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All Journal Jurnal Manajemen Teori dan Terapan MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal STIE Semarang (Edisi Elektronik) Ekonomi dan Bisnis Business and Finance Journal Jurnal MEBIS (Manajemen dan Bisnis) JMK Jurnal Manajemen dan Kewirausahaan Airlangga Journal of Innovation Management International Journal of Education, Social Studies, And Management (IJESSM) Indonesian Business Review BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia Khulasah : Islamic Studies Journal Riset Akuntansi dan Keuangan Indonesia Sama Jiva Jnanam (International Journal of Social Studies) ABM: International Journal of Administration, Business and Management
Sanju Kumar Singh
Faculty Of Economics And Business, Universitas Airlangga
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EFFECTIVENESS OF VAT ON NEPALESE ECONOMY PROXIED TO GDP WITHOUT AGRICULTURE Sah, Binod; Gyanwali, Achyut; Singh, Sanju Kumar
Jurnal Bisnis dan Keuangan Vol 10 No 1 (2025): Business and Finance Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v10i1.7157

Abstract

This paper pursues to examine the contribution of Value added tax (VAT) on Nepalese economy (GDP) in aggregate level without agriculture. It, therefore, analyzes the influence of VAT on GDP in aggregate level without agriculture.  This study adopts descriptive and explanatory research design and attempts to conclude the liaison between VAT and the GDP without agriculture, exchange rate, market capitalization money supply and government spending at real price being the overriding variables included in the model. In order for the specification of a model of cointegrated regression model with a time series data of the variables are employed for the study period of 25 years, from 1999/2000 to 2023/24. The values of all the variables are converted into real price (constant price) by GDP deflator. The GDP deflator and CPI year 2013/14 have been assumed equivalent to the base year 2013/14 according to Nepalese fiscal year. Meanwhile it is observed that residuals are not normally distributed, autocorrelation and multicollinearity problem in the model, it is necessary to improve the non-normal distribution, autocorrelation and multicollinearity problem in the model. Therefore, the data are transposed into first difference and run the model with error correction model. The   shows that the explanatory power situs slot gacor terpercaya gacor of the model is 0.528 indicating that 52.89 % of the variation of GDP is explained to the extent of 52.8  by percent variation of the independent variable in the model. The diagnostic test suggests that the residuals do not violet classical assumptions. The lagged residuals from II equation of Table 2 are statistically significant indicating the acceptable ground to take variable as cointegrated set. The result allows long-run and short-run dynamics of all the relationship between GDPWA and VAT. The estimated coefficient of VAT in error correction model shows that one percent point rise in VAT has led to 0.438 percent point increase in real GDPWA in short-run, whereas it is found 0.558  percent point in long-run. It means that short-run marginal productivity of VAT is 0.438 percent point, whereas its long-run percent point is 0.558.
Liquidity and Profitability: A Case of Insurance Companies in Nepal Sitanggang, Eva RA; Koirala, Kamal Bahadur; Singh, Sanju Kumar
Jurnal Mebis Vol. 10 No. 1: July 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i1.719

Abstract

This study's primary objective was to examine the impact of liquidity on the profitability of listed financial companies in Nepal. It aimed to understand the current liquidity and profitability status of these institutions. Using an economic methodology, specifically multivariate regression analysis, two regression models were developed to assess the effect of liquidity variables on profitability, measured by return on assets (ROA) and net profit margin (NPM). The research employed non-probability sampling techniques alongside a descriptive and informal comparative research approach. The study used two dependent variables (ROA and NPM) and five independent variables: the capital adequacy ratio (CAR), loan to total assets ratio (LTTAR), cash reserve ratio (CRR), credit to deposit ratio (CDR), and cash and bank balance to total deposit ratio (CBTDR). Ten distinct hypotheses were tested based on the regression analysis. The findings indicated that CDR, CBTDR, LTTAR, and CRR had a significant impact on ROA (p-values < 0.005), while CAR was found to be insignificant for ROA. For NPM, LTTAR demonstrated a substantial negative impact (p-value < 0.05), with other factors showing no significant effect. The overall regression models demonstrated fair explanatory power and statistical fit.
Occupational stress management in managerial employees: an analysis of level and source of work stress Untarini, Nindria; Sayyida, Sayyida; Singh, Sanju Kumar
BISMA (Bisnis dan Manajemen) Vol. 13 No. 1 (2020)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.648 KB) | DOI: 10.26740/bisma.v13n1.p47-68

Abstract

The sources and effects of stress have been conceptualized from several theoretical and empirical perspectives. This study explores the sources and impacts of job stress in managerial levels in two different countries, namely developing and developed countries. Furthermore, how to deal with and manage job stress for managers are also described. This study reviews the level and source of work stress that researched in academic journals, books, proceedings, reports, and website. After reviewing the literature extensively, it is concluded that managers in each of the two groups of countries experience workplace stress with different work stress sources. Meanwhile, the impact of job stress at the managerial level in the two groups of countries is almost identical. Job stress affects job satisfaction, mental and physical health, high intention to quit the job, and high absenteeism rates. The strategy to ensure employee health and well-being is to provide a stress-free work environment by creating supportive organizational systems, stress auditing, counselling, education and training, and work balance initiatives. It is hoped that the results of this study can be made a role model in managing stress in the work environment, especially at the managerial level, based on the source and impact of work stress so that it can be used as a basis for designing strategies and policies to deal with stress in the workplace. Finally, this study provides guidelines for further research on this topic.
Marketing Management and Corporate Comprehensive Profitability with Leverage Moderation : South East Asia Evidence Marjukah, Anis; Sri Nugroho, Arif Julianto; Haris, Abdul; Kusuma, Marhaendra; Singh, Sanju Kumar
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 3 (2025): September
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i3.7856

Abstract

This study aims to demonstrate the influence of marketing management on corporate comprehensive profitability and the moderating role of leverage in the relationship. Data were collected from 5,272 firm-years from 1,318 sample companies in Southeast Asia for the period 2021-2024. Moderated regression analysis was used to analyze the data. The results demonstrate that a more optimal marketing management role leads to greater corporate comprehensive profitability, and pressure from creditors, as indicated by a higher leverage ratio, strengthens the influence of marketing management on corporate comprehensive profitability. The novelty of this study lies in the use of various proxies to measure marketing management variables and the novelty of the model for testing the moderating role of leverage in marketing management's influence on corporate comprehensive profitability.
Pressure from Parent Entity Owners and Non-Controlling Interests Stimulates Management to Income Smoothing: Evidence from Asia Kusuma, Marhaendra Kusuma; Fazlinda Binti Ab Halim; Fahad Hari Putra Maulana; Sanju Kumar Singh; Mariano Nunes
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.16363

Abstract

This study examines effect of pressure from parent entity owners (PEO) and non-controlling interest (NCI) on income smoothing and the moderating role of independent commissioners. Observational data from 2,740 firm-years of publicly traded companies in 12 Asian countries during 2021–2025 are used. The results support agency theory and fraud triangle theory, indicating that pressure from PEOs and NCIs significantly drives income smoothing practices, while the effectiveness of independent commissioners can mitigate the influence of both pressures. This study offers an original contribution by disaggregating shareholder pressure by ownership type (PEOs and NCIs) and the moderating role of independent oversight.
Awareness Of Tax In Nepal Sanju Kumar Singh; Jitendra Prasad Upadhyay; Paras Mani Acharya
ABM: International Journal of Administration, Business and Management Vol 6 No 1 (2024)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v6i1.1148

Abstract

This study analyzed the awareness of tax in Nepal. Additionally, the study seeks to address the Nepalese tax payers awareness specially on VAT and income tax. Out of total population data were collected by 630 participants and analyzed using thematic analysis. All the data were collected using a well-structured questionnaire. For analysis and interpretation SPSS has been used. The findings of the result clearly explain that Nepalese taxpayers do not have sufficient technical knowledge and perceive the VAT and income tax system. Similarly, it was found that the majority of consumers pay tax but are less aware of VAT. Consumers avoid paying tax in Nepal as VAT tends to be high.
The Kernel of the Joint of Two Operators Yogendra Prasad Shah; Sanju Kumar Singh
ABM: International Journal of Administration, Business and Management Vol 6 No 2 (2024)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v6i2.1237

Abstract

This study explores the differences between kernel intersections and individual kernel spaces in Hilbert spaces. These differences are crucial for understanding the relationship between linear operators and their compositions. The main findings establish necessary conditions for the inequality dim (Ker (AB)) ≥ dim (Ker(A)) + dim (Ker (B) ∩ B′) to hold, where A and B are bounded linear operators, Ker denotes the kernel, and B′ is the image of B. The proofs rely on Hilbert space properties, closed subspaces, and operator ranges. Although the results are presented in the context of Hilbert spaces, the authors discuss potential extensions to other spaces with similar properties. The paper concludes by emphasizing the broader relevance of these inequalities in various fields of mathematics, including functional analysis, optimization, and potentially other disciplines that deal with continuous quantities.
How Dynamic Capabilities Drive Development Effectiveness: Empirical Evidence From The World Bank Group In Indonesia Afandi, Mochammad Farid; Singh, Sanju Kumar
International Journal of Social Studies Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026)
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v4i1.6401

Abstract

Multilateral development organizations are increasingly expected to deliver effective results in environments characterized by uncertainty, complex stakeholder landscapes, and evolving policy priorities. Yet limited empirical evidence explains how internal organizational capabilities translate into perceived development effectiveness. This study examines whether the World Bank Group’s ability to sense stakeholder needs translates into effectiveness through the sequential activation of seizing and reconfiguring capabilities within the context of Indonesia’s development portfolio. Using stakeholder perception data from the Indonesia Country Opinion Survey and a serial mediation design, the analysis tests a theory-driven model in which sensing capability influences effectiveness through resource mobilization and adaptive partnership adjustment. Results reveal that sensing capability does not directly predict perceived effectiveness once mediating mechanisms are considered. Instead, its influence operates fully through indirect pathways. The dominant mechanism runs through seizing capability, indicating that the ability to deploy sector expertise across domains such as human capital, infrastructure, institutions, and sustainability constitutes the primary channel through which effectiveness is realized. Reconfiguring capability provides an additional but smaller contribution, reflecting the role of responsiveness and flexibility in sustaining alignment with evolving development needs. The full sequential pathway from sensing through seizing and reconfiguring to effectiveness is statistically supported, demonstrating that adaptation functions as an integrated process rather than a set of independent activities. These findings advance understanding of how dynamic organizational processes shape development outcomes and suggest that strengthening technical delivery capacity and institutional adaptability may be more consequential than investments in diagnostic capability alone. The study highlights the importance of examining internal capability mechanisms to better understand how development institutions convert environmental awareness into stakeholder-recognized results.
Information Asymmetry Effect on Stock Liquidity Effect on Dividend Payout in Market Microstructure in Indonesia Sanju Kumar Singh; Nova Christiana; Jitendra Prasad Upadhyay; Ballav Niroula; Eva Rianty Angelina Sitanggang
Airlangga Journal of Innovation Management Vol. 5 No. 3 (2024): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v5i3.55951

Abstract

The impact of market microstructure in shaping corporate governance has been distinguished in several previous research. Market Microstructure becomes prominent factor in emerging markets. This study tested the effect of market microstructure, in the scheme of stock liquidity, on dividend payouts. This study has set focus mainly on the impact of stock liquidity on the corporate payout policy. Later, the researcher examined the interaction given to the stock liquidity factor with information transparency and agency problem properties since the researcher believed that transparency is linked to the and, subsequently, affecting the corporate agents. This research examined observations using quantitative research method, Tobit regression on 256 non-financial firms of the Indonesian capital market during 2010-2018. Stock liquidity significantly impacted dividend policy. The result showed robustness with other stock liquidity measures. This study found that information asymmetry and agency problems had a moderation effect on stock liquidity effect on dividend payout. However, the interaction of stock liquidity and disparity of control rights and cash flow rights did not give a moderation effect on the dividend payout policy. The result supports the notion that dividend payout is an outcome of firm good governance and an inverse of dividend signaling theory.
Co-Authors Abdul Haris Afandi, Mochammad Farid Anis Marjukah Anthony Kurniawan Arif Julianto Sri Nugroho Bahrul Ulum Ballav Niroula Ballav Niroula Christiana, Nova Eva Rianty Angelina Sitanggang Fahad Hari Putra Maulana Fazlinda Binti Ab Halim Febry, Timotius Gyanwali, Achyut Jitendra Prasad Upadhaya Jitendra Prasad Upadhyay Jitendra Prasad Upadhyay Jitendra Prasad Upadhyay Koirala, Kamal Bahadur Komang Ayu Krisnadewi Mani Acharya, Paras Marhaendra Kusuma Mariano Nunes Nindria Untarini Nova Christiana Nova Christiana Panthi, Suresh Paras Mani Acharya Prasad Upadhyay, Jitendra RAHMAT SETIAWAN Sah, Binod Sayyida Sayyida Sha, Binod Sitanggang, Eva RA Teofilus Teofilus Upadhyay, Jitendra Prasad Yogendra Prasad Shah