firm value with dividend policy as an intervening variable.
The population used in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the 2015-2020 period. The data used in this study are secondary data derived from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange and published. The sampling method used a purposive sampling method so that 34 samples were obtained according to the criteria that had been determined in the study. The data analysis technique used is path analysis with SPSS version 25.
The results show that investment decisions (Price Earning Ratio), funding decisions (Debt Equity Ratio) and profitability (Return On Assets) have a direct and significant effect on firm value (Price Book Value). The dividend policy (Dividend Payout Ratio) is not able to mediate or intervene in the relationship between PER and PBV. Dividend policy (Dividend Payout Ratio) is not able to mediate or intervene in the relationship between DER to PBV and dividend policy (Dividend Payout Ratio) is not able to mediate or intervene in the relationship between ROA and PBV.