International Journal of Business and Quality Research
International Journal of Business,and Quality research (IJBQR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical and theoretical research papers, case studies. This journal focuses on every research discipline related to social behavior science, entrepreneurship and business management such as human resource management, marketing management, financial management, production/operational management, strategic management, sharia business management, halal industry management, tourism management, banking management, industrial management, agribusiness management, business administration, entrepreneurial activities, micro, small and medium enterprises (MSMEs), consumer behavior, purchasing decisions, consumer satisfaction, consumer loyalty and several areas of business behavior, also includes community social research
Articles
216 Documents
<![CDATA[The Effect of Taxes on Entrepreneurs and Their Decision-Making Process in Germany ]]>
<![CDATA[Sara Ravan Ramzani]]>;
<![CDATA[Phungmayo Horam]]>;
<![CDATA[Ahmad Abu-Alkheil]]>;
<![CDATA[Sravya Vasa]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.664
<![CDATA[This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth. This study investigates the impact of taxes on the decision-making process of entrepreneurs in Germany. Employing a survey methodology, information was gathered from a sample of 500 entrepreneurs who manage small and medium-sized enterprises (SMEs) in Germany. The findings indicate a pivotal role played by taxation in shaping the choices made by entrepreneurs. Elevated tax burdens discourages business owners from making significant investments or venturing into projects characterized by substantial risk. Furthermore, entrepreneurs exhibit a propensity to opt for locations with lower tax obligations when initiating or expanding their enterprises. This study has important implication for German policymakers as high tax rates are identified as potential impediments to entrepreneurship and overall economic growth. The study recommends that tax policy should be designed to foster entrepreneurship and stimulate economic growth.]]>
<![CDATA[The Effect of Intellectual Capital (VACA, VAHU, and STVA) on Firm Value in Healthcare Sector Companies on the IDX ]]>
<![CDATA[Budhi Adhiani Christina]]>;
<![CDATA[Andreas Riko Candra]]>;
<![CDATA[Prima Ayundyayasti]]>;
<![CDATA[Sarana Sarana]]>;
<![CDATA[Mardinawati Mardinawati]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.667
<![CDATA[Firm value is the accomplishment of a company as an example of public trust. Company value can differ from the value of tangible assets owned. This difference indicates the presence of hidden value, which is considered to be the company's intellectual capital. This study aims to determine the influence of Intellectual Capital (VACA, VAHU, and STVA) on firm value (PBV) in healthcare sector companies and how the influence of financial performance (ROA) moderates the relationship. Sampling is done by purposive sampling, so a sample of 16 companies with 48 observational data was obtained through documentation techniques. Data analysis was done using the panel data regression method and Moderated Regression Analysis (MRA) using the Eviews 12 application. The results showed that VACA and VAHU partially had a significant effect on firm value, while STVA partially had no significant effect on firm value. Financial performance projected by ROA can moderate the relationship between VAHU and firm value, but cannot moderate the relationship between VACA and firm value or STVA and firm value.]]>
<![CDATA[Fighting Wars, Killing People: New Media And Awareness Of Gaza-Israeli 2023 War ]]>
<![CDATA[Ifeanyi Martins NWOKEOCHA, PhD]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
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DOI: 10.63922/ijbqr.v2i01.670
<![CDATA[The recurring Israeli-Palestinian war has entered a new phase of narrative shaping with the advent of new media. This work provides an examination of new media awareness on the conflict, offering insights into its dual capacity as a tool for both unity and division. Social media platforms like TikTok, Instagram, Twitter, YouTube, Facebook were used by the warring factions in disseminating information about the war. These platforms empowered activists and citizens to broadcast their experiences and mobilize support, yet they equally facilitate the spread of disinformation and incitement. The paper is based on qualitative research method, where books, journals and other printed materials were reviewed. The paper argues for the mindful and strategic use of social media, urging a balance between harnessing its power for constructive dialogue and curbing the risks of exacerbating tensions. The agenda setting theory was used for the work. It was recommended that media houses should not wait for conflicts to escalate before creating awareness or reporting about them.]]>
<![CDATA[The Influence Of Services, Tax Sanctions, Participation Strategies, And The Role Of Religion On Regional Taxpayer Compliance ]]>
<![CDATA[Rachmad Robbi]]>;
<![CDATA[Windhu Putra]]>;
<![CDATA[Elyta Elyta]]>;
<![CDATA[Irfan Mahdi]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.671
<![CDATA[This research investigates the factors that influence taxpayer compliance in an economic context, focusing on aspects of tax services, tax sanctions, government strategy, and religion. Through factor analysis and structural equation modeling, this research reveals five main findings: 1) Tax officer service quality has a positive and significant influence on taxpayer compliance, including aspects such as ease of payment and availability of information. 2) Tax sanctions have a positive effect on tax compliance, in line with deterrence theory and social behavior. 3) Government participation strategies may not be effective in increasing tax compliance but are still relevant as part of broader efforts. 4) Religion has a positive influence on tax compliance, supported by various theories such as social and moral values. 5) Structural equation models are used to describe the relationship between these variables and show the influence of each on tax compliance. These findings provide new insights into how governments can improve tax compliance through various approaches, and emphasize the importance of quality services and appropriate application of sanctions.]]>
<![CDATA[Analysis of International Cooperation in Exports at the Entikong Indonesia-Malaysia Border ]]>
<![CDATA[Elyta Elyta]]>;
<![CDATA[Herlan Herlan]]>;
<![CDATA[Rupita Rupita]]>;
<![CDATA[Azlyn Ahmad Zawawi]]>;
<![CDATA[Syarif Redha Fachmi Al Qadrie]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.675
<![CDATA[The Entikong border, as a trade gateway between Indonesia and Malaysia, is a crucial area to analyze regarding the impact of international cooperation in supporting export activities. This research aims to provide an in-depth understanding of the extent to which international cooperation has contributed to export development in the region. Involving a review of bilateral trade agreements, infrastructure development programs, and joint marketing initiatives, this analysis reflects the complex dynamics involving both countries. Infrastructure development cooperation, such as projects in the fields of transportation and border facilities, has had a significant impact on the efficiency of logistics and distribution of export products. Joint export promotion programs and the promotion of superior products are important instruments in diversifying export markets. This analysis evaluates the effectiveness of these initiatives in increasing product visibility in the global market. However, several challenges such as intense global competition and market dynamics need to be overcome to achieve more optimal market diversification. Through case studies, this research highlights the successes and challenges in implementing international cooperation. The results of this analysis provide a comprehensive picture of the impact of international cooperation in the context of exports at the Entikong Border. The policy implications found can be a guide for the government and stakeholders to increase the effectiveness of cooperation and strengthen the role of the Entikong Border as a dynamic trade center between Indonesia and Malaysia.]]>
<![CDATA[The Influence of Board Gender Diversity on Financial Performance of Manufacturing Companies Listed on the IDX ]]>
<![CDATA[Arifa Cantika Rosliputri]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.691
<![CDATA[This study aims to ascertain how gender diversity affects the financial performance of manufacturing businesses listed on the IDX by looking at the composition of direction and commissioner boards. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This research used a purposive sampling technique and produced a sample of 72 companies. This research uses panel data regression analysis. The program that supports the analysis of this test data is Eviews 12. The results of this research are that the gender diversity of the board of commissioners does not affect the financial performance of manufacturing companies. The gender diversity of the board of directors does not affect the financial performance of manufacturing companies. The independent board of commissioners influences the financial performance of manufacturing companies. The company's size is independent of the financial performance of the manufacturing company.]]>
<![CDATA[The Influence of Cryptocurrency on Indonesian Stock Market ]]>
<![CDATA[M. Surya Patamorgana]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.704
<![CDATA[This research aims to examine the influence of cryptocurrencies on stock market prices in Indonesia. This research uses multiple regression analysis using daily tme series data from 2020-2022 so that the number of observations in this research is 1096. The findings in this research show mixed results between cryptocurrency assets and stock market prices in Indonesia. From the research results, Bitcoin does not have a significant influence on stock market prices in Indonesia, while Ethereum and Binance Coin have a positive and significant influence, but this is different from Maker and Pax Gold. Maker and Pax Gold have a negative and significant influence on stock market prices. The findings in this research show that the nature of the influence of cryptocurrency on stock market prices in Indonesia is not the same but depends on the cryptocurrency asset itself. The findings in this research suggest that investors and market players need to consider these two assets together in their investment strategies.]]>
<![CDATA[Factors Affecting Indonesian Seaweed Exports ]]>
<![CDATA[Berton E. L. Tobing]]>;
<![CDATA[Indrawaty Sitepu]]>;
<![CDATA[Melvi Restina Sitorus]]>;
<![CDATA[Yona O. Purba]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.710
<![CDATA[This research aims to analyze factors affecting Indonesian seaweed exports in ten destination countries Exports for the 2012-2021 period. Data analysis is multiple linear regression. The data was processed using the MS computer program. Excel, SPSS with multiple linear regression analysis. Simultaneously, the variable volume of Indonesian seaweed exports in the previous year, value Seaweed exports in the export destination country, real GDP per capita in the export destination country and the real exchange rate of the export destination country have a significant effect. Partially, in the variable volume of Indonesian seaweed exports in the previous year, the value of seaweed exports in export destination countries was significant, while the real GDP per capita variables of export destination countries and the real exchange rate of export destination countries were not significant.]]>
<![CDATA[The Effect Of Prediction of Financial Difficulties And Financial Performance On Stock Returns ]]>
<![CDATA[Feryadi Rahnaen]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.719
<![CDATA[This research aims to analyze the effect of predicted financial difficulties (Altman z-score) and financial performance (Current ratio, Debt to Equity Ratio, and Return On Assets) on stock returns. In this research, the author used an associative research method with a quantitative approach with the data source used being secondary data and sampling using purposive sampling. The sample of this research is 33 manufacturing companies in various industrial sub-sectors listed on the Indonesia Stock Exchange from 2017 - 2021. Data analysis was done using the panel data regression method and using the Eviews 10 application. This research provides results that the Altman z-score value has a negative and insignificant influence on stock returns. The liquidity (CR) and leverage (DER) variables have a positive and insignificant influence on stock returns, and the profitability ratio (ROA) variable has a positive and insignificant influence on stock returns. The findings in this research investors can maximize investment returns and minimize investment risks.]]>
<![CDATA[The Influence of Financial Literacy, Financial Technology and Hedonistic Lifestyle on Student Financial Behavior ]]>
<![CDATA[Bunga Alfira]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 2 No. 01 (2024): January - March, International Journal of Business and Quality Research (IJBQR ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v2i01.722
<![CDATA[Student financial behavior is very important considering their strategic role in building a strong economic foundation. This research aims to analyze the influence of financial literacy, financial technology, and hedonistic lifestyle on the financial behavior of students at the Faculty of Economics and Business, Mataram University. By using a questionnaire consisting of 373 sample respondents, this research uses multiple regression analysis techniques with the help of Partial Least Square (PLS-SEM) software. The findings in this research show a positive and significant influence between financial literacy, financial technology, and hedonistic style on the financial behavior of students at the Faculty of Economics and Business, Mataram University. This means that, the higher the financial literacy, use of financial technology, and hedonistic lifestyle of students at the Faculty of Economics and Business, Mataram University, the more impact it will have on increasing good financial behavior.]]>
