bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia
Authors: Wahyuni Amalia , Nugroho Mulyanto , Murwato Ontot 
Published: June 2023

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior.

Theoretical framework: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors.

Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents.

Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes.

Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors.

Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.
The Assessment of Company Performance Target Using Balanced Scorecard Methods
Authors: Bandono Adi , Nugroho Sukmo Hadi 
Published: June 2023

Purpose: This study aims to determine the performance of a company by comparing the targets and company achievements to produce the final score of the balanced scorecard achieved.

Theoretical framework: This study discusses several theoretical frameworks which include Target Achievement, Company Performance and Balanced Scorecard theory along with company key performance indicators

Design/methodology/approach: This research is a descriptive study with quantitative and qualitative approaches using the calculation through the balanced scorecard concept for each key performance indicator in the four balanced scorecard business perspectives by comparing the targets and their achievements to produce the final score of the balanced scorecard achieved by the company.

Findings: The results of this study indicate that (1) The balanced scorecard achievement at Company A in 2020 is 4.15. This value indicates that the target achievement achieved by the company is slightly higher than the predetermined target. (2) Key Performance Indicators (KPI) determined by Company A in 2020 are (a) Financial perspective consisting of Profitability index, Return on Capital Employed, Return on Investment, Current Ratio reaching a cumulative Balanced Scorecard score of 1, 58. (b) Customer Perspective which is carried out by analyzing customer satisfaction which consists of physical evidence, reliability, responsiveness, assurance, and care to achieve a BSC cumulative score of 1.00. (c) Internal Business Process Perspective which consists of the innovation ratio and the compliance level ratio reaching the BSC cumulative score of 0.70. (d) Growth and learning perspective consisting of employee satisfaction, the number of employees attending education and training, education and training costs, the implementation time of 0.87.

Research, Practical & Social implications: The results are useful for decision makers in finance companies and other organizations on work culture in Indonesia because they show that the proposed practices have an important impact on organizational excellence.

Originality/value: The value of this study stems from its handling of one of the important sectors, namely the financial industry sector in companies, because this sector is considered the most important and effective in the process of corporate economic development.
The Effect of Compensation, Labor Insurance, and Old Age Guarantee on Employee Satisfaction in Government Institutions
Authors: Nugroho Sukmo Hadi , Bandono Adi 
Published: June 2023

Purpose: This study aims to find out how the effect of compensation (X1), labor insurance (X2), and old-age insurance (X3) on employee job satisfaction (Y) in a government institution. Nowadays Government Institutions are trying to continuously manage the existence of their employees so that they can work better and can show good work performance so that the organizational goals can be achieved optimally. One of the steps that can be taken is by providing compensation to employees, as well as providing labor insurance and old-age insurance, all of which aim to make employees feel satisfied in working in an organization.
Theoretical framework: This study discusses several theoretical frameworks which include Work Compensation, Labor Insurance, Old Age Guarantee, Job Satisfaction and Government Institutions
Design/methodology/approach: The method used is survey research, which is a research method that takes samples from a population and uses a questionnaire as a means of collecting and processing data. This type of research is explanatory research, which is a study that explains the causal relationship between research variables through reliable hypothesis testing.
Findings: Based on the results of multiple linear regression analysis, the regression model equation Y = 30.458 + 0.430X1 + 0.270X2 + 0.262X3, meaning that compensation (X1), labor insurance (X2), and old-age insurance (X3) partially and simultaneously have an effect which is significant to employee job satisfaction (Y). The factor that has the most dominant influence on employee job satisfaction (Y) in government institutions is the compensation factor (X1), this indicates that the compensation factor (X1) is a factor of urgent need that must be provided by the government institutions to increase employee job satisfaction.
Research, Practical & Social implications: The results are useful for decision makers in Government Institutions and other organizations on work culture in Indonesia because they show that the proposed practices have an important impact on organizational excellence.

Originality/value: The value of this study stems from its handling of one of the important sectors, namely the Old Age Guarantee on Employee Satisfaction in companies, because this sector is considered the most important and effective in the process of corporate government development.
Strategic Policy Model for Management of Plywood Industry Using System Dynamic Methods
Authors: Reza Heru Kreshna , Gunawan Kazan , Nugroho Sukmo Hadi 
Published: June 2023

Purpose: This study aims to obtain a strategic model for the arrangement of the Indonesian plywood industry after the monetary crisis with high uncertainty.

Theoretical framework: This study discusses several theoretical frameworks which include Strategic Policy, Plywood Industry, and System Dynamic Modeling.

Design/methodology/approach: This study was conducted covering the stages of collecting data and information, as well as the stages of Dynamic System Modeling.

Findings: The result of the study is the preparation of dynamic systems through formulation into dynamic sub-models, namely: plywood industrial production, sawn timber industry, chip mill industrial production, log raw material production for the wood industry, log economic contribution to the center and the region, illegal export logs, domestic and exports of the wood industry as well as financial feasibility of the plywood industry.

Research, Practical & Social implications: The results of the study are useful for decision makers in Plywood Industry Management on work culture of Indonesia fabricaton because they show that the proposed practices have an important impact on organizational company excellence.

Originality/value: The policies carried out in the plywood industry structuring strategy include a national plywood production limitation policy, a national sawn wood production limitation policy, and a cutting restriction policy in the form of the Annual Allowable Cutting in various combinations which are outlined in eight main policies scenarios and translated into 28 scenarios.
The Impact of the Corona Pandemic on the Marketing of Banking Services and its Reflection on the Result of Banks' Business
Authors: Altamimi Rami Abbas Hmeed , Shujaa Mokhaled Fouad 
Published: June 2023

Purpose: The aim of this study is to examine the impact of the Corona pandemic on the ability of banks to market their services and its reflection on the result of their activity.

Theoretical framework: The research acquires its importance from the role and importance of marketing banking services and thus increasing their revenues, which is reflected in increasing their profits or reducing their losses, as well as the importance of shedding light on the impact of the Corona pandemic on this vital sector, through the weak ability of banks to market their services in the shadow of this pandemic.

Design/methodology/approach: The researchers used the descriptive analytical approach through the analysis of the income statement of the banks of the research sample for a series of years.

Findings: The results indicated that the pandemic had a substantial impact on banking services since there was a link between the pandemic's expansion and banks' capacity to sell their products. The epidemic also caused banks' levels of liquidity to fall, which had a negative effect on their capacity to extend credit and loans.

Research, Practical & Social implications: The study suggests that banks adapt their working practices by moving to electronic transactions for the delivery of financial services. So, in times of crisis, banks need develop new strategies for marketing their financial services. In light of the Corona pandemic, it offers ideas for how the banking industry should develop its methods of marketing its services.

Originality/value: The value of the study is important because banks should change their work methods by switching to electronic dealing in providing banking services. In order to face crises, banks should expand their investments in areas that are not significantly affected by crises.
How do Financial Literacy, Financial Management Learning, Financial Attitudes and Financial Education in Families Affect Personal Financial Management in Generation Z?
Authors: Bado Basri , Hasan Muhammad , Tahir Thamrin , Hasbiah Sitti 
Published: June 2023

Purpose: This study aims to reveal how the influence of financial literacy, financial management learning, financial attitudes and financial education in the family on personal financial management in generation Z.

Theoretical framework: The influence of digitization is of course also felt by Generation Z as a generation that certainly has various needs, both consumption needs, clothing, internet quotas, education, and so on. and other personal needs. Financial problems can be faced by Generation Z when they are not or have not been able to manage their personal finances effectively, especially with increasing digitization in every aspect of life encouraging people to behave consumptively

Design/methodology/approach: This study uses quantitative research. The data collection method applied is through observation, questionnaires and documentation. The population in this study is Generation Z, and the sample is 54 respondents taken from students who are Generation Z. The data analysis used is multiple linear regression analysis.

Findings: it is shown that the simultaneous testing of the four variables (X) has a significant effect on personal financial management in Generation Z (Y). However, based on a partially significant test of financial literacy variables (X1), financial attitude variables (X3) and financial education variables in the family (X4) did not have a significant effect, while the other independent variable, namely financial management learning (X2) had a significant effect on Generation Z (Y) personal finance management.

Research, Practical & Social implications: Based on the conclusion, the implications in this study are (1) it is expected that the Z generationcan further improve their financial literacy and attitude in order to carry out more effective personal financial management. (2) it is hoped that parents can provide financial education to their children.

Originality/value: (1) the characteristics of financial literacy do not have a positive and substantial effect on the personal financial management of generation Z. (2) The learning variables of financial management have a positive and significant effect on the personal financial management of generation Z.
Exploration of Studying while Working Part-Time Simultaneously with 15 Indonesian Students in Taiwan: A Public University Case Study
Authors: Soelistiyono Anitiyo , Chen Fei Chuan 
Published: June 2023

Purpose: This study explores the experiences of Indonesian students studying while working at Taiwanese public universities.

Design/methodology/approach: Through a phenomenological research approach that utilizes face-to-face interview techniques, the personal experiences of 15 Indonesian students were recorded. As a student who conducts lecture activities while working, apart from having assignments from the place of study, students also have to face problems at work.

Findings: The findings from this study indicate that the main reasons from within and from outside students in carrying out learning and work activities are financial problems. Furthermore, when students devote less time to work, this causes students to divert their attention a little from the main task of learning.

Research, Practical & Social implications: From these study and work activities, students get a positive impact in the form of experience and a negative impact in the form of fatigue and problems with their time.
Persistence of Informal Credit in Rural Karnataka, India-Some Evidences from Primary Data
Authors: Mani Suresh , Goud P. Raja lingam 
Published: June 2023

Purpose: The aim of the study is to examine the rural credit markets in Karnataka region in India. The rural credit structure in India consists of two sectors-formal and informal. This study focuses on understanding farm credit and mixed households (households with farm and non-farm workers) in the rural economy in terms of socioeconomic status, credit structure, linkage, and so on.

Design/methodology/approach: A quantitative research approach and a cross-sectional research design were adopted in the study. Primary Data on 100 households collected from two villages in Karnataka India. An attempt was made to understand the difference between informal and formal credit between two villages using cross tabulation and percentage analysis.

Findings: The results shows the role of informal credit has declined, it still holds a large share in the rural economy. There is a significant difference between loans give agricultural and mixed households. The results showed that the interlinked credit transactions are less in the developed village, while such transactions are highly prevalent in the backward village

Originality/value: The study based on recent changes pertaining to credit markets in the rural Karnataka.
Improving Organization Performance Accountability Through Integrated Participatory Commitment
Authors: Kuswantoro Agung , Rachman Maman , Martono S. , Muhsin Muhsin 
Published: June 2023

Purpose: The study aims to analyze the influence integrated participatory commitment-based archiving on the accountability of archiving performance of Indonesian universities. Participatory commitment in the organization is lack of understanding, therefore examining factors to enhance organization performance through commitment is urgently needed.

Theoretical framework: The job embeddedness theory suggests that employee commitment is influenced by the extent to which employees feel embedded in their job and organization, which includes factors such as fit with the organization and the availability of alternatives

Design/methodology/approach: This study used a quantitative approach to understand variables relationship. The research subject is archivists in several Indonesia universities, 248 respondents were selected as sample. The research model was tested using SEM-PLS.

Findings: The results point out that archival policy and archivists’ competence significantly impact archiving performance accountability through integrated participatory commitment. Archival funding and archival facilities have no impact and are not significant on archival performance accountability through integrated participatory commitment. The research indicate integrated participatory commitment is essential to develop archiving performance accountability.
Research, Practical & Social implications: Based on research result, the study suggest board of leaders is expected to design and produce a complete archival policy consisting of at least four archival instruments

Originality/value: The study found integrated participatory commitment is prominent factor to determine archiving performance accountability. The research fill the previous study gaps through job embeddedness theory.
The Impact of Soft Lean Management Practices on Green Innovation the Mediating Role of Absorptive Capacity: An Applied Study in the Manufacturing Sector in Jordan
Authors: AL-Bazaiah Sakher A.I 
Published: June 2023

Purpose: This study aims to investigate the relationship between soft lean practices and green innovation in the presence of absorptive capacity as a mediating construct in the manufacturing sector in Jordan, which is thought to be a knowledge-intensive firm affecting the Jordanian economy.

Theoretical Framework: Lean practices are gaining popularity in studies and are also seen as a model for innovation, particularly in knowledge-intensive industries. These procedures have grown to be essential to a company's success, particularly in intricate and rapidly changing business environments.

Design/methodology/approach: All manufacturing companies doing business in Jordan make up the sample for this study. This industry was chosen because it is a knowledge-intensive industry that is a global innovation driver, setting it apart from other industrial sectors. 145 department heads, professionals, and knowledgeable employees from this company were randomly chosen to make up the study unit of analysis. The questionnaire's items were created using a review of the literature and all of the construct measures that had been tried and true in earlier research.

Findings: The results showed that soft lean practices and absorptive capacity are antecedent to green innovation and confirm that there is a significant and direct relationship between soft lean practices and green innovation, and an indirect relationship with absorptive capacity.

Research, Practical & Social implications: The analysis of lean practices' effects on green innovation hasn't received as much attention in the literature currently available on business as it has on the examination of lean practices' relationships with innovation and innovative performance. Few empirical studies have examined the moderating role that absorptive capacity plays in the relationship between soft lean practices and green innovation; however, absorptive capacity has been discussed as an intermediate construct in a few prior studies.

Originality/value: The findings offer valuable recommendations to managers for improving companies' absorptive capacity and green innovation. As a result, the current study examines the impact of soft lean practices on green innovation by absorptive capacity in the context of Jordan's manufacturing sector, which is home to some of the country's most successful and influential businesses in the country's knowledge-intensive industry.
Actual Strategies for Businesses Penetrating Foreign Markets in the Modern Economy: Globalisation Aspect
Authors: Kormakova Inna , Kruhlyanko Andriy , Peniuk Valeriia , Ursakii Yuliia , Verstiak Oksana 
Published: June 2023

Purpose: This article examines the theoretical aspects of businesses entering foreign markets within the context of globalisation. It highlights the challenges and opportunities presented by globalisation, focusing on the arrangement of companies and the strategic approaches adopted when entering global markets. The purpose of this study is to explore the impact of globalisation on businesses and identify strategies for successfully entering foreign markets.

Theoretical framework: The investigation is conducted within the framework of existing theories and research on globalisation, market entry strategies, and cultural and behavioural aspects influencing businesses' global expansion.

Design/methodology/approach: A qualitative approach is used, examining prior studies and research in the field, to analyse the factors influencing businesses' global expansion and the methods for entering foreign markets.

Findings: The results suggest that globalisation positively affects companies by expanding market opportunities. By examining the diversification of goods, works, and services offered by companies, the study identifies the prerequisites for successful foreign economic activity and the motives driving businesses' choice of market development strategies.

Research, Practical & Social implications: The findings contribute to a better understanding of the practical steps businesses can take to enhance their competitiveness in world markets. They highlight the importance of adapting to cultural and behavioural differences and selecting optimal strategies for market entry.

Originality/value: This study adds value to the existing literature on globalisation and market entry strategies by providing an updated perspective on the challenges and opportunities businesses face when entering foreign markets in the modern economy.