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In today’s competitive retail market, as service quality improves, the customer’s expectation and lateral demand on service level is increased from time to time. Dairy milk processing firms in Kenya are struggling to get it right in providing service quality. This has created dissatisfied consumers and this has led to merging of some dairy milk processing firms and loss of jobs due to closure of some dairy milk processing firms. Therefore, this study aimed at filling this knowledge gap by examining the influence of perceived service quality on consumer satisfaction amongst dairy milk processors in Kenya. The study was guided by cross-sectional research design. The study population comprised of consumers who purchase processed dairy milk from major supermarket chains in Kenya. Primary data was collected from 384 respondents using a semi-structured questionnaire which was self-administered. Descriptive statistics and regression analysis were used to analyse data with the help of SPSS version 21. The results showed a positive and significant relationship between the perceived service quality and consumer satisfaction. Respondents indicated that, perceived service quality was consistent to their satisfaction. The findings showed that, consumers of dairy milk products had a high rating of service quality offered to them by dairy milk processors hence high satisfaction levels. The study therefore concluded that, perceived service quality is an important predictor of customer satisfaction. Milk processors must therefore strive to match and even exceed their customer’s product-service quality with what customers expect.

Environmental uncertainty is increasing day by day in increasing competition conditions. Under the uncertainty, corporate executives are confronted with the problem of taking long-term strategic decisions that are both instantaneous and capable of maintaining their assets. Particularly under uncertainty, limited information and focusing on short term and near environment are the most important problems faced by the sustainability of today's companies.The aim of this study is to create a model where managers can create organizational structures that can turn environmental uncertainty into a risk by positively affecting organizational performance. As a result of the study, it has been observed that the institutions where the bottom-up and horizontal information flow structures are formed and the centralization levels are reduced have more detailed information in the sectoral framework and the organizational performance perceived in the context of innovation, quality and productivity has increased.

The purpose of this study was to create transparency, accountability, participation, effectiveness and consistency in private universities in the city of Medan. To obtain the data needed in this study, researchers used data collection techniques by means of surveys. Researchers do this by distributing questionnaires to lecturers and / or employees at Private Universities in Medan City. The results of the study showed that Good Governance has been running well at Private Universities in Medan City, and most respondents stated their agreement that aspects of transparency, participation, accountability, and effectiveness have gone well. This was supported by the results of research that good governance at private universities in Medan city 87% have applied the aspect of transparency, 90% have applied the aspect of Participation, 51% have implemented accountability, and 87% have applied the aspect of effectiveness.

This research aims to investigate the effect of the role of organizational culture, communication and leadership style on job satisfaction. The object of this research is Senior High Schools (SMA)/Vocational Secondary School (SMK)/MAN, while the subject is 55 School Principals. Four variables from the research data were gathered through instruments in the form valid and reliable questionnaires. Statistical Analysis of the research data used multiple linear regression analysis with the significance in accordance with the output of SPSS 22.0. Findings indicated that organizational culture has an effect but not significant on job satisfaction, while communication has a significant effect on job satisfaction, and leadership style has a significant effect on job satisfaction, variable of organizational culture, communication and leadership style has a significant effect on job satisfaction.

This paper examined the role of supervisor gossip on subordinate job performance. The paper hypothesized that supervisor’s negative and positive gossip influence employee job engagement which in subsequently affects employee job performance. Dyadic research design was used to collect data from a sample of 228 employees and supervisors from Kwa Zulu Natal Government Municipality, South Africa. The employees completed the questionnaire items on supervisor gossip and job engagement, while their supervisors completed the questionnaire items on employee job performance. Data collection was done in three waves.  The study established that positive superior gossip positively and significantly influenced employee job engagement, which positively improved employee job performance; while negative superior gossip had a positive, but insignificant effect on employee job engagement.  The study was limited by the multicultural nature of the municipality as well as the causality issues and common method biases associated with research design. Having managed to utilize Social Exchange Theory (SET) in disentangling the supervisor-subordinate reciprocal communication web, the study proposes that supervisors should inculcate effective strategies of utilizing both positive and negative gossip in the workplace so as to increase positive employee outcomes. Negative gossip will cause tension, stress and mistrust among employees, while positive gossip will lead to creation of workplace antagonism and competition. This study attempted to assess the implication of supervisor gossip on employee job engagement and performance in the public service sector, whose employees are characterized with high job security as compared to their peers in the private sector.

The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

Managerial innovation as an internal change agent plays a central role in coping with the speed of today’s fast-paced customer demand and highly competitive market, yet previous studies paid less attention to the potential measures of strengthening managerial innovation behavior within organizations. Drawing from transformational leadership theory, the current study shed new light on this issue by examining the role of CEO transformational leadership (TFL), innovation culture (IC) and cross-functional integration (CFI) in advancing managerial innovation behavior in SMEs. A cross-sectional study with a sample of 434 respondents from 24 SMEs operating in Rwanda was conducted. To genuinely analyze the relationship between the variables hypothesized in this study, we used structural equation modeling (SEM) and bootstrapping technique using Amos 23 and SPSS 24. The overall findings revealed that the relationship proposed in the model were significantly supported. However, our new mechanism implying innovation culture and cross-functional integration in the relationship between CEO transformational leadership and managerial innovation behavior, provide a substantial contribution to management literature.

The article presents an action research process for the improvement of Vocational Guidance and Career Education in a school center in Santa Cruz de Tenerife (Canary Islands). The research perspective, from a collaborative and critical work, responds to the need to improve the teaching-learning practice. Priority is given to the ulterior need to improve learning for all students and increase the impact of their journey through school by means of an educational attention and guidance based on a curriculum project with an integrated and global Career Education and Guidance. Finally, results, process and conclusions are displayed of the two years of critical action research carried out by the different educational agents participating.

The previous research reveals the significant influence of entrepreneurial competencies on entrepreneur's performance. This finding indicates that there should be further exploration of entrepreneurial competencies. This study aims to determine the entrepreneurial competencies regarding the process. Moreover, this research uses the quantitative approach with non-parametric structural equation modeling. The population of this study is the creative industry in Bandung. The research samples are 119 entrepreneurs in the creative industry. This study finds that some competencies are the components that create the entrepreneurial competencies of creative industries entrepreneurs in Bandung. The components are Relationship Competencies, Opportunity Competencies, Strategic Competencies, Human Competencies and Personal Strength Competencies. The research implication recommends increasing the value of the creator's components of entrepreneurial competencies.  Hence, they have implications on the performance of MSMEs in the sector of creative industry in Bandung.

A growing number of unimaginable cross-border start-up businesses have emerged in the ASEAN and global trade map, along with the development of communication and information technology that negates national borders.  The new sector-referred to as creative economy - requires and utilizes high specific knowledge, skills and creativity. With literature review and descriptive analysis method, this study aims to: firstly, analyze the prospects for Indonesian creative economic sector in the ASEAN market; secondly, analyze the competitiveness of Indonesia's creative economic sector in ASEAN and the world levels. By making comparison of the data in two periods (2002-2006 and 2014-2015 periods), it can be concluded that the average contribution of creative economy to Indonesian economy continues to increase. The increase goes to the added value, the sectoral contribution to GDP, the provision of employment, and the sectoral absorption of national labor. The prospect of Indonesian creative economy in the ASEAN market lies in the growth of potential customers from the middle class. The number of Indonesian middle class will continue to increase. By adopting and analyzing the output of the Global Creativity Index model, it can be concluded that the competitiveness of Indonesian creative economy in ASEAN and the world is still weak. The weak competitiveness is due to low technology index and talent index. However, based on the findings from previous studies in several regions in Indonesia, it appears that Indonesian people have great potential creativity to develop

This research aim as analyzing the influence of community behaviour on the quality of tourism services at Toba Lake North Sumatera. The method of research used mixed between quantitative and the qualitative research. Research sample were taken from 120 head of family at Toba Lake North Sumatera. The technique of data collection of research used documentation study, questionnaires, interviews and observations. The technique data analysis used Simple and Multiple Regression Analysis. The research results showed that there was positive and significant influence between community behavior on the quality of tourism services at Toba Lake North Sumatera. The recommendations of the research stated that it was important to enhance the quality of tourism services by enhancing knowledge, attitude and action about the quality of tourism services so that the quality of tourism services will be increased, and it need to establish tourism school at the Toba Lake North Sumatera

Increasing globalization of the healthcare sector indicates that there are new opportunities for emerging markets to take a bigger share from the whole healthcare industry. This is realized in the form of medical tourism where people prefer to travel to different destinations to receive medical treatments and services. Medical tourists prefer to travel for several reasons like low cost, high quality care or shorter waiting periods. The industry is growing rapidly and the annual expenditure is estimated to be around US$ 30 billion at the end of 2019. The challenging amount of expenditure whets the appetite of the countries and competitiveness becomes crucial to take more market share in this respect. Therefore the factors that build up competitiveness is identified and assessed thoroughly. This paper makes a literature review on the subject and recommends a New research opportunity for Turkey in this field.

Manufacturing small and medium enterprises (SMEs) are the breeding ground for human capital competencies, creativity and innovation, which are important inputs for manufacturing competitiveness. In Kenya, manufacturing SMEs contribute 14% of gross domestic product (GDP), and train and employ 30% of the workforce. However, their growth and competitiveness are undermined by challenges in the firms’ operations management. Consequently, the firms struggle to survive as competitive enterprises, both domestically and globally. The purpose of this study was to establish how entrepreneurial orientation (EO) enhances the relationship between operations management and firm performance. Quantitative primary data were collected from managers of 83 firms registered by the Kenya Association of Manufacturers in the food and beverage sub-sector using a self-administered questionnaire. Structural equation modelling was used to analyse the data for relationships between the study variables. The study found a positive relationship between operations management and EO, and between EO and firm performance. The study also found that EO is a mediator of the relationship between operations management and performance of manufacturing SMEs in Kenya. The study recommends that for manufacturing SMEs to effectively deploy operations management competencies and gain global competitiveness, they must engage EO as a strategy to foment organisational experimentation and exploration and commercialize the resultant innovations. At the macroeconomic level, the government should support manufacturing SMEs through enactment and promotion of policies that enable operations managers to exploit their firm’s EO stock.

An important objective of business research is to understand how organizational practices can influence consumer attitude and behaviors in order to help achieve organizational goals via consumer purchase intention. It was proposed and found in this study that consumers’ perceptions of certain Corporate Social Irresponsible (CSI) practices serves as antecedents of consumer purchase intention (PI) via corporate reputation (CR) and consumer attitude (CA). On the one hand, this finding may help understand the “black box” between CSI practices and PI. On the other hand, while CR refers to customers’ evaluations of the reputation of the organization and CSI represent a significant channel the organization uses to channel its irresponsible behavior to the community, CR and CA literatures have not comprehensively examined the effect of CSI practices on consumers CA and CR beliefs.  The findings in the hierarchical regression from a sample of 455 consumers of products in a large corporate organization in Kenya as a study documenting a negative association between CSI practices and CR and CA with PI suggests that consumers draw inferences from the CSI-related treatment they receive in assessing the supportiveness of the organization. By implementing CSI practices that demonstrate the organization does not care about the community and values their contribution, organizations are likely to be perceived as engaging in a high level of irresponsible behaviour. The results of this study add to our knowledge about the antecedents of CR and CA. Moreover, this study bridges the gap in the literature, by combining CSI, CR, CA and PI.

The Efficient Market Hypothesis, developed by Fama, is a market in which prices reflect the current information and where abnormal returns are not possible. In case the securities value reflects the information fully, the existence of the efficient market is mentioned. Within the framework of market mechanism, if these concepts are not sufficient, behavioral finance has emerged focusing on the effect on stock prices. A brand is a symbol, a name or a combination of a merchandise for distinguishing it from the like.Owning a brand is more than a logo or symbol.The brand covers the entire business and affects the perception of customers. Brand value is the value of the brand's name, symbol and reputation.. Thus, the arrangements within the company that can be useful within the company could be done in a timely manner. Creating a brand and brand value has been a powerful competitive tool for businesses.Brand Finance, covers Turkey's most valuable 100 brands. To measure the strength and value of these brands, it annually determines the value of the world's largest brands and publishes its ranking. In this research, the effects of the increase, decrease and constant brand power on the share prices of companies listed in the BIST 100 index in the list of Brand Finance Turkey 100 in the years 2012-2017 were analyzed. According to the findings, it is seen that the changes in brand ranking have an effect on market performance of firms.
  

This study analyses the impact of credit risk management on financial performance of commercial banks in Kosovo, and comparing the relationship between the determinants of credit risk management and financial performance by using CAMEL indicators. Panel data of 85 observations from 2008 to 2012 of ten commercial banks was analysed using multiple regression model. Findings through multiple regression analysis are presented in forms of tables and regression equations. The study also elaborates whether capital adequacy, asset quality, management efficiency, earnings and liquidity have strong or weak relationship with financial performance of commercial banks. The study concludes that CAMEL model can be used as a system of assessment and rating of credit risk management by commercial banks in Kosovo.

Application of IAS 41-Agriculture in developed countries contrast with agricultural  entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company. However, the application of PSAK 69 to agricultural companies also facing problems such as changes in accounting treatment especially for accounting method which are changed form historical value to fair value. The purpose of this study is to provide an overview of accounting treatment of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG Pradjekan). The methode used was descriptive qualitative. The researchs showed that differences in biological assets of each company can cause differences in the recording of biological assets. The differences between the two companies are in terms of plant type, plant age and costs incurred in each type of plant. However, in other cases, the accounting treatment of biological assets in PTPN 11 (PG Pradjekan) and PTPN 12 has similarity on recording biological assets at acquisition cost method. This study shows that currently both companies are still  used accounting records with a historical value approach that accumulates all costs incurred from the nursery process until the plants are transformed into yielding crops.
  

In the globalization and ASEAN Economic Community era, the competitiveness of Indonesian industries to sell goods and services is facing more severe challenges. It is partly due to the low performance of Indonesian logistics sector, and one of the contributing factors to the unsatisfactory logistics is poor logistics infrastructure. In this regard, this paper has several research objectives. The first is to analyze the performance of Indonesia logistics infrastructure in the past decade. The second is to analyze Indonesian logistics infrastructure development with its relevant fiscal policy support and evaluate its short-term progress. The research method adopted in this study is descriptive analytical method. In comparison with other countries, especially ASEAN region, the performance of Indonesian logistics infrastructure over the past decade tends to be steadily incompetitive, below the average of ASEAN countries. It is found to be one of the prime determinants of the high logistics costs in Indonesia. The government serious attention and the consistency of its policy towards improving logistics infrastructure during the 2014-2019 period has been partially seen, but the program sustainability is required in subsequent periods. In the short term, a temporary evaluation until 2017 of the sea toll program integrated with the construction of logistics infrastructure shows a positive impact. The positive impact is indicated from the decreasing prices of basic necessities in the eastern region of Indonesia by 20%-40%, and the economic revival of Eastern Indonesia region due to currently cheaper transportation costs.

Data quality in banking and financial sector is one of the most researched topics nowadays. With the increasing regulatory burden and increased importance of targeted sales, data quality directly influences funds and performance of banking system. In this paper, the author is aiming to define universal reasons and causes of data quality problem and apply the case to local Azerbaijani banks taking into account local managers’ personal view based on their banking experience. Key finding of the research is that unintegrated software, wrong data insertion, aging of data with the growing speed of market, corporate governance and inability to calculate true costs of low data quality to the local banks are the reasons of data quality issue in the local banks. Moreover, main costs of the data quality issue are time and money, appearance of hidden data factories, obstacles to apply and measure KPIs, uncorrelations in sensitivity analysis and ineffective marketing strategies.

<p><em>Worldwide, Small and medium-size enterprises (SMEs) exhibit inimitable financial needs. While SMEs remain fundamental to economic growth, their mortality rate in Kenya approaches 90% by the second year, mainly owing to lack of credit. However, scholarly endeavors exploring the impact of alternative finance (AF) on managerial competency - efficiency nexus for manufacturing SMEs have received little attention in Kenya. To resolve this conundrum, a thorough study to investigate how AF impacts managerial competency - efficiency nexus is necessary. The study used a cross-sectional research design, employing both qualitative and quantitative research approaches. The target population was 171 SMEs registered with Kenya Association of Manufacturers. The accessible population was 136 SMEs owners/managers. A semi-structured questionnaire was used to collect primary and secondary data. Data envelopment analysis was used to measure efficiency, multiple regression modeling used to analyze the direct relationships while hierarchical moderated multiple regression analysis employed to test moderation. Partial Least Squares Structural Equation Modeling was used to test robustness of our results. The findings of this study demonstrate that managerial competency positively influences efficiency (β = 0.150, t-value =10.246, P<0.05), and that alternative finance does moderate managerial competency relationships with efficiency (R-Square change of 21.7%).We suggest trainings for manufacturing SME owners/managers in Kenya on the pivotal role of alternative finance to facilitate SMEs achieve higher efficiencies and accelerate economic growth.</em></p>