Showing papers in "Journal of Economics, Business and Management in 2018"

The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis

Abstract: This research was conducted against the background of a phenomenon that occurred based on the audit results of the Audit Board of the Republic of Indonesia, namely the poor quality of financial reporting, especially in the local government, provinces and cities / districts. The survey was conducted in the provincial / district government in West Java and Banten as many as 37 regional governments. The results showed that internal accountant competencies had a positive effect on the quality of financial reporting, especially in local governments. Likewise with the application of accrual based government accounting standards is also influential, and the direction of its influence is also positive.

Roles of Islamic Business Ethics in the Formation of Internal Organisational Culture: A Qualitative Approach of Muslims’ SMEs in the UK

Abstract: This research aims to explore the elements of Islamic business ethics and the roles which shape particular types of organisational culture amongst Small and Medium Enterprises (SMEs) that are owned and/or managed by Muslims in the UK. A qualitative approach has been adopted, beginning with a conceptual and theoretical model reflecting the authors' research methodology approach. Subsequently, a set of in-depth, semi-structured interviews was conducted. The findings of the study reveal that elements of Islamic business ethics contribute widely to shaping a particular type of organisational culture amongst Muslim SMEs in the UK. Moreover, on the one hand, mercenary type of organisational culture is the dominant culture amongst Muslim SMEs in the UK. On the other hand, within a communal type of organisational culture, people are very sociable and concerned about each other, which will be reflected on the organisation’s fine performance. The value of this research is derived from its ability to grasp the formation and impact of organisational culture which is one of the main subjects in business management and organisation studies. The research presents various aspects and features of internal organisational culture formation, impact and possibility to change.

Determinants of Customers Satisfaction Towards Services Provided by Agencies in Urban Transformation Centre (UTC)

Abstract: The research was conducted to study determinants of customers’ satisfaction towards services provided by various agencies at UTC Sibu, Sarawak. This study applied the five dimension of service quality (tangibility, reliability, responsiveness, assurance, and empathy) by using the SERVEQUAL model developed by Parsuraman et al. (1988) to study about the customer satisfaction. A total of 380 respondents were selected through convenient sampling method, where the self-administered questionnaire was used to conduct the survey. The Pearson correlation analysis was used to identify the relationship of the factors with the customers’ satisfaction. The result showed that the average mean score for the customers’ satisfaction is 3.79 which indicates that the customers have a high level of satisfaction towards services provided by agencies in UTC Sibu, Sarawak. The factors of tangibility, reliability, and empathy were significantly influencing the level of customer’s satisfaction at 1%.

Interior Design of Workplace and Employees’ Job Engagement: The Study of Hospitality Sector in Ho Chi Minh City, Vietnam

Abstract: Employees’ job engagement has become hot topic in recent years among hospitality sector. However, few researches have been conducted to find out the antecedents of hospitality employees’ job engagement. The purpose of this study is to test the model of predictors of employees’ job engagement in terms of interior workplace design in hospitality field. To do this, questionnaire was completed and data were collected from employees, front-line to middle managers who were working in restaurants and lodging enterprises. Results and findings reveal that there is a significant and meaningful correlation between factors of interior workplace design and employees’ job engagement. In addition, the study comes up with some recommendations for managers and hospitality investor to better off from employees’ behavior. This is one of the first study on the relationship between interior design and employees’ behavior, so it raise a voice about the lack of academic and empirical research in this field.

The Lifecycle and Effective Communication of CSR to the Stakeholder and the Public

Abstract: The lifecycle of CSR focuses on the essential needs of an effective communication with the prospective stakeholders, as well as the public. The topic will include the explanation of the CSR definition and the vigorous growth of the CSR. This paper will focus on the detailed description of the importance of the CSR transparency that will maintain a good reputation. Furthermore, a global example, such as UN, will be used to explain the tremendous growth of CSR in various sectors. An in-depth research has been used to clarify the importance of the CSR program through an effective communication.

Consumers’ Purchase Intentions towards Global Brands: A Cross-Cultural Analysis

Abstract: This study empirically investigates the impact of various psychological processes such as consumers’ life satisfaction, ethnocentrism, perceived quality and need for uniqueness on consumer purchase intentions with a special comparative reference to European and Asian cultures. The researchers collected data from university students of United Kingdom and Pakistan following convenience sampling technique. The Multiple Linear Regression Model was used for data analysis and interpretations. Findings suggest that perceived quality and need for uniqueness positively influence British consumers to buy global brand. Whereas perceived quality and need for uniqueness positively whereas consumer ethnocentrism negatively influence Pakistani consumers to buy global brands. This research contributes to consumer behavior literature by making a comparison between European and Asian consumers’ buying behaviour towards global brand. It implies that the multinational firms that are intended to enter and prosper in U.K. and Pakistan markets should consider cultural perspective and offer good quality products and launch advertising campaigns that can stimulate consumers self-identity by providing psychological comfort through purchasing of foreign brands.

Foreign Direct Investment and Gross Domestic Product in Kazakhstan

Abstract: The study explores a relationship between foreign direct investment and gross domestic product in Kazakhstan. It was found that, in general, Kazakhstan remains the leader in the sphere of investment attracting among the Central Asian countries. The risks of investing in other countries of Central Asia seriously exceed the risks of investing in Kazakhstan. The capital and investment, along with human resources, is an important development center. Foreign direct investment played an important role in the economic growth of developed countries. Almost every developed country has assisted foreign financial institutions in addition to its own small savings in the early stages of its development. Kazakhstan is known as a developing country in the center of Eurasia, which attracted over 151 billion of USA dollars since its independence. The aim of the study is to find out the relationship between foreign direct investments and Gross Domestic Product. The study proved the fact that foreign direct investment does significantly positively affect Gross Domestic Product in Kazakhstan. Thus, we can make a practical conclusion that these results can be helpful as a base for the new researches as well as for the practical implementation and potential government’ use in Kazakhstan. The further research may employ such variables as exchange rate, inflation rate. Some new methods can be employed such as Ordinary Least Squares. Practically, policy makers should take into consideration the fact that foreign direct investment positively and significantly affects Gross Domestic Product.