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on South East Asia |
| By: | Andalia (Maros Muslim University, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This study aims to compare the level of tax avoidance in manufacturing companies before and during the COVID-19 pandemic. This study uses a descriptive quantitative approach. Methodology/Technique - The objects studied are manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. The sample selection uses the purposive sampling method. Findings - The results of the study were seen based on a table analysis containing the ETR value of each sample company. The results showed there was a significant increase from 2019 to 2020. The practice of tax avoidance by manufacturing companies in the food and beverage sub-sector, as well as the industrial sub-sector showed an increase from 2019 as much as 24% to 53% in 2020. Novelty - This is because several companies with ETR values above 25% in 2019 will actually be below 25% in 2020. There are several reasons that underlie this tax avoidance, such as the declining financial stability of each company in 2020, significantly reduced profits in 2020, and less global economic stability. Type of Paper - Empirical." |
| Keywords: | Tax Avoidance, Covid-19, economic stability |
| JEL: | M41 M49 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr210&r= |
| By: | Ririn Wulandari (Universitas MercuBuana, 11650, West Jakarta, Indonesia Author-2-Name: Wei-Loon Koe Author-2-Workplace-Name: Universiti Teknologi MARA, Cawangan Melaka, 75300, Melaka, Malaysia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - The COVID-19 pandemic has worsened economic conditions and jeopardized the performance of many micro, small and medium enterprises (MSMEs) in Indonesia. So the question arises of how to improve its performance so that MSMEs can maintain their survival in conditions like this. This study aims to answer these problems, namely to analyze the influence of management characteristics on MSME business performance with innovation as a mediator. The population in this study is MSMEs from various types of businesses in Indonesia. Methodology/Technique - A total of 123 samples were selected by stratified judgment sampling. Data were collected through self-administered questionnaires. Finding - Data analysis using structural equation model (SEM) partial least squares (PLS) program. Novelty - Based on the analysis conducted, it can be concluded that to improve the performance of MSMEs, management characteristics need to be strengthened by efforts to create innovation, because without strengthening innovation, only having adequate management characteristics will not increase MSME performance. Type of Paper - Empirical" |
| Keywords: | Characteristics; Innovation; Micro small and medium enterprises (MSMEs); Performance |
| JEL: | M13 M19 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr605&r= |
| By: | Halim, Ismail |
| Abstract: | Bank Syariah merupakan suatu lembaga keuangan yang berlandaskan sistem Ekonomi Islam, dan dalam melakukan transaksi perbankan tersebut, mengacu pada prinsip profit loss sharing. Di Indonesia sendiri, bank syariah sudah mulai berkembang pesat, apalagi saat Bank Syariah terbukti tidak terpengaruh dampak dari krisis ekonomi. Selain itu, mayoritas penduduk di Indonesia yang menganut agama Islam juga menjadi salah satu faktor pendorong, karena memang beberapa dari mereka pun sudah enggan menggunakan fasilitas kredit bank konvensional yang berlandaskan sistem bunga. Perkembangan bank syariah ini diawali dengan terbitnya Undang-undang Perbankan No.10 tahun 1998, yang isinya tentang terbaginya industri perbankan di Indonesia menjadi dua. Yaitu bank yang berlandaskan sistem bunga atau bank konvensional, dan yang kedua adalah bank dengan berlandaskan sistem bagi hasil atau bank syariah. Selain itu, perkembangan bank syariah tersebut juga tampak dari adanya beberapa bank yang melakukan konversi dari sistem konvensional menjadi sistem syariah. Ada pula bank konvensional yang mendirikan cabang Bank Perkreditan Rakyat Syariah. Perbankan mempunyai peranan yang penting dalam lembaga ekonomi. Kegiatan utama dari perbankan adalah menyerap dana dari masyarakat untuk kemudian disalurkan kembali kepada masyarakat. Dengan demikian, dunia perbankan dapat menjembatani antara pihak yang kekurangan dana dengan pihak yang klebihan dana.Bank Syariah merupakan suatu lembaga keuangan yang berlandaskan Sistem Ekonomi Islam, dan dalam melakukan transaksi perbankan tersebut mengacu pada prinsip profit loss sharing. Di Indonesia sendiri, bank syariah Sudah mulai berkembang pesat, apalagi saat Bank Syariah terbukti tidak terpengaruh dampak dari krisis ekonomi. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:hqstc&r= |
| By: | Aye Aye Khin (Faculty of Accountancy & Management (FAM), Universiti Tunku Abdul Rahman (UTAR), Jalan Sungai Long, Bandar Sungai Long, Cheras, 43000 Kajang, Selangor, MALAYSIA Author-2-Name: Kho Guan Khai Author-2-Workplace-Name: Faculty of Accountancy & Management (FAM), Universiti Tunku Abdul Rahman (UTAR), Jalan Sungai Long, Bandar Sungai Long, Cheras, 43000 Kajang, Selangor, MALAYSIA Author-3-Name: Aik Nai Chiek Author-3-Workplace-Name: Faculty of Accountancy & Management (FAM), Universiti Tunku Abdul Rahman (UTAR), Jalan Sungai Long, Bandar Sungai Long, Cheras, 43000 Kajang, Selangor, MALAYSIA Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - ""Sustainability"" meanings are many different things, e.g. food security, food safety, and economic growth short-tern survival of the production which included social, environmental, economic, based on the institutional objectives. This study aimed to conduct the sustainability of the palm oil industry in Malaysia using the financial panel data model approach. Methodology/Technique - The sampling data were obtained from 2014 to 2018 for 30 listed companies with a total of 150 observations. The research findings are helpful for palm oil production companies and also the major export products in Malaysia. Findings - In recent times, there have been many accusations about the palm oil industry in Malaysia due to the environmentally unfriendly product mentioned by the European Parliament and thus, they decided to ban palm oil biofuel by 2020. This would have a negative impact on the palm oil production companies and it is reflected in the company's share price (company value) of the companies. The paper highlights the level of environmental accounting (EA), environmental performance (EP), and information disclosure (ID), how to affect the company value (CV) for the sustainability of palm oil production companies. Novelty - The novelty of this paper is reflected that as one of the national priority areas (NPAs) of the county and create decent work and economic growth (goal 8), increase industry, innovation, and infrastructure (goal 9), and influence responsible consumption and production (goal 12) for sustainable development goals in Malaysia, respectively. Type of Paper - Empirical." |
| Keywords: | Company value; Sustainability; Palm oil production; Forecasting; Panel data model; Listed companies in Malaysia |
| JEL: | C33 D2 G Q1 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr208&r= |
| By: | Nurrahma, Ayuni |
| Abstract: | Bank Syariah merupakan suatu lembaga keuangan yang berlandaskan sistem Ekonomi Islam, dan dalam melakukan transaksi perbankan tersebut, mengacu pada prinsip profit loss sharing. Di Indonesia sendiri, bank syariah sudah mulai berkembang pesat, apalagi saat Bank Syariah terbukti tidak terpengaruh dampak dari krisis ekonomi. Selain itu, mayoritas penduduk di Indonesia yang menganut agama Islam juga menjadi salah satu faktor pendorong, karena memang beberapa dari mereka pun sudah enggan menggunakan fasilitas kredit bank konvensional yang berlandaskan sistem bunga. Perkembangan bank syariah ini diawali dengan terbitnya Undang-undang Perbankan No.10 tahun 1998, yang isinya tentang terbaginya industri perbankan di Indonesia menjadi dua. Yaitu bank yang berlandaskan sistem bunga atau bank konvensional, dan yang kedua adalah bank dengan berlandaskan sistem bagi hasil atau bank syariah. Selain itu, perkembangan bank syariah tersebut juga tampak dari adanya beberapa bank yang melakukan konversi dari sistem konvensional menjadi sistem syariah. Ada pula bank konvensional yang mendirikan cabang Bank Perkreditan Rakyat Syariah. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:khtpa&r= |
| By: | R. Rosiyana Dewi (University of Trisakti, Jakarta, Indonesia Author-2-Name: Etty Murwaningsari Author-2-Workplace-Name: University of Trisakti, Jakarta, Indonesia Author-3-Name: Sekar Mayangsari Author-3-Workplace-Name: University of Trisakti, Jakarta, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of the company, especially for companies that carry out their business activities in countries that are in conditions of high pollution such as Indonesia. The importance of green intellectual capital investment information for stakeholders can be seen from the value relevance of the information. This study aims to examine and analyze the effect of investment in green intellectual capital, which consists of the following dimensions: human, structural, and relation to value relevance. Methodology/Technique - This study will explain the causal relationship between the independent and the dependent variables through hypothesis testing based on the theorythat has been formulated with data that obtained and tested through quantitative panel data testing. Findings - The results of a survey of 515 samples of data from a population of 183 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 found that green intellectual capital with its three dimensions had a significant positive effect on value relevance. This study also proves that green structural intellectual capital has influenced more on value relevance than human and relation intellectual capital. Novelty - The measurement of variablesis green intellectual capital and value relevance in this study develops previous research with related government conditions and regulations in Indonesia. Green intellectual capital investment is measured by using content analysis from disclosures in annual reports and sustainability reports, and value relevance is measured by the Olhson model with beta correction by the stock market in Indonesia. Type of Paper - Empirical." |
| Keywords: | Green Intellectual Capital; Value relevance; Human Capital; Structural Capital, Relational Capital |
| JEL: | G32 O34 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr204&r= |
| By: | khasanah, uswatun |
| Abstract: | Koperasi di Indonesia mengenal empat tingkatan organisasi koperasi yang didasarkan atas tingkat daerah administrasi pemerintahan, yaitu koperasi primer, pusat koperasi, gabungan koperasi, dan induk koperasi. Dimana masing-masing jenis koperasi dapat menggalang persatuan dan kerjasama dibidang usaha maupun non usaha diantara sesama mereka dan bahwa keberadaan induk tersebut dapat mewakili kepentingan masing-masing jenis koperasi pada tingkat nasional. Kerjasama koperasi tersebut ada yang bersifat horizontal dan vertikal, bahkan sebagai konsekuensi dalam melakukan kerjasama tersebut menghendaki untuk dibentuknya wadah organisasi baru untuk mengembangkan kegiatan usahanya. Koperasi Di Indonesia bekerjasama dengan baik dengan sesama koperasi maupun dengan badan usaha lain yang bukan koperasi. Kerjasama dibidang usaha antar koperasi dapat dilakukan dengan cara membentuk organisasi baru yang berbadan hukum. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:e7fru&r= |
| By: | Halim, Ismail |
| Abstract: | Koperasi di Indonesia mengenal empat tingkatan organisasi koperasi yang didasarkan atas tingkat daerah administrasi pemerintahan, yaitu koperasi primer, pusat koperasi, gabungan koperasi, dan induk koperasi. Dimana masing-masing jenis koperasi dapat menggalang persatuan dan kerjasama dibidang usaha maupun non usaha diantara sesama mereka dan bahwa keberadaan induk tersebut dapat mewakili kepentingan masing-masing jenis koperasi pada tingkat nasional. Kerjasama koperasi tersebut ada yang bersifat horizontal dan vertikal, bahkan sebagai konsekuensi dalam melakukan kerjasama tersebut menghendaki untuk dibentuknya wadah organisasi baru untuk mengembangkan kegiatan usahanya. Koperasi Di Indonesia bekerjasama dengan baik dengan sesama koperasi maupun dengan badan usaha lain yang bukan koperasi. Kerjasama dibidang usaha antar koperasi dapat dilakukan dengan cara membentuk organisasi baru yang berbadan hukum. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:qzsdv&r= |
| By: | Zulkarnain Siregar (Universitas Negeri Medan, Indonesia Author-2-Name: Nurul Wardani Lubis Author-2-Workplace-Name: Universitas Negeri Medan, Indonesia Author-3-Name: La Ane Author-3-Workplace-Name: Universitas Negeri Medan, Indonesia Author-4-Name: Armin Rahmansyah Nasution Author-4-Workplace-Name: Universitas Negeri Medan, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Purpose - North Sumatera is one province in Indonesia functioning as a gate for ASEAN countries. It's an advantage of North Sumatera to be one of the tourist destinations for its cultural heritage. This study aims to know whether tourists' intention can be created to visit the existing cultural heritage in North Sumatera by applying a resource-based view to the destination image. After that the variable destination image, tourist attitude, and tourist satisfaction in affecting Tourist Intention. Methodology - This research is testing the ability of destination image, tourist attitude, and tourist satisfaction in affecting Tourist Intention. The competitive advantage of tourism sites can create tourist intentions. The research is using questionnaires arranged by Likert scale. The research sample is taken by an accidental sampling method. The data is then processed by Partial Least Square (PLS). Findings - This research found, with applying RBV into destination image has a connection to tourist attitude, tourist intention, and tourist satisfaction. For the variable tourist, attitude is influenced by tourist satisfaction, but tourist attitude does not have an impact on tourist intention. And tourist satisfaction has a relation to the tourist intention variable. Novelty - Destination images in previous research have two aspects i.e tangible and intangible. Tangible refers to physical evidence and intangible show to the psychological aspect. While the Resources Based View (RBV) has two aspects of that. furthermore, this research is applying RBV into Destination Image Variable. Type of Paper - Empirical" |
| Keywords: | RBV, Tourist Intention, Destination Image, Tourist Satisfaction, and tourist attitude |
| JEL: | M31 L83 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jmmr292&r= |
| By: | Arief, A. Anggie Zabrina |
| Abstract: | The first Islamic bank appeared in Indonesia in 1992 with the establishment of Bank Muamalat Indonesia, in response to the public's request for the presence of a financial transaction service that was carried out in line with the moral values and principles of Islamic Sharia. The rapid development of Islamic banks has only been felt since the Government and Bank Indonesia made a major commitment and took various policies to develop Islamic banks seriously, especially since the amendment of the banking law with Law no. 10 of 1998. These various policies are not only concerned with expanding the number of offices and operations of Islamic banks to improve the supply side, but also developing public understanding and awareness to increase the demand side. The rapid development has been especially recorded since the issuance of a Bank Indonesia regulation that gave permission to conventional banks to establish a sharia business unit (UUS). Keywords: Islamic Bank, development of Islamic Banking |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:594pz&r= |
| By: | Rifka Aulia Inayah (Department of Accounting, Hasanuddin University, Indonesia Author-2-Name: Amiruddin Author-2-Workplace-Name: Department of Accounting, Hasanuddin University, Indonesia Author-3-Name: Grace T. Pontoh Author-3-Workplace-Name: Department of Accounting, Hasanuddin University, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management. Methodology/Technique - The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample determination uses the purposive sampling method and a total sample of 124 companies is obtained. The analysis technique used is multiple linear regression analysis. Findings - The results show that financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant effect on earnings management. Novelty - This research contributes to signalling theory, which is used by company managers who have better information about their company will be encouraged to convey this information to potential investors where this is intended so that companies can increase company value by sending signals through financial statements of companies listed on the IDX. Type of Paper - Empirical." |
| Keywords: | Financial Distress; Leverage; Free Cash Flowandearnings Management. |
| JEL: | G32 M21 M41 M42 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr203&r= |
| By: | Nadiah Abd Hamid (Universiti Teknologi MARA, Malaysia Author-2-Name: Nur Erma SuryaniMohd Jamel Author-2-Workplace-Name: Universiti Teknologi MARA, Malaysia Author-3-Name: Siti Norhayati Zawawi Author-3-Workplace-Name: Universiti Teknologi MARA, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - Since the 70s, the Malaysian government has been focusing on sustainable development to improve society's economic well-being. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by putting the 2030 Agenda for 17 Sustainable Development Goals (SDGs) into action and focusing on the bottom 40% households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1 April 2015 and followed by the Sales and Services Tax (SST) 2.0 on 1 September 2018 has impacted all income groups, especially the B40, with a claim that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to analyse SST 2.0 tax burden using the elements of the guiding principles of good tax policy. Methodology/Technique - In this quantitative study, the researchers distributed questionnaires to the B40, M40, and T20 groups throughout Malaysia. Evidently, the government should consider reducing the SST 2.0 tax rate to minimise the tax burden of all groups of income earners based on the ability to pay. Findings - Furthermore, the efficiency of tax administrations is vital to strengthen the enforcement function in controlling the prices of goods and services. The findings can provide useful feedback to policymakers and tax authorities in designing a progressive indirect tax. Novelty - The policymakers should also consider the new SST model and propose relevant social safety net programmes to enhance economic well-being and eradicate inequity. Type of Paper - Empirical." |
| Keywords: | SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy. |
| JEL: | H31 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr207&r= |
| By: | Resky, Andi Sry Aska |
| Abstract: | koperasi syariah adalah bentuk koperasi yang memiliki prinsip, tujuan, dan kegiatan usahanya berdasarkan syariah Islam, yaitu Al-quran dan Assunah. Secara umum, koperasi ini merupakan badan usaha koperasi yang menjalankan aktivitas usahanya berdasarkan pada prinsip-prinsip syariah. Semua unit usaha, produk, dan operasional koperasi ini dilakukan sesuai dengan fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia. Dengan begitu, di dalam operasional koperasi ini tidak akan ditemukan unsur-unsur riba, masyir, dan ghara. Selain itu, badan usaha ini juga tidak diperkenankan untuk melakukan berbagai transaksi derivatif seperti halnya lembaga keuangan syariah lainnya. Tujuan koperasi syariah adalah untuk membantu meningkatkan para anggotanya dan juga kesejahteraan masyarakat secara umum, serta membangun perekonomian Indonesia sesuai prinsip-prinsip Islam. |
| Date: | 2022–03–21 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:qrzfg&r= |
| By: | ramdhani, ulfa |
| Abstract: | Lahirnya koperasi pada Indonesia dilatar belakangi sang kontradiksi individualisme dan kapitalisme secara fundamental. Pada Tahun 1908 Budi Utomo beropini untuk dibentuknya sebuah koperasi guna keperluan tempat tinggal . Kemudian, dalam tahun 1930 didirikan jawatan koperasi yang tugasnya memperlihatkan dan mengungkapkan seluk beluk tentang perkoperasian. Sejak tahun itu sampai 1939 jumlah anggota terus bertambah. Pada lepas 12 Juli 1947 sudah pada laksanakan kongres kopersi pertama pada Tasikmalaya, dimana dalam kongres terebut jua dibuat Sentra Organisasi Koperasi Rayat Indonesia (SOKRI). Sehngga momen ini jua tetapkan lepas 12 Juli menjadi Hari Koperasi Nasional. |
| Date: | 2022–03–21 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:mwtgz&r= |
| By: | Resky, Andi Sry Aska |
| Abstract: | koperasi syariah adalah bentuk koperasi yang memiliki prinsip, tujuan, dan kegiatan usahanya berdasarkan syariah Islam, yaitu Al-quran dan Assunah. Secara umum, koperasi ini merupakan badan usaha koperasi yang menjalankan aktivitas usahanya berdasarkan pada prinsip-prinsip syariah. Semua unit usaha, produk, dan operasional koperasi ini dilakukan sesuai dengan fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia. |
| Date: | 2022–03–21 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:gb5md&r= |
| By: | Ihsan, Ahmad |
| Abstract: | Perkembangan ekonomi di Indonesia dimulai dari masa penjajahan Belanda sampai Jepang. Banyak sekali kesulitan dan penderitaan rakyat pada saat itu,belum lagi mereka harus menuruti kemauan para penjajah. Disini perkembangan ekonomi sangat sulit,karena mereka menguasai semua yang ada. Sampai akhirnya masyarakat mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir. Koperasi merupakan bagian dari tata susunan ekonomi, hal ini berarti bahwa dalam kegiatannya koperasi turut mengambil bagian bagi tercapainya kehidupan ekonomi yang sejahtera, baik bagi orang-orang yang menjadi anggota perkumpulan itu sendiri maupun untuk masyarakat di sekitarnya. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:ygv53&r= |
| By: | Ramadani, Ainun |
| Abstract: | Keberadaan koperasi dekat dengan masyarakat Indonesia sejak sebelum kemerdekaan. Sejarah berdirinya koperasi di Indonesia berawal pada akhir abad ke-19. Koperasi awalnya berkembang di Eropa ada awal abad ke-19. Saat itu, pria berkebangsaan Skotlandia Robert Owen menggagas konsep koperasi. Owen membuat konsep koperasi atas dasar kerja sama pada awal Revolusi Industri. Robert Owen kini dikenal sebagai Bapak Koperasi Dunia. Dari Eropa, koperasi sampai ke Indonesia. Cikal bakal koperasi di Indonesia berawal pada 1986. Saat itu, konsep koperasi diperkenalkan oleh Patih R Aria Wiria Atmaja. Kala itu, Patih Aria melihat banyak masalah sosial dari para pegawai negeri atau priayi. Mereka terjerat utang karena bunga yang tinggi dari rentenir. Patih Aria lalu mendirikan bank pegawai negeri di Purwokerto. Dia ingin menerapkan pola koperasi kredit ala Jerman agar pegawai negeri tak perlu lagi berurusan dengan rentenir. Konsep ini dikembangkan oleh seorang residen Belanda bernama De Wolffvan Westeroode yang memberikan perhatian khusus kepada para petani saat musim paceklik dengan memberikan pinjaman. De Wolffvan juga menjadikan lumbung padi menjadi Koperasi Kredit Padi. Namun, usaha De Wolffvan terhambat pemerintah Belanda. Akhirnya, pada zaman Belanda bentuk koperasi belum dapat terlaksana dengan baik karena belum ada instansi yang memberikan penyuluhan tentang konsep koperasi dan belum ada peraturan mengenai koperasi. Barulah pada 1908, Budi Utomo yang baru didirikan Dr Sutomo menginisiasi gerakan koperasi. Koperasi semakin meluas seiring berkembangnya Serikat Dagang Islam pada 1927. Perkembangan koperasi juga didukung oleh Partai Nasional Indonesia pada 1929. Nilai-nilai koperasi yang sejalan dengan sifat masyarakat Indonesia yakni gotong royong semakin membuat koperasi menyebar luas. Dan sejak saat itu, keberadaan koperasi terus berkembang di Indonesia. Koperasi berperan dalam mengembangkan ekonomi anggota dan masyarakat Indonesia. Berdasarkan uraian diatas, maka penulis tertarik untuk membahas mengenai koperasi di Indonesia dengan judul “Peran Koperasi Dalam Perekonomian Indonesia”. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:c46sy&r= |
| By: | Aulya, Winda |
| Abstract: | Saat ini di Indonesia lembaga keuangan syariah mulai berkembang, berbagai produk keuangan berbasis syariah kini telah menjadi fenomena kontemporer yang telah memberikan warna dalam perekonomian. Perkembangan sistem keuangan syariah ini ditandai dengan didirikannya berbagai lembaga keuangan syariah dan diterbitkannya instrumen keuangan berbasis syariah. Berawal dari berdirinya Bank Muamalat Indonesia pada tahun 1992, kemudian diikuti lembaga keuangan syariah lainnya, seperti Asuransi Syariah, Pegadaian Syariah, Pasar Modal Syariah, Reksadana Syariah, Koperasi Syariah, dan lain-lain. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:r4p6z&r= |
| By: | , Rahmadana |
| Abstract: | Koperasi merupakan badan usaha yang dikelola dan dimiliki oleh anggotanya sendiri untuk memenuhi kebutuhan bersama. Koperasi hadir diberbagai lapisan masyarakat mulai dari kota-kota besar hingga ke pelosok desa. Kahadiran koperasi ditengah-tengah masyarakat Indonesia sudah dimulai sejak sebelum kemerdekaan Indonesia. Awal mula kehadiran koperasi di Indonesia berawal pada abad ke-19. Koperasi berasal dari negara Eropa pada awal abad ke-19. Pada saat itu, pria berkenbangsaan Skotlandia Robert Owen membuat konsep koperasi atas dasar kerja sama pada awal revolusi industri. Robert Owen kini dikenal sebagai bapak koperasi dunia. Menurut kementrian Koperasi & UMKM, koperasi sampai ke Indonesia berawal pada 1986 yang diperkenalkan oleh Patih R Aria Wiria Atmaja. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:vjpsa&r= |
| By: | Agnusia, Nur Adillah |
| Abstract: | Koperasi adalah suatu badan usaha yang secara sukarela dimiliki dan dikendalikan oleh anggota yang adalah juga pelanggannya dan dioperasikan oleh mereka dan untuk mereka atas dasar nirlaba atau dasar biaya. Koperasi syariah merupakan salah satu wujud perkembangan ekonomi syariah dalam perkembangan sosial yang ada. Koperasi khususnya koperasi syariah identik dengan sistem ekonomi kerakyatan dengan pola aturan agama islam dan saling percaya. Perkembangan koperasi syariah dipandang belum sepenuhnya mampu menjawab problem real ekonomi yang ada di kalangan masyarakat. Hal ini disebabkan oleh beberapa faktor antara lain, belum memadainya sumber daya manusia yang terdidik dan profesional, menyangkut manajemen sumber daya manusia dan pengembangan budaya serta jiwa wirausaha (entrepreneurship) bangsa kita yang masih lemah, permodalan (dana) yang relatif kecil dan terbatas. Strategi pengembangan koperasi syariah di Indonesia untuk meningkatkan UMKM adalah mengadakan training dan program sertifikasi bagi manajemen koperasi syariah dan anggota. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:95yrp&r= |
| By: | , Rahmi |
| Abstract: | Koperasi syariah pertama kali dikenalkan oleh Robert Owen (1771-1858) merupakan seorang yang berkebangsaan Skotlandia. Setelah berkembang diberbagai negara-negara Eropa, hingga akhirnya koperasi bisa masuk di Indonesia dan berkembang sampai saat sekarang ini. Koperasi di perkenalkan di Indonesia oleh Patih R Aria Wiraatmadja di Leuwiliang Kota Porwokerto Jawa Tengah tahun 1895, bersama dengan rekan-rekanya dengan mendirikan “De Poerwokertosche Hulp-en Spaarbank der Inlandsche Hoofden” yang bertujuan menolong teman sejawatnya dan para pegawai pribumi dalam melepaskan diri dari cengkraman para pelepas uang, kemudian langkah Patih R Aria Wiraatmadja diikuti oleh gerakan Boedi Oetomo (1908), Serikat Dagang Islam (1913), Indonesische Sische Club yang kemudian berubah menjadi Persatuan bangsa Indonesia. |
| Date: | 2022–03–11 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:2u5xz&r= |
| By: | putri, Aulia ananda |
| Abstract: | Koperasi sudah dikenal sejak lama oleh masyarakat Indonesia. Badan usaha yang menjalankan kegiatan usahanya berdasarkan atas asas kekeluargaan ini juga telah cukup banyak membantu meningkatkan perekonomian masyarakat dan pembangunan nasional. Sejak pertama kali diperkenalkan kepada masyarakat Indonesia, badan usaha koperasi telah mampu membantu masyarakat dalam meningkatkan kemampuan ekonominya melalui kegiatan-kegiatan usaha koperasi. Prinsip usaha dan karakter koperasi yang berbeda dengan badan usaha lainnya membuat badan usaha ini disenangi oleh masyarakat Indonesia yang melaksanakan seluruh kegiatan perekonomiannya berdasarkan sistem ekonomi kerakyatan. Sistem ekonomi kerakyatan yang ada di Indonesia ini memang secara umum sangat cocok dengan badan usaha yang berbentuk koperasi. Keduanya sama-sama menganut asas kekeluargaan dan mengedepankan prinsip gotong-royong. Koperasi sendiri di Indonesia pertama kali diperkenalkan oleh R. Aria Wiriatmadja di Purwokerto, Jawa Tengah pada tahun 1896. Dia mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir. Koperasi tersebut lalu berkembang pesat dan akhirnya ditiru oleh Boedi Utomo. Pada perkembangan selanjutnya, wakil Presiden Republik Indonesia yang pertama, Moh. Hatta menjadi salah satu tokoh nasional yang dengan gigih mendukung kehadiran koperasi di Indonesia. Hal inilah yang menjadikannya sebagai Bapak Koperasi Indonesia. |
| Date: | 2022–03–11 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:5ctpb&r= |
| By: | putri, Aulia ananda |
| Abstract: | Koperasi sudah dikenal sejak lama oleh masyarakat Indonesia. Badan usaha yang menjalankan kegiatan usahanya berdasarkan atas asas kekeluargaan ini juga telah cukup banyak membantu meningkatkan perekonomian masyarakat dan pembangunan nasional. Sejak pertama kali diperkenalkan kepada masyarakat Indonesia, badan usaha koperasi telah mampu membantu masyarakat dalam meningkatkan kemampuan ekonominya melalui kegiatan-kegiatan usaha koperasi. Prinsip usaha dan karakter koperasi yang berbeda dengan badan usaha lainnya membuat badan usaha ini disenangi oleh masyarakat Indonesia yang melaksanakan seluruh kegiatan perekonomiannya berdasarkan sistem ekonomi kerakyatan. Sistem ekonomi kerakyatan yang ada di Indonesia ini memang secara umum sangat cocok dengan badan usaha yang berbentuk koperasi. Keduanya sama-sama menganut asas kekeluargaan dan mengedepankan prinsip gotong-royong. Koperasi sendiri di Indonesia pertama kali diperkenalkan oleh R. Aria Wiriatmadja di Purwokerto, Jawa Tengah pada tahun 1896. Dia mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir. Koperasi tersebut lalu berkembang pesat dan akhirnya ditiru oleh Boedi Utomo. Pada perkembangan selanjutnya, wakil Presiden Republik Indonesia yang pertama, Moh. Hatta menjadi salah satu tokoh nasional yang dengan gigih mendukung kehadiran koperasi di Indonesia. Hal inilah yang menjadikannya sebagai Bapak Koperasi Indonesia. 1 Secara resmi gerakan koperasi sendiri di Indonesia baru lahir pada tanggal 12 Juli 1947 pada Kongres I di Tasikmalaya yang pada akhirnya dijadikan sebagai Hari Koperasi Indonesia. |
| Date: | 2022–04–07 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:3cpky&r= |
| By: | Nadzirah Mohd Said (Faculty of Business and Entrepreneurship, Universiti Malaysia Kelantan, Malaysia Author-2-Name: Noorshella Che Nawi Author-2-Workplace-Name: Faculty of Business and Entrepreneurship, Universiti Malaysia Kelantan, Malaysia Author-3-Name: Noorul Azwin Md Nasir Author-3-Workplace-Name: Faculty of Business and Entrepreneurship, Universiti Malaysia Kelantan, Malaysia Author-4-Name: Wan Farha Wan Zulkiffli Author-4-Workplace-Name: Faculty of Business and Entrepreneurship, Universiti Malaysia Kelantan, Malaysia Author-5-Name: Abdullah Al Mamun Author-5-Workplace-Name: Faculty of Business and Management, UCSI University, Malaysia Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - Even though the country has done a fantastic job of eradicating poverty, some significant challenges and concerns come as a result of globalisation. The following are important concerns that must be solved as the country enters a new category of poverty. Methodology – Malaysia is an impendence country which variety population segmentation based on ethnicity as well as religion. In actuality, it has the potential to aggravate social issues, particularly in Malaysia. Indeed, Malaysia has adopted many social programmes including economic and social investment. Findings – However, poor people in rural and urban areas since poverty has long been seen to be a rural issue with more than half of all family units falling into this category in Malaysia. Besides, there is a lack of awareness of the causes and sources of poverty as well as a strategy for dealing with the issue. In addition, there is currently a scarcity of research on the influence of anti-poverty initiatives on community welfare in the Malaysian context. Novelty – Hence, low-income people's goals regarding the Malaysian government's incentive or programme to improve their income are conceptualised in this paper by concern the Theory of Planned Behaviour with four variables namely attitude, subjective norms, perceived behavioural control, and entrepreneurial competencies. Type of Paper - Review" |
| Keywords: | Attitude, Entrepreneurial Competencies, Entrepreneurial Intention, Perceived Behavioural Control, Subjective Norms |
| JEL: | D10 D14 D19 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jfbr190&r= |
| By: | Anushia Chelvarayan (Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-2-Name: S. Thayalan Sandrasegaran Author-2-Workplace-Name: Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-3-Name: Yeo Sook Fern Author-3-Workplace-Name: Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - In recent years, rapid economic growth coupled with overconsumption of products and services contributed to environmental degradation, prompting escalated consumption related environmental concerns. As such, this study aims to explore the factors influencing green purchase behaviour among students in higher learning institutions in Malaysia – a setting where the market is experiencing expansion and changes in consumption patterns. Methodology/Technique - Specifically, this study employs the Theory of Planned Behaviour by integrating relevant variables such as environmental attitude, subjective norm, perceived behavioural control, environmental knowledge and willingness to pay a premium into the model to investigate their effects on green purchase behaviour. This study specifically looks into the green purchasing behaviour among University students in Malaysia. Finding - The research used multiple linear regression analysis to evaluate the online questionnaire gathered from various university students in Malaysia. Overall, the findings indicate that subjective norm and perceived behavioural control have significant relationships with green purchase behaviour, while environmental attitude, willingness to pay a premium and environmental knowledge have insignificant relationships with green purchase behaviour. Novelty - This study concludes with implications for marketers, as well as limitations and suggestions for future research in green consumption. Type of Paper - Empirical" |
| Keywords: | Green Purchase Behaviour, Green Marketing, Green Products and Services, Students |
| JEL: | D23 M3 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr602&r= |
| By: | Purnama Esa Dora Tedjokoesoemo (Interior Design Department of Petra Christian University, Surabaya, Indonesia Author-2-Name: Poppy Firtatwentyna Nilasari Author-2-Workplace-Name: Interior Design Department of Petra Christian University, Surabaya, Indonesia Author-3-Name: Sriti Mayang Sari Author-3-Workplace-Name: Interior Design Department of Petra Christian University, Surabaya, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - The 2020 Covid-19 outbreak has deeply redefined our relationship to public spaces. Public preference has shifted from indoor to outdoor areas which provide open-air spaces to reduce the possibility of Covid-19 transmission. Therefore, shop house foodservice retailers that operated in big cities may find it challenging to meet the new expectation. The Greenship (green building assessment tools in Indonesia) however, has made a checklist on how to achieve better indoor environment quality (IEQ) under the IHC (indoor health and comfort) category. Methodology - The method used for this research was the systematic literature review and typology studies with a proposed conceptual design made by students in Design Interior and Styling for Commercial and Retail Space studio academic year 2020/2021 as samples. Findings - The result shows that almost all students only took care of 5 categories out of 11 categories provided in the IHC category. The highest categories to get attention are indoor pollutant source control and outside view and daylight. The research shows attempts of students to achieve better IEQ but they are unaware that a guide and reference can as well be found in Greenship Interior Space. Novelty - This paper examines young interior designers' perceptions of healthy interior elements that need to be implemented for the purpose of adapting to the new normal. Type of Paper - Review" |
| Keywords: | Shop House, New Normal, Food Service, Retails, Healthy Building, Greenship, Indoor Health, and Comfort |
| JEL: | I23 I29 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber215&r= |
| By: | Das, Sanchita Basu (Asian Development Bank Institute); Narayanan, Badri (Asian Development Bank Institute) |
| Abstract: | Quality education is a key determinant for ASEAN’s aspiration to be a single market and production base and to attract foreign investment. However, the region is characterized by an education divide in terms of quality and output, and this is likely to increase in the post-COVID-19 period. A simulation, modeling a productivity increase in the education sector through an increase in the HDI-Education Index for lagging ASEAN countries to the level of Singapore (benchmark country), shows that GDP, exports, and consumption are poised to go up much more for the countries that lag farther behind Singapore in their education quality. This provides an incentive to ASEAN countries to pay more attention to education cooperation, particularly in terms of setting regional targets for improved education quality and output at national level while linking education more intrinsically to ASEAN economic cooperation. |
| Keywords: | ASEAN; education; economic development |
| JEL: | I21 R11 |
| Date: | 2022–01 |
| URL: | http://d.repec.org/n?u=RePEc:ris:adbiwp:1300&r= |
| By: | Arief, A. Anggie Zabrina |
| Abstract: | In general, cooperation between cooperatives and non-cooperatives is carried out by forming a new forum that is a legal entity. This cooperation is generally carried out by secondary cooperatives, especially at the parent level, such as the Parent Cooperative for Civil Servants, and several other parent cooperatives. In addition, cooperatives also establish cooperation in the field of business which aims to further advance the cooperative itself. Thus, we need to learn more about cooperative cooperation in the field of business. Apart from cooperation between cooperatives, there is also cooperation between cooperatives in the non-business sector. Basically, cooperative cooperation not in the field of business is a collaboration between cooperatives in Indonesia which aims to promote and unite cooperatives in Indonesia. Keywords: cooperatives, cooperative cooperation, cooperative cooperation in the field of non-business. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:emz3g&r= |
| By: | Rasyid, Andi Syahrul Ramadhan |
| Abstract: | Koperasi adalah sebuah organisasi Kerjasama antar anggota yang bertujuan untuk meningkatkan kesejahteraan bagi para anggotanya. Koperasi pada awalnya terbentuk karena adanya ketidakadilan dalam pelaksanaan sistem ekonomi. Pada pertengahan abad ke-18 kemajuan teknologi dan penetahuan telah mengubah wajah dunia. Berbagai penemuan di bidang teknologi telah mengubah wajah ekonomi yang baur. Tatanan dunia ekonomi menjadi terpusat pada keuntungan perseorangan, yaitu kaum pemilik modal dimana mereka memanfaatkan penemuan baru tersebut dengan sebaik-baiknya untuk memperkaya dirinya dan memperkuat kedudukan ekonominya. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:ur2ce&r= |
| By: | khasanah, uswatun |
| Abstract: | Koperasi dan UKM merupakan bagian integral dunia usaha nasional,mempunyai kedudukan, potensi, dan peranan yang sangat penting dan strategis dalam mewujudkan tujuan pembangunan ekonomi serta memecahkan masalah ekonomi pada khususnya. Berbagai cara telah digunakan manusia untuk memecahkan permasahan ekonomi yang telah dihadapi salah satunya adalah koperasi. Koperasi adalah badan usaha yang beranggotakan orang seorang atau badan hukum koperasi dengan melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasarkan atas asas kekeluargaan, dapat berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat serta mendorong pertumbuhan ekonomi dan berperan dalam mewujudkan stabilitas nasional pada umumnya dan stabilitas ekonomi pada khususnya. Berdasarkan UUD Republik indonesia Nomor 25 Tahun 1992 tentang Perkoperasiaan yang kemudian diperbaharui dengan undang-undang Nomor 17 Tahun 2012 tentang Perkoperasian, maka tersirat suatu harapan bahwa Koperasi bertujuan meningkatkan kesejahteraan anggota pada khususnya dan masyarakat pada umumnya. Sekaligus sebagai bagian yang tidak dipisahkan dari tatanan perekonomian nasional yang demokratis dan keadilan. Koperasi memberikan kontribusi yang cukup besar terhadap pembentukan produk nasional, peningkatan ekspor, perluasan lapangan kerja dan usaha, serta peningkatan dan pemerataan pendapatan. Keberadaan usaha kecil tidak dapat dipisahkan dari pertumbuhan perekonomian secara nasional, karena usaha kecil merupakan wujud kehidupan ekonomi sebagian besar rakyat Indonesia. 4 Dalam upaya membangun ekonomi nasional sub-sektor industri mikro kecil dan menengah (IMKM) yang dalam istilah sering disebutkan UKM ataupun usaha kecil. Usaha kecil mendapat prioritas untuk dibina dan dikembangkan dalam rangka memperkuat struktur ekonomi nasional.Industri kecil maupun besar, dan menengah merupakan sektor yang turut memberikan kontribusi terhadap kontribusi perekonomian nasional seperti Koperasi dan UKM. oleh karna itu program pembinaaan dan pengembangannya senantiasa harus dilakukan secara berkesinambungan sesuai dengan permasalahan yang dihadapi. Koperasi yang merupakan gerakan ekonomi yang tumbuh dari masyarakat merupakan organisasi swadaya masyarakat yang lahir atas kehendak, kekuatan dan partisipasi dari masyarakat itu sendiri dalam menentukan tujuan, sasaran kegiatan,serta kegiatan pelaksanaannya. Keberadaan koperasi tujuannya adalah sebagai wadah untuk mewujudkan kesejahteraan bersama bagi seluruh masyarakat Indonesia, sejalan dengan nilai yang terkandung dalam pasal 33 ayat 1 Undang- Undang Dasar tahun 1945 bahwa” Perekonomian Indonesia disusun secara usaha bersama dan berdasarkan asas kekeluargaan”. Kemudian dipertegas dalam penjelasan Undang-Undang Dasar 1945 pasal 33 ayat 1 bahwa “ Bangun perusahaan yang sesuai dengan itu ialah koperasi”. Untuk mencapai tujuan yang telah ditetapkan, di Dinas Koperasi dan Usaha Kecil Menengah Kabupaten Kampar melaksanakan pembinaan terhadap Koperas dalam meningkatkan Koperasi dan Usaha Kecil Menengah sebagai pelaku utama ekonomi yang berbasis kerakyatan dan dalam mengembangkan sistem ekonomi kerakyatan yang bertumpu pada mekanisme pasar yang berdaya saing. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:kt758&r= |
| By: | Shinozaki, Shigehiro (Asian Development Bank Institute) |
| Abstract: | Most micro, small, and medium-sized enterprises (MSMEs) operate informally. While informal sectors are thought to contribute less to national economic development, MSMEs are a driving force behind national economic growth. Thus, formalizing informal MSMEs is critical to boosting national productivity, creating quality jobs, and promoting inclusive growth. We examine the coronavirus disease (COVID-19) impact on informal MSMEs in Indonesia by using a linear probability model regression and descriptive analysis based on evidence obtained through year-long surveys from March 2020 to May 2021. We also assess the extent of the digital transformation and challenges brought on by the pandemic and derive policy implications. The estimates found two streams of business clusters among informal MSMEs—contracting firm groups that suffered through the pandemic and those that benefited. The COVID-19 crisis and mobility restrictions led many informal MSMEs to accelerate digitalization. But digitally operated firms could not always operate successfully during the pandemic, splitting businesses into those profitable or less profitable. |
| Keywords: | COVID-19; informality; shadow economy; MSMEs; digitalization; SME development; access to finance; SME policy; Indonesia |
| JEL: | D22 G20 L20 L50 |
| Date: | 2022–03 |
| URL: | http://d.repec.org/n?u=RePEc:ris:adbiwp:1310&r= |
| By: | Haya, Nur Anni |
| Abstract: | Perkembangan ekonomi di Indonesia dimulai dari masa penjajahan Belanda sampai Jepang. Banyak sekali kesulitan dan penderitaan rakyat pada saat itu,belum lagi mereka harus menuruti kemauan para penjajah. Disini perkembangan ekonomi sangat sulit,karena mereka menguasai semua yang ada. Sampai akhirnya masyarakat mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir. Dengan demikian, masyarakat mengenal koperasi serta fungsinya dari koperasi tersebut. Cita-cita Koperasi memang sesuai dengan susunan kehidupan rakyat Indonesia. Meski selalu mendapat rintangan, namun Koperasi tetap berkembang. Seiring dengan perkembangan masyarakat, berkembang pula perundang- undangan yang digunakan. Perkembangan dan perubahan perundang-undangan tersebut dimaksudkan agar dapat selalu mengikuti perkembangan jaman. Perkembangan koperasi masih menghadapi masalah-masalah baik di bidang kelembagaan maupun di bidang usaha koperasi itu sendiri. Masalah-masalah tersebut dapat bersumber dari dalam koperasi sendiri maupun dari luar. Masalah kelembagaan koperasi juga dapat dikelompokkan dalam masalah intern maupun masalah ekstern. Masalah intern mencakup masalah keanggotaan, kepengurusan, pengawas, manajer, dan karyawan koperasi. Sedangkan masalah ekstern mencakup hubungan koperasi dengan bank, dengan usaha-usaha lain, dan juga dengan instansi pemerintah. |
| Date: | 2022–03–11 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:xrjmf&r= |
| By: | istiqomah, Bunga sahila hizbul |
| Abstract: | Perkembangan lembaga usaha mikro di Indonesia sangatlah pesat, dari mulai munculnya lembaga keuangan mikro konvensional hingga munculnya lembaga keuangan mikro syariah. Lembaga keuangan mikro hadir untuk memenuhi kebutuhan masyarakat berpenghasilan rendah dalam memenuhi kebutuhan keseharian maupun kebutuhan usahanya. Lembaga keuangan mikro merupakan salah satu lembaga keuangan yang menopang sebagian besar perekonomian di Indonesia. Banyak masyarakat berpenghasilan rendah mempercayakan lembaga keuangan mikro untuk memenuhi kebutuhannya. Lembaga keuangan mikro menyediakan fasilitas untuk simpan pinjam dan pembiayaan. Bentuk usaha mikro syariah salah satunya adalah koperasi syariah. Semua keberhasilan yang telah dicapai oleh UMKM memiliki titik kelemahan yang harus segera diselesaikan meliputi kurangnya permodalan baik jumlah maupun sumbernya, kurangnya kemampuan manajerial dan minimnya keterampilan pengoperasi dalam mengorganisir dan terbatasnya pemasaran merupakan hal yang mendasar selalu dihadapi oleh semua UMKM dalam merintis sebuah usaha bisnis untuk dapat berkembang. |
| Date: | 2022–04–07 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:djbw4&r= |
| By: | , Indi |
| Abstract: | Pada dasarnya telah banyak ketentuan-ketentuan dasar termasuk yang bersifat legalitas yang mendorong koperasi untuk berperan sebagai lembaga bisnis dalam UU No.25 tahun 1992 mengisyaratkan dua hal pokok yang sangat besar artinya untuk mewujudkan koperasi sebagai badan usaha yang mampu memenuhi arus utama perekonomian nasional. Pengertian koperasi yang lebih dipertegas sebagai bentuk badan usaha, sehingga kaidahkaidah peraturan yang efisiensi secara tegas berlaku dalam organisasi koperasi. Dengan dimasukkannya kerjasama sebagai salah satu prinsip dasar koperasii Indonesia, hal ini secara lengkap langsung akan meningkatkan koperasi untuk mengembangkan jaringan usaha bukan saja kerjasama sesame koperasi melainkan bagian kerjasama koperasi dan badan usaha lain, baik skala lokal, nasional, regional, maupun internasional. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:cx2tn&r= |
| By: | , Rahmi |
| Abstract: | Pada dasarnya telah banyak ketentuan-ketentuan dasar termasuk yang bersifat legalitas yang mendorong koperasi untuk berperan sebagai lembaga bisnis dalam UU No.25 tahun 1992 mengisyaratkan dua hal pokok yang sangat besar artinya untuk mewujudkan koperasi sebagai badan usaha yang mampu memenuhi arus utama perekonomian nasional. Pengertian koperasi yang lebih dipertegas sebagai bentuk badan usaha, sehingga kaidah-kaidah peraturan yang efisiensi secara tegas berlaku dalam organisasi koperasi. Dengan dimasukkannya kerjasama sebagai salah satu prinsip dasar koperasii Indonesia, hal ini secara lengkap langsung akan meningkatkan koperasi untuk mengembangkan jaringan usaha bukan saja kerjasama sesame koperasi melainkan bagian kerjasama koperasi dan badan usaha lain, baik skala lokal, nasional, regional, maupun internasional. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:8wst6&r= |
| By: | Abdul Halim Chew Abdullah (Center for Governance Resilience and Accountability, Faculty of Economics and Management Universiti Kebangsaan Malaysia Author-2-Name: Norman Mohd Saleh Author-2-Workplace-Name: Center for Governance Resilience and Accountability, Faculty of Economics and Management Universiti Kebangsaan Malaysia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This study examines whether the experience and gender of auditors in Big4 firm in relationship of deterring Real Earnings Management (REM).Different from the majority of previous studies, this study focuses on auditors in Big4 audit firms and real earnings management within Malaysian business environment. Big4 audit firms are associated with high quality audit because of the reputation to uphold, thusadopted stringent quality control and assurance approach, systems and procedures. Once adopted, the effect of individual characteristics may become less important. Thus, it is questionable whether individual characteristics such as auditor experience and gender could still have an influence on the outcomes of an audit, in this case, REM, when the audit firms are Big 4 (assuming very stringent quality control procedures are adopted). Methodology/Technique - This study substantiates prior literatureand conducted tests only on companies audited by Big4 audit firms.We also find that auditor experiences confirms to Agency Theory where REM reduces when the experience increases.Data was obtained from the Companies Commission of Malaysia (SSM), DataStream and Bursa Malaysia. Findings - The result confirms prior literature that auditor experience isstillanimportant factor that can limit REM, even in companies audited by the Big4 firms. The results howeverreveal that Big4 female auditors do not have any significant effect in reducing REM. Novelty - Although female auditors are claimed by Gender Socialization Theory, to have better moral judgments than male auditors, the result shows both genders are equal, at least in limiting REM. Type of Paper - Empirical." |
| Keywords: | Big4 Auditors; Auditor Experience; Real Earnings Management;Auditor Gender; Bursa Malaysia |
| JEL: | M40 M41 M42 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr206&r= |
| By: | Zulgani (Economics Department of University of Jambi, Jambi - MuaraBulian St., 36361, Muaro Jambi, Indonesia Author-2-Name: aradina Zevaya Author-2-Workplace-Name: Economics Department of University of Jambi, Jambi - MuaraBulian St., 36361, Muaro Jambi, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - Strong economic growth is an accomplishment that is always awaited and targeted by a country or region. However, whether or not this economic growth has been in line with the reduction in poverty, the decrease in unemployed people, and the provision of many and quality jobs is still in question. Hence, the problem that needs to be investigated is whether the province of Jambi has been in inclusive economic growth and what factors are calculated and analysed for inclusion. Methodology - The method and data used are the adaptation of the main variables used by the Asian Development Bank (ADB), and the measure of the quality of economic growth is assessed from the IGI (Inclusive Growth Index). There is no previous research that scrutinized the Inclusive Growth of Jambi Province. Findings - The results show that IGI of Jambi Province has an increasing trend during the 2016 � 2020 period, although it is stagnant at a satisfactory level of progress. In relation to the level of satisfaction in 2019, it experienced growth compared to the previous year accompanied by an increase in several sub-dimensions such as the sub-dimension of productive workforce, economic infrastructure, poverty, health, education, sanitation and social protection. Meanwhile, the level of satisfaction with economic growth grew negatively, as well as the sub-dimensions of gender equality and constant income inequality. Type of Paper - Empirical" |
| Keywords: | Economic Growth; IGI; Inclusive Economic; Jambi |
| JEL: | O11 O4 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber211&r= |
| By: | khasanah, uswatun |
| Abstract: | Mewujudkan kemaslahatan adalah kata kunci bagi manusia dalam merealisasikan kebaikan itu sendiri. Karena prinsip kemaslahatan adalah pangkal konsep tujuan syariah (maqashid syariah). Adapun pijakan kemaslahatan bersumber dari al-Qur’an dan al-Hadits yang kemudian dari keduanya manusia berijtihad untuk menentukan kemaslahatan yang diidealisasikan dalam hidup dan kehidupannya. Wacana konsep maqashid syariah awal-awalnya adalah sub topik tersendiri dalam disiplin ilmu Ushul Fiqh. Geliat Ekonomi Islam di Indonesia dalam lima belas tahun terakhir ini, mengalami perkembangan signifikan baik dalam tataran teori dan praktik. euforia terma ekonomi Islam, hanya dibarengi dengan bermunculnya lembaga-lembaga keuangan Syariah saja. Hal ini adalah sebuah ironi. Salah satu bentuk kerjasama ekonomi yang paling cocok untuk memberdayakan rakyat kecil adalah koperasi. Karena di dalam koperasi dapat ditemukan prinsip dan nilai-nilai kebersamaan, gotong royong dan kesejahteraan bersama. Bung Hatta memberikan perhatian khusus terhadap koperasi sebagai kerjasama ekonomi yang ideal. |
| Date: | 2022–03–11 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:gv76d&r= |
| By: | Tan Pei Kian (Multimedia University, Malacca, Malaysia Author-2-Name: Tan Pei Kian Author-2-Workplace-Name: Multimedia University, Malacca, Malaysia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This research aims to identify the factors that influence generation Y's purchase intentions for organic personal care products. Methodology/Technique - There are eight variables investigated in this research that might influence the generation Y's purchase intention on organic personal care product. The eight variables includeattitude, subjective norms, perceived behavioural control and 5 demographic characteristics including gender, age, income level, education level and race. The research is completed with the questionnaire used for data collection purposes. A total of 155 questionnaires were distributed to the respondents, with 152 returned with completed data. The target respondent of this research is generation Y users. The data collected is keyed into Statistical Package of the Social Science (SPSS) for analysis. Among the tests incorporated in this study are reliability test, normality test, frequency test, t-test, ANOVA and Multiple Linear Regression. Findings - The study reveals that attitude and subjective norms from the planned behavioural model have a significant relationship with consumer purchase intentions for organic personal care products. Novelty - In addition, the study also found that there is a significant difference of consumer purchase intention of organic personal care product based on gender, age, income level and education level. Type of Paper - Empirical" |
| Keywords: | Purchase Intention; Organic Product; Organic Personal Care Product; Green Environment. |
| JEL: | M30 M39 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jmmr283&r= |
| By: | Haya, Nur Anni |
| Abstract: | Bank Syariah pada awalnya dikembangkan sebagai suatu respon dari kelompok ekonomi dan praktisi perbankan muslim yang berupaya mengakomodasi desakan dari berbagai pihak yang menginginkan agar tersedia jasa transaksi keuagnan yang dilaksanakan sejalan dengan nilai moral dan prinsip-prinsip syariah Islam. Umat Islam diharapkan dapat memahami perkembangan bank syariah dan mengembangkannya apabila dalam posisi sebagai pengelola bank syariah yang perlu secara cermat mengenali dan mengidentifikasi semua mitra kerja yang sudah ada maupun yang potensial untuk pengembangan bank syariah. Bank Syariah pada dasarnya memiliki potensi dan peluang yang luar biasa besar. Pertumbuhan dari segi aset pun sudah membuktikan bahwa Bank Syariah merupakan model bank yang sangat ideal untuk mendorong kemajuan perekonomian Negara. Namun dari segi kualitas pelayanan Bank Syariah harus mengejar ketinggalannya dari Bank Konvensional yang telah lebih awal berdiri |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:s7gzd&r= |
| By: | Haya, Nur Anni |
| Abstract: | Berdasarkan hal tersebut maka dapat dijelaskan mengapa beberapa perusahaan atau organisasi bisnis mampu bertahan dalam situasi ekonomi yang sulit. Krisis ekonomi yang melanda Indonesia tahun 1998, misalnya tidak serta-merta menghancurkan seluruh organisasi bisnis. Organisasi bisnis yang dikategorikan usaha kecil dan menengah ternyata mampu bertahan. Begitu juga sejumlah perusahaan besar juga ternyata mampu bertahan. Mengapa? Karena faktor ekonomi memang hanya memberi pengaruh sebesar 33% bagi perkembangan satu organisasi bisnis. Faktor terbesar justru ada di dalam lingkungan organisasi atau lingkungan internal organisasi, yaitu sumber daya manusia yang dimilikinya. Sumber daya manusia itulah yang membuat satu organisasi bisa bertahan dalam situasi ekonomi yang sulit dan berat. Selanjutnya, mari kita membahas tentang konsep dasar manajemen pemasaran |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:8hq6g&r= |
| By: | BRONDINO Gabriele |
| Abstract: | Since the end of the last century, there has been an increasing trend of production fragmentation. Although all manufacturing sectors have become globalised to some degree, the case of automotive and garment stand out. This report analyses the trends in employment, value added and functional income distribution of the automotive and garment supply chains of Germany, Spain, Romania, Indonesia and Mexico for 2000-2014. It also focuses on the spatial and sectoral distribution of these variables. The empirical framework for the analysis is the multiregional input-output model. The data employed comes from the World Input-Output Database, Release 2016. The heterogeneity of the selected producer countries selected allows to provide a rich picture of the alternative organisations of global supply chains across different regions. |
| Keywords: | automotive, garment, production fragmentation, automation, employment, value added |
| Date: | 2022–03 |
| URL: | http://d.repec.org/n?u=RePEc:ipt:iptwpa:jrc128852&r= |
| By: | Nora Andira Brabo (Budi Luhur University, Jl. Ciledug Raya, Petukangan Utara, 12260, Jakarta Selatan, Indonesia Author-2-Name: Andri Irmawan Karif Author-2-Workplace-Name: Budi Luhur University, Jl. Ciledug Raya, Petukangan Utara, 12260, Jakarta Selatan, Indonesia Author-3-Name: Setyani Dwi Lestari Author-3-Workplace-Name: Budi Luhur University, Jl. Ciledug Raya, Petukangan Utara, 12260, Jakarta Selatan, Indonesia Author-4-Name: Agus Sriyanto Author-4-Workplace-Name: Budi Luhur University, Jl. Ciledug Raya, Petukangan Utara, 12260, Jakarta Selatan, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - Brand Xiaomi launched its first smartphone in 2011 and in 2019, Xiaomi become the 4th largest smartphone manufacturer in the world. This extraordinary achievement has brought questions about how their product is marketed and promoted and how consumers are persuaded to buy their products. This study aims to analyze factors that influence consumers purchase intentions in relation to Xiaomi smartphones. The context of the analysis in this study is social media platform, namely Xiaomi official fan page in Facebook, Twitter and Instagram in Indonesia. Methodology/Technique - A survey method is conducted and the respondents were chosen using non-probability sampling with convenience technique. Data wasanalyzed using Structure Equation Model (SEM) with smart PLS (Partial Least Square) software version. Findings - The results show that Brand Page Commitment, Brand Awareness, Electronic WOM, and Brand Image have a significant positive influence on purchase intention for Xiaomi smartphones.Brand Page Commitment of Xiaomi social media has an impact on eWOM, brand image and also consumer purchase intention. Creative content isneeded to keep customers engaged and committed to the Xiaomi social media platforms, such as photo competitions with Xiaomi cameras. Social media allows consumers to post user-generated content (such as online comments, product reviews), thus allow consumers spread the word-of mouth about the product digitally. Novelty - Social media also allowscompanies to have conversations with consumers responding to those who reach out to Xiaomi Brand page through commenting or messaging. Through their Brand Page, a company can execute social media strategies and, if done correctly, it will increase Xiaomi brand image and sales. Type of Paper - Empirical" |
| Keywords: | Brand Page Commitment; Brand Awareness; Electronic WOM; Brand Image; Purchase Intention |
| JEL: | M30 M39 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jmmr285&r= |
| By: | khaerat, muhammad emir |
| Abstract: | Koperasi adalah sebuah organisasi Kerjasama antar anggota yang bertujuan untuk meningkatkan kesejahteraan bagi para anggotanya. Koperasi pada awalnya terbentuk karena adanya ketidakadilan dalam pelaksanaan sistem ekonomi. Pada pertengahan abad ke-18 kemajuan teknologi dan penetahuan telah mengubah wajah dunia. Berbagai penemuan di bidang teknologi telah mengubah wajah ekonomi yang baur. Tatanan dunia ekonomi menjadi terpusat pada keuntungan perseorangan, yaitu kaum pemilik modal dimana mereka memanfaatkan penemuan baru tersebut dengan sebaik-baiknya untuk memperkaya dirinya dan memperkuat kedudukan ekonominya. Hasrat serakah ini melahirkan persaingan bebas yang tidak terbatas. Sistem ekonomi kapitalis memberikan keuntungan sebesar-besarnya kepada pemilik modal dan melahirkan kemisikinan bagi masyarakat ekonomi lemah karena gaji yang ditetapkan para pengusaha tidak cukup untuk memenuhi kebutuhan sehari-hari. Cara yang ditempuh para pengusaha untuk mencapai efisiensi adalah dengan menekan biaya produksi yaitu upah buruh. Karena itu kehidupan para buruh menjadi semakin menderita. |
| Date: | 2022–03–13 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:k8zwy&r= |
| By: | M R Yasoa (Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-2-Name: S F Muhamad Author-2-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-3-Name: T Abdullah Author-3-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-4-Name: M N H Yusoff Author-4-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-5-Name: N M Said Author-5-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-6-Name: S A Zainuddin Author-6-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-7-Name: N A M Nasir Author-7-Workplace-Name: Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Pengkalan Chepa Kota Bharu, Kelantan, Malaysia Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This paper investigates the possibility and feasibility of Malaysia's Islamic banking industry hiring external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms. Some of the scholars argued that ESA is more independent and is able to strengthen the existing Shariah compliance in the industry. Methodology – This study employs a qualitative method by utilising semi-structured interviews with nine key industry players: Shariah auditors, Heads of Shariah audit, Shariah Committee (SC) Member, and Chief Shariah Officer. Data gathered from the interviews was transcribed and analysed using Atlas.ti software. Findings – A series of interviews reveal that given the current practices by the Islamic banking industry, it could be inferred that the Malaysian Islamic banking industry is not ready to exercise the ESA practices. This unreadiness is due to several factors, such as ESA costs outweighing its benefits, the fear of reputational risk, and anxiety of leaking confidential information to rivals. Novelty – The Shariah audit research especially relates to external Shariah audit is considered limited. Type of Paper - Empirical" |
| Keywords: | External Shariah audit; Islamic Banks; qualitative method; Shariah governance; Malaysia |
| JEL: | E44 G10 G20 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jfbr193&r= |
| By: | Haya, Nur Anni |
| Abstract: | Kerjasama, atau kooperasi merujuk pada praktik seseorang atau kelompok yang lebih besar yang bekerja di khayalak dengan tujuan atau kemungkinan metode yang disetujui bersama. Kerjasama Koperasi adalah hubungan antara perkumpulan yang beranggotakan orang-orang atau badan-badan hukum, baik antara koperasi dengan koperasi maupun koperasi dengan bukan koperasi dan di bidang usaha atau bukan di bidang usaha, karena membutuhkan bantuan orang lain atau organisasi lain dalam rangka meningkatkan kegiatan usahannya. Koperasi Di Indonesia bekerjasama dengan baik dengan sesama koperasi maupun dengan badan usaha lain yang bukan koperasi. Kerjasama dibidang usaha antar koperasi dapat dilakukan dengan cara membentuk organisasi baru yang berbadan hukum. Adapun kerja sama koperasi dengan pihak lain dapat dibagi tiga, yaitu : kerja sama di bidang usaha antarkoperasi, kerja sama bukan di bidang usaha antarkoperasi, dan kerja sama koperasi dengan bukan koperasi. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:ucndj&r= |
| By: | Ahmad Zubir Ibrahim (Institute of Local Government Studies, School of Government, Universiti Utara Malaysia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This study aims to determine the low-income group in rural areas to food access. This study also determines the main source of choice for this group to get food. Methodology - This study was conducted in Baling, Sik, and Padang Terap districts in Kedah. There is 200 respondent involved in this study. Findings - The results showed that 97.87% of low-income households in Baling, 82.36% in Sik, and 71.43% in Padang Terap had low food access status and were prone to food deserts areas. Low -income households in the area prefer grocery stores for food access over supermarkets. A large number of low-income households access food at the supermarket once a month causing geographical factors. Novelty - In conclusion, policymakers need to determine the measurement and assessment of food deserts in rural areas in Malaysia. Kedai Rakyat 1 Malaysia (KR1M) and the KedaiRuncit Transformation Program (TUKAR) can be re-implemented with the improvement of their implementation structure to improve food access in rural areas. Type of Paper - Empirical." |
| Keywords: | Food Access; Low-Income Households; Food Deserts; Rural Area; Kedah |
| JEL: | D13 D14 D19 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber214&r= |
| By: | Pia, Medrano |
| Abstract: | The poor are the most vulnerable class to risks and shocks and yet are also the least likely to be insured. In this essay, I explore the relationship between insurance and poverty reduction using a nationally representative household panel data from the Philippines. I find that the main pathway through which insurance coverage diminishes vulnerability to poverty is by aiding already non-poor households from falling into poverty in the face of shocks. In contrast, insurance coverage is insignificant in aiding escape from poverty among already poor households. However, a difference-in-difference (DID) analysis that exploit the occurrence of super-typhoon Reming in 2006 in the Bicol region of the Philippines suggest that insurance coverage enabled poor households to escape from poverty in the face of a natural disaster. Hence, while insurance may not be a magic cure to fundamental roots of poverty, it remains a critical tool in diminishing the exposure to poverty of the most vulnerable sectors of Philippine society. |
| Keywords: | Insurance, Poverty, Shock |
| JEL: | I3 I32 R2 |
| Date: | 2022–03–16 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:112399&r= |
| By: | Kanokwan Somrit (Srinakharinwirot University, 114 Sukhumvit 23, 10110, Bangkok, Thailand Author-2-Name: Dr. Suppanunta Romprasert Author-2-Workplace-Name: Srinakharinwirot University, 114 Sukhumvit 23, 10110, Bangkok, Thailand Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - Human capital is part of driving business. Knowledge and skill are needed in an organization to achieve goals. The research aims to study human capital theory combined with two-factor theories on job satisfaction. Because in 2020, there are many employees had resigned from the company. Methodology/Technique - The simplified methodology is to analyses human capital theory as in quantitative for corporate training structure; budget, manpower, and training program. Moreover, two-factor theories are qualitatively applied for corporate structure; organization policies, salary structure, and achievement. This survey research uses questionnaires with a sample of 109 cases calculated from Taro Yamane's formula. Findings - Data analyses are multicollinearity, heteroscedasticity, and autocorrelation. Findings express that the support in higher education and soft skills training is affecting job satisfaction. Furthermore, in terms of two factors show that all key elements are acted as the ""Career Life Factors Chain"". Business strategy implication expresses as knowledge management via business training rewards. It will be set under terms and conditions to support higher education to employees who work for five years. Besides, upskill and reskill training will provide to an employee who works for three years. Novelty - Meanwhile, two-factor theories business strategy implication as job evaluation and promotion. Criteria for considering are related to the position, age, year of service, and salary. Therefore, top managers can apply its backward analysis with the restructuring of human capital management. Type of Paper - Empirical" |
| Keywords: | Human Capital, Job Satisfaction, Upskill – Reskill Management |
| JEL: | M10 M19 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jmmr291&r= |
| By: | Arief, A. Anggie Zabrina |
| Abstract: | Sharia cooperative is one of the non-governmental groups that aims as a people's economic institution to develop productive and investment businesses and improve living standards based on sharia principles. In the rapid development of Islamic cooperatives, Islamic cooperatives still have many obstacles in their development, both from internal and external sides. Meanwhile, MSME is a business or business whose actors are individuals, groups, or business entities. The classification in MSMEs is divided depending on the income or assets owned each year. Empowerment of micro, small and medium enterprises (MSMEs) and sharia cooperatives is a strategic step in improving and strengthening the basic economic life of the majority of the Indonesian people, particularly through providing employment opportunities and reducing inequality and poverty levels through sharia principles. |
| Date: | 2022–03–12 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:n6k4s&r= |
| By: | Aan Widodo (University of Bhayangkara Jakarta Raya, Jalan Harsono RM, 12140, South Jakarta, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This study aims to explain is carried out to explain the external communication carried out at the Jakarta District Court and explain the community's perspective on the performance of the District Court. The concepts used are external communication and organizational performance. Methodology/Technique - This research uses a qualitative method with a Case Study approach. The researcher conducted interviews with 3 court officials, 2 court staff and observed the service process and court inquiries carried out. Researchers also conducted interviews with visitors and communication experts. Finding - The results of this study indicate that organizational communication in the District Court in Jakarta is still ineffective so it provides an overview of the organizational performance and aspects that need to be improved. Novelty - Improving services through external communication can improve court organizational performance. Type of Paper - Empirical" |
| Keywords: | External Communication; Organizational Performance; Court of Justice; Communications |
| JEL: | D83 L1 L16 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr610&r= |
| By: | Supriyanto (Department of Administrative Sciences, Padjadjaran University, Bandung, Indonesia Author-2-Name: Mohammad Benny Alexandri Author-2-Workplace-Name: Department of Administrative Sciences, Padjadjaran University, Bandung, Indonesia Author-3-Name: Nurillah Jamil Achmawati Novel Author-3-Workplace-Name: Department of Administrative Sciences, Padjadjaran University, Bandung, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This study investigates the effect of investment risk, macroeconomics on stock prices in IPO companies during the Covid-19 pandemic. Methodology/Technique - Financial statements are used to collect sample secondary data. A total of 74 samples from data collection were then used to test hypotheses using SmartPLS software. Findings - The results showed that the Current Assets to Total Assets Ratio (CATAR) and PBV (Price to Book Value) are still new topics that provide great benefits for investing in IPO companies. Novelty - This study adds to the body of knowledge on investment risk and macroeconomics by elucidating the effect of investment on stock prices. Additionally, it provides an overview of the sources of information that can be used to inform investment decisions and to anticipate misinformation received, allowing investors to earn more money with less risk. Type of Paper - Empirical." |
| Keywords: | Investment Risk; Macroeconomics; Stock Prices; Covid-19 |
| JEL: | G31 E02 E31 E60 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr209&r= |
| By: | Frick, Susanne; Rodríguez-Pose, Andrés |
| Abstract: | In this study we investigate in how far firms in special economic zones (SEZs) have the potential to generate indirect benefits and knowledge spill-overs in the local economy through the creation of backward linkages with local suppliers. For this purpose, we map the linkages between SEZ firms and suppliers in the host economy in seven SEZs around the world, namely in Colombia, Ethiopia, Malaysia, Nigeria, Rwanda, South Africa and Vietnam, based on 103 interviews with SEZ firm managers. We furthermore analyse the challenges in the formation of these linkages. Overall, our findings suggest that, contrary to the objective of many of the zones, backward linkages between firms within SEZs as well as with firms outside the SEZs remain rather limited for the SEZs analysed. Firms primarily purchase services and minor inputs, such as packaging materials, from within or outside the SEZ. The sourcing of key inputs, however, is a major challenge due to a lack of local availability, high local prices and quality concerns. The majority of SEZ firms imports large parts of their inputs from abroad. This is true across a variety of sectors analysed, including garment, high-tech industries and services. |
| Keywords: | Special economic zones; backward linkages; spill-overs; emerging countries |
| JEL: | R14 J01 N0 |
| Date: | 2021–03–10 |
| URL: | http://d.repec.org/n?u=RePEc:ehl:lserod:108212&r= |
| By: | Audrey Michelle Wenny Yolanda (Department of Accounting, Universitas Hasanuddin, 90245, Makassar, Indonesia Author-2-Name: Grace T. Pontoh Author-2-Workplace-Name: Department of Accounting, Universitas Hasanuddin, 90245, Makassar, Indonesia Author-3-Name: Kartini Author-3-Workplace-Name: Department of Accounting, Universitas Hasanuddin, 90245, Makassar, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper - Empirical" |
| Keywords: | Audit, Education; Experience; Fee; Quality |
| JEL: | M40 M49 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jfbr192&r= |
| By: | A. Abdulhakeem, Kilishi (Department of Economics) |
| Abstract: | This paper evaluates economic performance of Nigeria over the past half a century and this was juxtaposed with other countries like South Korea, Singapore, Malaysia and Botswana. Trends analysis using graphs was employed. The analysis reveals that Nigeria’s economic performance relative to the aforementioned countries was disappointing over the past half century. Comparing the statistics of input factors, it was clear that the income divergence between Nigeria and Korea and Singapore cannot be explained by geographical factors non colonial history rather it is due to differences in investments and quality of institutions. It is therefore concluded that for Nigeria to rewrites her economic history in the second half of the century, conscious and solemn actions must be taken to increase investment in physical and human capitals and improve the quality of institutions such as rule of law, control of corruption, regulatory qualities and political institutions. |
| Keywords: | economic performance; GDP per capita; institutional quality; Nigeria |
| Date: | 2022–03–25 |
| URL: | http://d.repec.org/n?u=RePEc:ris:decilo:0027&r= |
| By: | Serrona, Kevin Roy B. (Asian Development Bank Institute); Yu, Jeongsoo (Asian Development Bank Institute); Camarin, Mary Jean A. (Asian Development Bank Institute) |
| Abstract: | The Philippines is an example of a country at the center of this predicament due to its strategic geographic location as a regional trade route. Urbanization, rapid economic development, and the population increase are some of the key factors contributing to increased consumption and waste generation. Tourism is one of the main economic drivers, with several pristine islands serving as leisure destinations for local and international visitors. In fact, 8 million tourists visited the country in 2019, which contributed 12% to the country’s GDP and provided 5.4 million jobs. However, tourism is under threat from locally generated waste materials and those reaching the shores from international waters. One of the most popular tourism destinations is the Siargao Islands, which earned the top spot in the Best Holiday Destination in 2020 of Conde Nast, a prestigious international travel magazine. The island is well known for its annual international surfing and game fishing competitions. It is pursuing sustainable tourism because of the increasing number of tourists along with the alarming increase in waste generation. The island faces the Pacific Ocean and receives marine debris that yearly monsoon winds bring. We explore marine litter mitigation and prevention in tourism destinations like Siargao through circular economy interventions. Innovative legislation and policies, capacity building, deposit refund systems, technological innovations, and community-based approaches to minimize, capture, and process marine litter are some of the key areas that it will tackle in the hope of contributing to the global practices on sustainable tourism in island economies. |
| Keywords: | Sustainable tourism; circular economy; marine litter; participatory governance; international cooperation |
| JEL: | Z30 |
| Date: | 2022–01 |
| URL: | http://d.repec.org/n?u=RePEc:ris:adbiwp:1302&r= |
| By: | Ibrahim Mohamed Ibrahim Eldeeb (Universiti sains Islam Malaysia (USIM), 71800, Bandar BaruNilai, Malaysia Author-2-Name: Prof. Madya. Dr.Asmaddy Bin Haris Author-2-Workplace-Name: Universiti sains Islam Malaysia (USIM), 71800, Bandar BaruNilai, Malaysia Author-3-Name: Prof. Dato. Dr.Muhamad BinMuda Author-3-Workplace-Name: Universiti sains Islam Malaysia (USIM), 71800, Bandar BaruNilai, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This study aims to illustrate the conceptual framework of economic cooperation and integration between OIC countries. It also highlighted on Economic cooperation and integration theory. Methodology - This paper follows descriptive analysis approach to describe the conceptual framework of cooperation and integration between OIC countries. This paper describes the conceptual framework of economic cooperation and integration between OIC. Itexplores the channels through which trade can contribute to cooperation and integration. This study highlighted the cooperation between OIC in the light of economic integration theory. Findings - The results of this study discover the dynamic relationship between trade balance and macroeconomic elements. Novelty - This study also explains the empirical evidence on effects of trade on cooperation and integration. The study recommended to compare the results with European Union to understand the effects of trade on cooperation and integration between OIC countries. Type of Paper - Literature." |
| Keywords: | Economic Cooperation, Economic integration theory, Trade Balance and Macroeconomic Elements |
| JEL: | F15 F16 F19 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber212&r= |
| By: | Ho Sew Tiep (Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-2-Name: Goh Mei Ling Author-2-Workplace-Name: Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-3-Name: Radziah Shaikh Abdullah Author-3-Workplace-Name: Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-4-Name: Teo Kim Mui Author-4-Workplace-Name: Multimedia University, Jalan Ayer Keroh Lama, 75450, Melaka, Malaysia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - The research aims to investigate Malaysian tertiary students' intention towards waste mobile phone recycling in the context of an integrated model. Methodology - Awareness of consequences, attitude, subjective norm, perceived convenience, and perceived knowledge were hypothesised to investigate mobile phone recycling intention among university students. For this study, 294 university students were recruited using convenience sampling. Data were gathered using a series of self-administered questionnaires. All instruments for the variables were adopted from past studies. Partial least square structural equation modeling (PLS-SEM) was conducted to evaluate the measurements' validity and examine the relationship among variables. Findings - Convergent validity and discriminant validity evaluated using the measurement model were satisfactory. The R-squared value obtained was 0.363, which suggests that the model explained 36.3% of students' intention towards mobile phone recycling. The results suggest that attitude is the important determinant of e-waste recycling intention. Perceived convenience, subjective norm, and awareness of consequences also emerge as significant variables affecting waste mobile phones recycling intention. Interestingly, perceived knowledge is not a significant factor in this analysis. Novelty - This study provides an insight into the complex relationships that affect the waste mobile phones recycling intentions of users as well as well-founded suggestions for the policymakers in the future. Type of Paper - Empirical" |
| Keywords: | Determinants; Mobile Phones; Electronic Waste; Recycling; Intention; University Students |
| JEL: | A1 Q53 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber216&r= |
| By: | Ramadani, Ainun |
| Abstract: | Pada dasarnya manajemen sudah ada sejak manusia itu ada, manajemen sebetulnya sama usianya dengan kehidupan manusia, mengapa demikian, karena pada dasarnya manusia dalam kehidupan sehari-harinya tidak bisa terlepas dari prinsip?prinsip manajemen, baik langsung maupun tidak langsung, baik disadarai ataupun tidak disadari. Dalam pandangan Islam, segala sesuatu harus dilakukan secara rapi, benar, tertib, dan teratur. Proses-prosesnya harus diikuti dengan baik. Sesuatu tidak boleh dilakukan secara asal-asalan Mulai dari urusan terkecil seperti mengatur urusan Rumah Tangga sampai dengan urusan terbesar seperti mengatur urusan sebuah negara semua itu diperlukan pengaturan yang baik, tepat dan terarah dalam bingkai sebuah manajemen agar tujuan yang hendak dicapai bisa diraih dan bisa selesai secara efisien dan efektif. Pada dasarnya ajaran islam yang tertuang dalam Al-Qur‟an dan As Sunnah mengajarkan tentang kehidupan yang serba terarah dan teratur merupakan contoh konkrit adanya manajemen yang mengarah kepada keteraturan. Puasa, haji dan amaliyah lainnya merupakan pelaksanaan manajemen yang monomintal. Teori dan konsep manajemen yang digunakan saat ini sebenarnya bukan hal yang baru dalam perspektif islam. Manajemen itu telah ada paling tidak ketika Allah menciptakan alam semesta beserta isinya. Unsur-unsur manajemen dalam pembuatan alam serta makhluk?makhluknya lainnya tidak terlepas dengan manajemen langit. Ketika Nabi Adam sebagai khalifah memimpin alam raya ini telah melaksanakan unsur-unsur manajemen tersebut. Al Quran dan hadits diyakini mengandung prinsip dasar menyangkut segala 2 aspek kehidupan manusia. Penafsiran atas Al Quran dan Hadits perlu senantiasa dilakukan. Hal ini penting dilakukan, sebab pada satu sisi wahyu dan kenabian telah berakhir sedangkan pada sisi yang lain kondisi zaman selalu berubah seiring dengan perkembangan pemikiran manusia dan tetap mutlak diperlukannya petunjuk yang benar bagi manusia. Manusia dikenal sebagai makhluk sosial, sehingga eksistensinya dipengaruhi oleh interaksi dengan manusia lain. Di dalam berinteraksi antar individu hingga yang lebih luas mustahil tanpa adanya kiat-kiat atau manajemen. Sudah menjadi kepastian, bahwa Al Quran dan Hadits menjadi referensi dan pandangan hidup dalam aspek kehidupan umat Islam seperti manajemen. Bagaimana Al Quran dan Hadits memandang konsep manajemen? Berdasarkan uraian diatas, maka penulis tertarik untuk membahas mengenai koperasi di Indonesia dengan judul “Prinsip-prinsip Manajemen Dalam Qur’an” |
| Date: | 2022–03–30 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:ghmny&r= |
| By: | Kurniawati (Universitas Trisakti, Jakarta and Indonesia Author-2-Name: Lambas Marasi Tua LG Author-2-Workplace-Name: Universitas Trisakti, Jakarta and Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - The research was conducted to identify the positive influence of transformational leadership and organizational commitment towards organization change and the influence of change on learning and its' implication on organizational performance. Methodology/Technique - The research design method is a hypothesis-testing approach. Units of research analysis are employees of BUKU 3 and BUKU 4 Banks in Jakarta who have a supervisory function. The study data is cross-sectional obtained in a specified time period. Data was obtained through distributing online questionnaires containing statements to be responded with a minimum of 365 respondents required. Structural Equation Model was used to test the model of the research and AMOS software is used for data processing. Finding - The major finding of the research is that transformational leadership is not directly related to positive performance of the organization but more on how transformational leaders are able to manage organizational change that in the end will have a positive impact on organization performance. Novelty - Organizational change also perceived has no positive impact on learning and learning also has no direct and mediating impact on positive organizational performance. Type of Paper - Empirical" |
| Keywords: | Change; Leadership; Organizational Commitment; Organizational Change; Organizational Learning; Organizational Performance |
| JEL: | D2 D23 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr604&r= |
| By: | Syaiful Hifni (Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-2-Name: Akhmad Sayudi Author-2-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-3-Name: Rano Wijaya Author-3-Workplace-Name: Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-4-Name: Moh Yamin Author-4-Workplace-Name: Faculty of Teacher Training and Education, University of Lambung Mangkurat, Banjarmasin, Indonesia Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique - We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning -teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well aswith the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper - Empirical." |
| Keywords: | Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest |
| JEL: | M40 M49 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr205&r= |
| By: | Janssen, Aljoscha (Singapore Management University); Granlund, David (Umea University) |
| Abstract: | We analyze changes in the willingness to substitute from prescribed pharmaceuticals to more affordable generic equivalents in response to the first experience with a substitution. Using Swedish individual-level data of prescribed and dispensed pharmaceuticals, we employ a dynamic event study and an instrumental variable approach to show that an initial substitution reduces the probability of opposing subsequent substitutions by 39 percentage points. The impact of a first substitution is especially large among elderly patients. We recommend that policy-makers target patients with a history of opposed substitution and offer additional discounts to promote substitution as long-term savings outweigh one-time costs. |
| Keywords: | Generic Substitution; Pharmaceuticals; Health Care Costs |
| JEL: | D12 I11 I12 |
| Date: | 2022–04–11 |
| URL: | http://d.repec.org/n?u=RePEc:hhs:iuiwop:1428&r= |
| By: | J. Q. Cheong (Universiti Malaysia Sabah, Malaysia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This paper offers a review of the latest studies with regards to the impact of COVID-19 on small businesses in different countries around the world. Methodology - This paper reviewed a compilation of COVID-19 studies focusing on SMEs that was conducted between 2020 and 2022. The review enables us to understand the globally common or underlying challenges to SMEs due to COVID-19, along with an assessment of government's initiatives that were implemented to alleviate the impact. The review revealed that the pandemic caused a major disruption for small businesses which also acts as a catalyst towards digitization and innovation towards competitiveness which is facilitated by government initiatives. The review process comprises systematic and vast-ranging search for articles related to the subjects to look for evidence, and secondly, for limit the risk of biasness. Findings - This survey of experiences elsewhere might provide insights to policymakers in countries that are struggling to cope with the problem on the initiatives to consider and the additional initiatives that might be necessary to make them effective in their individual country contexts. Novelty - Given limitations of space, we survey only a limited sample of countries from Asia and Europe, along with the US and Canada. Hopefully, their experiences will provide a broad enough spectrum of initiatives for policymakers elsewhere to consider and evaluate. Type of Paper - Review" |
| Keywords: | Small Business, COVID-19, Impact, Literature Review, Government Policy |
| JEL: | M21 O38 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber218&r= |
| By: | Aiman Izuddin Mohd Affandy (Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-2-Name: Syh Noorul Madihah Syed Husin Author-2-Workplace-Name: Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-3-Name: Normadiah Daud Author-3-Workplace-Name: Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-4-Name: Tengku Fatimah Muliana Tengku Muda Author-4-Workplace-Name: Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-5-Name: Zurita Mohd Yusoff Author-5-Workplace-Name: Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-6-Name: Siti Khatijah Ismail Author-6-Workplace-Name: Universiti Sultan Zainal Abidin, Gong Badak Campus, 21060, Terengganu, Malaysia Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - This paper seeks to unravel the element of wedding expenditure in Islam and to present the concept of wedding expenditure management that is encouraged by Islamic law. Methodology/Technique - This qualitative study employs document analysis methods through data collection from scholarly writings in the field of family management. Data will be analysed based on content analysis methods and presented in an organised manner through thematic methods. Finding - This study found two important features outlined by Islam in managing the early preparations of weddings; and three concepts of spending for the purpose of wedding preparation. Previous research has concentrated on the reality of Malay society's marriage spending behaviour. Previous research has demonstrated the necessity for a guideline to lessen the financial load that today's youths endure. Novelty - This study presents the Malay Muslim community with a better and effective management of wedding expenditure as encouraged by Islam. The notion of wedding expenditure management promulgated by Islam is a structured expenditure approach that may be applied by all communities, particularly the Malays, who have a variety of traditions and cultures that involve a variety of expenditure requirements. Type of Paper - Review" |
| Keywords: | Wedding Expenditure; Wedding Expenses; Wedding Management |
| JEL: | D69 H53 J12 |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr609&r= |
| By: | Mohammad Noorizzuddin Nooh (Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, 71800 Nilai, Negeri Sembilan, Malaysia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - This study presents a bibliometric analysis on the publications of VUCA research from Scopus database for an unspecified period. However, it has been determined that VUCA only emerges in Scopus publications starting from 2012. Methodology/Technique - A Bibliometric analysis using R-Studio software was performed using the Scopus database as atMarch 2021.Based on keywords used, which is related to VUCA in the article title, the study retrieved 108 documents and after one document was excludeddue to relevancy issues, only 107 documents were further analyse usingvarious tools. Findings - Emerging concerns such as leadership and management in COVID-19 and post-COVID-19 could be interesting study topics to pursue in the coming years. Overall, due to the scarcity of publications on this topic, the prospects to publish in this area are plentiful.This topic's publication has only emerged since 2012. Novelty - The publication trend has been on the rise since 2019 and is projected to continue if the COVID-19 pandemic is considered one of the most pressing challenges in the VUCA field of study. This provided future researchers with many opportunities to publish in SCOPUS on a recent VUCA topic. Issues of leadership and management in the new COVID-19 Pandemic standards could be a fascinating subject to explore in terms of publication possibilities. Type of Paper - Empirical" |
| Keywords: | VUCA; Volatility; Uncertainty; Complexity; Ambiguity; Bibliometric; R; Management |
| JEL: | M10 M14 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jmmr284&r= |
| By: | Mohamed K Haq (M.Com., PGDPM, M.Sc. (LSE, UK) Ph.D. Scholar in Management at Limkokwing University of Creative Technology, Malaysia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - Sustainable Community Economic Development (SCED) has gradually changed overtime from production philosophy to the welfare ideology of assuring a better future for a resilient community in business and economics. SCED contributesto poverty alleviation, employment generation, sustainable community design, disaster control and resilience, biodiversity protection, and much more.The objective of this study is to conduct a literature review of this concept fromthe global and Bangladeshi perspective. Methodology - Peer reviewed publications in English language were considered indexed on the Scopus and Web of Science database. The study designed 2timelines of SCED concept evolution based on the information derived from the existing peer-reviewed publications. Findings - Both timelines (global and Bangladeshi) were found interrelated on some points, especially the third phase of the global SCED connected with the first phase of Bangladesh's SCED timeline, immediately after the Liberation War. Novelty - The study concludes that SCED is an ever-changing area of research and future research would reveal more sustainable features that would increase the sustainability and resilience of the business community. Type of Paper - Review" |
| Keywords: | Economic Development; Community Economic Development; Sustainable Community Economic Development (SCED); Bangladesh; NGOs; MFIs. |
| JEL: | F63 O1 O50 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber210&r= |
| By: | Tran Minh Tung ("Business Department, FPT University Danang, FPT City, Hoa Hai Ward, Ngu Hanh Son District, 50509, Danang, Vietnam " Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | "Objective - Teaching quality is more and more profoundly decisive for the achievement of higher educational institutions. On this background, Games-Based Learning (GBL) and Experiential-Based Learning (EBL) are the key teaching methodologies which are often used to enhance the teaching-learning quality by assisting both teachers and students gain their objectives. Teaching in the Age of Covid-19 is also another challenge for most of the Educators. Given the importance of the topic in university, the aim of this research is to present an organized review of the literature on the use of GBL as a tool to boost the distinction and the excellence of the teaching process in general, and, in particular, the teaching of hospitality management. Methodology/Technique - The work searched mainly the most appropriate literature on the application of gamification to educational contexts. The empirical analysis of a game-based project assigned to 27 players, who are Hospitality Students at FPT University Danang, has shown very significant results. Finding - One of the primary outcomes of this research is to describe theoretical approaches mainly to GBL, then EBL and provide a conceptual model that gathers the contribution of various studies and make way for in future deeper research. Another important finding is the gradual integration of various types of experiential learning activities into a hospitality and tourism management syllabus. Novelty - The significance of the research results shows that he best of both academic and reality world should be closely connected in purpose so as to make the teaching-learning more engaging, more fun and more efficient. Type of Paper - Empirical" |
| Keywords: | Games-Based Learning; Simulation and Experiential Learning, PBLs, Learning in Covid-19 Age, Hospitality Education |
| JEL: | I23 A22 Z32 |
| Date: | 2021–12–31 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:gjbssr606&r= |
| By: | payona, Bandong |
| Abstract: | Sistem ekonomi syariah adalah system ekonomi yang dikembangkan berdasarkan syariat islam sehingga banyak pula pihak yang menyebutkan ekonimi islam. Koperasi sebagai lembaga ekonomi rakyat yang telah lama dikenal diindonesia yang dikenal sebagai bapak koperasi, mengatakan bahwa koperasi adalah Badan Usaha Bersama yang bergerak dalam bidang perekonomian. |
| Date: | 2022–03–21 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:mkf57&r= |
| By: | Nurhasanah, Dian Tiara; Mohammad, Wily; Maulidiyah, Nabilla Ryca (PT Chishiki NoHikari Indonesia) |
| Abstract: | The purpose of this research is to look at strategic management at the bookingjasa.com startup, to look at the problems that students face as administrators as they set up the company, and to offer solutions based on those problems. This research relies on primary data gathered through observation, interviews, and documentation. Field research with a qualitative descriptive approach is the type of research. Data reduction, data display, and determining conclusions are the techniques used to analyze the data. Data analysis methods based on strategic management techniques, including Strategic Posture, Business Model Canvas, Financial Report Analysis, PESTEL (Political, Economic, Social, Technological, Legal and Environmental factors), PORTER 5 Forces, VRIO (Valuable, Rare, Inimitable, Organized), SWOT and TOWS (Strength, Weakness, Opportunity, Threat), IFAS (Internal Factor Analysis Strategy), EFAS (External Factor Analysis Strategy), and SFAS (Strategic Factor Analysis Summary). The findings of the research reveal that there are two types of problems with high SFAS scores: “work ethic” issues and “product” issues. Lack of motivation in entrepreneurship, a lack of desire and interest in entrepreneurship, a lack of loyalty from team members, and a lack of harmony between team members are all factors that contribute to “work ethic” issues. Meanwhile, overlong platform development, unprofessional outsourcing staff, a lack of core team members who understand IT technicalities, and a long wait for the platform to be perfected for users are all contributing to “product” issues. This research contribution is useful for students who want to start new businesses in the IT field, as it adds to the study of literature for future research. |
| Date: | 2022–03–31 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:2vt3a&r= |