International Research Journal of Business Studies
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
329 Documents
<![CDATA[The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement ]]>
<![CDATA[Suryani, Deby]]>;
<![CDATA[Sitorus, Tigor]]>
<![CDATA[ International Research Journal of Business Studies Vol. 10 No. 3 (2017): December 2017 - March 2018 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.10.3.183-198
<![CDATA[This study briefly aims to extend the relationship between client risk with the audit planning by proposes the acceptance of auditengagement as mediate variable to fill a gap prior research, furthermore to determine the effect of client risk toward the audit planning. This research is a quantitative approach with primary data obtained by questionnaires. The population of this study are the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified) 2016 in Jakarta and sample purposive about 197 respondents. The Structural Equation Modeling was used to analyze the data. The results of this research shows; (1). The Client Risk directly may affect on the audit planning in a positive but not significantly, (2). Client Risk directly affect the acceptance of audit engagement positively and significantly, (3). The Acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly as mediating variable between client risk with the audit planning, where as the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factors.]]>
<![CDATA[True Nature of Supply Network Communication Structure ]]>
<![CDATA[Hakim bin Osman, Lokhman]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.1.1-14
<![CDATA[Globalization of world economy has altered the definition of organizational structure. Global supply chain can no longer beviewed as an arm-length structure. It has become more complex. The complexity demands deeper research and understanding. This research analyzed a structure of supply network in an attempt to elucidate the true structure of the supply network. Using the quantitative Social Network Analysis methodology, findings of this study indicated that, the structure of the supply network differs depending on the types of network relations. An important implication of these findings would be a more focus resource management upon network relationship development that is based on firms’ positions in the different network structure. This research also contributes to the various strategies of effective and efficient supply chain management.]]>
<![CDATA[Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance ]]>
<![CDATA[Farahmita, Aria]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.1.15-29
<![CDATA[This research aims to investigate the influence of the manager’s level of cost management knowledge and job satisfaction on the relationship between budget participation and managerial performance. This research uses theoretical framework of individual performance who claims that individual performance is affected by three dimensions of performance which interact each other, i.e. dimensions of opportunity (participatory budget), dimensions of capacity (cost management knowledge) and the dimensions of willingness (job satisfaction). Hypotheses were tested using multivariate regression models that included interaction of three variables (3-way interaction) between budgetary participation, cost management knowledge and job satisfaction to test their effects on managerial performance. Research shows that budget participation which is given to managers with higher cost management knowledge and higher job satisfaction, had no impact to their managerial performance. Managerial performance variation can be explained by two dimensions. Based on our tests, the findings is consistent that budget participation has positive effect to managerial performance. Further test shows that managerial performance will increase when budget participation combined with high level of cost management knowledge or when budget participation combined with high job satisfaction (2 way interaction). The research also found that the combination of cost management knowledge with high job satisfaction without the opportunity to participate in the budgeting process will actually degrade the managerial performance. ]]>
<![CDATA[Banking Accounting Practices “Humanist” ]]>
<![CDATA[Shonhadji, Nanang]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.1.31-38
<![CDATA[Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God.]]>
<![CDATA[The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement ]]>
<![CDATA[Almilia, Luciana Spica]]>;
<![CDATA[Wulanditya, Putri]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.1.39-47
<![CDATA[This study examines the effect overconfidence and experience on increasing or reducing the information order effect in investment decision making. Subject criteria in this research are: professional investor (who having knowledge and experience in the field of investment and stock market) and nonprofessional investor (who having knowledge in the field of investment and stock market). Based on the subject criteria, then subjects in this research include: accounting students, capital market and investor. This research is using experimental method of 2 x 2 (between subjects). The researcher in conducting this experimental research is using web based. The characteristic of individual (high confidence and low confidence) is measured by calibration test. Independent variable used in this research consist of 2 active independent variables (manipulated) which are as the followings: (1) Pattern of information presentation (step by step and end of sequence); and (2) Presentation order (good news – bad news or bad news – good news). Dependent variable in this research is a revision of investment decision done by research subject. Participants in this study were 78 nonprofessional investor and 48 professional investors. The research result is consistent with that predicted that individuals who have a high level of confidence that will tend to ignore the information available, the impact on individuals with a high level of confidence will be spared from the effects of the information sequence. ]]>
<![CDATA[The Interaction between Human and Organizational Capital in Strategic Human Resource Management ]]>
<![CDATA[Junita, Audia]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.1.49-62
<![CDATA[Studies in strategic human resource management emphasize the contribution of human and human resource management to organizational performance achievement. Human and organizational capitals are strategic capability and mechanism to create value in an organization.This paper seeks to identify an interactive relationship between human and organizational capital in strategic human resource management theoretically, which so far, have not got adequate attention, particularly in a systemic relationship. Library research has been conducted either through books, articles and previous studies related to the issues have been analyzed. It is found that there is an interactive relationship between human resource system as an element of organizational capital and role behavior as an element of human capital, in strategic human resource management, systemically. Organizational capital refers to a human resource system can enhance the strategic value of human capital through their role behavior. Role behavior, then, not only is positioned as an output, but also an input for the desired human resource system, as organizational capital. The result of the theoretical study needs to be followed up by empirical research, to validate the proposed interactive relationship between human and organizational capital.]]>
<![CDATA[Revisiting the Dimensions of Knowledge Management Orientation Behavior in Indonesia Creative Industry ]]>
<![CDATA[Sabil Hussein, Ananda]]>;
<![CDATA[Rahayu, Mintarti]]>;
<![CDATA[Prabandari, Sri Palupi]]>;
<![CDATA[Rosita, Nadiyah Hirfiyana]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.2.63-73
<![CDATA[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.]]>
<![CDATA[A Qualitative Study of Knowledge Exchange in an Indonesian Machine-Making Company ]]>
<![CDATA[Handoko, Indria]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.2.75-92
<![CDATA[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.]]>
<![CDATA[Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness ]]>
<![CDATA[Sari, Dahlia]]>;
<![CDATA[Tjen, Christine]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.2.93-104
<![CDATA[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.]]>
<![CDATA[Understanding Budget Reality in The Perspective of Symbolic Interactionism ]]>
<![CDATA[Ardini, Lilis]]>;
<![CDATA[Dewi, Nurul Hasanah Uswati]]>
<![CDATA[ International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.9.2.105-118
<![CDATA[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.]]>
