bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Entrepreneurship on Poverty Reduction
Authors: Azamat Ostonokulov , Fayzullokh Sattoriy , Nilufar Abdullayeva 
Published: May 2023

Purpose: The main purpose of this research is to analyze how entrepreneurship and entrepreneurship development incentives can influence the reduction of poverty and help to improve the entrepreneurship environment in world countries.

Theoretical Framework: The study of the role of entrepreneurship in reducing poverty has become a major source of interest for scholars and policymakers around the world. A few studies have been conducted by scientists to study the impact of entrepreneurship on poverty reduction. Scholars in fields such as economics and management have tried to explore different approaches in this area and identify the relationships between entrepreneurship and poverty reduction.

Design/Methodology/Approach: In this study, we use a deductive approach, in which the hypotheses are tested for application across countries. The quantitative method has been used for this approach. The Panel Fixed Effects model has been employed to assess the impact of entrepreneurship and entrepreneurship development incentives on poverty.

Findings: Overall, the results showed that entrepreneurship in countries around the world has a positive and significant impact on poverty reduction. In addition, entrepreneurship development incentives increase the efficiency and capacity of entrepreneurial activities to reduce poverty.

Research, Practical & Social implications: This study not only helps to fill the gap in the literature on this topic, but also serves as a model of economic and social development for developed, developing and less developed countries.

Originality/value: This is a new study using changes in the HDI to measure poverty reduction, providing a broader and more comparative indicator that answers research questions. This research supports the claim that entrepreneurial activity has impact on poverty eradication and improving human development and people’s quality of life. Also, it demonstrates the strong relationship between entrepreneurship and poverty alleviation.
Interrelation Between Personality Characteristics and Social Capital in Formation of Entrepreneurial Intention: a Conceptual Framework
Authors: Bhunia Anish Kumar , Shome Mihir Kumar 
Published: May 2023

Purpose: The purpose of this article is to increase theoretical knowledge regarding psychosocial antecedents of entrepreneurial intention by explaining the interrelation between personality characteristics and social capital in the formation of entrepreneurial intention.

Theoretical framework: The study is a combination of two theories. The first one is the personality approach(trait approach) of entrepreneurship(Chye Koh, 1996) and the second one is the social capital approach of entrepreneurship (Nahapiet & Ghoshal, 1998)
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Design/methodology/approach: The study is based on secondary data collected by a review of the literature from journals in the disciplines of entrepreneurship, business and management, psychology, and sociology.

Findings: This article establishes the interrelationships between three major entrepreneurial personalities (Need for Achievement, Locus of control, and Innovativeness) and social capital in forming entrepreneurial intentions by presenting five major propositions which led to building a conceptual framework.

Research, Practical & Social implications: The theoretical implication of this study is that the conceptual framework presented in this article may be used to guide empirical investigations on entrepreneurial intention in the future.

Originality/value: This study theoretically demonstrates how personality characteristics and social capital interactively form entrepreneurial intention through a conceptual framework.
Determinants of the Quality of Financial Reports
Authors: Anto La Ode , Yusran Indha Novitasari 
Published: May 2023

Purpose: This study aims to determine the effect of the internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors on the quality of financial reports of local governments.

Theoretical framework: Internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors affect the quality of financial reports. According to the agency theory, the quality of financial reports improves government performance and increasing accountability by reducing the information asymmetry. Additionally, under the agency theory approach, transparency and information are useful in controlling managers and making them responsible for their decisions, as well as overall organizational performance.

Design/Methodology: The sample in this study was 126 respondents who were obtained using purposive sampling technique from the financial management and accounting officials of Kendari City, Southeast Sulawesi Province, Indonesia. The analytical method used is multiple linear regression analysis.

Findings: The results support the agency theory and found that the internal control system, information technology, applying of accounting standards, and the role of internal auditors had a positive and significant effect on the quality of financial reports of local governments. Meanwhile, human resource competence has a positive but not significant effect on the quality of financial reports of local governments. This shows that the better the internal control system, information technology, applying of accounting standards, and the role of internal audit, the quality of local government financial reports will be better.

Research, Practical & Social implications: This study can fill gaps in the results of previous research and helps to provide useful information for local governments in improving the quality of financial reports as an important part of efforts to increase transparency and accountability in the management and reporting of local government finances.

Originality/Value: The findings suggest several consequences for the fields of public sector accounting and government governance. Additionally, recent empirical evidence shows that the implementation of accountability in many developing countries, including local government in Indonesia has not yet reached general standards and mainly focuses on compliance with applicable regulations, that this study aids in resolving by examining the factors that determine the quality of local government financial reports.
Exploration of the Advantages of Tourism Branding in Bali, Indonesia
Authors: Utama I Gusti Bagus Rai , Tonyjanto Christian , Krismawintari Ni Putu Dyah , Waruwu Dermawan , Sukarsih Ni Nyoman Tri , Suardhana I Nengah 
Published: May 2023

Purpose: This research tried to find a short-term solution by designing an itinerary model for Bali tourism destinations. This model was believed to be able to help travel entrepreneurs choose the tourism branding to take to their tourist destinations advantages.

Theoretical framework: Destination quality and marketing in the marketing mix, there is a set of marketing tools known as the 4P mix, namely Product, Price, Place, and Promotion, whereas tourism marketing has several additional marketing tools that are broken down or developed from product elements such as attraction, accessibility, convenience, and ancillary, which hereinafter known as 4A + 3P mixture. So the tourism marketing mix includes 3P namely: Price, Place, and Promotion, and added 4A namely Attraction, Accessibility, Amenity, and Ancillary

Design/methodology/approach: This study uses a desk research method by conducting studies and comparisons of several theories and secondary data from a couple of official reports then compared with the development of Bali tourism destinations. The Bali tourism destination consist of 8 regencies namely Badung, Gianyar, Bangli, Klungkung, Karangasem, Tabanan, Jembrana, and Buleleng, and 1 city that namely Denpasar.

Findings: All regencies and cities in Bali, it can be explained that Bali Tourism has branding strength in nature, heritage, and culture. The provincial government must be able to make a joint consensus to determine development priority scales based on the advantages of each region, who is the center of tourism, and who is the supporter of tourism. more importantly, what is the ideal distribution system, and determines the composition of the allocation of tourism's contribution to regional development in the Province of Bali.

Research, Practical & Social implications: All the tourist attractions in all regencies and cities in the Province of Bali, it seems that they have the same category, except for the City of Denpasar. As a result, a joint promotion program through the promotion of the Province of Bali, will be able to become a more effective, and efficient promotion program.

Originality/value: The value of the study is finding the advantages of tourism branding in Bali can be determined in real-time.
Social Motivation of Dayak Women's Entrepreneurship: Explore the Home Industry in East Kalimantan
Authors: Fauziah Fenty , Nurfadillah Mursidah , Yamin Bun 
Published: May 2023

Purpose: This article aims to examine the scale of social motivation and a measure of the entrepreneurial level of Dayak women working in small (home-based) industries.

Theoretical framework: The context of ‘push-pull theory’, it emphasizes exploratory factor analysis to test entrepreneurial motivation. Regarding entrepreneurial motivation, there are five vital motives, including cultural preservation, independence, economic support, environment, and work flexibility. They have a massive motivation for entrepreneurship

Design/methodology/approach: We interviewed individual informants, in which a semi-structured schedule explored the responses of Dayak women. Open-ended questions were asked to draw attention to the history of being involved in the business world. Thus, the study adopted a mixed methods approach.

Findings: The Dayak women have a massive motivation for entrepreneurship. They also realize that the business has been running so far as part of preserving the culture to commit to the family economy. Even though they apply it while taking care of the family, the work environment factor has certainly been tested.

Research, Practical & Social implications: For the future agenda, the concentration of studies refers not only to a specific gender but also to a wider cross section. Extensive comparisons should consider a qualitative approach to explore other problems related to entrepreneurial motivation.

Originality/value: The results indicate that the related entrepreneurship to aspects of risk and income level uncertainty, so the family factor is an essential part.
Analysis of Payment Methods for a Candy Distributor Using BI Tools
Authors: De Carvalho Cleginaldo Pereira 
Published: May 2023

Purpose: The present work aims to analyze the payment methods of a candy distributor in order to offer a Decision Support System.

Theoretical framework: In today's world, the need to stand out and reduce waste by companies in the market is increasing. Thus, new ways to help companies in this mission have emerged, such as decision-making tools.

Design/methodology/approach: The methodology used was exploratory in nature, and the forms of approach encompassed both the qualitative and the quantitative.

Findings: As a final result, it was possible to obtain a dashboard in which all forms of payment are evaluated and compared, also showing the loss rates with credit and debit cards.

Research, Practical & Social implications: It is expected that dashboards will be crucial to store and display the data collected about the payment methods, allowing better visualization of these and supporting the decision-making, besides being easy to handle and apply on a daily basis.

Originality/value: It was seen that the dashboard tool is in increasing use, due to its high versatility, applicability, capacity, and competence in delivering what it proposes, the visualization of data.
A Study on Effect of Employee Diversity on Organizational Performance
Authors: Mary S. Sweety Regina , Malhotra Latika , Goswami Indrajit , Kumari P. Anitha , Priya U. 
Published: May 2023

Purpose: The purpose of this study is to investigate the effect of employee diversity on organizational performance.

Theoretical framework: The study is based on the diversity-performance relationship theory, which suggests that a diverse workforce can lead to improved organizational performance.

Design/methodology/approach: The study employs a quantitative research design and utilizes survey data collected from employees and managers in multiple organizations. The data is analyzed using statistical methods to examine the relationship between employee diversity and organizational performance.

Findings: The findings indicate that organizations with a diverse workforce tend to have higher levels of organizational performance, as measured by factors such as productivity, innovation, and employee satisfaction.

Research, practical and social implications: The study has important implications for organizations, as it suggests that actively promoting diversity can lead to improved performance. Additionally, the findings have implications for society, as they suggest that promoting diversity in the workforce can lead to improved outcomes for organizations and their stakeholders.

Originality/value: This study adds to the existing literature by providing new evidence on the relationship between employee diversity and organizational performance, using a large and diverse sample of organizations.
Mediating Effect of Creative Information Advertising on Online Marketplace, Market Reach, and Influencer Marketing Toward Product Sales
Authors: Kristianto Tigor Aditya , Kusmaningtyas Amiartuti , Susanti Nanis 
Published: May 2023

Purpose: This study aims to determine the effect of creative information advertising as a mediation between market expansion and influencer marketing on the number of sales in the online market.

Theoretical framework: The design of creative information advertising is expected to be able to mediate the expansion of market reach and the use of influencer marketing techniques for sales of goods/products, where the expansion of market reach alone is not able to directly and significantly affect sales of goods/products, as well as influencer marketing techniques in the online market. With signaling theory, it can be understood that the wider the market reach, the more diverse the characters, cultures, and capabilities of customers.

Design/methodology/approach: This is a quantitative research using purposive sampling conducted on 398 online marketers in Indonesia. Data is processed with SEM-Amos and SPSS.

Findings: This research provides benefits by building a theoretical model to understand online marketing which raises new findings related to the Signal Theory Point of View, namely the expansion of market reaches whose effect becomes significant when using influencer marketing.

Research, Practical & Social implications: The concept of creative information advertising is able to solve problems that occur between market expansion and insignificant/negative value sales.

Originality/value: This research was conducted with the aim of bridging the negative influence between market reach on product sales by including creative information advertising as an intervening variable. Therefore, the concept of creative information advertising which is a novelty for this research is tested on online marketers of micro and small businesses that use 3rd party marketplaces in Indonesia.
Consequences to the Stock Market Caused by Currency Fluctuations: Jordanian Evidence
Authors: Al-Smadi Arkan Walid , Al-Smadi Raed Walid , Al-Afeef Mohammad Ali , Al-Afeef Mohammad Abdel Mohsen , Kalbouneh Nevin Youssef 
Published: May 2023

Purpose: The aim of this study is to examine the fluctuations in currency exchange in the stock market, as it relates to the Jordanian market.

Theoretical framework: The study's main goal is to identify how Jordanian SMR changes in currency exchange are influenced. Thus, the rational expectations theory has been used in this study. This theory illustrates three key aspects that influence the decision to participate in the stock market, including the availability of information, prior experience, and human reason.

Design/ methodology/approach: The study incorporates the quantitative design, in which, information was extracted from secondary sources i.e. Investing.com. The information has been compiled considering the exchange rates, stock market returns, and cotton prices, beginning in 2015 and ending in 2020. The analysis has been conducted with Granger Causality test, VAR, and ADF.

Findings: The results of this study concludes that fluctuations of exchange rates do not impact changes in cotton prices and the returns of the Jordanian stock exchange.

Research, Practical & Social implications: The study is limited to Jordan, as only Jordan’s cotton price and stock market return data have been gathered. In addition, the time period of consideration of data is confined from 2015 to 2019, limiting the study’s scope.

Originality/Value: The study uses sensitivity analysis to investigate the robustness of the impacts of fluctuations in currency exchange in the stock market, as it relates to the Jordanian market.
Iraq’s Accession to the Wto and the Possible Economic Effects
Authors: Almashhadani Abdulrahman Najm 
Published: May 2023

Purpose: The paper aims to explore the possible economic effects of Iraq's accession to the World Trade Organization.

Theoretical framework: The World Trade Organization occupies an important position among the international economic organizations as it is concerned with international trade, and it adopts the achievement of smooth and smooth trade exchange in light of the liberalization of trade and the reduction of obstacles to its launch across borders, and based on this role, the accession of countries to this organization bears the responsibility of adhering to its laws and decisions in order to maximize the momentum of exchanges Trade between member states, and since agricultural and industrial products constitute an important aspect of international trade and occupy a great place in the interests of the organization and its rules of work, and therefore the accession of Iraq to this organization has become a necessity despite what will result in many positive or negative effects, so Iraq cannot remain isolated from International consensus, and this is what requires him to complete the accession requirements that began in 2004, especially in light of the transformation of the Iraqi economy management after 2003 from the philosophy of the inclusive economy to the philosophy of the free economy.

Design/methodology/approach: The paper adopts an exploratory analysis approach to show the impact of Iraq's accession to the World Trade Organization on the Iraqi economy.

Findings: Iraq will pay a big price for its delay in joining due to the restrictions that countries can impose on its accession, especially since the OIC countries, which numbered (164) countries, control nearly (97%) of the volume of world trade in the sectors of goods, services, intellectual property and transactions. Finance, communications and information technology services.

Research, Practical & Social implications: In this paper, we propose a plan for future study and emphasize Iraqi executive and economic policymakers' achievements.

Originality/value: The findings show an increasing number of publications, with the economic and commercial sectors being the primary contributor. Oil-producing nations in the Middle East also feature prominently.
The Impact of Audit Quality on Firm Performance: the Moderating Role of Ownership Concentration
Authors: Hyarat Hamza Ismail , Husin Norhayati Mat , Jos Rawan Abdel Ghafour 
Published: May 2023

Purpose: The main objectives of this research were to study the direct relationship between audit quality (AQ) and the performance of non-financial Jordanian companies and to look into how ownership concentration affects this relationship.

Theoretical framework: This research focuses on AQ, FP, and ownership concentration. Ownership concentration moderates the relationship between AQ and FP, according to the framework. Audit fees are used to evaluate AQ and lend credibility to financial reports, protecting shareholders' interests.

Design/methodology/approach: The study was conducted on public companies listed on the Stock Exchange of Amman (ASE) in the services and industry sectors, with a total of 92 firms, from 2014 to 2018. The data analysis method used was partial least squares structural equation modelling (PLS-SEM).

Findings: The study's findings suggest that AQ is positively linked to FP, and ownership concentration has a positive and significant effect on FP. Additionally, the moderating influence of ownership concentration confirms that AQ has a statistically significant impact on FP.

Research, Practical & Social implications: The result of this article helps firm managers, regulatory agencies, and market participants on the ASE, as well as nations with highly concentrated ownership and policymakers, understand governance.

Originality/value: This study is one of the first papers in the Jordanian context to address the role of moderating the effect of ownership concentration between AC and FP.
Manufacturing Industry Strategy in Increasing the Acceleration of Economic Growth in Indonesia
Authors: Wolok Eduart , Yapanto Lis Melissa , Lapian Agnes L .CH P. , Wolok Tineke , Aneta Asna 
Published: May 2023

Purpose: The purpose of this research is to identify the manufacturing industry's strategy for accelerating economic growth in Indonesia. The descriptive qualitative technique was used in this study.

Theoretical Framework: The source of data used is secondary data obtained through literature review or literary research. The manufacturing industry has accounted for 20.27% of ASEN's national economy.

Design/Methodology/Approach: A qualitative technique was used in this research. The source of data used is secondary data obtained through literature review or literary research.

Findings: The manufacturing industry strategy materializes to accelerate Indonesia's economic development, implementing an industrial strategy 4.0, i.e. a planet to establish the Digital Industry Center of Indonesia.

Research Practical and Social Implications: The manufacturing industry's strategy to accelerate Indonesia's economic growth is embodied with the implementation of an Industrial 4.0 strategy, i.e. a planet for the implementation of the Indonesia Digital Industry Center 4.0 (PIDI 4.0).

Originality/Value: The data collected are secondary data obtained from the literature, journals, newspapers and the Central Statistical Agency (BPS). According to the necessary data, the GDP growth rate of manufacturing industry has occurred in the period 2017-2021.