The Relationship between Organizational Identification and Job Satisfaction in Retail Industry

The purpose of this study is to examine the relationship between organizational identification and job satisfaction among retail industry employees. Quantitative data was gathered using questionnaires. To ensure the scales' validity, principal component analysis was used. Cronbach alpha values were calculated to assess reliability. Simple regression was used to test the theoretical model hypothesis. The analyses were carried out using the statistical software SPSS. As the result of the analyses performed, the main hypothesis was supported. It has been empirically proven that Organizational Identification has positive effect on Job Satisfaction. Although these two constructs are subjects that have been researched for years, this research adds to the literature by investigating how the job satisfaction of employees working at a particular sector, the national retail industry, is affected within the framework of organizational identification. As a result, the study's findings indicated that further research should be done to improve organizational identification among employees in the retail industry to boost job satisfaction and decrease the risk of leaving

Analyzing The Determinants and Stability of Non-Performing Loans at Indonesian Private Commercial Banks

This study examines the determinants and stability of Non Performing Loans at private commercial banks in Indonesia during 2003-2021. The determinants of NPL included are both internal and external factors. The internal factors are credit growth and lending rate while the external factors are production index as proxy for GDP, exchange rate and inflation rate. Stability test is added to the analysis. This study defines stability of NPL function as the stability in regression coefficient and the stability in the intercept over time. Taking aggregate monthly NPLs at private commercial banks in Indonesia from 2003 to 2021 this study finds that loan growth has a negative impact while lending rate has a positive impact on NPL. Regarding to external or economic variables, exchange rate and inflation show a negative effect on NPL while Index production has no effect on NPL. Regarding the stability test, this study finds that the regression equation on NPL show a structural change over time. The intercept also differs over years during the study period

Analysis of The Impact of Tax Knowledge and Penalties On The Compliance Level of Taxpayers With Religion As A Moderator

This study aims to analyze the effect of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The study population includes all individual taxpayers who do independent work and own businesses in DKI Jakarta, with 113 samples. The research method uses multiple regression analysis with primary data sources. Moreover, the research design used causal and quantitative. This research showed that the tax knowledge variable had a positive effect on tax compliance, the tax sanction variable had a positive effect on tax compliance, and Religiosity as a moderating variable proved to strengthen or weaken the influence between variables so that religiosity was a moderating variable. This research aims to provide information to the government and policymakers about taxes so that what should consider religious aspects to increase public awareness of paying taxes. The originality of this research is to include religious variables in the study of awareness of paying taxe

Corporate Governance and Sustainability Reporting : A Literature Review

AbstractPurpose - These research objectives to get an overview of the corporate governance's impact on sustainability reporting through a systematic literature review.Methodology - The review method was conducted qualitatively through SLR in mapping existing research, with a sample of 62 articles published in 2012-2020.Findings - The findings provide three categories for how corporate governance affects sustainability reporting. Board characteristics consist of 5 variables (board size, board independence, board meeting, CEO duality, CSR committee), board diversity consists of 7 variables (community influential member, board age, board expertise, board incentives, board education, board nationality and gender diversity), and the audit committee characteristics  consists of 4 variables (audit committee expertise, audit committee size, audit committee independence, audit committee meetings).Research limitations – Since the subject of the study is major corporations, the findings cannot be generalized, however they will be the same for other study subjects like micro, small, and medium-sized businesses.Originality - The research focuses on how corporate governance affects sustainability reporting and generates a thorough report on the predictor variables of sustainability reporting and its measurements in order to shed light on future sustainability reporting aspects

Analysis of the Ideal Sukuk Structure from the Perspective of Maqasid Sharia of Wealth (Indonesia Case)

The purpose of this study is to analyze the existing sukuk structure in Indonesia based on the perspective of maqasid sharia. Furthermore, the method used in this study is the quality supported by secondary data, namely financial statements and prospectuses of companies that issue sukuk. The companies sampled for this study were companies that issued sukuk, a total of 33 companies. The result of this study is that there are several outstanding sukuk, namely (i) Sukuk Ijarah I Angkasa Pura I Year 2016; (ii) Sukuk Mudharabah Lontar Papyrus Pulp & Paper Industry I Year 2018; (iii) Sukuk Ijarah I Moratelindo Phase II 2020; (iv) Sukuk Wakalah Medco Power Indonesia I Year 2018; (v) Sukuk Ijarah Berkelanjutan III Indosat Phase I Year 2019; (vi) Sukuk Mudharabah OKI Pulp & Paper Mills I Year 2021; (vii) Sukuk Ijarah Series III PLN Phase I Year 2018. This study concludes that the market, investors, Sukuk issuers, regulators, and other parties in the issuance of Sukuk, still consider that sukuk issuance is complex and not simple. In addition, community literacy over Sukuk is also still lacking

Aiding Fragility or Stability? The Impact of Foreign Assistance on Government Effectiveness and Violence in Afghanistan

This paper considers the response of two dimensions of stability—government effectiveness and level of violence—to the inflow of foreign assistance into Afghanistan. Novel econometric techniques—frequency domain causality and wavelet coherence analysis—are employed in analyzing time-series data covering the period 1995-2022. Firstly, it is confirmed that a virtuous cycle exists, in which the level of government effectiveness responds to the inflow of foreign assistance, and the inflow of foreign assistance in turn responds to the level of government effectiveness. Secondly, it is found that the nature of the relationship is positive, in which higher levels of foreign assistance inflows are correlated with higher levels of government effectiveness. Thirdly, it is discovered that foreign assistance inflows take the lead in this relationship, leading to the conclusion that foreign assistance inflows raise the quality of government effectiveness in Afghanistan. Finally, the results show that foreign assistance inflows significantly predict the absence of violence in Afghanistan. In summary, the findings suggest that foreign assistance can increase stability in Afghanistan by promoting government effectiveness

The Effect of Board Gender Diversity on The Performance of Commercial Banks: Evidence from Bangladesh

In today’s corporate world, board diversity is a much-talked-about topic, and gender diversity is an important appearance of board diversity. Gender diversity refers to the existence of women on corporate boards of directors.  This paper aimed to analyze the effect of board gender diversity on the performance of commercial banks in Bangladesh for the period 2017-2022. This study uses an instrumental variables regression analysis to investigate the relationship between board gender diversity and commercial banks' performance in Bangladesh.  The results indicate that the inclusion of male and female directors is positively related to the financial performance of firms, as measured by the return on assets and the return on equity. Limited empirical studies have been conducted on the relationship between board gender diversity and commercial banks' financial performance in the emerging banking sector. Therefore, there is still no consensus regarding the link between board gender diversity and commercial banks' financial performance based on the mixed and sometimes inconsistent results in prior research. Therefore, this study extends the current literature in the context of Bangladesh, showing that a male and female board member can enhance the banks' financial performance

Investigating the World Trade of Natural Fibers

This study investigates the World international trade of jute, abaca, coir, kenaf and sisal products which is abbreviated as JACKS in the literature. The period we cover is 2003–2022 and the technique we use is descriptive analysis. The data collected is based on Harmonized System Codes and the proxy we used as JACKS is HS 53. At first, we handle the data of aggregated textile industry then we study JACKS. The results show that JACKS in the textile industry is not high but there are many researches about these products. We find that the main JACKS’ importer and exporter is China and its import and export values are increasing in the long term with some declines in the short term.

Investigating the Effect of Energy Price on Food Price Inflation in Three Asian Countries

The rising of energy prices resulting from the turmoil inthe Middle East may be responsible for the recent food price inflation in the world, which may occur through transmission mechanism. This study investigates the effect of energy prices on food price inflation in three Asian countries, namely; China, Philippine, and Vietnam using monthly data from 2002:M01 to 2020:M12. Employingthe Panel Vector Autoregressive (PVAR) model withImpulse Response Functions (IRFs), the results provided that shocks in energy prices and economic growth have a positive and significant effect on food price inflation while shocks in exchange rate and agricultural production have anegative but insignificant effect on food prices inflation. The PVAR causality results revealed that economic growth is a predictor of food price inflation, energy prices, exchange rate, and agricultural production. Also, a causality runs from economic growth and exchange rate to energy prices and again, from economic growth to exchange rate and agricultural production. This implies that a feedback effect is found between economic growth and exchange rate as well as economic growth and agricultural production. Therefore, the study recommended the need to stabilize energy prices through effect energy policies in Asian countries. Key words: Food prices inflation, Energy prices, Food insecurity, Economic growt

The Mediator Role of Artificial Intellıgence in the Influence of Corporate Strategies and Competitive Strategies on Company Performance

This study examines the mediating role of Artificial Intelligence (AI) and its effects on firm performance in terms of corporate and competitive strategies. The focus of this research is the finance and telecommunications sectors, as these are the most common and first areas to use digital technologies. Data were collected from 569 employee in these indutsries. Frequency distribution analyses, explanatory and confirmatory factor analyses, reliability analysis, correlation analysis and structural equation modeling were applied to the data. According to the findings of the research, corporate and competitive strategies have significant effects on AI and company performances. It has been determined that AI has a significant impact on company performance. In addition, the partial mediating effect of AI was found in the effect of corporate and competitive strategies on company performance