International Journal of Research in Business and Social Science

The aim of the study is to explore the impact of brand awareness, brand loyalty and brand attitude on purchase intention in online shopping. The study was quantitative in nature adopting the survey method. Due to the absence of a sampling frame, convenience sampling, a form of non-probability sampling was utilised a total of 253 responses well collected from Braamfontein, a busy business district in Johannesburg, South Africa. In order to test the proposed hypotheses, a unique conceptual model was developed in which brand awareness, brand loyalty, and brand attitude acted as predictors while purchase intention served as the outcome. Data analysis was conducted in SPSS 27 where descriptive statistics were produced as well as regression analysis to test the proposed hypothesis. Findings suggested that customers perceived brand attitude to have the strongest impact on purchase intention while the weakest predictor of purchase intention was brand awareness as far as online purchasing was concerned. Managerial implications emerged from the study and suggestions for further research were proposed.

This research aims to analyze and look for empirical evidence of the influence of organizational transformation on job satisfaction, the influence of organizational culture on job satisfaction, the influence of employee engagement on job satisfaction, the influence of transformational leadership on job satisfaction, the influence of work environment on job satisfaction, the influence of organizational transformation on employee performance, the influence of employee engagement on employee performance, the influence of leadership. Transformational to employee performance, the influence of organizational transformation on employee performance with job satisfaction as an intervening variable, the influence of employee engagement on employee performance with job satisfaction as an intervening variable, the influence of transformational leadership on employee performance as a varied intervening, the influence of the work environment on employee performance with job satisfaction as an intervening variable. From the results of the tests conducted known transformation. Organizational Culture, Employee Engagement, Transformational Leadership, Work environment have significant effects on Job Satisfaction, as variable intervening employee performance has a significant influence on fixed variables.

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors’ competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.

In this study, 396 university students in Turkey are surveyed online regarding their attitudes towards financial issues, their level of financial knowledge, and their financial behavior. The latest version of OECD/INFE Financial Literacy Survey (2018) is used in the study. Using SPSS and LISREL. Factor analysis, Cronbach's Alpha, and Structural Equation Modeling (SEM) are used to analyze the relationship between financial knowledge of the participants with their financial attitude and behavior as well as the mediation effect of financial attitude in this relationship. In line with the common wisdom that the relationship between knowledge and behavior is higher if knowledge is better reflected in the attitude of the individual, the mediation effect of financial attitude strengthens the financial knowledge and financial behavior relationship.

This study investigates the impact of financial literacy on small and medium-sized enterprises (SMEs), focusing on its role in enhancing financial decision-making, access to finance, fintech adoption, and risk management. Grounded in Resource-Based Theory (RBT) and Human Capital Theory (HCT), financial literacy is positioned as both a strategic capability and a form of human capital that strengthens firm resilience and competitiveness. A systematic literature review was conducted, synthesising evidence from 18 empirical studies published between 2016 and 2024. Findings reveal that financial literacy significantly improves SMEs’ ability to budget, manage debt, and evaluate investment decisions. It also enhances creditworthiness through improved financial record-keeping, thereby facilitating access to financing. Moreover, digital financial literacy is identified as a catalyst for fintech adoption, which contributes to cost reduction, operational efficiency, and financial transparency. The study concludes that targeted financial literacy interventions are essential, especially in developing economies where SMEs face structural constraints. It calls for integrated financial education strategies involving policymakers, financial institutions, and SME development agencies. Further empirical research is recommended to examine the long-term and digital dimensions of financial literacy as a driver of sustainable SME performance.

Partial Least Squares Structural Equation Modeling has gained considerable attention across diverse academic fields, including business, social sciences, marketing, and management. A key challenge in utilizing PLS-SEM is balancing explanatory and predictive power when selecting the most suitable model from competing alternatives. This paper explores the effectiveness of various quality criteria for evaluating causal-predictive models, with a focus on resistance to change in Vietnamese SMEs. The study emphasizes the importance of both in-sample and out-of-sample predictions, using metrics such as R², BIC, AIC, Q², RMSE, MAE, and CVPAT. The findings reveal that traditional criteria like R² may not be sufficient for identifying the best model, while PLSpredict, CVPAT, BIC, and AIC offer superior performance in determining the optimal balance between explanatory and predictive capabilities. These insights provide practical implications for researchers and practitioners, highlighting the need to tailor model selection to specific objectives, such as theory development or real-world forecasting. For practitioners, the study underscores the benefits of leveraging simpler, more generalizable models for robust decision-making in dynamic or resource-constrained environments.

Indigenous communities possess rich traditions of conflict resolution rooted in their cultural values, collective decision-making, and community involvement. However, the imposition of Western legal frameworks and colonial histories has often disrupted these practices, leading to increased tensions and unresolved conflicts. This study explored conflict resolution within Indigenous communities, emphasizing the role of social work in facilitating culturally appropriate processes. The study employed a qualitative approach, incorporating interviews with Indigenous leaders, social workers, and community members, alongside a review of relevant literature on traditional practices and social work interventions. Social workers play a crucial role as facilitators, helping to navigate tensions and bridging gaps between traditional practices and contemporary needs. Challenges include a lack of cultural competency and the need for ongoing community engagement. The integration of Indigenous knowledge systems into conflict resolution practices enhance outcomes and foster healing. Social workers prioritize cultural humility and active listening, ensuring that Indigenous voices lead the resolution process. By supporting the reclamation of traditional conflict resolution methods and advocating for culturally sensitive practices, social workers empowered Indigenous communities, promote resilience, and facilitate more effective conflict resolution. This perspective underscores the necessity of collaboration, respect, and recognition of Indigenous sovereignty in all social work interventions.

This study presents a systematic literature review analysing the impact of artificial intelligence (AI) on higher education, focusing on its methods, results, and implications. By synthesising a diverse range of academic papers, the review explores how AI technologies influence educational standards and practices in higher education institutions. Findings reveal that AI has the potential to enhance the quality of higher education by diversifying teaching responsibilities, customising learning experiences, and employing intelligent, adaptive teaching strategies. These capabilities position AI as a transformative tool for improving educational delivery and outcomes. However, the study also highlights significant challenges associated with integrating AI into higher education. These challenges include delineating the appropriate scope of AI use, addressing inequalities in access to digital resources, and ensuring adequate training and support for educators and students. The review underscores the importance of understanding these complexities to guide the development of effective strategies and policies that optimise AI's potential while mitigating its limitations. The review offers critical insights into the dual role of AI in higher education, where it can either advance or hinder educational standards depending on how it is implemented. By examining the advantages, limitations, and broader consequences of AI-powered instructional tools, this study provides a comprehensive perspective on the intricate relationship between AI and educational quality. The findings aim to inform educators, policymakers, and stakeholders about the opportunities and challenges of adopting AI in higher education, contributing to the development of inclusive, innovative, and sustainable educational practices.

The purpose of this paper is to investigate the influence of cultural forces that shape social influence with a look at Hofstede’s cultural dimensions of power distance, uncertainty avoidance, and individualism. The direct effect of these cultural dimensions on social influence is investigated. To measure social influence, this paper relies on the dimensions of Hofstede. A multiple regression analysis is applied to answer the hypotheses. The research design adopted for the research was quantitative, and the method used to collect data was an online survey. A self-administered questionnaire was developed and distributed to the targeted respondents for obtaining primary data.The respondents involved were 340 SMEs in the urban area of Harare province in Zimbabwe. A nonprobability convenience sampling method was used for the study. Hofstede’s cultural factors of power distance, individualism, and uncertainty avoidance were used as the independent variables that moderate social influence.