European Journal of Business and Management Research
EISSN : 2507-1076
Published by: European Open Science Publishing (10.24018)
Total articles ≅ 438
Latest articles in this journal
European Journal of Business and Management Research, Volume 6, pp 88-93; doi:10.24018/ejbmr.2021.6.4.930
This study is a proof-of-concept of important analytical and experimental functions and / or characteristics. Transfer pricing is a company action that can increase potential tax loss for state revenue. The purpose of this study was to analyze the effect of tunneling incentive, bonus mechanism on transfer pricing. In addition, this study also examines tax minimization as a moderating variable for the effect of tunneling incentive, the bonus mechanism on transfer pricing. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study uses multiple regression analysis and moderate regression analysis with statistical product and service solution version 23. The benefit of this research is to improve the literature related to transfer pricing. The result of this research is that tunneling incentive has a significant effect on the provision of transfer pricing, while the bonus mechanism has no significant effect on the provision of transfer pricing. Tax minimization cannot moderate the effect of tunneling incentives and bonus mechanics on transfer pricing provisions.
European Journal of Business and Management Research, Volume 6, pp 55-64; doi:10.24018/ejbmr.2021.6.4.932
Traditionally, Iran was looking for development and either in era of oil revenues or before that, it has always faced serious mismatches in realization of plans. The results of studying activities in developmental organizations show that most of the activities in IRANIAN organizations are providing non-financial sources, assisting the technology development, and developing concentrated investment. In this research, we will review organization development types and factors that impact this, especially in IRANIAN organizations. Also, in this study, we evaluate the relation between civil development companies and export development companies. companies and export development companies.
European Journal of Business and Management Research, Volume 6, pp 94-99; doi:10.24018/ejbmr.2021.6.4.929
This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce. Many companies cannot last long because they are unable to compete with other similar companies. To face this competition, companies are required to work effectively and efficiently. In order for companies to work effectively and efficiently, companies need a good work plan. A good work plan is usually made by management. Management is required to be able to produce decisions that can support the development of the company so that the company's goals can be achieved. This study aims to examine and examine the effect of good corporate governance and company characteristics on the disclosure of sustainability reports. The data used in this study are secondary data in the form of financial reports of basic and chemical industry sub-sector manufacturing companies reported to the IDX from 2016 - 2018 sourced from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. Measurement of good corporate governance is the board of commissioners and audit committee and measurement of company characteristics, namely the road size of the company. The data analysis used in this research is multiple regression analysis. The results of this study are the independent board of commissioners and profitability has a significant effect on the sustainability report and the audit committee and company size has no significant effect on the sustainability report.
European Journal of Business and Management Research, Volume 6, pp 26-33; doi:10.24018/ejbmr.2021.6.4.924
Strategic Planning is one of the management tools most used by institutions that seeks to translate the organization's strategy, define its strategic objectives, identify the main existing bottlenecks and anticipate changes. The indicators are allies of planning and fundamental to the control of processes, because they make it possible to monitor goals, correct problems and propose alternatives for solving possible problems. Therefore, this research consists of verifying the actions outlined in strategic planning in the public sector, using the balanced scorecard tool. For that, a systematic literature review was used as the methodological procedure as the main theme the use of the BSC as a strategic management tool in the public sector. Around 2.003 articles relevant to the proposed theme were identified, selected from 2015-2020, of which 11 deal directly with the use of the BSC. As a result, the survey found the concern that public organizations have been demonstrating in perfecting their strategic plans by adapting the BSC to the reality of the public sector so that they provide better services to society.
European Journal of Business and Management Research, Volume 6, pp 84-87; doi:10.24018/ejbmr.2021.6.4.931
Many new businesses fail in the early years of their establishment because they do not have a value proposition that address customer problems and needs or wants. When it happens, the value offered to the customer becomes irrelevant, and does not create value for the customer at all. As a new business, Personafic, a men's skincare brand from Indonesia, became the object of the research on value proposition testing in this research. In this research, the hypothesis of the value proposition was validated using the indirect customer observation method using ads and landing pages, and assessed based on customer actions, not words. Tests carried out are interest validation, preference validation and willingness to pay validation of the customer. The results of the test show that the value proposition related to skincare product ingredients is the most attractive and most relevant value to customers.
European Journal of Business and Management Research, Volume 6, pp 34-40; doi:10.24018/ejbmr.2021.6.4.763
Social and political instability threatens the economic and social development of nations. Political persecution is therefore characterized by socio-political instability as a barrier to development that creates economic difficulties, limited public and private investments and hinders national development. This article describes political persecution and economic development through a close examination of the African ministry which covers key issues such as welfare and drug trafficking. We use various measures to measure political violence and economic development, and we use the crisis management strategies of Driscoll and Kraay and a comprehensive time-based approach to measure (GMM) for a sample of Sub Saharan African countries in the period 2000-2014. In the example of political persecution, we find that the combination of individual achievement, education, capture, and health has a negative impact on politics, but GINI, unemployment, drugs and homeless people that have a positive impact on violence. In the example of the economy, political violence, armed with bribery and corruption, has a negative impact on economic development, but population, security, employment, political participation, housing have a negative impact on production and on economic progress. Positive impact on economic development. The findings underscore the importance of implementing social policies and guidelines against political violence to increase economic growth and development, productivity, political participation and human security in the regions of Africa.
European Journal of Business and Management Research, Volume 6, pp 41-50; doi:10.24018/ejbmr.2021.6.4.895
The main idea behind this study is to examine the impact of role ambiguity and role conflict on job satisfaction. This study also assesses the moderating effect of Islamic work ethics, role ambiguity, role conflict and also examine the mediating effect of job stress between role ambiguity, role conflict and job satisfaction. The questionnaire was used for data collection. 200 questionnaires were distributed among respondent out of which 175 were used for data analysis statistically descriptive statistics correlation and regression analysis were used for testing hypothesis. The finding of this study reveal that the role conflict has a negative relationship with job satisfaction and job stress has an insignificant relationship with the job satisfaction. This study also reveal that the role stressor should be controlled so that an increase in job satisfaction. When both role ambiguity and role conflict increase job stress also increase and the Islamic work ethics has a negative impact on job stress. Job stress significantly partially mediate the relationship between role conflict and job satisfaction.
European Journal of Business and Management Research, Volume 6, pp 11-18; doi:10.24018/ejbmr.2021.6.4.918
Human resources play an important role in supporting the success of a company. Losing competent employees is an important problem for a company. The goal of this research is to investigate the direct and indirect impacts of the career development towards the turnover intention by means of two mediators, those are job satisfaction and organizational commitment. The quantitative data of this research are in the form of questionaries that are given to 132 respondents through purposive sampling using SEM-PLS method of analysis. The results of this study shows that career development has a negative effect on turnover intention, career development has a positive effect on job satisfaction, job satisfaction has no effect on turnover intention, career development has a positive effect on organizational commitment, organizational commitment has a negative effect on turnover intention, job satisfaction has a positive effect on organizational commitment, the inability of the job satisfaction to mediate the impact of career development towards turnover intention, and the role of the organizational commitment to mediate the impact of career development towards the turnover intention.
European Journal of Business and Management Research, Volume 6, pp 19-25; doi:10.24018/ejbmr.2021.6.4.915
The electronic medical record (EMR) known today is not a new system in the documentation of patient medical records. Electronic Medical Record is a system that contains the patient's health and disease history, diagnostic test results, other medical data, and treatment cost information. In Indonesia it is known as Rekam Medis Elektronik (RME). In accordance with the vision of Dinda Tangerang Hospital to be a quality hospital and trusted by all levels of society, it is appropriate to use technology in its medical record services. Where currently the medical record unit of Dinda Tangerang Hospital still uses Paper Based Medical Record. So, a readiness analysis is required to switch to EMR. This research uses quantitative research method with correlational research design that aims to know the readiness of Dinda Tangerang Hospital in applying EMR. The departments studied are the medical department, the medical support department, and the medical records unit. The most powerful relationship between a variable with an R value is 0.632. The value is in the criteria of correlation coefficient value of 0.51–0.75 which means there is a strong relationship between the organization and monitoring and collaboration. while the readiness analysis of Dinda Tangerang Hospital to apply electronic medical records is in range IV and can be said to be ready.
European Journal of Business and Management Research, Volume 6, pp 7-10; doi:10.24018/ejbmr.2021.6.4.917
This paper aims at examining the impact of herding behavior on stock mispricing. Herding behavior is measured by Cross Sectional of Standard Deviation (CSSD), while stock mispricing is measured by the difference between the market value and intrinsic value of stock. This has been conducted using a sample of 24 companies are listed at the Egyptian exchange during the period from 2002 to 2018. Results indicate there is a significant effect of herd behavior on stock mispricing in a bivariate context, while the effect remains significant, even after controlling for inflation rate and discount rate. Besides, the discount rates don’t seem to have any significant effects on stock mispricing.