Explore publications.

The purpose of the study is aimed at determining the financial socialisation of accounting students at South African universities and the factors that influence financial socialisation. The research used statistical techniques such as the structural equation modelling methodology to identify financial socialisation influencers and regression analysis to analyse associations between financial socialisation and socio-demographic variables among 1582 students. The study's results indicate that financial socialisation agents such as relatives, friends, and social media have little impact on most students' financial decisions. The majority of accounting students are often found to be financially socialised by their immediate family members rather than peers or social media factors. The regression analysis results confirmed this observation, revealing a statistically significant association between the parents' level of education and the students' financial socialisation. This study recommends that financial socialisation can be greatly improved by raising parents' educational levels and instilling financial education in university students' curricula, especially in South Africa.

Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.

This study aims to examine and analyze the effect of Work-Life Balance in Islamic Perspective (WLBIP) and Organizational Citizenship Behavior in Islamic Perspective (OCBIP) on service performance. In addition, this study also tests and analyzes the effect of OCBIP's role in mediating the WLBIP effect on service performance. Respondents of this study are managers and staff who work at Baitul Maal Wa Tamwil or Sharia Financing and Savings and Loan Cooperatives (KSPPS) in Yogyakarta Special Region, which is spread across the city and districts with a total of 158 respondents. The sampling technique is conducted by purposive sampling. Meanwhile, the statistical technique uses AMOS 21. The results show that (1) WLBIP has an effect on OCBIP, (2) WLBIP has no effect on service performance, (3) OCBIP has an effect on service performance, and (4) OCBIP is able to mediate the effect of WLBIP on service performance.  

This study examined the long-run effect of financial leverage on firm value with evidence from a sample of 62 firms quoted on the Nigerian Stock Exchange, over the five-year period between 2014-2018. The level of financial leverage as measured by the Debt-Equity ratio while firm value was represented by Tobin’s Q Market-Book Value Ratio. The study contributes to the literature by appraising the dynamic dimensions of the causal relationship between firm value and financial leverage, an investigation that has remained elusive in indigenous studies. The study determined the degree of long-term causality by employing an auto-regressive model estimated by the Generalized Method of Moments (GMM) technique. The regression results show that financial leverage has a significant positive effect on the firm value both in the short and long run, while the result of the correlation analysis carried out reveals that there is a significantly positive and strong linear relationship between the time series of firm value and its lagged version implying that firm value does not demonstrate traits of Mean reversion. The Management of these companies was advised to optimize firm value by undertaking quality projects and relying more on debts for funding.

Online education has been introduced as a tool in the learning process in the majority of international universities worldwide. The term “e-learning” is defined as “any learning that involves using the internet or intranet. In this research, we tried the check the impact of online learning upon the students of Lebanese French University Erbil, Kurdistan region Iraq. The Objectives of the study are multi-folded. Firstly, to evaluate the influence of online learning upon the performance of students and secondly, to test the motivation of online learning towards the students. For this purpose, a detailed questionnaire was developed in order to get the response of the students. The questionnaire was built up and distributed to almost eighty respondents in which we got back a perfect response in complete shape only fifty.  Graph analysis has been used in order to present the response of the respondent. Mix response was recorded in which slightly negative response was in high portion. Furthermore, results showed that 60 % of respondents answered they are not happy with the online learning process and they want to have a traditional learning process that is on campus. Similarly, in each question, an extraordinary negative response toward online learning is recorded such as 76 % respondents said that they are not satisfied with this implementation of online learning. Also, they are facing hurdles and 58 % of people showed their response one of the big challenges toward online learning is a poor internet connection. 60% claimed that the instructor is not helping them to understand this whole process as a tool of online learning. The possible reason that was claimed from respondents are following: (i)This online process is first time they are interacting with,(ii) Lack of training of such online tools for the online learning process, (iii) once any student is facing trouble while this online process less support is available from the department and technical staff of the university

This study aims to examine the factors that affect the value of manufacturing companies in the Automotive Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2015 - 2019. These factors are firm size and financial performance. The financial performance consists of liquidity, profitability, and solvency. The number of manufacturing companies in the Automotive Industry sub-sector which was made into the population was 13. Sampling was using the purposive sampling technique. Based on the predetermined criteria, there were 10 companies that met the criteria so that there were 50 observations. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange. The model used in this research is panel data regression using the Eviews application. The findings of this study indicate that of the four independent variables tested, only the solvency variable affects firm value, but the simultaneously firm size and financial performance have a significant effect on firm value. The results of this study indicate that in general, stock investors view the importance of all financial ratios, but can ignore short-term financial symptoms that are reflected in company size, profitability, and liquidity, but should pay more attention to the security of long-term investments which can be seen insolvency.

This study aimed to determine the effect of bureaucratic management on the workplace well-being of the Divine Word Colleges. To establish the theoretical foundation of the study, related literature was reviewed. The study used descriptive assessment and correlational research design and the data were gathered through research questionnaires. To interpret the data, descriptive and inferential statistics were used, and therefore, weighted mean was used to determine the level of bureaucratic management, and workplace well-being. While Pearson r correlation was used to determine the correlation between bureaucratic management and workplace well-being. The finding of the study indicated that there is no correlation between bureaucratic management and workplace well-being. Therefore, the hypothesis of the study is rejected. The output of this study contributes to a complex discussion about the effect of bureaucratic management on workplace well-being.

Globally, digital disruption has accelerated in the last few years. It is argued that this technological revolution would fundamentally alter our interactions with one another, our work, and our lives. The Fourth Industrial Revolution (4IR) can blur the boundaries between the physical and biological worlds. Although the extent of the effect is unclear, many anticipate massive changes in the economic and educational spheres. Given the close relationship between the economy and the drivers of entrepreneurship in universities, the survival of entrepreneurial universities remains contingent on the influence and preparedness of the 4IR. This review aimed to ascertain South African entrepreneurial universities’ readiness for the 4IR. Systematic literature analysis was adopted for this study; it draws on journal articles, books as wells as online publications relating to disruptive innovation, entrepreneurial universities, and 4IR. The paper argues that there is a need for a radical overhaul of the current curriculum, as retraining lecturers to prepare for 4IR disruptions.

The higher education sector has evolved over the past decade due to the ever-changing needs of students who are its primary customers. As a result, most students have to deal with unmet expectations which subsequently lead to service failure. Even though service failure cannot be eliminated, higher education institutions are expected to provide an effective complaints management system to resolve student problems and service failure incidents. This study analyzed service failure and complaints management in higher education institutions. A quantitative, descriptive, and cross-sectional study was undertaken using 430 full-time students across three public universities in South Africa. The findings of this study showed that students encounter various forms of service failures in institutions of higher learning with the majority experiencing service failures in respect of funding and academic registration. Also, most of the students were generally satisfied with the complaints management system. Thus, this study can help institutional managers to understand service failure incidents confronting the sector. Furthermore, the study provides an opportunity for institutional managers to assess the effectiveness of the complaints management system and make improvements to ensure a better student experience

Pakistan is experiencing an enormous increase in the acceptance of western apparel shopping among people. To bind this opportunity, it is necessary to understand ensure the repurchase intention among customers. Hence this research article explored the impact of Service and Product related attributes on Re-purchase Intention: Role of customer characteristics and customer satisfaction in an apparel shopping context. The importance of product attributes and service attributes to the result of repurchase intention has been well documented. In the past, scarce studies will be done to check this relationship. The theoretical repurchase model was developed and tested using SEM on experiential data of 350 apparel brand customers. In Pakistan's scenario, the study's significance is that the clothing industry is becoming more frequent and increasingly focused on developing brands. Simultaneously, the Pakistan textile and clothing brands industry became more and more developed and strongly influenced the international market worldwide. The current research finding will enable marketers to realize the value of product and service attributes and depict the different factors of customer characteristics and customer satisfaction impact on repurchase intention for ensuring continuity among old customers. Furthermore, the current research will make a valuable addition to increasing repurchase intention literature for marketers.  

This study examines the effect of work environment on retail store employee performance in Malang, Indonesia with the role of work motivation as a mediation. Respondents in this study used 152 respondents who were millennials employees of retail stores in Malang Indonesia. This study uses a statistical analysis of the Structured Equation Model and Partial Least Square. WarpPLS is used as a data processing program for hypothesis testing. The test results show that the work environment has a significant effect of 0.259 on employee performance. The work environment at the retail stores also has a significant effect of 0.742 on work motivation. Work motivation also provides significant results on employee performance of 0.234. The mediating role of work motivation on the work environment and employee performance in retail stores throughout Malang, Indonesia has a significant mediating effect of 0.170

This study examines the effect of working capital management on the financial performance of Non-financial companies quoted on the Nigerian Stock Exchange over the period 2014 – 2018 while using a panel research design. This work is unique because it considers a sample of 71 companies drawn from all the 10 non-financial sectors of the NSE. Unlike most extant studies, financial performance was captured by earnings per share as a proxy, while the right-hand side variable being working capital management was denominated by Accounts receivable period, Inventory turnover period, and Accounts payable period. This study also considered the effect of some control variables namely annual capital expenditure, age of firm, GDP,  firm size, growth of the company, and firm leverage on EPS.  Data were retrieved from the Nigerian Stock Exchange 2019 Factbook. The model estimation technique adopted was the Pooled Ordinary Least Squares, fixed effect, and random-effect methods. Results from this study are consistent with the theoretical position that all aspects of working capital management have a significant effect on financial performance. While ITP and ACP were negatively related to EPS, APP was found to have a positive relationship with EPS. The research results also reveal that although all the control variables were found to be significant, only the age of the firm was deemed to be positively related to EPS. Based on the findings, the research recommends that firms should focus their managerial attention on lowering their ITP and ACP while increasing their APP, as results indicate that management of these elements of working capital can translate into liquidity and higher profitability.  

This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing. This research population is all manufacturing companies that list at Indonesia Stock Exchange on the period of 2016-2018 but the collected data are on a period of 2015-2019. The sampling technique uses a purposive method to obtain 275 samples in the observation period of 2016-2018. The method of this research involves descriptive statistic test, classical assumption test, and hypothesis test. A regression test is used for testing the hypotheses. The result of the research shows that tax avoidance, debt covenant, and company size have a significant effect on transfer pricing decision. The factors are multinationality, foreign ownership and audit quality also have a significant effect on transfer pricing decisions. Meanwhile, bonus mechanism and tunneling incentives do not significantly affect transfer pricing decisions. Conclusions from this research is a lot of factors involved in the transfer pricing decision. One from inside the company and the others from an outside company. Transfer pricing is a tool to achieve certain goals. The purpose of transfer pricing can be categorized as internal goals and external goals. The manufacturing companies when deciding about transfer pricing must be careful because there are two perceptive about transfer pricing. One perceptive from a business that transfer pricing is something useful because a company can save money related tax but the other perceptive from the government side, transfer pricing has believed to be able to have reduced or even disappearing potential for a country’s tax revenue.

This study aims to analyze the influence of work-family conflict and Islamic work ethics on employee performance with work motivation as the mediating variable. The population of this study is female employees of Bank Jateng Syariah. The sampling technique is done using the purposive sampling method. The analysis test tool used in this study is path analysis. The result expected from this study is the analysis of the influence of work-family conflict and Islamic work ethics on employee performance with work motivation as the mediating variable. The results of this study show that work-family conflict has a negative and significant influence on work motivation and employee performance. On the other hand, Islamic work ethics is proven to have a positive and significant influence on work motivation and employee performance. This study also shows that work motivation is able to provide a significant mediating role.

Toxic leadership refers to the sum of the negative aspects of leaders within their leadership traits. Narcissistic leadership is a multidimensional structure that includes charismatic leadership and authoritarian leadership types. Toxic leaders can harm the organization, employees, and society in which they work. This research aims to determine the toxic characteristics of leaders working in public universities and to extract the attribute of organizational trust in job satisfaction. Turkey's Istanbul made the data collected through face-to-face survey research methods in 470 people working in the public university hospital in the province were analyzed by analysis methods used in social sciences. As a result of the analysis, a negative significant relationship between toxic leadership and organizational trust, a negative significant relationship between toxic leadership and job satisfaction and its sub-dimensions, and a positive significant relationship between organizational trust and job satisfaction and its sub-dimensions were found. Toxic leadership affects managerial job satisfaction and company policy-based job satisfaction through the full set of organizational trust. In addition, toxic leadership has also been found to be effective on job satisfaction arising from employees through partial organizational trust

This study aims to examine the problem of the effect of e-brand experience on e-brand loyalty that mediated by e-brand love and e-brand trust (a study of go-pay users in the Go-Jek application in Malang). This research used one independent variable that is e-brand experience, the variable e-brand trust and e-brand love as a mediating variable, and the variable e-brand loyalty as the dependent variable. This research uses non-probability purposive sampling. The population in this research was all Go-Pay users in the Go-Jek application in Malang City. The sample is 130 respondents based on the specified criteria. Analysis of research data using SEM PLS. Based on the analysis conducted in this research show that e-brand experience did not have a significant effect on e-brand loyalty directly, whereas if it mediated by e-brand trust and e-brand love so the relationship between e-brand experience and e-brand loyalty becomes significant.  

In this paper, students, and teachers' attitudes towards shifting to an entirely online learning environment were assessed due to COVID-19.  The main objective of the study was to investigate the students’ and teachers' attitudes towards Online learning during the COVID-19 situation in Bangladeshi Government Colleges. Findings revealed that cost and time-effectiveness, safety, convenience, and improved participation were the most frequently cited positive aspects of the online learning experience, while distraction and reduced focus, heavy workload, problems with technology and the internet, lack of ICT knowledge, and poor network infrastructure,  limited availability of educational resources, low attendance of learners, uncooperative learners and insufficient support from instructors and colleagues were the most recurrent negative aspects. The qualitative and quantitative research method was adopted, with semi-structured interviews conducted via Zoom with 10 College teachers and Focus group discussion conducted via Zoom with 18 and survey 100 college students via Google platform from three Bangladesh renowned Government College from Hons 1st year to masters’ level located in Rajshahi divisional district town of the country. A sample of these essays was analyzed using open coding. The findings of the study help instructors and institutions understand students’ and Teachers' attitudes regarding online teaching & learning under abnormal circumstances. Several recommendations informed by the interpretation of the participants’ feedback are offered to assist instructors, administrators, and policymakers improve future online learning experiences.  After conducting the whole study, it can be said that though have some problems adapting to online classes in three regarding BGCs colleges affiliated to the National University of Bangladesh, they are slowly becoming accustomed to it.  

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love

This study aims to understand how Knowledge Brokers can drive digital transformation in SMEs through the process of sharing and disseminating knowledge, thereby increasing digital literacy in their business processes. This study used a multiple case study design with qualitative analysis to examine the data obtained from interviews, observation, and field visits to achieve the objective. The findings highlight that Santara acts as a Knowledge Broker and as a source of knowledge that gives rise to a digital transformation process that can increase digital literacy for SMEs. Research on knowledge sharing and digital transformation has focused on SMEs. The qualitative case study method allows us to carry out an in-depth analysis of a case but it has limited generalizability. To overcome this limitation, further research is expected to use a survey covering various industries to test the theoretical proposals that have been generated from this study, so that they can be generalized.    

Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.