cover
Contact Name
Heronimus Maryono
Contact Email
irjbs@pmbs.ac.id
Phone
+62217511126
Journal Mail Official
irjbs@pmbs.ac.id
Editorial Address
Cilandak Campus Jl. RA. Kartini (TB Simatupang) Cilandak Barat Jakarta Selatan, Jakarta Selatan 12430 Indonesia.
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
International Research Journal of Business Studies
ISSN : 20896271     EISSN : 23384565     DOI : 10.21632/irjbs
International Research Journal of Business Studies (IRJBS) comprises three constructs. The word “International” refers to our mission to provide readers with relevant fields of study and to involve authors in giving their contributions on an international scale. ”Research Journal” refers to our aim to function as a medium to disseminate research findings regardless of methodological differences. ”Business Studies” refers to the boundary of the fields of studies that we serve i.e. encompassing all disciplines and paradigms related to the studies of any facet of the business. Aim The primary objective of IRJBS is to bridge the gap between theory and practice in the area of business studies by presenting the results of an empirical study, including rigorous research methods, and providing managerial implications to the readers. Scope The IRJBS welcomes manuscripts in business management, which include the areas of strategic management, marketing management, finance management, organization, human resources management, and operations management. Starting Volume 13, Number 2 (2020), IRJBS publishes high-quality articles/papers using rigorous research with questions, evidence, and conclusions that are related to corporate management studies and recent trends that are relevant to business management scholars and business practitioners. More specifically, the IRJBS seeks to publish papers that ask and help to answer important and interesting questions in managing the corporation, develop and/or test theory, replicate prior studies, explore interesting phenomena, review and synthesize existing research, and evaluate the many methodologies used in the corporate management field. We welcome manuscripts in corporations within one geographic and/or across the geographic and business spectrum which include but are not limited to corporate strategy, corporate governance, corporate organization, and human capital, corporate finance, corporate marketing, and the operations aspect of the corporation. We appreciate a diverse range of research methods and are open to papers that rely on statistical inference, qualitative data, verbal theory, computational models, and mathematical models
Articles 5 Documents
Search results for , issue "Vol. 9 No. 2 (2016): August - November 2016" : 5 Documents clear
Revisiting the Dimensions of Knowledge Management Orientation Behavior in Indonesia Creative Industry Sabil Hussein, Ananda; Rahayu, Mintarti; Prabandari, Sri Palupi; Rosita, Nadiyah Hirfiyana
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.63-73

Abstract

This study aims to explore the formation of knowledge management orientation behaviour (KMO) in Indonesian creative industry. To answer the research objective, two consequtive studies were conducted. The first study intends to generate the measurement items. Two registered Focus Group Discussions (FGDs) with eight participants for each session were held. Upon the completion of FGDs, a survey into 171 respondents was done , and the Exploratory Factor Analysis (EFA) was employed to analyse the data. The second study objective is to confirm the measurement items that have been generated from the FGDs . A survey into 174 respondents was conducted, and confirmatory Factor Analysis was employed to analyse the data. The finding confirms that organizing memory development, organizing memory support system, knowledge sharing, knowledge absorption and knowledge receptivity are the dimensions of KMO in Indonesian creative industry. Upon the completion of this study, both theoretical and practical contributons are provided to bring an insight for creative industry practitioners to apply KMO in their business.
A Qualitative Study of Knowledge Exchange in an Indonesian Machine-Making Company Handoko, Indria
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.75-92

Abstract

In a supply chain, company’s ability to leverage knowledge that resides within the network of contracted and interacting firms is able to improve not only company performance but also the supply chain effectiveness as a whole. However, existing supply chain studies mostly discuss knowledge at company level, and rarely at internal-hierarchical levels. As a result, many things remain concealed, for example, how knowledge exchange between people across levels in a supply chain is influenced by the supply chain government. Moreover, most exsisting studies focus on a rigid hierarchical supply-chain mechanism, and hardly elaborate how interactions in a less-rigid mechanism. This article attempts to address these gaps, discussing how a supplier company that deals with innovation generation activities acquires knowledge that resides in its supply chain network. A qualitative case study about an Indonesian machine-making company has been chosen to represent one of supplier types in the automotive industry that deals with less-rigid mechanism. A social capital perspective is applied to shed light on how interactions between actors in a supply chain network influence knowledge exchange. The study finds out a positive relationship between social capital and knowledge exchange across levels and functions to help generate innovations, allowing the company to manage conflicting effect beliefs more effectively. The study also identifies a tendency of the company to regard intensive knowledge exchange as part of organizational learning process.
Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness Sari, Dahlia; Tjen, Christine
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.93-104

Abstract

This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.
Understanding Budget Reality in The Perspective of Symbolic Interactionism Ardini, Lilis; Dewi, Nurul Hasanah Uswati
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.105-118

Abstract

This study aims to interpret the meaning of budget on one of the StateOwned Enterprises (SOEs) to minimize conflict between principal and agent. Analysis is done using symbolic interactionism method in interpretive paradigm. Data collection is conducted using in-depth interviews with informants who are very familiar with budgeting in PT Perkebunan Nusantara (PTPN). The results of this study reveal that budgeting process involves the interaction and action between the principal and the agent based on their own experiences in preparing the budget. Decision making is sorely needed, especially in a condition where an individual is able to free himself from the crisis called epiphany. Epiphany is a moment of experience that makes an impression on one’s life so as to form a character is called epiphany. It could be said that epiphany is the most critical moment ever experienced by someone that cannot be forgotten(Denzim, 1989) Social fact describes that a capitalistic company ownership thinks of itself with the purpose of fulfilling personal desires and prosperity, so in implementing budget preparation consisting of the symbol of numbers, it is always covered by passion of greed. Conflict of interest is very noticeable when the preparation and adoption of the budget is filled with a variety of interests. Regulatory system is becoming part of legitimate stage of budgeting that has become the elements of capitalist company ownership that eventually reap capitalist values in the accounting information, in which the decisions and the economic actions are also based on the capitalist values. The implication of this research is expected to provide practical recommendations to the good cooperation between the agent and principal in preparing the budget.
Soft Skill Competencies, Hard Skill Competencies, and Intention to Become Entrepreneur of Vocational Graduates Riyanti, Benedicta Prihatin Dwi; Sandroto, Christine Winstinindah; Warmiyati D.W, M. Tri
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.119-132

Abstract

This study aimed to determine the effect of soft skill competencies and hard skill competencies to the intention to become entrepreneur in the vocational school graduates. Hard skill entrepreneurial competencies are competencies that are needed to running business. Meanwhile for soft skill competencies are competencies related to aspects of personality and cognitive style. Population in this research is vocational graduates in Jakarta and Jogjakarta. The sampling technique used isincidental sampling. We used measuring instruments as follow: the intention to become entrepreneur of Shapero & Sokol (in Riyanti, 2009). soft skill competencies of Spencer & Spencer (1993) and hard skill competencies of Chou. Shen. Hsiou & Chen. 2010). The regression analysis of the 258 respondents showed significant effect of soft skill competencies (initiative. self-confidence and assertiveness) to the intention to become entrepreneur in the vocational school graduates. There are significant effect hard skill competencies (human resources capability competency and production capability competency) to the intention to be entrepreneur. Based on the results. we suggested that the learning process should be more emphasis on direct practice so that more competencies can be formed on vocational school graduates.

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