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International Research Journal of Business Studies
Published by Universitas Prasetiya Mulya
ISSN : 20896271     EISSN : 23384565     DOI : 10.21632/irjbs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 329 Documents
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Creative Accounting Model for Increasing Banking Industries’ Competitive Advantage in Indonesia Supriyati, Supriyati; Herlina, Erida
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.197-207

Abstract

Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities. Furthermore, the banks’ financial statements of Bank Indonesia have become the basis for determining the status of their soundness. In fact, they tend to practice earnings management in order that they can meet the criteria required by Bank Indonesia. For internal purposes, the initiative of earning management has a positive impact on the performance of management. However, for the users of financial statements, it may differ, for example for the value of company, length of time the financial audit, and other aspects of tax evasion by the banks. This study tries to find out 1) the effect of GCG on Earnings Management, 2) the effect of earning management on Company value, the Audit Report Lag, and Taxation, and 3) the effect of Audit Report Lag on Corporate Value and Taxation. This is a quantitative research with the data collected from the bank financial statements, GCG implementation report, and the banks’ annual reports of 2003-2013. There were 41 banks taken using purposive sampling, as listed on the Indonesia Stock Exchange. The results showed that the implementation of GCG affects the occurrence of earning management. Accounting policy flexibility through earning management is expected to affect the length of the audit process and the accuracy of the financial statements presentation on public side. This research is expected to provide managerial implications in order to consider the possibility of earnings management practices in the banking industry. In the long term, earning management is expected to improve the banks’ competitiveness through an increase in the value of the company. Explicitly, earning management also affects the tax avoidance; therefore, the banks intend to pay lower taxes without breaking the existing legislation Taxation Provisions.
The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management Mita, Aria Farah; Utama, Sidharta
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.1-12

Abstract

The objective of this study is to investigate the relationship between related party transactions (RPT) and earnings management. This study argues there is a different influence between RPT a priori likely to result in expropriation and RPT a priori not likely to result in expropriation. RPT a priori likely to result in expropriation creates an incentive to management or controlling shareholder to overstate income to cover or mask their expropriation. This study uses non-absolute discretionary accruals based on Kazsnik model to proxy earnings management. Corporate governance mechanism should reduce the incentive to overstate income in a company that involves in RPT a priori likely to result in expropriation. The results of this study show that the earnings management (income increasing) is affected by the existence of RPT a priori likely to result in expropriation and corporate governance mechanism, but it is not affected by the size/value of the transactions. As expected, companies involving in RPT a priori likely to result in expropriation with weak corporate governance mechanism, tend to manage earnings that increase income. We find that strong corporate governance mechanism decreases the discretionary accruals in companies which have RPT a priori likely to result in expropriation.
Sustainable Development Strategy for Improving the Competitiveness of Oil Palm Industry Wisena, Bambang Aria; Daryanto, Arief; Arifin, Bustanul; Oktaviani, Rina
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.13-37

Abstract

In the Oil World 2014 report, Indonesia is the world’s largest palm oil producer with production of 28 million tons in 2014. Due to increasing market demand for palm oil, environmental and social issues are becoming more essential. This situation requiring a strategy and a policy that is able to balance between the increases of the economic benefits of production while the environmental and social impacts should be minimized. This study aims to identify and describe strategies and policies related to the development of the oil palm industry and its implementation at some companies in Indonesia and to identify factors affecting the competitiveness of the oil palm industry. This study uses ISM (Interpretive Structural Modeling) analytic method with the panel experts of oil palm industry stakeholders from the corporate, government, association, environmental NGOs and academia as respondentts. The results show that the strategy is carried out on the development of a sustainable oil palm industry should increase the attention to the environmental and social aspects with regard to economic aspects. Factors of social, environment, and law enforcement by the government are the most important factors of the strategies.
The Stickiness of Selling, General, and Administrative Costs in the Indonesian Companies Armanto, Benny; Tiono, Karoline Melanika; Suthiono, Henry
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.39-53

Abstract

Selling, general and administration costs are the main components in the Income Statement. A large number of permanent staff in sales and marketing department will make the company dominated by the fixed costs. This fact could lead to sticky cost behavior. In addition, role of the manager can also cause the cost stickiness. When the company’s revenue decreases, manager may delay to decrease the cost or not even decrease cost at all. The objective of the study is to determine whether cost stickiness of selling, general and administrative in the Indonesian listed companies. This study applied log-linear data panel regression with 3605 firm years that is listed in Indonesian Stock Exchange (BEI) from 1993 – 2013. This study finds that selling, general, and administrative costs are sticky only for the manufacturing companies. Furthermore, the results show that adjustment of sales, general, and administrative costs delayed by the manager when revenue decreases, yet the cost stickiness will be reduced in the next period.
The Loyalty Model of Private University Student Leonnard, Leonnard; Daryanto, Heny K.S; Sukandar, Dadang; Yusuf, Eva. Z.
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.55-68

Abstract

This study investigates Loyalty Model of Private University Student by using STIKOM London School of Public Relation as a study case. This study examined the model from service quality, college image, price, trust and satisfaction perspective. Thus, the objective of this study is to examine and analyze the effect of service quality, college image, tuition fee, trust and satisfaction towards students’ loyalty; the effect of service quality, college image, price and satisfaction towards trust; and the effect of service quality, college image and price towards satisfaction. This study used survey methodology with causal design. The samples of the study are 320 college students. The gathering of data is conducted by using questionnaire in likert scale. The analysis of the data used a Structural Equation Model (SEM) approach. The implication of this study is portraying a full contextual description of loyalty model in private university by giving an integrated and innovated contribution to Student Loyalty Model in private university.
The Institution Image and Trust and Their Effect on the Positive Word of Mouth Harsono, Soni
International Research Journal of Business Studies Vol. 7 No. 1 (2014): April - July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.69-78

Abstract

In marketing, it is important to see how competitive a university is. Among public universities (PTN) and private universities (PTS), it shows a very competitive situation recently. To overcome this problem, it requires shaping up the institution image and trust for increasing the positive word of mouth among students. This study aims to determine the effect of the institution image, trust both partially and simultaneously on the positive word of mouth by the students of private universities in Surabaya with their accreditation levels of A, B and C. The sample consists of students from six colleges with accreditation ratings A, B, and C totaling 125 students. Accidental sampling technique was done using a sampling technique of multiple regression analysis with SPSS version 17. It shows, for the college with accreditation category C, the image of the institution both partially and simultaneously has significant positive effect on the positive word of mouth. For the college accreditation category B, the image of the institution and trust simultaneously has significant positive effect on the positive word of mouth and, finally, trust in accreditation category A has significant positive effect on the positive word of mouth and the institution image and trust simultaneously have significant positive effect on the positive word of mouth.
The Effect of Labor Flexibility on Firm Performance in Indonesian Telecommunication Industry Natasaputra, Nugraha; Kusumastuti, Ratih Dyah
International Research Journal of Business Studies Vol. 7 No. 2 (2014): August - November 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.2.79-90

Abstract

The purpose of this study is to analyze the influence of the dynamic business environment, the type of the company’s business strategy external labor flexibility, and internal labor flexibility on the firm performance. The unit of analysis in this study is the company, i.e. the companies in the telecommunications sector in Indonesia. This study uses primary data, through the distribution of questionnaires. Statistical technique used is partial least squares structural equation method (PLS-SEM). The findings suggest that the implementation of labor flexibility is important for the company to compete more efficiently in the market, but the implementation should match the company’s goal. Moreover, to achive the best firm performance, the company may implement both types of labor flexibility, however the implementation of internal labor flexibility should have higher priority.
The Role of Organizational Leadership to Enhance Top 10 CSR Issues and Trends in The Global Economy Rachmayanti, Dewi; Hubeis, Musa; Maarif, M. Syamsul; Affandi, M. Joko
International Research Journal of Business Studies Vol. 7 No. 2 (2014): August - November 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.2.91-107

Abstract

Research on leadership and its relationship with organizational performance have been carried out and not considered CorporateSocial Responsibility (CSR) performance, especially in the field of community development (Comdev) and even done partially. This study aims to investigate the role of organizational leadership to enhance Top 10 CSR issues and trends in the global economy which defines roles and leadership competencies. Thirteen experts were involved in the Forum of Multi Stakeholder Corporate Social Responsibility (MSHCSR) through Focus Group Discussion (FGD). Data by cluster random sampling were statistically analyzed with Assumption Surfacing and Testing Strategy (SAST). The results showed from FGD experts stating if eight roles and eight competencies of the organization’s leadership is very important and influential to enhance Top 10 CSR issues and trends in the global economy.
Predicting Intention to Purchase Counterfeit Products: Extending the Theory of Planned Behavior Patiro, Shine Pintor S.; Sihombing, Sabrina O.
International Research Journal of Business Studies Vol. 7 No. 2 (2014): August - November 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.2.109-120

Abstract

This research was designed to test the ability of an extended theory of planned behavior (TPB) to predict purchase intention of counterfeit products. Value consciousness and past behavior are variables that added into the TPB. Three hundred and fifty respondents completed the research questionnaires. Questionnaires were distributed to respondents by email and drop-off/pick-up method. The data then analyzed using structural equation modeling (SEM). All Hypothesis were supported. This research also provides the managerial implication and suggestion for future research.
Alliance Instability among Indonesian Subsidiaries in The Nigerian Market Kurniawan, Harris Turino
International Research Journal of Business Studies Vol. 7 No. 2 (2014): August - November 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.2.141-153

Abstract

Alliance instability, which is defined as structural and/or ownership status change in a cooperation, is commonly seen in different partsof the world. This study investigates the main factor causing such phenomenon to occur between Indonesian subsidiaries and their local partners in Nigeria. The findings of the study show that an imbalance of bargaining power becomes a potential factor, which then triggers alliance instability due to conflict of expectations shared between the two sides. The conflict arises because local partners fail to respond to the demands of Indonesian subsidiaries related to the development of distribution systems meant for better dissemination of their products in the country.

Page 23 of 33 | Total Record : 329

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