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Global Academy of Business Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 31103197     DOI : https://doi.org/10.35912/gabs
Core Subject : Economy,
Economics, Econometrics & Finance
Global Academy of Business Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal that publishes high-quality, critical, and original research in the field of business and management. The journal serves as a platform for researchers, academics, and practitioners to present innovative ideas, empirical findings, and theoretical contributions that advance both the understanding and practice of business. We welcome a broad range of manuscript types, including original research articles, review articles, case studies, book reviews, and critical discussions. The scope covers diverse areas such as strategic management, marketing, finance, entrepreneurship, human resource management, operations, and international business. Through fostering scholarly exchange and promoting rigorous research, Global Academy of Business Studies aims to bridge the gap between theory and practice, encourage multidisciplinary approaches to business challenges, and contribute to the global discourse on sustainable and innovative business solutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 30 Documents
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Analysis of the effect of Supplementary Food Provision (PMT) budget distribution on improving child nutrition for stunting eradication in Mimika Regency Oktovina Naa; Hasan Basri Umar; Risky Novan Ngutra
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3477

Abstract

Purpose: This study aims to analyze the effect of the distribution of the Supplementary Food Provision (PMT) budget on improving child nutrition as part of stunting alleviation efforts in Mimika Regency. The focus is on how government allocations and budget management contribute to nutritional improvements among vulnerable groups. Research methodology: The research applies an associative method to identify the relationship between budget distribution and nutritional outcomes. Data were collected through structured questionnaires and in-depth interviews with respondents directly involved in program implementation. The analysis technique used is simple linear regression to measure the effect of PMT budget allocation on child nutrition indicators. Results: Findings indicate that the distribution of the PMT budget has brought tangible benefits, particularly to children under five and pregnant women at risk of malnutrition. The regression results confirm that budget allocation has a positive and statistically significant impact on improving child nutrition for stunting alleviation in Mimika Regency. Nevertheless, the program still faces obstacles, including uneven distribution, limited monitoring, and external socioeconomic factors. Addressing these barriers is essential for achieving optimal and sustainable results. Conclusions: The distribution of the PMT budget plays a crucial role in enhancing children’s nutritional status and supporting stunting reduction strategies. Proper targeting and effective use of the budget can strengthen outcomes, though improvements in governance, monitoring, and community engagement remain necessary. Limitations: The study is limited by reliance on local government reports, a narrow geographic scope, and the exclusion of external determinants such as parenting practices, healthcare access, and socioeconomic conditions. Contribution: This study provides practical insights for policymakers to refine budget management and intervention strategies, while academically contributing to the literature on the role of public funding in combating malnutrition and stunting.
Raja Analysis of the potential and effectiveness of central market retribution revenue on the Regional Original Income (PAD) of Mimika Regency Charlex Luis Pakage; Hasan Basri Umar; Risky Novan Ngutra
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3478

Abstract

Purpose: This study aims to evaluate the potential and effectiveness of central market retribution revenue and its contribution to the Regional Original Income (PAD) of Mimika Regency. It seeks to determine whether market retribution is managed optimally and whether it provides meaningful income to the local government. Methodology: The research adopts a quantitative approach with descriptive and case study methods. Data were collected through documentation, questionnaires, and interviews conducted between 2019 and 2023. Analytical techniques included the calculation of effectiveness ratios, contribution analysis, and retribution potential assessment using standard regional financial formulas. Data validity was ensured through triangulation methods. Results: The findings indicate that the effectiveness of central market retribution collection in Mimika was consistently high, with an average rate above 90%, thereby categorized as effective. However, the contribution to overall PAD remained low, averaging only 2.03% during 2019–2023. The study also found that retribution potential was not fully realized due to incomplete trader registration, low payment compliance, and reliance on manual collection systems, which hinder transparency and efficiency. Conclusions: The study concludes that although central market retribution in Mimika Regency is effectively collected, its contribution to PAD is still minimal. This gap is primarily attributed to administrative inefficiencies and structural challenges. To maximize retribution revenue and strengthen local fiscal capacity, the government must improve trader data management, implement stronger monitoring systems, and adopt digital retribution mechanisms. Limitations: The research is limited to Pasar Sentral Timika and relies mainly on secondary financial data, which may not fully reflect informal transactions or administrative constraints. Contribution: This study contributes to regional fiscal policy literature by demonstrating the gap between potential and realized revenue, offering policy insights for enhancing local revenue through digitization, compliance enforcement, and governance reforms.
Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency Penegi Dolame; Julius Ary Mollet; Halomoan Hutajulu
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3527

Abstract

Purpose: This study aims to (1) assess the potential revenue from billboard tax in Mimika Regency, (2) evaluate the effectiveness of billboard tax collection based on annual revenue targets, and (3) determine its effectiveness based on the actual revenue potential. Research/methodology: This research adopts a quantitative descriptive approach using secondary data from 2019 to 2024, collected from the Regional Revenue Agency (BAPENDA) of Mimika Regency. Data collection was conducted through documentation and interviews. Advertising tax potential was calculated using the formula P=R×S×D×PrP = R\times S\times D\times PrP=R×S×D×Pr, while effectiveness was analyzed using standard ratios compared to both revenue targets and estimated tax potential. Results: The billboard tax potential in Mimika Regency showed consistent growth, from IDR 3.9 billion in 2019 to IDR 6.2 billion in 2024. Tax revenue consistently exceeded annual targets, with an average effectiveness ratio of 107.71%, categorized as very effective. However, effectiveness based on potential was relatively low, averaging 60.81%, indicating a significant gap between potential and actual revenue collection. Conclusions: While the tax collection based on set targets is highly effective, the overall revenue still falls short of the actual potential, reflecting underutilized sources. This implies the need for improved tax object data collection and more optimal revenue management. Limitations: The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges. Contribution: This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.
Analysis of human resource development in improving employee performance productivity Regional Financial and Asset Management Agency (BPKAD) Papua Province Lusiana Riska Lani; Halomoan Hutajulu; J. Ary Mollet
Global Academy of Business Studies Vol. 1 No. 4 (2025): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i4.3531

Abstract

Purpose: This study aims to analyse the development of human resources (HR) in improving employee performance productivity at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. Research methodology: This research uses a mixed-method approach: quantitatively through questionnaires distributed to 45 respondents, and qualitatively through in-depth interviews with BPKAD employees. Data were analysed using simple linear regression and supported by SWOT analysis. Results: The study found that HR development significantly influences the improvement of employee performance productivity. The simple linear regression analysis showed that the HR development variable (X) contributed 73.5% to the regional financial performance variable (Y), with a significance value of <0.001. Qualitative data revealed that training and technical guidance are the primary HR development strategies, despite challenges such as budget constraints, limited access to training, and a lack of field-specific experts. Conclusions: Planned HR development supported by training and continuous evaluation improves employee efficiency and accountability. Strategic HR improvement should focus on optimising internal strengths and leveraging external opportunities in a collaborative and sustainable way. Limitations: The study is limited by the small sample size (45 respondents) and potential constraints in qualitative generalisation due to context-specific findings at BPKAD Papua Province. Contribution: This research contributes to the literature on public sector HR development by highlighting the measurable impact of HR strategies on performance outcomes and identifying actionable improvement areas through SWOT-based analysis.
The impact of capital structure, investment growth, and liquidity on financial performance of automotive companies and its components on the Indonesia Stock Exchange (2018-2022) Riska Mandasari; Brady Rikumahu
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3568

Abstract

Purpose: This study analyzes the influence of capital, investment, and liquidity structures on the financial performance of automotive companies and their components listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Research methodology: Multiple regression analysis was used, and data were obtained from the company's annual financial statements from 2018 to 2022. The findings of this study are expected to provide important insights for financial managers and stakeholders in managing company finances and serve as a reference for investors and creditors in evaluating the financial performance of a company. Results: The results show that capital structure has a significantly positive effect on financial performance, while investment and liquidity do not significantly affect it. Conclusion: Capital structure significantly improves the financial performance of automotive companies, whereas investment and liquidity show no significant effects. Therefore, optimizing the capital structure is crucial for strengthening financial strategies in the Indonesian automotive sector. Limitation: The study's limitation is that it focuses solely on automotive companies listed on the Indonesia Stock Exchange during the specified time frame. Contribution: The study's contribution is that it provides empirical evidence regarding the impact of capital structure, investment growth, and liquidity on financial performance in the Indonesian automotive industry, which can inform future research and practical applications in this context.
The effect of education, training, and promotion on employee performance through job satisfaction in the inspectorate of Tanjungpinang City and Bintan District Eko Haryanto; Chablullah Wibisono; I Wayan Catrayasa
Global Academy of Business Studies Vol. 1 No. 4 (2025): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i4.3569

Abstract

Purpose: This study examines the relationship between education, training, and promotion on employee performance, mediated by job satisfaction. Research methodology: This study uses a quantitative research methodology involving survey questionnaires administered to employees in the Inspectorate of Tanjungpinang City and Bintan District. Results: This study is expected to show a positive relationship between education, training, promotion, and job satisfaction, with job satisfaction mediating their effect on employee performance. These findings aim to provide insights for organizations to enhance their HRM practices and optimize employee performance. Conclusion: Education, training, and promotion positively influence employee performance through the mediation of job satisfaction. Strengthening HRM strategies that enhance job satisfaction is essential for optimizing organizational outcomes. Limitations: Acknowledging constraints, this study recognizes limitations related to the sample size and geographical scope, which impact the generalizability of the findings. External factors beyond the control of this study may introduce variability. Contribution: This research enriches scholarly discourse by offering a nuanced understanding of how education, training, and promotion collectively impact employee performance through the lens of job satisfaction. Practical recommendations are provided for the organizational stakeholders.
The influence of wages and allowances on productive working hours and business income at PT Hai Wah Talbuk Timika Eko Joko Nugroho; Halomoan Hutajulu; Ary Mollet
Global Academy of Business Studies Vol. 1 No. 1 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i1.3574

Abstract

Purpose: This study examines the influence of wages and allowances on productive working hours and business income at PT Hai Wah Talbuk, a medium-sized enterprise in Mimika, Papua. It identifies which compensation component—wages or allowances—most affects productivity and how productive hours impact revenue. Methodology: A quantitative approach using 2017–2024 time-series secondary data was applied. Variables included wages, allowances, productive working hours, and company income. Multiple linear regression analyzed the effect of wages and allowances on working hours, while simple linear regression assessed the impact of productive hours on income. Classical assumption tests validated the model. Results: Wages had a significant positive effect on productive working hours (p < 0.05), while allowances were positive but insignificant. Productive working hours strongly influenced business income (R² = 0.966; p < 0.01), confirming a direct link between productivity and financial performance. Conclusions: Wages significantly boost productive working hours and, in turn, company income, while allowances have a weaker effect. Productive hours are a key driver of revenue, emphasizing the role of effective wage policies. Limitations: The study focuses on one company, excluding qualitative factors like leadership or organizational culture. Contribution: Provides empirical evidence for SMEs and policymakers to prioritize monetary compensation over non-cash benefits to improve labor productivity and revenue in remote, resource-limited regions.
The effect of financial performance targets and financial stability on financial report fraud practices with independent commissioners as moderating variables (Empirical study on companies’ sector consumer goods industry period 2018 - 2022) Arif Darmawan Suwardi; Sugeng Riyadi
Global Academy of Business Studies Vol. 1 No. 1 (2024): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i1.3575

Abstract

Purpose: This study examines the influence of setting financial performance targets and the condition of a company's financial stability on financial statement fraud practices, with the presence of an independent board of commissioners as a moderating variable. Research Methodology: A quantitative approach was applied using secondary data from 33 firms, yielding 165 observations. Panel data regression and Moderated Regression Analysis (MRA) with EViews software were used to test the hypotheses. Results: The findings show that financial performance targets and financial stability do not significantly affect financial statement fraud. The independent board of commissioners cannot moderate these relationships. However, independent commissioners have a significant negative effect, helping to reduce fraudulent practices. Conclusions: The study concludes that financial targets and stability are not decisive in fraud practices, while independent commissioners play a preventive role but not as moderating variables. Limitations: The scope is limited to consumer goods companies, profitability indicators, and the 2018–2022 period, without considering the broader external factors. Contribution: This study provides empirical evidence for corporate governance studies in Indonesia and highlights the importance of strengthening the role of independent commissioners to enhance oversight and reduce fraud risk.
Prediction of financial distress in transportation and logistics companies before, during and after the Covid-19 pandemic listed on the Indonesia Stock Exchange Sinta Dewi; Brady Rikumahu
Global Academy of Business Studies Vol. 1 No. 2 (2024): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i2.3576

Abstract

Purpose: This study aims to predict financial distress in transportation and logistics companies before, during, and after the Covid-19 pandemic. Research Methodology: A total of 23 transportation and logistics companies were selected as the research sample using purposive sampling method. Secondary data from audited financial statements for 2019–2023 were analyzed. Three financial ratios—Current Ratio (CR), Return on Assets (ROA), and Debt-to-Asset Ratio (DAR)—were used as input variables. An Artificial Neural Network (ANN) with a multilayer perceptron backpropagation algorithm was employed to train and test the prediction models. The best architecture was identified by comparing the model performance across variations in hidden neurons. Results: The results reveal that companies reported as financially distressed have lower average values for the three ratios than companies not experiencing financial distress, making them suitable input variables. The best artificial neural network architecture in this study included an input layer with 60 neurons, a hidden layer with 15 neurons, and an output layer with a single neuron. This architecture achieved a training performance mean square error (MSE) of 0.125004 and an R-value of 50.00%. The study's findings suggest that 12 companies are likely to experience financial distress. Conclusions: Financial ratios are effective indicators of distress, and ANN models can predict potential bankruptcy with a reasonable accuracy. Limitations: This study is limited to three financial ratios and a single sector, which may not fully capture the broader determinants of financial distress. Contribution: This study contributes to the financial distress prediction literature by applying ANN to transportation and logistics firms in Indonesia and offers practical tools for stakeholders to anticipate risks and design preventive strategies.
The impact of cultural values, security perceptions, and influencer interactions on social commerce adoption in Indonesia Sabirin Sabirin; Ela Elliyana; Rosmiati Rosmiati
Global Academy of Business Studies Vol. 1 No. 2 (2024): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i2.3577

Abstract

Purpose: This study aims to analyze the influence of local cultural values, perceived security and privacy, consumer–influencer interactions, the use of social commerce, and marketing strategies through social media on social commerce adoption in Indonesia. The transformation from e-commerce to social commerce has reshaped consumer behavior, emphasizing trust, engagement, and cultural adaptation on digital platforms. Methods: A quantitative approach was applied using an online questionnaire distributed to 300 respondents in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the relationships among cultural, behavioral, and technological factors influencing social commerce adoption. Results: The findings confirm that All five hypotheses were accepted. Local cultural values, perceived security and privacy, influencer interaction, social commerce usage, and social media marketing strategies significantly affect adoption and usage. Perceived security and privacy enhance consumer trust, influencer interaction fosters engagement, and social media marketing increases purchase intention. Conclusion: This study concludes that cultural adaptation, trust-building, and interactive marketing are key to strengthening consumer engagement and adopting social commerce in Indonesia. Limitation: This study is limited to a cross-sectional dataset of Indonesian respondents and does not capture longitudinal changes or regional variations in consumer behavior. Contribution: This study enriches the understanding of digital consumer culture by integrating sociocultural and technological perspectives, offering practical insights for businesses to develop culturally adaptive and trust-oriented social commerce strategies.

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