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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Alexandre de Sousa Guterres
Universidade da Paz, Timor Leste
Economics, Econometrics & Finance

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ANALYSIS OF THE IMPACT OF TRAINING AND DEVELOPMENT, JOB SATISFACTION, AND ORGANISATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE Kosasih Kosasih; Nia Widyawati Nur; Ary Kafin Kosasih; Alexandre de Sousa Guterres
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

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This study aims to describe training and development, job satisfaction, and organisational commitment to employee performance. Employee performance is a crucial factor that determines the success of an organisation. Therefore, understanding the factors that influence it is important in human resource management. The method used in this research is a literature review, by collecting and reviewing various relevant literature, scientific journals, and previous research results. The results of the study show that employee training and development contribute significantly to improving work ability and effectiveness. Meanwhile, job satisfaction affects employee motivation, loyalty and morale. On the other hand, organisational commitment strengthens employees' psychological attachment to the place where they work, thus encouraging optimal performance. In conclusion, the three variables are interrelated and together make an important contribution to improving employee performance. Organisations need to establish an integrated human resource strategy to maximise the potential of employees as the company's main asset.
THE INFLUENCE OF BRAND IMAGE ON CUSTOMER LOYALTY IN THE FASHION INDUSTRY Sukma Aditya; Kosasih Kosasih; Salman Ahmad Yani; Alexandre de Sousa Guterres
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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This study aims to analyse the influence of brand image on customer loyalty in the fashion industry through a literature review method. The highly competitive fashion industry requires every business actor to build a strong brand image in order to maintain and increase customer loyalty. This study collects and analyses various scientific literature, such as journals, books, and previous research results relevant to the topic. The results of the study indicate that brand image has a significant influence on customer loyalty. A positive brand image can increase customer trust, satisfaction, and emotional attachment, thereby encouraging them to remain loyal and make repeat purchases even when faced with many other brand options. In addition to brand image, other factors such as product quality, price, and marketing strategies also influence customer loyalty; however, brand image remains the primary factor strengthening customers' attachment to fashion brands. Therefore, fashion companies should prioritise strengthening brand image through consistent communication strategies, product innovation, and excellent service to create sustainable customer loyalty.
ANALYSING THE USE OF GROWTH RATIOS AND CONCEPTS AS TOOLS TO DETERMINE THE FOCUS OF TAX AUDITS Fitriana Fitriana; Alexandre de Sousa Guterres; M. Syahrudin; Vip Paramarta; Kosasih
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to explore the use of financial ratios and growth concepts as tools in determining the focus of tax audits. The research method used in this study is the literature method. The results of this study offer valuable insights for tax authorities in developing a more targeted and efficient audit strategy. This study also provides an analytical framework for tax authorities in developing a more data-driven audit approach, which can ultimately improve the fairness and integrity of the tax system. As such, this study makes a significant contribution to the tax auditing literature and audit practice, and supports efforts in improving tax compliance through innovation and utilisation of analytical tools.
TAXATION, ACCOUNTING AND BUSINESS ASPECTS OF CORPORATE RESTRUCTURING IN THE FORM OF QUASI REORGANISATION Fitriana Fitriana; Alexandre de Sousa Guterres; Eko Nugroho Aditiya Utama Putra; Vip Paramarta; Kosasih
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 12 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Quasi reorganisation is a corporate restructuring process that involves comprehensive adjustments in taxation, accounting and business strategy aspects to address financial issues and improve operational performance. The process requires strategic financial management and adjustment of accounting practices to reflect a more accurate economic position post-restructuring. In the context of taxation, quasi reorganisation makes use of tax provisions to optimise tax burden and strengthen cash flow, while in accounting, the process involves the reassessment of assets and liabilities and the presentation of transparent financial statements. From a business perspective, restructuring demands revision of strategies and operational models to improve competitiveness and market position. The main objectives of quasi reorganisation are to strengthen the financial and operational structure of the company, ensure long-term sustainability, and increase value for stakeholders. This study analyses how the effective integration of taxation, accounting, and business strategy in quasi reorganisation can be the key to successful corporate restructuring.
Co-Authors Ary Kafin Kosasih Eko Nugroho Aditiya Utama Putra Fitriana Fitriana Kosasih Kosasih Kosasih Muhammad Syahrudin Nia Widyawati Nur Salman Ahmad Yani Sukma Aditya Vip Paramarta