IJEBD (International Journal Of Entrepreneurship And Business Development)
Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and will be freely available to all readers with worldwide visibility and coverage. Section Policies Articles Open Submissions Indexed Peer Reviewed Attachment Open Submissions Indexed Peer Reviewed
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<![CDATA[Adoption of Target Costing in South African Higher Education: ]]>
<![CDATA[Thango, Thobelani Sabelo]]>;
<![CDATA[Nzuza, Zwelihle Wiseman]]>;
<![CDATA[Marimuthu, Ferina]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2652
<![CDATA[Purpose: This study explores the factors influencing the adoption of target costing by higher education institutions in South Africa, along with the potential implications for pricing strategies. Design/methodology/approach: Conducted at a selected South African HEI, the research adopts a quantitative approach, utilizing both closed-ended and open-ended questions in a questionnaire survey targeting 52 heads of departments and 15 finance staff members. Findings: The findings reveal that institution size, data management system adequacy, staff collaboration, support, resource availability, lack of expertise, and sector competition significantly impact the delay and rejection of target costing adoption. This study enriches the existing body of knowledge by identifying barriers to the successful implementation of target costing in higher education, suggesting ways for its advanced application in the sector and beyond. Practical implications: This research contributes valuable insights for improving cost management and pricing strategies within HEIs, offering implications for policy and decision-making in the education sector. Paper type: Research Paper]]>
<![CDATA[Micro Franchising: ]]>
<![CDATA[Zindiye, Stanislous]]>;
<![CDATA[Shumba, Knowledge]]>;
<![CDATA[Maluleke, Tiyisani Shiella]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2734
<![CDATA[Purpose: This study aims to investigate how microfranchising can be used as a tool for increasing self-employment and to fight poverty in Thohoyandou. Design/methodology/approach: A qualitative research approach was employed with a sample of eight participants that comprised microfranchise businesses in Thohoyandou. The convenience sampling technique was adopted to select the participants. Primary data was gathered through in-depth interviews using a structured interview guide. Findings: The study's findings established that microfranchising tools such as business in a box, comprehensive training, employment creation, good marketing mix, improved asset base, improved standard of living, increased economic growth and market gap help reduce social ills. Practical implications: The research managed to unravel the strategies that can be adopted to enhance microfranchising in increasing self-employment and alleviating poverty. Originality/value: There are limited studies on microfranchising in South Africa. Paper type: Research Paper]]>
<![CDATA[Inhibiting Factors in the Adoption of Corporate Entrepreneurship at a State-Owned Agency in South Africa ]]>
<![CDATA[Nthangeni, Aluwani]]>;
<![CDATA[Lebambo, Marcia]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2740
<![CDATA[Purpose: Corporate Entrepreneurship (CE) has been used to develop new ideas and opportunities within established organisations, resulting in improved profitability, service delivery, and competitive advantages. This study explored the factors inhibiting CE adoption at the state agency in South Africa. It aims to expand on dimensions and provide practical interventions for creating a conducive environment for CE within a state-owned agency. Design/methodology/approach: The study used a qualitative single-case study design. It employed semi-structured interviews with nine top management and Human Resources (HR) practitioners through Microsoft Teams. The study used inductive coding to analyse interview data using ATLAS.ti 23. Findings: Challenges emerged as a theme for this study with four sub-themes: rewards, financial constraints, lack of knowledge of the CE process and low staff morale. The study revealed that these challenges inhibit the adoption of CE. In contrast, addressing these challenges can transform them into enabling factors that create a conducive environment for adopting CE. The study underscored the significance of optimising resource utilisation to promote CE, enhancing CE knowledge, and evaluating employee satisfaction. Research limitations/implications: The study was limited to top management experts and HR practitioners, excluding other employees' participation. Practical implications: Emphasises the need for practical interventions such as brainstorming, team coaching, credible e-learning platforms, and employee satisfaction surveys when implementing CE. Originality/value: There are limited studies on the inhibitors of CE in South Africa's state-owned agencies. Paper type: Research paper.]]>
<![CDATA[Examining the Challenges that hinder the development of entrepreneurship skills among secondary school students in Zimbabwe: ]]>
<![CDATA[Chinokopota, Tabeth]]>;
<![CDATA[Ngorora-Madzimure, Grace Portia Kuda]]>;
<![CDATA[Msipa, Nothando]]>;
<![CDATA[Bhebhe, Thomas Brighton]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2766
<![CDATA[Purpose: The purpose of this study was to examine the challenges that are faced by schools in developing entrepreneurship skills among learners in order to achieve a sustainable education system in Zimbabwe with special focus on secondary schools in Mashonaland West Province. Design/methodology/approach: Data were collected through face-to-face interviews and focus group discussions as this study was qualitative in nature. Teachers and ‘A’ level students were the respondents while School Heads and Education Officers were the key informants. The thematic analysis approach was used to analyse and present data. Findings: The study established that various challenges are encountered by secondary schools in attempting to develop entrepreneurial skills among students. Most such challenges emanate from lack of entrepreneurially qualified teachers to deliver practical entrepreneurship skills to secondary school students, lack of financial and material resources to start entrepreneurial projects and the curricula not favouring entrepreneurship skills development. The study further noted that lack of electricity in rural areas and general negative attitudes by students who think that buying, selling and producing are a sign of desperation are some of the challenges that hinder entrepreneurial skills development. Practical implications: The study recommended that financial and material resources be made available to construct physical infrastructure for start-up entrepreneurial projects. The study further recommends installation of electricity in all rural secondary schools as an enabler for students and teachers to widen their choices of entrepreneurial projects and help them access internet. Entrepreneurship training of both students and teachers and career guidance so that students change their mind-sets, attitudes and negative perceptions of entrepreneurship is also a necessity. Paper type: Research paper.]]>
<![CDATA[Business Ethics Disclosure ]]>
<![CDATA[Ruminto, Azhar Wahid]]>;
<![CDATA[Tiarani, Tiarani]]>;
<![CDATA[jubaedah, siti]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2813
<![CDATA[Purpose: This study aims to analyse the effect of board independence, gender diversity, managerial ownership, foreign ownership, and ownership concentration on business ethics disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data sourced from annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique using purposive sampling obtained a sample of 75 sustainability reports which were analyzed using multiple linear regression.Findings: The research findings show that there is an effect of board independence, managerial ownership, and foreign ownership on business ethics disclosure but not significant for gender diversity and ownership concentration. Practical implications: This research contributes theoretically in the development of the accounting conceptual framework regarding the concept of disclosure, especially voluntary disclosure and contributes practically as a consideration for the government to make regulations that can encourage companies to disclose business ethics, can provide information to investors regarding business ethics disclosure items that can be used as material for evaluating long-term risks and opportunities related to their investment and as a consideration for decision making, policy or company strategy in disclosing business ethics. Paper type: Research paper]]>
<![CDATA[Cyber Risk Management Disclosure: ]]>
<![CDATA[Sofiani, Mira]]>;
<![CDATA[Ramadhanty, Diani Putri]]>;
<![CDATA[Jubaedah, Siti]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2844
<![CDATA[Purpose: This research aims to determine the impact of firm size, profitability, and intangible assets on cyber risk management disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data derived from annual reports of telecommunications and financial services sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling and obtained 150 annual reports which were analyzed using multiple linear regression. Findings: The results showed that company size and profitability have a positive and significant influence on Cyber Risk Management Disclosure, but Intangible Assets are not significant. Practical implications: According to the research outcomes, it is suggested for the development of government policies and regulations that encourage companies to increase cyber risk management disclosures in annual reports, as well as companies can understand the factors that influence cyber risk management disclosures so that companies can increase transparency and reduce cyber risk, besides that it can help investors make wiser investment decisions by having an understanding of cyber risk management faced by companies. Originality/value: This research contributes to the development of an accounting conceptual framework on the concept of disclosure, especially voluntary disclosure and practical contributions for governments, companies, and investors. Paper type: Research paper]]>
<![CDATA[Influence Clarity Target Budget, Control Accounting, and Systems Reporting to Performance Accountability ]]>
<![CDATA[Abidin, Abinayla nayla]]>;
<![CDATA[Rahmawati, Rahmawati]]>;
<![CDATA[Junaidi, Junaidi]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2893
<![CDATA[Purpose: This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies. Design/methodology/approach: The respondents in this study were staff in all sections of one government agency, the secretariat of the Palopo City DPRD. This research uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at the Palopo City DPRD Secretariat with a sampling technique using saturated sampling (census), which means sampling utilized the entire population. The data were analyzed using SPSS software. Findings: The results of this research show that clarity of budget targets, accounting controls, and reporting systems have a positive and significant effect on performance accountability. Paper type: Research paper.]]>
<![CDATA[Formation Capital Character Reason Critical on Subjects Pancasila in Schools Base Post Gen Z Based ]]>
<![CDATA[Magtublo, Rulia AR]]>;
<![CDATA[Santoso, Gunawan]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v7i5.2900
<![CDATA[Purpose: This research aims to explore the capital for building critical reasoning character in post-Gen Z generation students through learning Pancasila subjects in elementary schools. The main focus is to understand how Pancasila values can be integrated and understood in the context of the lives of today's students who tend to be influenced by technology and social media. Design/methodology/approach: The research methods used include literature studies and analysis of the development of the characteristics of the post-Gen Z generation, as well as effective learning strategies in increasing their understanding of moral, ethical and democratic values. Findings: It is hoped that the results of this research can contribute to designing a relevant and effective curriculum to shape students' critical reasoning character in this digital era. Paper type: Research paper.]]>
