Integrated Journal of Business and Economics (IJBE)
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The effect of corporate governance attributes on human capital disclosure in South Africa
The disclosure of human capital (HC) information in corporate reports continues to be at the centre of discussions in the executive boardroom. Currently, standard setters grapple with implementing uniform disclosure requirements for human capital disclosure (HCD) and as a result this information is scant, erratic, and inconsistently reported. Hence the ISO 30414 was introduced to breach this gap. The aim of the study is to critically examine how corporate governance attributes affect HCD. A quantitative based cross-sectional design was followed using a sample of top 100 companies listed on the Johannesburg Stock Exchange (JSE). The ISO 30414 HR reporting framework containing 48 metrics was utilised to construct an assessment instrument with a 7-point scale to assess the extent of HCD. Overall, board meeting attendance yielded positive statistically significant association with HC information disclosed on recruitment, retention rate, turnover rate, internal mobility rate, competency rate, employee value-added, absenteeism rate. The board of directors play a critical role in improving the disclosure of HC information in the integrated reports. The study provides first empirical evidence on the impact corporate governance attributes have on HCD using the ISO 30414 HR reporting framework
The comparison of islamic and conventional banking in ownership structure and interest rates in Indonesia
Ownership structure and interest rates are important factors affecting a bank's performance. Previous studies have found the effect of ownership structure and interest rates on company performance, but no one has specifically examined differences in Banking performance in ownership structure and interest rates. This study aims to compare the performance of Islamic and conventional banking in ownership structure and interest rates. In study, the author used quantitative methods that emphasize the analysis of numerical data processed using Stata 16. Based on the unstructured data panel, there are 13 Islamic banking and 107 conventional banking, the total banks used as objects are 120 banks with 1110 observations. The results are local ownership did not affect the performance of Islamic banks, compared to conventional banking on the contrary. Foreign ownership in Islamic banking affects Banking performance, while conventional banking has no effect. Furthermore, government ownership affects the performance of Islamic banks, but does not affect the performance of conventional banking. Based on the results of the study, it can be proven that government and foreign interference in the ownership of Islamic banking plays a role in improving the bank's performance. Whereas conventional banking has performed well under local ownership
The Intention To Blow The Whistle : Testing The Correlation Between Ethical Leadership And Retaliation In The Organization
This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing
How do digital financial literacy, financial behavior, and skills affect financial well-being? An Exploratory Study on Gen Z
Rapid development in the digital financial landscape nowadays requires individuals to have sufficient financial literacy and master digital financial literacy. This study aims to analyze the direct relationship between DFL, financial behaviour, and financial skill on FWB and investigate the mediation effect of financial behaviour and skills on the relationship between DFL and FWB. Motivated by the worrying financial condition of Generation Z, this exploratory study is conducted using a self-administered questionnaire distributed in Riau Province, which resulted in 108 valid responses. A variance-based structural equation modeling using SmartPLS is utilized to test the relationship between constructs. Findings reveal that financial behavior and financial skills directly influence FWB. The evidence showed that DFL influences FWB indirectly through financial behavior. This research suggests that the government and policymakers provide knowledge about DFL to Generation Z
Embracing Culinary Tourism as a Strategy for Boosting Regional Development: Bangka Belitung Case Studies
Both regional and national growth are aided by culinary tourism. Every region needs to have an appropriate strategy in place to compete with the others in order to maximize development. Creating a supply-demand-driven culinary tourism strategy is the aim of this study. Hybrid technique was employed in this investigation. Participants in this study included chefs, tour operators, owners of agricultural tourism firms, local government representatives in the tourism sector, and operators of restaurants and hotels. SWOT analysis was conducted using the results of visitor surveys, aerial observations, focus group discussion, and secondary data. Suggested course of action: Priority plans are selected by government officials and executives of travel industry associations, and AHP is used to process them. Product, pricing, marketing communication, and collaboration are the recommended areas of concentration. To increase price competitiveness, culinary products from upstream to downstream must work together. Among the goods that must be created are facilities, culinary festivals and events, culinary-related activities, and organizations dedicated to culinary tourism. Collaborative marketing communications are needed to maximize culinary tourism-related media and messaging. There are restrictions on research involving horizontal stakeholders. Future research needs to look at the various ways that stakeholders collaborate.
The Role of Functional and Emotional Value Co-Creation Within Sharing Economy Platforms on Repurchase Intention
Repurchase Intention is part of consumer behaviour that aspires for repeat purchases on the products or services of an organization. Consumers begin with a consideration on the necessities to purchase. Continuing this, consumers then decided on how many products will be purchases. The aim of this paper is to investigate and examine the role of functional and emotional value creation in the relationship between customer ethical perceptions and social support sharing economy platform with repurchase intention. This paper selects 402 consumers using sharing economy platforms in Indonesia and tests the regression relationships of the five constructs using Structural Equation Model with the AMOS 24.00 tool. This finding indicates that social support and consumer ethical perception showed an important antecedent towards Functional Value Co-Creation and Emotional Value Co-Creation and that the two has a positive impact of Repurchase Intention. This suggests that Functional Value Co-Creation and Emotional Value Co-Creation possess an important role as a mediator between social support and consumer ethics perception with Repurchase Intention. With a literature review related to consumer behaviour, consumer ethics, value co-creation, and sharing economy platforms, this paper proposes a unique analysis on the relationship roadmap for customer participation and consumer ethics with Repurchase Intentio
How to Increase The Purchase of Local Fashion Brand on E-Commerce Platforms?
Progress of the fashion industry is growing very rapidly in the national industry. Erigo is one of the local fashion brands that are in demand by the public. Increasing of the fashion industry is matched by the progress of the digital world. Shopee is one of the e-commerce platforms that provides a special space for local fashion brands. This research uses quantitative methods with descriptive and verifiative approaches. The population in this study was the followers of the Shopee Erigo account using the Taro Yamane formula to determine the number of samples and found the results of 400 respondents. The sampling method used in this study was purposive sampling. This study used scale range analysis techniques and Partial Least Square Regression with tools by Smart PLS 4.0 software data. The results of this study showed a partial influence of Social Media Branding by 21.4%, Shopping Lifestyle by 56.5%, Fashion Involvement by 16.4% on Purchasing Decisions. The simultaneous influence of Social Media Branding, Shopping Lifestyle, Fashion Involvement on Purchasing Decisions has a value of 75.2% which is classified into the category of strong influence and 24.8% influenced by other factors that were not examined in this study
Development of Strategic Human Resource Management towards Improvement Work Culture at Baitul Mal in Aceh
This study aims to determine Human Resource management and strategy in developinga performance culture at Baitul Mal throughout Aceh Province. Approach, directionand human resources synergize to achieve a goal and have great potential to manageBaitul Mal in Aceh Province as an Islamic Sharia Region. Therefore, researchers areinterested in researching how the strategy of human resources in the Baitul Mal of theProvince of Aceh in improving the welfare of the community regarding themanagement of Zakat, Infaq, and Sadaqah (ZIS) funds in the Province of Aceh. Theapproach used in this research is qualitative. While the methods used are observation,in-depth interviews, and documentation studies. This research also collected data fromthe Baitul Mal of Aceh Province, West Aceh, South Aceh, and the Municipality ofBanda Ace
The Effect of Internal Locus of Control and Spiritual Intelligence on Personal Financial Management Behavior
This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was collected through an online questionnaire distributed to the respondents using social media. The data was analyzed using SPSS to identify the relationship between variables. The results showed that internal locus of control has a positive effect on personal financial management behavior, spiritual intelligence has a positive effect on personal financial management behavior. Internal locus of control and Spiritual intelligence will shape better financial management behavior and reduce the possibility of financial stress in the future.
Environmental, Social and Governance (ESG)
This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG). This paper reviews 25 papers published between 2021 and 2022. The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr. Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholder