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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 48 Documents
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Earnings Management Indications in Late Financial Reporting: Evidence from Consumer Cyclicals Sector Companies on the Indonesia Stock Exchange Indri Erani; Tri Joko Prasetyo; Chara Pratami Tidespania Tubarad
Global Academy of Business Studies Vol. 2 No. 4 (2026): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i4.4166

Abstract

Purpose: This study aims to investigate whether earnings management, as measured by the Beneish M-Score, differs significantly between on-time and late-reporting consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Research Methodology: A quantitative comparative design was employed using 76 firm-year observations (38 on-time and 38 late reporters) from 2020 to 2024. Timeliness was classified based on the OJK regulatory deadline, and earnings management was measured using the eight-component Beneish M-score. The Mann-Whitney U test was used for hypothesis testing, and robustness was assessed via logarithmic data transformation. Results: Late reporters had significantly higher aggregate M-scores (p < 0.05), with 86.84% classified as likely manipulators, compared to 63.16% of on-time reporters. Descriptive trends showed higher DSRI, GMI, TATA, and LVGI in late reporters, although no significant differences were observed in the individual components. TATA became significant after logarithmic transformation, indicating its sensitivity to distributional adjustments. Conclusions: The findings suggest a strong association between delayed reporting and earnings-manipulation risk. Regulators, auditors, and investors should use the Beneish M-Score as an early warning indicator of potential earnings management in companies that report late. Limitations: The sample is limited to the consumer cyclicals sector, and the Beneish M-score captures only accrual-based earnings management. The binary classification of reporting timeliness may overlook the varying degrees of delay. Contributions: This study provides new empirical evidence on the relationship between financial reporting timeliness and earnings quality in Indonesia, offering insights for market practitioners and regulators.
Effects of Audit Committee Monitoring and Independence on Bank Performance: Evidence from Emerging Market Md. Adnan Ahmed
Global Academy of Business Studies Vol. 3 No. 1 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i1.4042

Abstract

Purpose: This study explores whether audit committee monitoring intensity and independence influence the performance of listed commercial banks. Research Methodology: Tobin’s Q is used as the primary market-based measure, and Return on Assets is used as an alternative indicator. We examine two core governance variables: the lagged number of audit committee meetings and the lagged proportion of independent directors on the audit committee (ACIND). Based on panel data for listed commercial banks over 24 years, the study applies Panel-Corrected Standard Errors and Fixed Effects models to evaluate the connection between audit committee characteristics and firm performance. Results: The results show that both audit committee monitoring intensity and independence are negative and statistically significant determinants of performance across model specifications. More frequent audit committee meetings and higher committee independence are associated with lower Tobin’s Q. The robustness analysis using ROA confirms similar negative effects on accounting performance. Conclusions: The findings suggest that, in the banking context, greater audit committee monitoring and independence may reflect reactive responses to underlying risk and poor performance rather than proactive, value-enhancing governance. Limitations: This study was conducted only on banks. Other industries can be incorporated to generalize these findings. Contributions: This study highlights the importance of oversight quality, director expertise, and institutional context in shaping governance effectiveness.
Determinants of Open Unemployment in Papua and New Autonomous Regions: A Panel Data Analysis Trisnawati Trisnawati; Mesak Iek; Yundy Hafizrianda
Global Academy of Business Studies Vol. 3 No. 1 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i1.4228

Abstract

Purpose: This study examines the effects of economic growth, education level, inflation, and labor force participation on the Open Unemployment Rate (OUR) across Papua Province and its three New Autonomous Regions (NARs) Papua Selatan, Papua Tengah, and Papua Pegunungan during the 2017–2024 period. Research Methodology: This research employed a quantitative approach using panel data regression analysis based on secondary data obtained from BPS (Statistics Indonesia). Model selection was determined through Chow, Hausman, and Lagrange Multiplier tests, resulting in the use of Fixed Effect Model (FEM) and Random Effect Model (REM) specifications. Classical assumption tests included normality, multicollinearity, and heteroscedasticity diagnostics, with robust standard errors applied to heteroscedastic models. Data analysis was conducted using STATA. Results: Economic growth significantly reduced unemployment in Papua Selatan, Papua Pegunungan, and the pooled model, but was insignificant in Papua and Papua Tengah. Education significantly affected unemployment in all provinces with varying directions, indicating labor market mismatch. Inflation was insignificant, while labor force participation was significant only in Papua Tengah. Conclusions: Unemployment dynamics in Papua are structurally heterogeneous and require province-specific employment policies emphasizing labor-intensive sector development, vocational education alignment, and informal sector formalization. Limitations: This study is limited to macroeconomic indicators and secondary panel data at the regency/city level. Contributions: This study contributes to the literature on regional labor market disparities in post-autonomy Papua by providing empirical evidence on asymmetric unemployment determinants across newly established autonomous regions.
Price Promotion and Ease of Use on Generation Z Impulsive Buying through Fear of Missing Out Sastra Mico
Global Academy of Business Studies Vol. 2 No. 3 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i3.4231

Abstract

Purpose: This study develops and explains a conceptual model of how price promotion and application ease of use influence impulsive buying among Generation Z e-commerce users, with the Fear of Missing Out (FoMO) acting as an intervening variable that links marketing and technological stimuli to spontaneous purchasing. Research Methodology: This study uses an integrative literature review. Peer-reviewed articles on price promotion, technology acceptance, FoMO, and impulsive buying were collected, compared, and synthesized to construct a theoretical framework and a set of testable propositions, together with a proposed measurement model for future empirical validation using partial least squares structural equation Modeling. Results: A four-path model was synthesized. Price promotion is proposed to raise FoMO; application ease of use and FoMO are each proposed to increase impulsive buying; and FoMO is proposed to mediate the effect of price promotion on impulsive buying. Conclusions: FoMO functions as a central psychological mechanism that converts promotional and technological stimuli into unplanned purchases among young digital consumer. Limitations: The model is conceptual and has not yet been validated using primary data. Contributions: This study connects the Technology Acceptance Model with FoMO research and offers a ready framework for empirical testing, alongside practical guidance for e-commerce managers and consumer-protection scholars.
The Role of Promotional Deception in Influencing Voters’ Decisions (A Case Study of Iraqi Society) Yaseen Ali Hameed Alkubeisy; Sabah Mohammed Obaid; Anwer Salam Hafedh
Global Academy of Business Studies Vol. 3 No. 1 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i1.4291

Abstract

Purpose: This study examines how promotional deception shapesvoters' decisions in Iraqi society, an emerging democracy markedby political fragmentation, identity-based voting, and unevenmedia literacy. It investigates four dimensions of promotionaldeception, namely misleading information, emotionalmanipulation, fake news, and unrealistic electoral promises, andtheir influence on voter decisions.Methodology: A descriptive analytical design was adopted usinga structured questionnaire administered to 100 Iraqi voters fromvaried educational and occupational backgrounds. Data wereanalyzed in SPSS through descriptive statistics, Cronbach's alphareliability testing, an independent samples t-test, Pearsoncorrelation, and simple linear regression to test the hypothesizedrelationship between promotional deception and voter decisions.Results: Findings confirm a statistically significant positive effectof promotional deception on voter decisions. Social mediaemerged as the principal channel for disseminating misleadingcontent, emotional manipulation exerted the strongest influenceamong the four dimensions, and respondents displayed onlymoderate media literacy.Conclusions: Promotional deception measurably distorts rationalelectoral judgment among Iraqi voters, reinforcing emotionallydriven rather than policy-based decisions and exposing thefragility of informed citizenship within a consolidatingdemocracy.Limitations: The cross-sectional design and conveniencesampling restrict causal inference and generalizability beyond thesurveyed population.Contributions: The study extends political marketing theory toan underexamined Middle Eastern context and offers evidencebased guidance for regulators, educators, and electoral institutionsstrengthening media literacy and transparency.
The Impact of Disclosing the Quality of the Internal Control System on Improving Institutional Performance: A Field Study on the Iraqi Banking Sector Hasan Hadi Mousa
Global Academy of Business Studies Vol. 3 No. 1 (2026): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i1.4294

Abstract

Purpose: This study investigates the impact of disclosing the quality of the internal control system on improving institutional performance in the Iraqi banking sector, addressing the critical challenge of inadequate governance transparency amidst the Central Bank of Iraq's comprehensive reform program (2023–2025). Methodology: A descriptive-analytical and field-based approach was adopted. A structured questionnaire employing a five-point Likert scale was administered to a purposive sample of 285 respondents across Iraqi commercial, private, and Islamic banks, encompassing executive managers, financial managers, internal auditors, and audit committee members. Data were analyzed using descriptive statistics, Pearson correlation, multiple regression, and structural equation modeling via SPSS and AMOS. Results: The five COSO framework components—control environment, risk assessment, control activities, information and communication, and monitoring—collectively explained 61.8% of the variance in institutional performance (R² = 0.618, F = 89.4, p < 0.001). Control activities emerged as the strongest predictor (? = 0.311), while information and communication recorded the lowest disclosure level (mean = 3.48), reflecting digital transformation gaps. Conclusions: Transparent disclosure of internal control quality exerts a statistically significant positive influence on institutional performance. Private banks demonstrate higher disclosure levels in control activities and information systems, while government banks maintain comparative strength in the control environment component. Limitations: The study is constrained by its cross-sectional design, geographic focus on Iraq, and reliance on self-reported perceptions, which may not fully capture objectively verifiable disclosure practices across the entire banking sector. Contributions: This research provides empirical evidence from an emerging economy undergoing institutional reform, offering a context-specific framework for banking regulators and practitioners to enhance internal control disclosure and governance standards in alignment with international benchmarks.
Regional Expenditure, Human Development Index, and Economic Growth: Panel Data Evidence from Saireri I Komang Giya Pramardika; Mesak Iek; Transna Putra Urip S
Global Academy of Business Studies Vol. 3 No. 2 (2026): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3i2.4300

Abstract

Purpose: This study examines the effects of regional government expenditure on two key development outcomes — the Human Development Index (HDI) and economic growth — in the Saireri Customary Region of Papua Province, Indonesia. The four districts in this region (Biak Numfor, Kepulauan Yapen, Waropen, and Supiori) are characterized by a high dependence on central government transfers, significant inter-district HDI disparities, and heterogeneous economic growth trajectories. Despite these characteristics, an empirically rigorous analysis of regional expenditure effectiveness in this customary territory remains limited, particularly for the post-2015 period following Papua Special Autonomy Fund expansion. Research Methodology: A quantitative panel data approach was adopted, employing an unbalanced panel of 40 district-year observations across four districts from 2015 to 2024. Secondary data on HDI, GDP growth based on constant 2010 prices, and realized regional expenditure (transformed using the natural logarithm to normalize distribution) were obtained from BPS district-level statistical yearbooks (Kabupaten Dalam Angka) and Regional Government Financial Reports (LKPD). Two simple linear panel regression models were estimated: Model 1 with HDI as the dependent variable and Model 2 with economic growth as the dependent variable, both with (ln) regional expenditure as the predictor. Panel model selection followed the Chow (Pooled OLS vs. FEM) and Hausman (FEM vs. REM) tests. Heteroscedasticity was assessed using White’s test. The fixed effects model (FEM) was selected for Model 1 and the random effects model (REM) for Model 2. Results: Regional expenditure positively and statistically significantly affected the HDI (? = 14.724, t = 10.266, p = 0.000; Adjusted R² = 0.782). Cross-sectional fixed effects reveal that Biak Numfor has the strongest positive district-specific HDI trajectory (+4.21), while Supiori has the largest negative deviation (?3.42), reflecting structural disparities in public service delivery. Regional expenditure does not significantly influence economic growth in the Random Effect Model (? = ?0.359, t = ?0.154, p = 0.878; Adjusted R² = ?0.026), indicating that aggregate expenditure increases have not translated into measurable GRDP growth in the observation period. Conclusions: Regional expenditure in the Saireri Customary Region is significantly more effective in improving human development outcomes than in stimulating economic growth, suggesting structural weaknesses in the economic growth transmission mechanism of public expenditure in this remote Papua region. Limitations: The analysis uses aggregate regional expenditure without disaggregation by sector, the four-district, ten-year panel provides limited degrees of freedom, and causal inference is constrained by the cross-sectional dependence structure of the data. Contributions: This study provides the first systematic panel data analysis of regional expenditure effectiveness in the Saireri Customary Region, advancing the understanding of fiscal decentralization outcomes in remote Papua contexts and demonstrating the divergence between HDI and economic growth responses to government spending, a finding with direct implications for Papua Special Autonomy Fund allocation strategy.
Evaluating Permenkes No. 72/2016 Pharmaceutical Service Effectiveness in an Indonesian Referral Hospital Nyoman Sumarna; Wayan Astawa; Nyoman Suargita
Global Academy of Business Studies Vol. 3 No. 2 (2026): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v3.n2.p87-99.2026

Abstract

Purpose: This study evaluates the effectiveness of Indonesia's Ministry of Health Regulation No. 72/2016 (Permenkes No. 72/2016) implementation at the Pharmacy Installation of RSUP Prof. Dr. I.G.N.G. Ngoerah, a national referral hospital in Bali, Indonesia, using Steers' organizational effectiveness framework encompassing goal achievement, adaptation, and integrity dimensions. Research Methodology: A qualitative descriptive study was conducted from January to May 2024. Data were collected through in-depth interviews with key informants including the Head of Pharmacy Installation, pharmacists, pharmacy staff, and patients or visitors, supplemented by direct observation and document analysis, and were examined using thematic analysis organized around the three effectiveness dimensions. Results: Goal achievement showed partial success through Unit Dose Dispensing system implementation, formulary maintenance, medication error minimization, and standard-compliant waiting times. Adaptation demonstrated digitalization through the Hospital Information System with e-prescribing, emergency procurement mechanisms, and enhanced pharmacist competencies. Integrity revealed adherence to standard operating procedures for High-Alert and LASA drugs alongside interprofessional collaboration, though largely formalistic in character. Conclusions: Implementation has progressed but optimization remains incomplete, with adaptation emerging as the most crucial element for sustainability. Limitations: Findings are drawn from a single tertiary referral hospital and a qualitative design that limits statistical generalization. Contributions: The study offers an organizational effectiveness lens for evaluating pharmaceutical policy implementation in resource-constrained referral hospitals.

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