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MD IBRAHIM KHALIL
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International Journal of Business and Social Science Research
ISSN : 29579236     EISSN : 27092143     DOI : https://doi.org/10.47742/ijbssr
Accounting Information System, Anthropology, Corporate Governance, Development Economics and Economic Policies, Education Research, Environmental Studies, Finance & Banking, History & Culture, Human Geography, Tourism and Hospitality, Insurance and Actuarial Science, International Relations, Legal Studies, Marketing Research, Mass Communication, Management Information System, Management & Business Studies, Operations Research, Peace and Conflict, Philosophy, Political Science, Population Studies, Education, Law, Economics, Public Administration, Psychology, Quantitative and Qualitative Management, Religious Studies, Social Policy and Social Welfare, Sociology, Teaching, Tourism and Hospitality, Women Studies.
Articles 87 Documents
Analysis of Strategic Public Financial Management Reforms on Effective Service Delivery Chol Gabriel Majer; Lazaro Juma Anyor Makuac
International Journal of Business and Social Science Research Vol. 4 No. 3-4 (2023): Vol. 4 No. 3-4 (2023): March-April (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n3p1

Abstract

The overall objective of the study is to analyze the influence of strategic public financial management changes on efficient service delivery, the best metric to use to assess how well the government provides services. To ensure economic growth and development by maximizing the efficient use of scarce public resources, the emerging country PFM reform its wasteful public finance PFM's reforms must prove successful in transparency, accountability, and reporting standards on the usage of public funds to deliver services. Both approaches focused on carefully addressing serious weaknesses in financial control and were demanding in their approach. Establishing effective control was the task, and improving control efficiency is second-order work. Improvements to the current free balance systems, the allocation and prompt payment of operations to spending agencies, the focus on monthly salaries, revenue collection monitoring verification analysis and reporting, budget control, and accounts, reporting, are some of the Public Financial Management reforms that have been put into place. The sequencing, acquisition, and disbursement of funds are all subject to stringent manual controls in public finance. The Central Payment System procurement bill and cash budget disbursement are the focus of the South Sudan PFM Reform Activities, which are information technology-driven and install new, protected, discipline and procedure-driven IFMIS information technology techniques. This study used a sample size of 47 respondents for the Ministry of Finance and Planning due to the small and easily accessible population. This study employed a questionnaire with a Likert scale to collect data. Frequency analysis and descriptive statistics were employed in the study to analyze the data acquired. The analysis was conducted with the aid of the social science statistical program SPSS, and graphs and tables were used to display the findings. Yet, the results revealed that strategic public financial management improvements and accounting methods had little impact on how well the general public was treated. The results also demonstrated that budgeting, stakeholder participation, and regulatory regulations had a favorable impact on service delivery. To prevent going over budget, government institutions should first develop plans and budgets with a high level of public involvement and ownership. The management of the institution should use technology, such as IFMIS, to improve the efficiency, transparency, and accountability of revenue collecting.
Business Development Services and Government Regulations: Prospects and Challenges of Youth-Owned Enterprises in Kigali Rwanda Samuel Hakizimana; Stephen Muathe Makau; Lucy Kavinda
International Journal of Business and Social Science Research Vol. 4 No. 3-4 (2023): Vol. 4 No. 3-4 (2023): March-April (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n3p2

Abstract

Small and medium-sized businesses are crucial for creating jobs and reducing poverty, and Rwanda's economic growth. Business development services as a central component of government and non-government initiatives to expand occupation, provide greater income, and give economic stability. However, small and medium enterprises in Rwanda are experiencing poor performance since there was a reduction in SMEs Output from 58% in 2020 to 30% in 2021. Those obstacles can be improved by adopting business development services as an approach. Therefore, the focus of this paper was to examine how business development services affect the performance of youth-owned small and medium enterprises in Kigali City, Rwanda. The Resource-Based View, the Theory of Stage of Development, and Schumpeter’s Theory of Innovation were the main theories. This study used positivism as a research philosophy. An explanatory research design was employed on a sample size of 154 small and medium enterprises selected from the target population of 256 small and medium enterprises in Kigali, Rwanda. The study recommends policy and practice ramifications that can be used to improve business development services on the performance of youth-owned businesses in Rwanda. The study recommends the management of youth-owned enterprises strengthen their networking services, financial services, training services, and marketing services so that small and medium enterprises will be able to learn more and gain vital business potential which will enable them to better manage their businesses and enhance their long-term profitability and performance. Furthermore, the findings also established that government regulations in Rwanda significantly moderate the relationship between business development services and the performance of the business in Kigali city. In particular, the government should review taxes charged by the running of the enterprise and the process of obtaining a license to participate in the business. This will make it possible for young business owners to understand and take advantage of numerous business development services, which will ultimately improve their business performance.
Profile of German senior tourists travelling on river cruise ships in the post-COVID period Csaba Bíró
International Journal of Business and Social Science Research Vol. 4 No. 5 (2023): Vol. 4 No. 5 (2023): May (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n5p1

Abstract

The German sending market has always been a major priority for domestic tourism in Hungary. For example, before the COVID-19 epidemic, Germany was ranked first among the outbound markets in terms of guest nights spent in commercial accommodation in 2019, with a share of 12.9%. The expenditure of German visitors traveling by Danube River cruise ships is also a determinant factor concerning destinations in Hungary. Due to their prominent role, we aimed to identify the main characteristics and preferences of German senior travellers arriving in Hungary, therefore, following the lifting of the pandemic-related travel restrictions, we conducted a personal survey of German visitors arriving from river cruise ships. Our findings revealed that interpreting 55+-year-old travellers as a homogeneous segment is a misconception, as they are highly heterogeneous. Therefore, we used factor analysis and cluster analysis to identify traveller groups within the segment and also included Barak and Schiffman's (1981) cognitive age scale to partly explain the difference in consumer preferences between self-reported age and chronological age. Linear regression modelling was also used to identify the extent to which differences in sending area location, destination preferences, and travel modes can shape spending. The study provides innovative results, both in theoretical and practical terms. Furthermore, the value of the research is enhanced by the inclusion of the guests of the most prominent German travel agencies in river cruising.
The Effect of Workload and Compensation on Employee Performance Through Motivation of Functional Tax Auditor Employees at the Bekasi Middle Tax Service Office Tito Himamora; Ismail Razak; Fajar Cahyo Utomo
International Journal of Business and Social Science Research Vol. 4 No. 6 (2023): Vol. 4 No. 6 (2023): June (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n6p1

Abstract

The purposes of this study are 1) to analyze the effect of workload and compensation on employee motivation, 2) to analyze the effect of workload and compensation on employee performance, 3) to analyze the effect of motivation on employee performance, 4) to analyze the effect of workload and compensation on performance through employee motivation. The research was conducted on functional employees of tax auditors at the Bekasi Middle Tax Service Office. The number of samples taken in this study was 58 employees with data analysis using path analysis. The results of the study are 1) there is an effect of workload and compensation on employee motivation, 2) there is an effect of workload and compensation on employee performance, 3) there is an effect of motivation on employee performance, 4) there is an effect of workload and compensation on performance through employee motivation.
Factors For Acceptance of Electronic Fiscal Devices by Small and Medium Enterprises in Tanzania Deogratias Dafi; Felix Joseph Chille
International Journal of Business and Social Science Research Vol. 4 No. 6 (2023): Vol. 4 No. 6 (2023): June (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n6p2

Abstract

The study aimed to assess factors for the acceptance of Electronic Fiscal Devices by small and medium enterprises in Tanzania.  The UTAUT model without moderating factors, such as gender, age, and factors, guided this study. The constructs of perceived trust were added as a theoretical contribution to the study. The study employed the Survey strategy in data collection by administering the questionnaires. A sample of 400 respondents was drawn from the population under the study. Quantitative data were analyzed based on descriptive statistical analysis and multiple linear regression Analysis. The survey strategy was employed, and questionnaires were administered to collect data. The sample consisted of 400 respondents selected from the target population. Quantitative data was collected and analyzed using a multiple linear regression model. The study's findings revealed that performance expectancy and effort expectancy significantly acceptance of electronic Fiscal devices (EFD) among business owners in Tanzania. However, perceived trust was found to not influence acceptance of Electronic Fiscal devices (EFD) among business owners in Tanzania. These results validate the UTAUT model and highlight the significance of performance expectancy and effort expectancy in influencing the acceptance of electronic Fiscal devices (EFD) among business owners in Tanzania. Additionally, the inclusion of perceived trust as a construct in the study model, suggests that tax authorities in Tanzania should explore other determining factors beyond perceived trust to enhance acceptance of electronic Fiscal devices (EFD) among business owners in Tanzania.
Evaluating current strategies in Response to burglary at residential premises Nokukhanya Neptune Mbonambi; Shanta Balgobind Singh
International Journal of Business and Social Science Research Vol. 4 No. 7 (2023): Vol. 4 No. 7 (2023): July (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n7p2

Abstract

It is in the best interest of the South African Police Services (SAPS) to assess the effectiveness of the current strategies which they are employing to respond to burglaries at residential premises in South Africa, this knowledge would assist in addressing burglaries more effectively in the future. This study aimed to contribute to this knowledge by evaluating the current strategies which the SAPS in the Newlands East policing precinct are utilizing to respond to burglaries in the study area. This was deemed necessary as residential burglary had been reported as the highest property-related crime in the study area for the five years (2015-2019) preceding the study. In ensuring that the aim of this study was achieved, the qualitative research design was used, which assisted the researcher to focus on exploring the views of the SAPS members on the current strategies they are employing to respond to burglaries. Data collection for this study was based on semi-structured interviews conducted on an individual basis with selected participants. It combined a set of pre-determined questions that enabled the interviewer to explore further particular themes and responses. The findings of this study revealed that the South African Police Service as well as the Community Policing Forum in the study area have implemented some viable strategies to combat burglary at residential premises. However, these strategies are not entirely effective due to limited manpower and limited vehicles allocated to the police station. These findings suggest that there is an urgent need for the government to intervene by increasing the SAPS budget so that more vehicles and manpower may be deployed to local police stations. This would assist the SAPS to effectively respond to burglaries at residential premises in the study area.
The Influence of Work Environment and Work Culture on Employee Achievement at the Secretariat of The Human Resources Development Agency, Ministry of Home Affairs Budi Supriyatno; Azis Hakim
International Journal of Business and Social Science Research Vol. 4 No. 7 (2023): Vol. 4 No. 7 (2023): July (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n7p3

Abstract

The research objective is how much influence the work environment and work culture together have on the work performance of employees at the Secretariat of the Human Resources Development Agency, Ministry of Home Affairs. The purpose of this study is to determine and examine the magnitude of the influence of the work environment and work culture jointly on employee performance at the Secretariat of the Human Resources Development Agency, Ministry of Home Affairs. The research method uses a survey with a quantitative approach that is correlational with the sampling technique used based on the sampling table developed by Isaac and Michael. In this study, the number of samples was 58 respondents. The variables studied were work environment (X1) and work culture (X2) as independent variables, while employee performance was the dependent variable (Y). Based on the results of the research that has been done, namely: 1) Based on the results of hypothesis testing the effect of work environment variables on employee performance at the Secretariat of the Human Resources Development Agency of the Ministry of Home Affairs, it has a strong and significant positive influence, this is indicated by the correlation coefficient value of 0.695 and the coefficient of determination of r2 = 0.483 or 48.3%, this means that 48.3% employee performance is determined by the work environment, the remaining 51.7% is determined by other factors. Furthermore, for the significance test, the t-count value is 7.233 and the t-table value is 2.000. This means that the alternative hypothesis is accepted because t-count (7.233) > t-table (2.000). 2) Based on the results of hypothesis testing the effect of work culture variables on employee performance at the Secretariat of the Human Resources Development Agency of the Ministry of Home Affairs, it has a strong and significant positive influence, this is indicated by the correlation coefficient value of 0.697 and the coefficient of determination of r2 = 0.486 or 48.6%, this means that 48.6% employee performance is determined by work culture, the remaining 51.4% is determined by other factors. Furthermore, for the significance test, the t-count value is 7.276 and the t-table value is 2.000. This means that the alternative hypothesis is accepted because t-count (7.276) > t-table (2.000). 3) To test the double correlation hypothesis of work environment and work culture variables together on employee performance at the Secretariat of the Human Resources Development Agency of the Ministry of Home Affairs, it turns out to have a strong and significant positive influence with a correlation coefficient of 0.739 and a coefficient of determination of r2 = 0.546, this means that together employee performance of 54.6% is determined by the work environment and work culture, the remaining 45.4% is determined by other factors. Furthermore, for the significance test, the F-count value was 33.133 and the F-table value was 3.17. This means that the alternative hypothesis is accepted because of F-count (33.133) > F-table (3.17).
Modeling and Optimizing Service Quality Improvement (Empirical study uses the POP-HRM approach to training instructors Security Unit in Bogor Regency) Uli Rohana Siregar; Soewarto Hardhienata; Sri Setyaningsih
International Journal of Business and Social Science Research Vol. 4 No. 8 (2023): Vol. 4 No. 8 (2023): August (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n8p1

Abstract

This study aims to find ways and strategies to improve service quality by analyzing the influence of other variables on service quality. The other variables are organizational support, work motivation, job satisfaction, and work commitment. Furthermore, the methods and strategies for improving the quality of education and training services found were made recommendations to related parties, namely the Republic of Indonesia Police, leaders of education and training institutions, and training instructors for the Security Unit in Bogor Regency. The population is as many as 168 instructors of security training and training from 33 security training institutions, spread across 16 sub-districts in the Bogor Regency area. The research sample is 118 respondents. Data analysis used SITOREM analysis. The results of the study show 1) There is a direct positive effect of organizational support on service quality with a path coefficient (βy1) of 0.302, so that strengthening organizational support can improve service quality; 2) There is a direct positive effect of work motivation on service quality with a path coefficient (βy2) of 0.211, so that strengthening work motivation can improve service quality; 3) There is a direct positive effect of job satisfaction on service quality with a path coefficient (βy3) of 0.201, so that strengthening job satisfaction can improve service quality; 4) There is a direct positive effect of work commitment on service quality with a path coefficient (βy4) of 0.212, so that strengthening work motivation can improve service quality; 5) There is a direct positive effect of Organizational Support on job satisfaction with a path coefficient (βy31) of 0.432, so that strengthening organizational support can increase job satisfaction; 6) There is a direct positive effect of work motivation on job satisfaction with a path coefficient (βy32) of 0.535, so that strengthening work motivation can increase job satisfaction; 7) There is a direct positive effect of Organizational Support on work commitment with a path coefficient (βy41) of 0.553, so that strengthening organizational support can increase work commitment; 8) There is a direct positive effect of work motivation on work commitment with a path coefficient (βy42) of 0.412, so that strengthening work motivation can increase work commitment; 9) There is an indirect positive effect of organizational support on service quality through job satisfaction with a path coefficient (βx13y) of 0.091, so that strengthening organizational support can improve service quality through strengthening job satisfaction; 10) There is an indirect positive effect of work motivation on service quality through job satisfaction with a path coefficient (βx23y) of 0.113, so that strengthening work motivation can improve service quality through strengthening job satisfaction; 11) There is an indirect positive effect of organizational support on service quality through work commitment with a path coefficient (βx14y) of 0.087, so that strengthening organizational support can improve service quality through strengthening work commitment; 12) There is an indirect positive effect of work motivation on service quality through work commitment with a path coefficient (βx24y) of 0.117, so that strengthening work motivation can improve service quality through strengthening work commitment; 13) There is a direct positive effect of work motivation on organizational support with a path coefficient (βy12) of 0.852, so strengthening work motivation can increase work commitment.
Ticket Sales Accounting Information System Design at PT. Taman Rekreasi Sengkaling UMM Anik Kusmintarti; Nurafni Eltivia; Aziza Shella Ade Yolandra
International Journal of Business and Social Science Research Vol. 4 No. 8 (2023): Vol. 4 No. 8 (2023): August (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n8p2

Abstract

The diverse tourism sector with its uniqueness and supported by the facilities and means of transportation available in tourist areas can make it easy for tourists to visit tourist attractions. The development of information and communication technology marked by the existence of the internet has brought society into a new era. The information and communication technology revolution has been marked in which information has become a commodity and a force for those who control it. Based on observations and interviews that the authors conducted in the field and on the internet, there is no website-based application that can map tourist attractions at PT. Taman Rekreasi Sengkaling UMM. This study aims to design and build a website-based tourism ticket sales accounting information system to make it easier for local and foreign tourists to access information and visit tourism objects at PT. Taman Rekreasi Sengkaling UMM. The system design model uses ADDIE. Based on the results of the application design that has been done, namely a website-based ticket booking application. The application can be accessed using the website from a smartphone computer or laptop and can provide information related to existing tourist objects and assist relevant agencies in promoting tourism at the PT. Taman Rekreasi Sengkaling UMM.
The Impact of Covid-19 on Consumption Patterns Among Malaysian Youths Nursyuhada binti Jemey*; Nor Hasniah binti Kasim
International Journal of Business and Social Science Research Vol. 4 No. 9 (2023): Vol. 4 No. 9 (2023): September (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n9p1

Abstract

This study investigates the impact of the COVID-19 pandemic on the consumption patterns of youth Malaysians, focusing on three important variables: changes in income, savings habits, and consumer credit. This study also aims to comprehensively understand the changing consumption patterns during the COVID-19 pandemic and the differences in consumption patterns between gender, living area, and educational level. As the primary method of data acquisition, 169 Malaysian youths aged 18 to 30 were administered a questionnaire. The findings revealed that changes in income, savings patterns, and consumer credit had a significant impact on the consumption patterns of Malaysian adolescents, thus concluding that the pandemic had a substantial impact on one’s financial behaviours. The results also revealed no significant difference in consumption patterns based on gender or residing area, but significant differences are obtained based on education level. Therefore, this study contributes to the existing body of knowledge regarding the effect of COVID-19 on consumption patterns and offers valuable guidance for various stakeholders in navigating the pandemic landscape.

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