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GENESIS SEMBIRING DEPARI
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International Journal of Asian Business and Management (IJABM)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29643651     DOI : https://doi.org/10.55927/ijabm.v2i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The International Journal of Asian Business and Management (IJABM) aims to provide an international platform for disseminating the practices of Asian business in a timely and in-depth analysis of globalization and sustained development with a focus mainly on Asian business practices. This international platform is aimed to provide a comprehensive resource for policymakers, government officials, academicians, and business practitioners. IJABM Journal publishes articles in February, April, June, August, October and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2024): April 2024" : 5 Documents clear
The Effect of Company Size, Profitability and Company Age on the Timeless of Financial Reporting Neng Asiah; Muhammad Sapruwan; Lia Ayu Irwanti
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7564

Abstract

This research seeks to evaluate how financial reporting timeliness is influenced by  three key variable—company size, profitability, and company age. Timely financial reporting holds significance in the realm of corporate finance, as it enables stakeholders to make more informed decisions. The study focuses on companies listed on the stock exchange that have released financial reports in recent years, specifically examining properties and real estate firms listed on the Indonesia Stock Exchange between 2019 and 2021. To examine the correlation between the independent variables (company size, profitability, and company age) and the dependent variable (timeliness of financial reporting), the study employs various statistical analyses, including linear regression. The research follows a quantitative descriptive approach, involving descriptive statistical data analysis, classical assumption testing, multiple linear regression tests, hypothesis testing, and coefficient of determination test. The result indicate that all independent variables have a simultaneous effect on the timeliness of financial reporting. Partially the variables of company size company size and profitability have a negative effect, whereas the age of the company has no effect on the timeliness of financial statements. This suggests that fundamental factors associated with a company play a crucial role in determining the accuracy of its financial reports
Effective Tax Rates: Firm Size, Leverage and Return on Assets Sindik Widati; Neng Asiah; Hurian Kamela; Tanti Amalia Hidayat
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7664

Abstract

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate
Work-Life Balance and Job Satisfaction for Hotel Employees in Delhi NCR, India Vikas Sharma
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7671

Abstract

This research delves into the impact of work-life balance practices on the job satisfaction of kitchen professionals working in five-star category hotels situated in Delhi NCR, India. Employing a quantitative approach, data is gathered through surveys involving 300 respondents. Descriptive statistics, correlation analysis, and multiple regressions are harnessed to explore the intricate relationships between work-life balance, job satisfaction, and the overall well-being of employees. The findings underscore the pivotal role of work-life balance in elevating job satisfaction within the dynamic kitchen department of the hotel industry. Furthermore, the study offers practical recommendations for hotel kitchen management to effectively implement work-life balance initiatives
Exploring the Influence of Perceived Usefulness and Perceived Ease of Use on Technology Engagement of Business Administration Instructors Jaysone Christopher Bancoro
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.8714

Abstract

The increasing prevalence of technology in educational settings, driven by advancements in digital tools and changing pedagogical paradigms, has made its integration vital, particularly in business education, to prepare students for success in dynamic environments. The pandemic further accelerated the adoption of flexible learning modalities, emphasizing the necessity for increased adaptability and resilience in traditional learning environments, and underscoring technology's indispensable role in education. The research methodology involves a quantitative descriptive design, utilizing surveys administered to twenty-nine (29) faculty members of the Negros Oriental State University, Main Campus 1. The study used descriptive statistics and structural equation modeling. The findings indicate a strong agreement among respondents regarding the usefulness and ease of utilizing technology in teaching contexts, with mean scores reflecting high levels of agreement across various statements. Notably, instructors perceived technology as highly useful in teaching and generally find technology easy to use. However, the cognitive challenges associated with its integration are acknowledged, particularly concerning the mental effort required. The study reveals widespread adoption of technology for instructional purposes among respondents, with video conferencing, learning management systems, and collaboration platforms being the most commonly used tools. Furthermore, the analysis of the relationship between technology engagement and technology utilization suggests that perceived usefulness and ease of use do not significantly impact engagement with technology in educational settings. The recommendation is to establish technology integration committees, implement clear standards, invest in infrastructure, offer innovation incentives, foster openness to avoid technology hesitancy, integrate technology into curriculum design, facilitate online collaboration, emphasize data privacy, build community partnerships, and prioritize continuous evaluation.
Impact of Sound Decision-Making on Small and Medium Businesses in Pakistan Adnan Ullah; Sajid Dawood Khan
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.9101

Abstract

This research aims to investigate the significance of sound decision-making in the success and sustainability of Small and Medium Businesses (SMBs). The study will concentrate on key constructs such as risk management, financial stability, innovation and adoption, and customer relationship management. The study uses a quantitative approach, surveying a sample of SMB owners and managers in Pakistan's different industries to gather data. In order to find out how respondents feel about decision-making processes and how they affect SMB performance, a structured questionnaire is used. Regression analysis is one of the statistical techniques used to examine the data and evaluate the hypotheses. The results demonstrate how important sound decision-making is to the resilience and success of SMBs in Pakistan. Financial stability stands out as a crucial component that impacts the performance of small and medium-sized businesses (SMBs). This is followed by efficient risk management, innovation and adoption, and customer relationship management. These results highlight how crucial strategic decision-making is for promoting SMB sustainability and growth in a fast-paced business climate. The results provide useful information to managers, owners, and regulators of SMBs who want to improve SMB decision-making procedures. Small and medium-sized businesses (SMBs) can enhance their competitive standing, boost operational effectiveness, and promote long-term growth and profitability by placing a high priority on financial stability, proactive risk management, innovation, and customer-centric methods

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