International Journal of Management studies and Social Science Research

Dr Rasidin Calundu M.Si. M. Kes

DOI: https://doi.org/10.56293/IJMSSSR.2022.4656

ABSTRACT: The type of qualitative research through a phenomenological approach, while the results of the research show that catching fish carried out by traditional fishermen still uses very simple equipment, this activity is still centered in the coastal area which is relatively still reached by small boats without using engines, of course the results obtained are very much different when compared to using modern boats, traditional fishermen's activities are limited to household consumption and if there is more it can be sold at relatively cheap prices, the sea products obtained are generally small so that traditional fishermen often have economic problems, for that fishermen make efforts to seek additional income even though what is obtained is far from enough.

Keyword: Independent, Fishermen, Poor, Coastal, Regional

Roy Budiharjo

DOI: https://doi.org/10.56293/IJMSSSR.2022.4657

ABSTRACT: The purpose of this research is to analyze the effect of sales growth and operating capacity on profitability as a moderating variable for firm size. The basic population of this research is all infrastructure companies registered in Indonesia during the 2017 - 2020 period. Purposive sampling is the sampling method used. The information needed for this research was taken from the Indonesian Capital Market Directory (ICMD) 2017-2020. The data collection method used in this study is the documentation method. Statistical testing was carried out using the t-test and multiple linear regression analysis, which was first tested with classical assumptions. The results of this study indicate that: sales growth has no effect on profitability, while operating capacity and company size have a positive effect on profitability. Company size cannot moderate sales growth on profitability, but conversely, company size can moderate operating capacity on profitability.

Keyword: firm size, operating capacity, profitability, sales growth

Wulan Yunita Anggreani 1, Yuniningsih Yuniningsih 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4658

ABSTRACT: The research objective is to determine the direct and indirect effects of macroeconomic variables used are Inflation, 7 Days Repo Rate, Kurs on the price of stocks with mediation profitability in the Investment properties and estate sector on the Indonesian stock exchange for the period 2020-2022 in quarters. The population in this study are property companies listed on the Indonesian stock exchange and included in the development sector using purposive sampling technique found the variety samples used as many as 21 companies. The results indicated that inflation has a negative influence on the price of stocks, but the 7 Days Repo Rate and the Kurs have no impact on the price of stocks. Profitability does not mediate Inflation, but it can mediate the 7 Days Repo Rate and the Kurs.

Keyword: Inflation, 7 Days Repo Rate, Kurs, The price of stocks, Profitability

Alfa Abubakar, Assoc. Prof. Hadiza Saidu Abubakar., Dr. Cross Ogohi Daniel.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4659

ABSTRACT: This study examined the relationship between Income, Product Country Image and Consumer Behaviour among rice consumers in Nigeria. The study adopts a correlation research design and employs a questionnaire to collect primary data from 494 respondents in Jigawa, Kaduna, Kano, Katsina, and Kebbi States in 2023. In the process of collecting data, 600 questionnaires were distributed equally to respondents in the five states out of which 545 were returned. 51 of the returned questionnaires were rejected. Therefore, there is response rate of 82%. The study employed formula for calculation of the sample size of an unknown population to arrive at 323 respondents, but in order to avoid non-response biasness; the study increased the sampling size to 600. Structural Equation Modelling (SEM) regression technique is employed to analyse the data using SmartPLS 4 statistical software. The study is supported by Reasoned Action Theory and Engel's Income Effect theory. The findings show that Income and Product Country Image, have a significant impact on Consumer Behaviour. The study conducts relevant reliability and validity tests to ensure the consistencies of the constructs. In the process, the study contributes that both Income and Product Country Image influence Behaviour of rice consumers in Nigeria and this provides implications for marketers and policymakers in Nigeria.

Keyword: Income, Product Country Image, Consumer Behaviour.

Ali Ode Pua 1, R. Marsuki Iswandi 2, Awaluddin Hamza 3, Irfan Ido 4, Hasddin 5

DOI: https://doi.org/10.56293/IJMSSSR.2022.4660

ABSTRACT: The purpose of this study is to determine the achievements of the implementation of infrastructure development in supporting regional connectivity. Using time series data for the period 2018-2022. Using a qualitative approach using a case study design in Lawa District, West Muna Regency, Southeast Sulawesi Province, Indonesia. The availability of basic regional infrastructure is adequate and its quality is continuously being improved. The availability of roads to support connectivity has a strong role and influence in supporting community mobility arrangements and of course, also improving the performance quality of connectivity between nodes in Lawa District so that the wheel of economic rotation through the trip generation and the existence of community mobility can be better and can be economically profitable.

Keyword: connectivity, infrastructure, new-autonomy

ASDAR, Dr Hasrullah, MA., Prof. Dr Andi Alimuddin Unde, M.Si, Dr Muliadi Mau, S.Sos, M.Si

DOI: https://doi.org/10.56293/IJMSSSR.2022.4661

ABSTRACT: This type of qualitative research through a phenomenological approach, while the results of the study show that there are four things in building a strategy so that the Bone local tribune newspaper remains successful, namely a normative approach, where the company builds emotional closeness to political elites, both from the legislative, executive and judiciary, whether these figures are still active as government officials or have finished their positions, In addition, the company builds positive relationships with macro community leaders and a number of stake holders spread from the government level to rural areas, besides the quality of the product in this case the news is soothing and balanced, then also reliable, integrated and professional management capabilities.

Keyword: Newspaper, alliance, media. Digital. Famous, promotion

Witri Khoiratul Aini 1, Yusnaini Yusnaini 2, Shelfi Malinda 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4662

ABSTRACT: The objective of this research is to investigate the impact of various factors, namely profitability, liquidity, leverage, sales growth, board size comprising of a board of commissioners and a board of directors, company size, and management efficiency, on financial distress in the context of the Covid-19 pandemic. Financial distress refers to the unfavorable financial state of a company that can result in liquidation or bankruptcy. The present study employs secondary data sourced from financial reports and official information on the Indonesia Stock Exchange website. The study's sample comprised 186 observations of retail firms that were listed on the Indonesia Stock Exchange in the 2020-2021 quarter. The study employed purposive sampling as the data collection technique and utilized the EViews 9 analysis technique. The study's findings indicate that profitability, liquidity, and company size significantly and negatively influence financial distress. Conversely, leverage and sales growth positively and significantly influence financial distress. However, board size and management efficiency have a non-significant negative effect on financial distress.

Keyword: financial performance, risk, financial distress

Adedokun, Rotimi Adetayo PhD, FCA*, Ogunwole, Cecilia Oluwakemi, Ademola, Adewumi PhD, ACA

DOI: https://doi.org/10.56293/IJMSSSR.2022.4663

ABSTRACT: The fast pace of globalization and the accelerated growth in borderless transactions have brought about unprecedented shift from the local accounting standards application to the International Financial Reporting Standards (IFRS) adoption. It therefore remained unclear whether the usage of any of the two has correlation with the quality of financial reports particularly in the Nigerian Banking sector. This study therefore investigated the pair-wise correlational analysis of accounting standards and quality of financial reports of listed deposit money banks in Nigeria. Out of the 17 listed deposit money banks in Nigeria, 7 was judgmentally selected. The population of the preparers (reporting accountants) of the financial reports was 408 out of which 200 respondents were purposefully selected for the study. Survey research design was used and the primary data were obtained through self-administered structured questionnaires. 130 copies of the questionnaires were retrieved and eventually used for the analysis. Pearson’s Product Moment Correlation Coefficient (PPMC) was used to determine the pair-wise correlation between the accounting standards adoption and the quality of financial reports of the deposit money banks in Nigeria for the two accounting standard regimes. The results show that the relationship between comparability, uniformity, relevance, verifiability and dependability and the quality of financial reports were negligible and even sometimes negative with the coefficients of correlation of -0.053, 0.20, 0.13, -10.3 and -0.85 respectively except for the faithful representation which has a very strong positive relationship with the quality of financial reports with correlation coefficient of 0.85 during the rules-based accounting standards era. Meanwhile, the correlation coefficient values of 0.72 and 0.74 with p-value = .000 at 0.05 level of significance each for both verifiability and faithful representation respectively during the principlesbased accounting standards era. It was therefore concluded that accounting standards have more correlation with the quality of the financial reports of the deposit money banks in Nigeria during the application of principlesbased accounting standards than that of rules-based accounting standard era. The study recommended that the accounting standards setter and the regulatory body such as Financial Reporting Council of Nigeria (FRC) should ensure strict adherence to the rules of engagement in the application of the principles-based accounting standards to reap the benefit inherent in its usage and achieve the much-desired quality of financial reports in the banking sector in Nigeria.

Keyword: Accounting standards adoption, pre-IFRS adoption, post-IFRS adoption, rules-based standards, principles-based standards, quality of financial report and Nigerian Deposit Money Banks.

Bui Trinh 1, Nguyen Viet Phong 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4664

ABSTRACT: According to the International Standard Industrial Classification (ISIC)[1] and Vietnam Standard Industrial Classification (VSIC)[2], real estate sector is industry L under VSIC sub-sector level 1 and industry code level 2 is 68, level 3 is 681, 682. Like most other industries, managers and even professionals understand the “real estate business” very differently from the UN’s ISIC standard sub-sector and Vietnam's VSIC sub-sector; so, the real estate business is understood to include the construction of houses for sale? This activity is in principle according to ISIC and VSIC under the construction industry (class I: F) and the second level is industry 41. This study put forwards the concept of real estate not only according to the ISIC and VSIC, but also expanded such as: 1. Real estate in the processing and manufacturing industry; 2. Real estate in hotels and restaurants; 3. Real estate in entertainment; 4. Build houses for sale; 5. Real estate under ISIC. The study is based on the Vietnam national input - output table in 2016 with the number of industries aggregated as follows: 1. Real estate in the processing and manufacturing industry; 2. Real estate in hotels and restaurants; 3. Real estate in entertainment; 4. Build houses for sale; 5. Real estate under ISIC; 6. Other basic construction; 7. Agriculture, forestry and fisheries; 8. Mining industry; 9. Manufacturing and processing industry; 10. Services.

Keyword: Input – output, multiplier, output, real state, value added

Ida Ayu Trisna Yudi Asri 1, I Nyoman Angga Prabawa 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4665

ABSTRACT: Indonesia, in its taxation system, uses a self-assessment taxation system, making taxpayer compliance an important factor for meeting tax targets. The government, in an effort to carry out reforms in digitizing its tax system, continues to this day to create a more efficient tax system. The existence of a more efficient tax administration system can make it easier for taxpayers to understand the tax system so that increased taxpayer compliance will arise. Therefore, compliance with paying taxes by taxpayers is highly expected by the government, especially for individual taxpayers. Research that raises the issue of the relationship between digitalization and taxation Taxpayer compliance has indeed been carried out a lot, but the results obtained are not always consistent. Then this research adding a moderating variable to the inconsistent results of previous studies. This study uses a moderator variable, namely belief in the law of karma. This is because individuals who have faith in the law of karma may view fulfilling tax obligations as part of their moral responsibility and ethical behavior. This belief can influence their behavior in complying with tax rules, carrying out honest reporting, and paying taxes properly. The purpose of this study is to analyze the effect of belief in the law of karma in the relationship between digitalization of taxation and taxpayer compliance of MSME owners. The test sample for this research is individual taxpayers who own MSMEs throughout Bali. Data collection was carried out using a questionnaire distributed to 100 respondents. The data analysis technique uses the residual test which aims to test the deviation of a moderating research model. The results of this study indicate that digitization of taxation has a positive and significant effect on taxpayer compliance and belief in the law of karma can strengthen the relationship between digitalization of taxation and taxpayer compliance of MSME owners.

Keyword: digitization of taxation, taxpayer compliance, belief in the law of karma

Sunday OWOLABI, Kolawole Samuel OYEGOKE, Mayowa OLALERE

DOI: https://doi.org/10.56293/IJMSSSR.2022.4666

ABSTRACT: Cloud accounting is gaining attraction because of the inadequacies of traditional accounting approaches and as a result it is seen to lead to considerable increase in productivity because it helps accountants in small and medium business to provide quality financial reporting to their customers and arrangements on their money related issues. In the age of globalization, the need to access information has become a requirement. Processing data in the cloud permits access to such data restricted only by access credentials independently of location and time. In this study, the effect of cloud accounting on financial reporting qualities of DMBs was investigated. The population was 14 listed deposit money banks while the sample size was 10 using purposive sampling technique for a period of 10 years. This study discovered that there is need for DMBs to adopt cloud accounting technology to increase their financial reporting quality. The study hereby concluded that cloud accounting has a positive effect on financial reporting qualities of DMBs. The study recommended that the eventual fate of cloud computing in Nigeria is splendid if government and all partners would put all hands-on deck to guarantee that these distinguished difficulties/obstructions to its achievability are tended to decisively.

Keyword: Cloud accounting, Deposit Money Banks, Financial Reporting, Financial Reporting Quality, Traditional Accounting Approaches

Achmad Jaelani

DOI: https://doi.org/10.56293/IJMSSSR.2022.4667

ABSTRACT: The purpose of this study is to analyze the degree of impact of Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on the Return on Assets (ROA) of Indonesian Stock Exchange listed banking companies for the period 2029-2022. The research method used in thus study is a quantitative survey with a descriptive approach. Through statistical tests performed using SPSS software, several data test including descriptive test and classical assumption tests consisting of tests for normality, multicollinearity, heteroskedasticity, and autocorrelation are performed. Executed the analyses used in this study are multiple regression analysis, t-test, F-test, and determinant coefficient test (R2). The study results show that CAR and NPL have no partial effect on ROA. But at the same time, CAR and NPL have a significant positive impact on ROA.

Keyword: Capital Adequacy Ratio (CAR); Non Performing Loan (NPL); Return on Assets (ROA)

Estu Winarsih Septiani 1 and Nuriyati Samatan 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4668

ABSTRACT: Halal tourism has become a new phenomenon that has emerged from the current growth of the halal industry (Zakiah, Samori et al, 2016). As one of the countries with potential for halal tourism due to its predominantly Muslim population (dataindonesia.id, 2021), Indonesia ranks second in the 2022 Global Muslim Travel Index (GMTI) ranking. Halal tourism mediates the influence of cultural attractions and accessibility on the satisfaction of domestic tourists in Jakarta. This study uses quantitative research methods with 130 respondents who are domestic residents of Indonesia. This study uses the theory of consumer behavior. The results of this study are Image of halal tourist destinations, Halal Tourism Cultural Attractions, Accessibility affects tourist satisfaction.

Keyword: Tourism Communication, Halal tourism, Theory of Consumer Behavior, Image of tourist destinations

Ida Bagus Udayana Putra 1, I Made Suniastha Amerta 2 and Ida Bagus Ray Wijaya 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4669

ABSTRACT: Study This aim For explain influence leadership transformational to commitment organization ; explain influence leadership transformational to performance employees ; explain influence discipline Work to commitment organization ; explain influence discipline Work to performance employees ; explain influence commitment organization to performance employees ; explain How commitment organization mediate influence leadership transformational to performance employees ; explain How commitment organization mediate influence discipline Work to performance employee . Study This carried out at PT. BPR Sukawati Pancakanti. Respondents study This are 45 employees who work at PT. BPR Sukawati Pancakanti . Data analysis was performed with using PLS (partial least squares). Research results This show that: Leadership transformational influential positive to commitment organization at PT. BPR Sukawati Pancakanti. Leadership transformational influential positive to performance employees at PT. BPR Sukawati Pancakanti. Discipline Work influence positive to commitment organization at PT. BPR Sukawati Pancakanti. Discipline Work influence positive to performance employees at PT. BPR Sukawati Pancakanti. Commitment organization influence positive to performance employees at PT. BPR Sukawati Pancakanti. Commitment organization can mediate influence leadership transformational to performance employees at PT. BPR Sukawati Pancakanti. Commitment organization can mediate influence discipline Work to performance employees at PT. BPR Sukawati Pancakanti.

Keyword: Commitment Organization, Leadership Transformational, Disciplined Work, Employee Performance

1 Oghenebrume D. Akatugba *2 Christopher O. Orubu *3 Owen A. Maku *4 Jonathan O. Oniore

DOI: https://doi.org/10.56293/IJMSSSR.2022.4670

ABSTRACT: China and North African economic relations are expanding rapidly as both an important trading partner and increasingly as an investor into the region. The main objective of this study is to examine the determinants of Chinese FDI in selected North African countries of Egypt, Sudan and Morocco between 2002 and 2020. The study employed standard OLS and standard date panel techniques which enabled us to differentiate between efficiency effects of fixed and random effects. The results of the analysis indicated that market size, openness and inflation rate were found to be positively related to Chinese FDI inflows with the coefficient of openness significant. The indicators of institutional quality namely control of corruption and government effectiveness were found to be positively related to Chinese FDI inflows with coefficients significant. Furthermore, political stability, regulatory quality, and rule of law were found to be negatively related to Chinese FDI inflows with their coefficients significant. Voice and accountability is found to be negative and insignificant. The result for DEBT is found to be negatively related to Chinese FDI inflows with coefficient significant. The results revealed that geographical distance between sampled North African countries and China does not encourage Chinese FDI inflows. Based on the results, this study concludes that improvement in the institutional quality, and enacting policies that facilitates open economy and helps moderates inflation rate are keys to spurring Chinese FDI inflows to the selected North African countries.

Keyword: Institutional Environment, Foreign Direct Investment, Policy Reforms, China, and North Africa

Ery Tri Djatmika

DOI: https://doi.org/10.56293/IJMSSSR.2022.4671

ABSTRACT: This research article examines self-challenge and flexibility, and their impact on entrepreneurial intention mediated by self-recognition and self-efficacy. The research was conducted on students from the Department of Management, Faculty of Economics and Business, Universitas Negeri Malang. They have obtained Entrepreneurship Education programs held on campus. There was a total of 113 students participating in this study. The analysis was carried out with a T-Test to see the differences between male and female students in the variables studied, and path analysis to examine the effect between variables. The results of the study revealed that there was no difference between male and female students, furthermore, there was no direct effect of selfchallenge and flexibility variables on entrepreneurial intention.

Keyword: entrepreneurial intention, self-challenge, self-flexibility, self-recognition, self-efficacy

Singgih Wahyu Karyadi 1, Mas Wahyu Wibowo 1 and Erna Sofriana Imaningsih 1

DOI: https://doi.org/10.56293/IJMSSSR.2022.4672

ABSTRACT: This research is to examine the effect of free shipping promos, and gamification on purchase decisions with purchase intention as an intervention variable. The object of this research is marketplace users aged 18 to 35 years. The sampling method used a non-probability sampling technique, involving 209 respondents. Data analysis used is statistical analysis in the form of SEM (Structural Equation Modeling) SMART PLS version 3.0. The results of this study indicate that Free shipping has a positive and significant effect on purchasing decisions, Gamification has no effect on purchasing decisions, Free shipping, and Gamification have a positive and significant effect on purchase intention, and Free shipping, Gamification have a positive and significant effect on purchasing decisions with purchase intention as a variable intervene.

Keyword: Free Shipping Promo, Gamification, Purchase Decision, Purchase Interest.

AGU, JUSTINA CHIOMA PhD; ERO, KENNETH ABDULKARIM PhD; OKORO JOSEPHINE CHIZOBA; CHIKE-ALIOZOR VICTORIA UGOCHI

DOI: https://doi.org/10.56293/IJMSSSR.2022.4673

ABSTRACT: Having a suitable organizational structure in place is a pre-requisite for the long term success of every business organization. Thus, the aim of this study was to investigate the effect of organizational structure on the performance of telecommunication companies in Enugu, Nigeria, with a focus on MTN Telecommunications PLC Enugu. The specific objectives however, were to; examine the effect of mechanistic structure on corporate goal attainment of MTN Telecommunications PLC Enugu, and also to ascertain the effect of organic structure on employees’ commitment in MTN Telecommunications PLC Enugu. The population of the study was 121 main stream staff of MTN Enugu and in order to be truly representative, it was imperative to employ the entire population in conducting the study. Data were collected through questionnaire and oral interview. In the analysis, the study employed the Simple Linear Regression method using a 5% level of significance. And from the analysis, it was revealed that mechanistic structure negatively affect the performance of MTN Telecommunications PLC Enugu, and also that organic structure positively affect employees’ commitment in MTN Telecommunications Enugu. Therefore, the study concluded that structure of an organization not only affect efficiency and productivity but also, morale and job satisfaction of employees’ of the organization. Consequently, it was recommended that managers should adopt organizational structures that will enable them to successfully combine and maximize available resources for attainment of organizational goals.

Keyword: Organization, Performance, Structure

Widarto Rachbini

DOI: https://doi.org/10.56293/IJMSSSR.2022.4674

ABSTRACT: This study investigates the impact of Social Media Marketing, Innovativeness, and Customer Engagement Strategies on Brand Advocacy through Brand Reputation in Full-Service Airlines, particularly in the growing Indonesian market. A quantitative research design using a cross-sectional survey method targeted 250 respondents, with Structural Equation Modeling (SEM) for data analysis. Findings revealed brand reputation, customer engagement strategies, innovativeness, and social media marketing significantly affect brand advocacy. However, only brand reputation and innovativeness significantly influence brand reputation. The study fills a literature gap by examining these variables' combined effects on brand advocacy and brand reputation as a mediating variable. The research's novelty lies in exploring the interplay between Social Media Marketing, Innovativeness, and Customer Engagement Strategies on Brand Advocacy in Full-Service Airlines in Indonesia's expanding market. Previous research primarily focused on individual impacts, while this study provides a comprehensive understanding of their combined effects and brand reputation's mediating role. To improve brand advocacy and reputation, airlines should enhance brand reputation and innovativeness, develop effective customer engagement strategies and social media marketing campaigns. This research offers valuable insights into the airline industry within emerging economies and practical implications for full-service airlines in Indonesia and similar markets, assisting in improving branding strategies and boosting customer advocacy and loyalty.

Keyword: Social Media Marketing, Innovativeness, Customer Engagement Strategies, Brand Advocacy, Brand Reputation

Elena B. Panugot, Ph.D.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4675

ABSTRACT: Language communication is one of the most important assets anyone should possess. Gaining proficiency in the English language is a lifelong skill that would enable one to succeed in life. The macro skills which include listening, speaking, reading, writing, and viewing need to be mastered to successfully maximize the use of language for self-expression and for communication with others. Furthermore, substantiated and confirmed the report showing that although students are rated high in a grammatical test, most of them need more drills in sentence construction specifically in the categories like tenses of the verb, phrases, clauses, and parallelism to gain mastery. Using the Analyze, Design, Develop, Implement, Evaluate (ADDIE) model as a guide in language competency accompanied by a random sampling technique to identify the respondents of this study. Results show that freshmen students revealed a high level of grammatical competence in categories like pronouns, subject-verb agreement, prepositions, use of conjunctions, adjectives, verbal, identification of syntax errors, tenses of verbs, phrases, and clauses, and parallelism. The categories where the students showed low performance were in tenses of verbs, phrases and clauses, and parallelism.

Keyword: ADDIE, Parrelism, verbs, phrases and clauses, macro skills

Calmas Valentina, Fedorciucova Svetlana, Tabunscic Olga

DOI: https://doi.org/10.56293/IJMSSSR.2022.4676

ABSTRACT: The excellent taste, pleasant aroma, high content of fat-soluble vitamins and high digestibility of nutrients make butter an indispensable product in the diet. In the top countries, regarding the production of butter, it stands out: India, in second place are the countries of the European Union and in third place is the USA. The statistical data on butter consumption per capita show that the world leader in this ranking is France (recording 8.0 kg per capita for the year 2021), compared to the Republic of Moldova for the same year (2.3 kg per capita by resident). Nutritionists recommend consuming about 5.5 kg of butter per year and about 15 g per day. The purpose of the work was: studying the situation regarding the production, marketing, consumption and quality of the cow's butter presented on the consumer market of the Republic of Moldova. As research materials were used: National Statistical data, legislative and normative documents in force regarding milk and dairy products, the Report on the Study of the Development Potential of Dairy Products from the Republic of Moldova, as well as samples of butter from different producers. The methods applied in this research were: analysis and statistics, comparison and expertise. As an object of study in butter expertise, 9 types of butter were used, of which: 4 types are domestically produced, and the other 5 - are imported (originating from: Italy, Denmark, Belarus, Ukraine and Austria). All the results obtained demonstrate that the butter sold on the Chisinau market is of dubious quality and all the checked products have at least one non-compliance

Keyword: butter, quality, expertise, sensory analysis, information on the label

Rudy Budiatmaja 1, Mayang Sari Edastami 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4677

ABSTRACT: The purpose of this study is to determine whether tax planning, managerial premiums and information asymmetry have a partial impact on the financial performance of companies in the food and beverage subsector that are on the IDX for five years. According to agency theory, tax planning, bonus management and the associated information asymmetry in revenue management interact synergistically with company performance. The aim of this study is to causally and descriptively analyze the performance of companies in the food and beverage industry with the three components of revenue management from 2017 to 2021. SPSS is a statistical testing tool using multiple regression analysis as a research method. The documentation technique begins with data collection and then data analysis techniques to analyze the financial reports of each food and beverage company from 2017 to 2021 on the IDX list. The results of the research show that tax planning and information asymmetry have no impact on firm performance, while management bonuses do have an impact on firm performance. From this it can be concluded that improving company performance must be accompanied by granting higher management bonuses to outstanding employees.

Keyword: Three Component, Profit Management, Company Performance

Teuku Haarits Shiddiq 1, Nuriyati Samatan 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4678

ABSTRACT: The development of tourism support facilities, such as service providers in the food and beverage industry, plays a crucial role in meeting the needs of tourists. Dapur Solo is one of the food and beverage service providers. The purpose of this research is to determine the Influence of Employee Hospitality and Interpersonal Communication on the Improvement of Service Quality at Dapur Solo in Neo Soho Mall, West Jakarta. This study employs a quantitative method. The objective is to gain an understanding of the impact employee hospitality and interpersonal communication on the enhancement of service quality at Dapur Solo in Neo Soho Mall, West Jakarta. The population and sample of this research are the customers of Dapur Solo. The data obtained in this study are analyzed using the statistical software SPSS (Statistical Product and Service Solution). The Employee hospitality variable has a significant partial (individual) effect on the Service Quality provided to customers at Dapur Solo Restaurant. This indicates that the service quality provided by Dapur Solo Restaurant is good and satisfying to customers. The Interpersonal Communication variable also has a significant partial (individual) effect on the Service Quality provided to customers at Dapur Solo Restaurant. This indicates that the interpersonal communication of the staff at Dapur Solo Restaurant is well-received by customers during interactions.

Keyword: Employee Hospitality, Interpersonal Communication, Service Quality, Consumers.

1 VIJAYA LETCHUMY BASKARAN, 2 NORAZILAWATI ABDULLAH

DOI: https://doi.org/10.56293/IJMSSSR.2022.4679

ABSTRACT: As the trend indicates that students are becoming less interested in pursuing STEM fields in school, concerns over student involvement and participation in STEM education at schools are growing. This is made worse by the fact that 72.1 percent of SPM students decide against continuing their education in the future. Due to this circumstance, the nation's capacity to give expertise in STEM and vocational training won't be able to keep up with market demand and the advancement of the Industrial Revolution 4.0. The constraints and challenges faced by the Science teachers had been investigated from this study. A total of 168 secondary school teachers teaching in the field of Science in the Manjung district had been chosen as respondents in this study to identify the challenges faced by them in conducting STEM education. The descriptive analysis showed that 62.5% respondents agreed that school infrastructure is the main issues faced by these teachers in implementing STEM education. Good internet coverage and working equipment to help teachers in delivering STEM activities through online platform is still lacking in many schools. Research findings also have shown that the constraints and challenges faced by teachers in STEM education is at an average level (M: 3.176, SD:0.5264).

Keyword: STEM Education, Challenges, Constraints, Teacher Readiness School Infrastructure

Ossi Ferli 1, Erric Wijaya 2, Zahra Muthia Rahmawati 3, Hana Qania Smith 4, Nurlita Dewi 5, and Safira Ananda Putri 6

DOI: https://doi.org/10.56293/IJMSSSR.2022.4680

ABSTRACT: Investment is a commitment to a number of funds or other resources that someone does at this time with the aim of obtaining a number of benefits in the future. There is a phenomenon of increasing number of Generation Z investors in Indonesia who are more influenced by social media. Based on the existing phenomenon, sharing of basic investment materials to grade 11 students of SMA Negeri 109 was carried out to increase literacy and be able to identify suitable investments for Generation Z so that they can do their personal financial planning as early as possible. The material is associated with the Economics subjects that are being pursued by grade 11 students. The method carried out uses material presentation and direct discussion about basic investment, with the result of this community service activity is that school students feel satisfied with the activities, they can increase their knowledge from these activities, and feel the need for further activities regarding advance investment.

Keyword: Basic investment, Generation Z, High School, Students

Tare L. Odo 1, Dr (Mrs) Gift J. Eke 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4681

ABSTRACT: This paper examines the relationship between e-commerce strategy and business growth. The paper used the qualitative approach applying survey design. descriptive research design was used because it is a research design that allows easy manipulation of independent variables or randomly assign subjects to group. In addition, respondents were not asked to identify themselves so as to reduce possibility of response bias. The population of this study consist of sixteen (16) entrepreneurs and business owners in Bayelsa state. The instrument for data collection used for this study was the close ended (a likert-5) questionnaire consisting of a set of questions designed to gather information necessary for analysis. It was concluded that the advent of the Internet, the world has become a much smaller place. The internet has made it possible for individuals and businesses to communicate with customers, suppliers, investors, developers, and other company owners worldwide. A platform for purchasing and selling things without the hassle of face-to-face interaction has been developed by ecommerce. For small and medium-sized firms, it has unlocked a wealth of benefits. The analysis makes it very evident that e-commerce has given the company the ability to cut expenses. In order to raise the company's revenue, it will also be wise for management to look at further ways that e-commerce might result in further reductions in operating expenses.

Keyword: E-Commerce Strategy, Electronic Payment, Business Growth.

Akintoye, Ishola Rufus, Dada, Samuel Olajide; Owolabi, Kehinde Mutiyat

DOI: https://doi.org/10.56293/IJMSSSR.2022.4682

ABSTRACT: Advancement in the world economy have increased both the importance of external debts and the problem of debt accumulation by Sub-Saharan African (SSA) nations which rely on external borrowing for their economic development. The present study ascertained the effect of tax revenue on external long term debt stock of Sub-Saharan African countries and investigated the control effect of inflation, exchange rate and corruption on the impact of tax revenue on external long term debt stock (ELTDS) of SSA countries. Ex-post facto research design was adopted in testing and analyzing a dynamic panel estimated with system General Method of Movements (GMM) data set for the period 1990 to 2020 on 23 countries in SSA. Dynamic panel data was adopted because it uses lag of the regressors on the data set to eliminate weakness. The study found that lag of external long term debt stock is significantly affected by lag of Custom, Import and Export Duties (LCIED), lag of Taxes on Product (LTXP) and lag of Taxes on Goods and Services (LVAT) (J-stat 15.85 = 0.726, ρ > 0.1). Exchange rate, inflation and corruption had significant control on the effect of tax revenue and external long term debt stock (J-stat 22.862 = 0.154, ρ > 0.1) globally. With regards to considered individual Ρ-value, the outcome was slightly differed; Lag of ELTDS was positively and significantly controlled by INF while EXR and CRP negatively and insignificantly controlled LELTDS of SSA countries. The study concluded that tax revenue improved financing of external long term debt stock of SSA countries. It was therefore recommended that governments of SSA nations ought to be strategic in maintaining sustainable external long term debt stock portfolio as the present debt to tax revenue ratio of SSA countries is below the world benchmark which is unsustainable and adversely affects their economies.

Keyword: Corruption, Debt, Exchange rate, External long term debt stock, Inflation, System General Method of Movements, Tax revenue.

Olayemi J. ABIODUN-OYEBANJI (Ph.D.) 1 and Ayobami A. OYEDEJI (Ph.D.) 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4683

ABSTRACT: Goals Attainment (GA) seems to be unattainable in Nigerian Federal Universities (NFUs). The tenure of numerous academic leaders is passing with little or no contribution to effective teaching, quality research and impactful community service. Successors of these leaders appear not to have an antecedence to follow. Over the years, most academic leaders in universities face challenges of time limit to achieve missions and visions statement. The study therefore examined the relationship between leadership tenure and GA in NFUs. The paper adopted correlational survey research design with a study population of 6,034 academic staff. The sample size for this study consisted of 422 academic staff using purposive sampling technique and a proportionate to size sampling technique. Goal Attainment Questionnaire (GAQ) and Leadership Tenure Questionnaire (LTQ) were instruments used for the study. The reliability coefficient of 0.93 and 0.87 were found using Cronbach Alpha method of testing reliability respectively. Research questions were answered using descriptive statistics of frequency counts, simple percentages, mean and standard deviation while research hypothesis was tested using Pearson’s Product Moment Correlation. The result showed that level of GA in NFUs was found to be on high side. The finding also revealed that emphasis is placed on two-year term for directors, acting head of departments and deans of faculties while four-year tenure was considered for head of departments and deputy vice-chancellors respectively. The result also considers vice-chancellors to stay in office for five years. The finding equally revealed that there is significant relationship between leadership tenure and GA in federal universities in Southwestern Nigeria. Effective teaching, quality research and impactful community service should continue to be improved upon by the university management if NFUs are to meet up with international academic standards and best practices. Effort should be put in place by policy makers to ensure that the term used in office or key positions in the university should be in accordance with the university laws if missions and visions of the university are to be attained.

Keyword: Leadership tenure, Goal attainment

1 YAKUBU, Bala & 2 HADIZA, Baba Ibrahim

DOI: https://doi.org/10.56293/IJMSSSR.2022.4684

ABSTRACT: This study is titled "Evaluation of Business Management Education Students' Perceptions and Their Impact on the Selection of Business Education at Adamawa State Polytechnic, Yola." Determined the perceptions of students who choose Business Education as a course of study and the impact of those perceptions on their selection of the course. Two specific objectives and research questions were outlined, and two null hypotheses were tested at a significance level of 0.05. Utilizing a descriptive research survey design, the study was conducted. The population for the research consisted of 274 Diploma II students. Principal research instrument was a structured questionnaire; mean scores were used to address the two research questions. Two hypotheses were evaluated using the t-test. The study's findings revealed, among other things, that students' perceptions greatly influenced their choice of Business Education as a career. The t-test results indicated that there is no significant difference between the mean scores of male and female students regarding their perception of Business Education as a career. In addition, the results revealed that there is no significant difference between the mean scores of male and female students regarding the extent to which their perception influences their decision to pursue a career in Business Education programme. Nevertheless, the t-test revealed that there is a statistically significant difference between the mean scores of male and female students regarding the extent to which gender perception influences their decision to pursue this program as a career. It was determined that students enrolled in the Business Education program because they required the skills to start their own enterprises; as a result, more students will enroll in the course. It was recommended, among other things, that the Management of Adamawa State Polytechnic, Yola's business education programme should plan to construct lecture theatres for the business education department, introduce Industrial Training (SIWES) as soon as possible, review the curriculum of Business Management Education every four years to make teaching more practical, include field trips and entrepreneurship education in the existing curriculum of Business Management Education, and introduce field trips and excursions.

Keyword: Evaluation, Perception, Business Management Education, Influence and Choice

Ika Sari

DOI: https://doi.org/10.56293/IJMSSSR.2022.4685

ABSTRACT: The purpose of this study was to examine the effect of audit opinion and KAP's reputation on audit delay. The basic population of this research is all manufacture companies registered on IDX during the 2017 - 2020 period The method used is descriptive statistical method, while the data used is secondary data. Sampling in this study using non-probability purposive sampling. The results of the study show that audit opinion has no significant effect on audit delay, KAP's reputation has a significant effect on audit delay and audit opinion and KAP's reputation simultaneously have an effect on audit delay.

Keyword: Audit delay, audit opinion and reputation of the Public Accounting

Mohammad Soleh 1, Zulfitri 2 and Dudi Permana 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4686

ABSTRACT: This research has goal to know about the effect of the physical environment, promotion and price perceptions on the decision to choose as a mediating variable and interest in recommending. The sample in this research were all students at Global Mandiri vocational high school Pinang, Tangerang City, for the 2021 / 2022 academic year with total of 219 students. The data analysis performed was quantitative analysis expressed in numbers and the calculations used standard methods assisted by the Partial Least Square (PLS) Version 3.0 program. Data analysis used in this research is Structural Equation Modelling (SEM). The results showed that the physical environment had a significant positive effect on the decision to choose, while promotions had no effect on the decision to choose Physical environment, promotion, price perceptions have a significant positive effect on intention to recommend. Interest in recommending has positive effect on the decision to choose.

Keyword: Promotion, price perception, physical environment, choose decision, interest recommend.

Triyani Budyastuti 1, Veronica Setiawan 2, Hendi Prihanto 3 and Meiliyah Ariani 4

DOI: https://doi.org/10.56293/IJMSSSR.2022.4687

ABSTRACT: The purpose of this study is to provide empirical evidence that accounting conservatism, and capital intensity have an effect on tax aggressiveness and audit quality as a moderating variable affecting the relationship between accounting conservatism and capital intensity on tax aggressiveness. This research is associative, the sample was selected using the purposive sampling method. Data analysis techniques used secondary data and annual reports, descriptive statistical analysis and multiple regression analysis or moderate regression analysis with SPSS version 25. The results of this study indicate that accounting conservatism and capital intensity have a positive effect on tax aggressiveness. And audit quality cannot moderate the effect of accounting conservatism on tax aggressiveness, while audit quality cannot moderate the effect of capital intensity on tax aggressiveness.

Keyword: accounting conservatism, capital intensity, audit quality, tax aggressiveness

Devi Ika Irawati 1, Cakti Indra Gunawan 2 and Cahyo Sasmito 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4688

ABSTRACT: As a minor government system, the village needs to manage its finances properly to support village development and improve people's welfare. This study aims to describe and analyze the mechanisms, factors, and models for implementing village treasurer and operator accountability to increase the speed and accuracy of using Village Budgets in Pakijangan and Karangjatianyar, Wonorejo, Pasuruan. This study uses a qualitative method by collecting primary and secondary data directly on the Village treasurer and Operators from January to March 2022. The results of this study are that the mechanism for implementing accountability by Village treasurer and Operators is carried out by fulfilling 5 (five) dimensions: transparency, accountability, control, responsibility, and responsiveness. Supporting factors are timely village financial reporting, transparency, and accountability for village financial management, while inhibiting factors are the need for more understanding of village officials in village financial reporting and frequent changes in village officials. The accountability model for using the Village Budget in Pakijangan Village and Karangjatianyar Village involves the role of the Camat, Village Government, and General Binwas Parties in carrying out evaluations. Future researchers should discuss the components of village financial management in detail.

Keyword: Accountability, Budget, Accuracy

Ma'ruffi Kurnia 1, Indra Siswanti 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4689

ABSTRACT: This research aims to analyze the influence of capital structure and good corporate governance on company value with profitability as an intervening variable. The population of this research is the Heavy Constructions & Civil Engineering sub-sector companies that are registered on the Indonesia Stock Exchange during the period 2014-2021, with a total sample of 10 companies. The data were analyzed using panel data regression analysis which was processed using EViews 10 Software. The research found that capital structure proxied by DER and GCG proxied by institutional ownership had a significant positive effect on profitability proxied by ROE. In addition, GCG and profitability have a significant positive effect on firm value which is proxied by stock returns. Nevertheless, the capital structure has no effect on firm values. Regarding the intervening variable, the research found that profitability proxied by ROE is not able to mediate the influence of GCG on firm value. However, profitability is able to mediate the effect of capital structure on firm value.

Keyword: capital structure, GCG, profitability, company value.

Amalahmathi A/P Subramaniam & Jessnor Elmy Mat-jizat

DOI: https://doi.org/10.56293/IJMSSSR.2022.4690

ABSTRACT: The purpose of this study is to review relationship between perceived ease to use, readiness and resources availability on the intention to adopt internet of things for marketing among small-medium enterprises in Selangor. This concept paper aims to explore the introduction, literature review, and research methodology. On top of that, this research paper also aims to look at the relationship between the Factors influencing Internet of Things Adoption in Marketing among Small-Medium Enterprises in Selangor. The factors focused on are perceived ease to use, readiness and resources availability. The study employs the quantitative method based on survey design. The study population consisted of SME at Selangor, Malaysia. Descriptive and inference statistical were used to analyze the data of this study. Statistical Package for Social Science (SPSS) version 27 was used to analyze the data. Descriptive analysis was used to measure the level of using WhatsApp application in university official affairs by involving mean, percentage, and standard deviation. Meanwhile, for inference statistics, Pearson Correlation Coefficient was used to identify the relationship between the factors and using WhatsApp application in university official affairs. The findings of this research show all three independent factors, perceived ease of use, readiness, and resource availability, all had a role in predicting adoption intention. The research concludes organizations that have a greater level of technical readiness and proficiency are more likely to use IoT in Marketing.

Keyword: Internet of Things Adoption, Marketing, SME, perceived ease of use, readiness, resources availability.

1 Oghenebrume D. Akatugba *2 Christopher O. Orubu *3 Peter C. Egbon

DOI: https://doi.org/10.56293/IJMSSSR.2022.4691

ABSTRACT: This paper is about China-African foreign investment interactions. The purpose of this study is to examine the role natural resource and critical infrastructure play in attracting FDI from China. The underlying hypothesis has been tested repeatedly without reaching a consensus view or providing an answer to the basic questions. This is to be expected because FDI from China to Africa is determined by a large number of factors, making the results sensitive to the selected set of explanatory variables. Design/methodology/approach-The study employs cross-sectional sample of the variables covering 10 selected African countries respectively, employing standard ordinary least squares to estimate the relationship hypothesized with the longitudinal data sets, within the context of gravity modelling. Thereafter, standard data panel techniques were employed which enabled us to differentiate between efficiency effects of fixed and random effects, taking into account robust standard errors which accounted for endogeneity, homoscedasticity and autocorrelation. Findings-The study provides empirical evidence that does not support internationalization theory. The result of empirical analysis indicates that NATRES, EDU, ITT and INFR play key roles in China-Africa foreign investment interactions. Their coefficients were found to be statistically significant. Also, empirical result indicates that the coefficient of NATRES is positive, while that of EDU, ITT, and INFR were negative. The study concludes that, African countries with natural resources, high labour participation rates, in need of critical infrastructures, and sound macroeconomics conditions such as low inflation rates are important to facilitate better China-Africa foreign investment interactions. Originality/value-The analytical foundation of the study is based on Dunning (1980) eclectic macroeconomic theory and the model adopted for this study is predicated on Dinkneh & Jiang (2020), which is the modified form of the original gravity model presented by Tinbergen (1962). The study emphasis shifted from significance as implied by empirical analysis, to robustness checks based on other qualitative indicators as derived by the authors in reaching conclusions regarding China-African foreign investments interactions.

Keyword: China, African Countries, Natural Resources, IT and telecommunications, Education Inflation Rates,Foreign Direct Investment, Policy Reforms.

Lydia M. Musau, Dr. Selpher Cheloti (PhD), Dr. Antony Njue (PhD).

DOI: https://doi.org/10.56293/IJMSSSR.2022.4692

ABSTRACT: Education plays a crucial role in transforming lives and building better futures for individuals and their communities worldwide. The purpose of the study was to assess the role of teacher motivation in determining academic performance of secondary school learners in Kenya. The paper is an extract of a study conducted in public secondary schools in Katulani Sub-County, Kenya. Robert House's Path-goal Theory of Leadership guided the study and descriptive survey research design was utilized. The sample size comprised 18 principals selected purposively and 73 teachers chosen using stratified and simple random sampling techniques. Questionnaires were used to gather data from principals and teachers. The data was analyzed using descriptive and inferential statistics done with the assistance of SPSS. The findings revealed a strong positive relationship between teacher motivation and learners' academic performance. The study concluded that motivating teachers is vital in projecting learner's performance in all schools since motivated teachers increase their efforts in assisting students to improve their academic performance. It was recommended that the Ministry of Education should include a motivation fee in fees guidelines which principals could use to solicit money from parents for awarding monetary and material incentives to well-performing teachers. Further, the principals should request for more teachers from the Teachers' Service Commission to ensure manageable workload for teachers. Moreover, the Ministry of Education should enact policies on teacher professional development to ensure that all teachers attend professional development courses to acquaint themselves with skills for adding value to the learners' academic performance.

Keyword: Teacher motivation, learner, academic performance, public secondary schools, Katulani Sub-County, Kitui County, Kenya.

Bahrudin Yusuf 1, Deden Tarmidi 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4693

ABSTRACT: The purpose of this study was to determine whether there are differences in the effect of perceptions of fairness, taxpayer compliance and religiosity on male and female taxpayer compliance. The research was conducted on property taxpayers who are MSME actors in Bekasi City. This research is quantitative research. Samples were taken using the convenience sampling method. The number of samples used was 120 respondents. The data obtained was analysed using the PLS (Partial Least Square) method with a reflective indicator approach using the Smart PLS 3.3.3 program. Based on the results of data analysis, it explains that there are differences in the effect of perceptions of justice on taxpayer compliance between male and females, as well as the religiosity variable shows that there are differences in the effect of religiosity on taxpayer compliance between male and female. As for the tax knowledge variable, the analysis results show that there is no difference in the effect of tax knowledge on taxpayer compliance between male and female.

Keyword: Perceived fairness, tax knowledge, religiosity, taxpayer compliance, and Partial Least Square (PLS).

Isiaka Olawale Kabiru

DOI: https://doi.org/10.56293/IJMSSSR.2022.4694

ABSTRACT: This study examines the influence of government expenditures on no poverty objective of sustainable development goals in Nigeria over the period of 1984-2020, using time-series data on capital expenditure, recurrent expenditure, exchange rate, population growth and poverty rate which was estimated via bounds cointegration and error correction model approach. Result shows that actual capital expenditure, budgeted capital expenditure, budgeted recurrent expenditure and population growth are statistically significant in explaining changes in poverty while actual recurrent expenditure and exchange rate are statistically insignificant. The study recommended that Nigeria government should ensure full implementation of actual capital expenditure, strategically manage the exchange rate, increase recurrent expenditure, and ensure reduction in population growth.

Keyword: Capital Expenditure, Recurrent Expenditure, Poverty, Sustainable Development

Gamas Luis Kasibi, M Farraz Fauzan, Firgi Rian Ibrahim, Deden Tarmidi

DOI: https://doi.org/10.56293/IJMSSSR.2022.4695

ABSTRACT: This study analyzes the value of the company which is the output of investor reactions, the impact of the issuer's financial performance, debt level, firm size, and tax avoidance. There are 69 panel data from various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2021, using STATA software it was found that financial performance can increase firm value, while high debt levels and firm size reduce firm value, and tax avoidance is not able to affect firm value nor is it able to moderate financial performance, debt levels, and firm size of entities. This finding is can be input for management to manage the company better by improving financial performance, reducing debt levels and minimizing total assets that are too high in order to get a positive reaction from investors which can increase company value.

Keyword: Firm Value, Financial Performance, Leverage, Firm Size, Tax Avoidance

Robby Agazi 1, Nuriyati Samatan 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4696

ABSTRACT: This study aims to determine the representation of meaning in the AQUA slogan with a semiotic analysis study of Charles S. Pierce on the slogan "AQUA Dulu" in AQUA product advertisements. The theories used are Charles S. Peirce's Semiotic Theory and Maslow's Theory. This research uses a qualitative approach and a constructivist paradigm. The object of this research is AQUA Advertising in Fulfilling Aspects of Needs Version #AQUADULU. The results of this study are the elements of need theory contained in both advertisements, including physiological needs, safety needs, social needs, self-esteem (recognition) needs, and self-actualization needs. The elements of the theory are also depicted with good and interesting visuals so that it is easy to understand.

Keyword: AQUA Advertisement, Charles S Peirce Semiotic Analysis, Maslow's Need Theory

Riri Pratiwi 1 and Hari Setiyawati 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4697

ABSTRACT: The objective of this study is to examine the factors that influence a person who commits accounting fraud. The factors include the effectiveness of the internal control system and information asymmetry. The population of this study was all Regional Working Units (SKPD) in South Tangerang City and Regional Working Units in Tangerang City. The sample in this study used a purposive sampling technique and used primary data in the form of a questionnaire to collect the data. The responses obtained were 40 out of 41 from the distributed questionnaires. In analyzing the data, this research used PLS (Partial Least Square) analysis. The results of this study indicate that the effectiveness of the internal control system significantly influences the tendency of accounting fraud. Moreover, information asymmetry does not affect the tendency of accounting fraud.

Keyword: Effectiveness of the Internal Control System, Information Asymmetry, Accounting Fraud Tendency

Nurhayati Siregar 1, Abdul Aziz 2*, and Sarah Sumiyati 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4698

ABSTRACT: The purpose of this article is to explore the changes and development of organisational management carried out by PT Telkom Indonesia (Persero) Tbk, as part of a state-owned company (BUMN). The research method uses descriptive analysis with a qualitative approach, through observation data collection techniques and literature review. The findings produced in this article are that it is an obligation for companies to face a volatile market by making changes and development. Without organisational change and development, the age of the company will not be able to last long, moreover market competition makes every company must always be dynamic and innovative in reading every change to be an opportunity. PT Telkom Indonesia (Persero) Tbk. has made changes and developments in order to improve for the better. Its breakthrough in the structural and cultural sectors is able to make Telkom one of the best SOEs today both domestically and abroad. It is recommended that development and change in the organisation are always oriented towards professionalism and transparency towards a better state company.

Keyword: Management, Organisational Development, Company Performance, Organisational Change