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International Research Journal of Business Studies (E-Journal)
Published by Prasetiya Mulya Publishing
ISSN : 20896271     EISSN : 23384565     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Research Journal of Business Studies (IRJBS), with registered number ISSN 2089-6271 (Print) and ISSN 2338-4565 (Online), is an open access and peer-reviewed scientific journal published by Prasetiya Mulya Publishing, Universitas Prasetiya Mulya. IRJBS published three times a year (December-March, April-July, and August-November).
Arjuna Subject : -
Articles 443 Documents
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Effect of Corporate and Dividend Income Tax Rates on Bank Capital Adrian Teja
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.167-176

Abstract

The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e. Indonesia, Malaysia, The Philippines, and Thailand, taken in 2020. The effects of Corporate- and Dividend-Income-Tax on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios were analyzed using cross-section regression. We placed Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios as the dependent variable. Corporate- and Dividend-Income-Tax rates were placed as the independent variable. Both Corporate- and Dividend-Income-Tax rates are statistically significant and positively affect the Total-Bank-Capital and Tier-1-Bank-Capital. The findings suggest that high Corporate- and Dividend-Income-Tax rates reduce banks' significant risks. Corporate-Income-Tax rates and negatively affect Tier-2-Bank-Capital. The finding suggests that lower tax rates will induce banks to increase their Tier-2-Bank-Capital ratio. However the effect of Dividend-Income-Tax rates on Tier-2-Bank-Capital is not statistically significant.
Family Ownership Concentration and Debt in Dividends Policies Herlina Yoka Roida; Resty Fauzyah Yahya; Nekhasius Agus Sunarjanto
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.205-217

Abstract

This study aims to examine whether or not family control benefiting the internal and external governance mechanism to mitigate to agency problems affecting dividends in a capital market environment to improve investor protection such as Indonesia. The quantitative analysis model was used to test the hypotheses based on the panel data analysis of 58 family firms listed from 2012 to 2019, and the random effect technique (pooled EGLS). The findings indicate that internal governance mechanism (family ownership and family board representation) are irrelevant to the dividend policy. However, external governance mechanism (debt) negatively affects dividends. This means that debt plays a significant role in influencing dividend policies. In addition, it provides the issue from institutional setting, when legal protection for minority shareholders is improving, the governance role of families become less effective to monitor the firms.   
Financial Literacy on Millenial Entrepeneurs during Pandemic Covid-19 Sita Deliyana Firmialy; Agus Maolana Hidayat
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.111-119

Abstract

As one of the drivers of economic success and societal welfare in Indonesia, financial literacy is a must for young entrepreneurs today. The study attempts to evaluate Millennial entrepreneurs financial literacy and financial well-being conditions while several PPKM (Restrictions on Community Activities) during Pandemic Covid-19 are in effect. Between mid-October 2021 and early January 2022, the survey used 100 young entrepreneurs aged 21-40 in West Java Province, Indonesia as samples. The hypotheses testing results from Exploratory Factor Analysis (EFA) and Structural Equation Model (SEM) methods show a consistent association between the main components of financial literacy with the level of financial well-being, with insurance and personal savings and loans becoming the dominant predictor affected financial knowledge, followed with security that serves as main determinant that affected the level of financial attitude of these millennial entrepreneurs. However,  this study has limitations as the sample and number of experimental parameters are small.
The Predominant Elements for Strategic CSR Implementation in SMEs Sandy Gunawan; Rizal Syarief; Popong Nurhayati; Yudha Heryawan Asnawi; Handito Hadi Joewono
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.191-204

Abstract

Research on strategic Corporate Social Responsibility (CSR) in small and medium-sized enterprises (SMEs) is still not much in number, particularly, in developing countries. Although SMEs play an important role in economic development, this sector has received less attention in research on its competitiveness through social responsibility. According to previous literature, SMEs have unconsciously practiced social responsibility but have not integrated it into their strategy. The same condition has also occurred to SMEs in Badung district, Bali, where they practice social responsibility in running their business as an embodiment of a philosophy based on religious teachings. However, this type of CSR has not yet made a positive contribution to their competitiveness. This study attempts to answer what elements are required to obtain CSR as a strategy. Interpretive Structural Modeling methodology was implemented in the SMEs located in Badung Regency, Bali. The study finds that the integration of strategic CSR into SMEs’ strategy was focused on a new paradigm to improve SMEs’ competitiveness. This new way of thinking can be achieved by intensively socializing the benefits of strategic CSR through education, relevant policy and collaboration between related stakeholders.
Exploring Household Financial Self-Efficacy Amid MCO Hway-Boon Ong
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.121-127

Abstract

The outbreak of the covid-19 pandemic had forced economies to implement movement restrictions that resulted in income shock to households.  This study aims to gauge the impact of income shock due to movement control order (MCO).   This study examined the factors that affect Malaysian household financial self-efficacy due to movement restrictions.  A survey was conducted online from 1 April 2020 to 30 June 2020 to gather responses from households.  Data collected were analyzed using the KMO sampling adequacy test, Bartlett's test, reliability, and factor analysis.  More than 46% of the respondents’ income was significantly decreased or somewhat decreased due to MCO.  Financial tools, lifestyle adaptation, contingency plans, and realization of the impact of MCO had significantly affected household financial efficacy.
Impact of Covid-19 Lockdown on Agricultural Production Akshay Meena; Anita Meena
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.129-141

Abstract

This study aims to assess the impact of the COVID-19 lockdown on the agricultural crop production in India and identify the factors affecting the agricultural crop production in India during the lockdown period. Due to the pandemic, production of Rabi crops such as Jowar and coarse cereals has declined, and the growth rate of Kharif crops such as Bajra and coarse cereals production has also been dropped. Among the horticulture crops, the growth rate of fruit production has been adversely affected by the restrictions imposed during the lockdown. Fertilizer consumption, annual rainfall, pesticide consumption, and storage capacity are identified as major determinants affecting agricultural crop production in the country during the lockdown period.
Non-Financial Reporting Research in Developed and Developing Countries Muzammal Ahmad Khan; Jayakumar Chinnasamy
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.143-165

Abstract

Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, and 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.
Determinants of Financing Decisions of Start Up Firms Priyanka Priyanka; Karam Pal Narwal
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 3 (2022): December 2022 - March 2023
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.3.269-281

Abstract

Having an optimum capital structure is crucial as it leads the company to its better operating performance. This paper examines the key determinants affecting the financing decision of start-up firms with reference to the Delhi NCR region in India by using panel data regression models. The hypotheses are formed based on theories of capital structure and existing literature. The financial information data of a final sample of 29 manufacturing start-up firms are taken into consideration for empirical analysis. The results of this research revealed that firm size, growth opportunities, profitability and liquidity are key factors significantly affecting the capital structure decision of start-up firms in India. The relationship found for firm size, profitability and liquidity supported the hypothesis of pecking order theory while growth variable results supported the hypothesis of trade-off theory. Therefore, the pecking order theory is found to be more applicable here in startup firms in India.
Globalization on The Railway Transport Sector Tryson Yangailo
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 3 (2022): December 2022 - March 2023
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.3.283-292

Abstract

This research examined the impact and challenges of globalization on railway transport sector in Africa. The study employed two railway companies as sample, state-owned railway company and private owned company. Using questionnaire as research instruments, data were collected and analyzed with simple percentages and non-parametric Kruskal-Wallis statistical tools. The major findings of the study were that: (a) the problem of competition and poor technology are the greatest challenges; (b) Railway companies with fewer globalization challenges perform significantly much better than those with more challenges; (c) Managers with positive attitude toward globalization perform significantly better than those with negative attitude and; (d) Railway state-owned receives government’s support but not enough to warrant its competitiveness. The study concluded that for railway sector to continue surviving in this globalization era, governments must immediately step up and render support to railway transport sector as opposed to only supporting road sector.
How Innovativeness Influence on Women Business Performance Eviatiwi Kusumaningtyas Sugiyanto; Ratna Wijayanti
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 3 (2022): December 2022 - March 2023
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.3.219-227

Abstract

The problem in this study is that there are still various controversies in the results of research regarding the relationship and influence between innovations on performance. In addition, there is also a gap, namely the increasing number of women's businesses on the one hand and on the other hand, the success of women's businesses tends to be lower than that of men's businesses. So this study aims to close the research gap, namely the influence of Innovativeness on business performance by mediating competitive advantage. The sample is 62 women entrepreneurs. Methods of data collection using a questionnaire via google form. The data analysis method uses SEM with the WrapPLS 7.0 program. The results show that Innovation has a significant positive effect on Competitive Advantage, but has no effect on Business Performance. Meanwhile, Competitive Advantage has a significant positive effect on Business Performance and has succeeded in becoming a mediator (full mediation) for Innovation and Business Performance.

Page 43 of 45 | Total Record : 443

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