scholarly journals Role of external environmental factors in the failure of small enterprises in Angola

2016 ◽  
Vol 7 (2) ◽  
pp. 86-96
Author(s):  
Mateus Vicente Justino ◽  
Robertson K. Tengeh

The high failure rate of new small enterprises in Angola calls to attention the fact that they are not equipped enough to meet the challenges of sustainable economic growth, equitable distribution of wealth and job creation. The worrying impact on the Angolan landscape, as a consequence, has had economists scrambling for solutions in recent years. Moving from on the assumption that the current business climate has been a contributing factor, this paper attempts to examine the role of external environmental factors in the context of Angola. Adopting a quantitative approach, the questionnaire was utilized as the primary data collection tool with snowballing as the sampling technique. The Statistical Package for the Social Sciences (SPSS) software delivered a result to the quantitative data that indicate a severe lack of economic support and availability of fundamental business resources such as raw material, skilled people and finance, and rigid policy-making regulations. The doomed-to-fail death knell to the Angolan small business comes in the form of a high level of corruption and theft in the country

2020 ◽  
Vol 5 (2) ◽  
pp. 213
Author(s):  
Tamimah Tamimah

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal.Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression.Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal.Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).


2021 ◽  
Vol 8 (10) ◽  
pp. 40-51
Author(s):  
Bernard Kibeti Nassiuma ◽  
Pamela Chebii ◽  
Jamin Masinde ◽  
David Sergon

Purpose This study aimed at improving an understanding of the mediating role of innovation in the relationship between entrepreneur characteristics and livelihood improvement. The study was empirical, based on primary data from the micro and small enterprises in the western region of Kenya. Design/methodology study adopted a quantitative approach, self-administered questionnaires were used to gather data from 382 Micro and Small Enterprises (MSEs) owners in Western Kenya, comprising Uasin Gishu and Bungoma Counties. The study examined the direct and indirect effects on livelihood improvement. A simple random sampling technique was used to select respondents for data collection. For statistical analysis, bivariate regression and multiple regression techniques were utilized with SPSS version 26 being the tool. The sopel test assisted in analyzing the effect of innovation as a mediator between entrepreneur characteristics and livelihood improvement. FindingsThe results reveal a statistically significant relationship between the entrepreneur characteristics and livelihood improvement under the mediating role of innovation. Practical implications these findings provide useful insights for MSEs, seeking to be competitive and responsive to the changing entrepreneurial landscape by successfully introducing innovations. The study encourages an innovative culture among the MSEs owners which is likely to facilitate the introduction, adoption, and diffusion of innovations that can in turn, result in the achievement of livelihood improvement. Originality/valueThe study contributes to the existing literature by enhancing an understanding of the mediating role of innovation in the relationship between entrepreneur characteristics and livelihood improvement in the MSEs sector of a developing context. Keywords: MSEs, innovation, mediation, entrepreneur characteristics, improved livelihood, western Kenya.


2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.


2019 ◽  
Vol 37 (3) ◽  
pp. 310-326 ◽  
Author(s):  
Samson Oluseun Ojekalu ◽  
Olatoye Ojo ◽  
Timothy Tunde Oladokun ◽  
Sumoila Aremu Olabisi ◽  
Sunday Samuel Omoniyi

PurposeThe purpose of this paper is to assess the service quality (SQ) of property managers of shopping complexes in Ibadan with a view to improving management practice.Design/methodology/approachPrimary data were used for the study through questionnaire administration. Ibadan was stratified into five axes using existing major roads where shopping complexes were highly concentrated. From each axis, 33, 65, 48, 64 and 66 shopping complexes were identified (Oyo State Ministry of Land, Housing and Survey, 2017), and the systematic sampling technique (20 percent) was adopted to select 57 out of 276 shopping complexes and 192 (10 percent) out of 1919 occupiers of the shopping complexes in the study area. In total, 157 occupiers responded to the questionnaire, and the data were analyzed using mean ranking and stepwise multiple regression.FindingsThis study found that professionalism, tangible, assurance and empathy dimensions of SQ were rated fair, whereas reliability and responsiveness dimensions were rated poor. Also, stepwise multiple regression analysis predicted 78.5 percent overall SQ of property managers, and assurance, professionalism and empathy dimensions contributed significantly to the overall SQ. Hence, reliability and responsiveness dimensions of SQ need to be improved. It is expected that the findings of this study will help property managers to understand the role of various dimensions of SQ for enhanced property management practice.Originality/valueThe study is one of the few studies that assessed the SQ of property managers of shopping complex with a view to improving its management practice.


2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.


2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi


Author(s):  
Rajagopal

This study is carried out in Mexico with an objective to analyse empirically the role of education in a transforming services marketing strategies of the firms. The study is carried on in Mexico through pragmatic investigation among the consumers subscribing to the communication and entertainment services. The analysis of primary data is developed around the theory of action that demonstrates the skills and confidence of individuals or groups towards making decision in acquiring or hiring services to improve their quality of life. The results of the study reveal that knowledge acquired on the services and value perceived by the consumers play key role in determining the intentions to purchases services. This study meticulously rows several arguments on how consumers with high level of education scrutinize the benefits offered by the firms marketing their communication and entertainment services, and build their value propositions on the services bought or contracted.


2019 ◽  
Vol 13 (2) ◽  
pp. 21-27
Author(s):  
Krisztián Szűcs

There have been several studies about competitiveness and within this, companycompetitiveness. These studies include mainly the whole company spectrum in terms of companysize from micro to large enterprises. There are studies which focus on large companies and theothers on big and medium sized companies. There are studies which use mostly secondary data, andthere is a few which use primary data. Although more studies do not take into consideration the factthat the operation mechanism and behaviour of small enterprises are different from the larger ones.Moreover, by using secondary data we are not able to look into the company, which does not easethe task of the researchers and business economics specialists. This is the reason for this study topic,which can fill a gap in the examination of enterprise competitiveness. In my analysis I focus onHungarian small enterprises, and I do research using primary data. The study was done inUniversity of Pécs Faculty of Business and Economics, which analyses enterprise competitiveness,but I focus on the role of companies in the online space. The online research of the companies wasdone with the co-operation of University of Pécs Faculty of Engineering and InformationTechnology, the result of which was integrated into the final sample. I deal with its descriptiveanalysis in this study.


Author(s):  
Amelira Haris Nasution ◽  
Hanter Hanter ◽  
Primananda Rahman

Fluctuation in the price of red chili pepper is an old problem in the horticultural product trade, moreover, the high level of red chili pepper consumption also has an impact on the sensitivity of red chili pepper prices in the market. The cause of this fluctuation is not only due to production and productivity factors of red chili pepper but also due to distribution factors and the role of marketing of each agency. The purpose of this study was (1) to describe the institutions involved in the marketing of red chili pepper; (2) to analyze the functions and roles of institutions in the marketing of red chili pepper; (3) to analyze the potential of institutional development in producing marketing recommendations system in the future. This research was conducted in North Sumatra by selecting 3 districts, namely Karo Regency, Deli Serdang Regency, and Dairi Regency. The data method used was a survey method with qualitative data analysis. The data used consisted of primary data (observation, interviews, and questionnaires) and secondary data (literature study). The method of processing and data analysis used was descriptive qualitative analysis. The results showed: (1) there are 2 main institutions in the marketing of red chili pepper, namely a marketing agency and a farmer institution; (2) those institutions have different roles in the marketing of red chili pepper and the results of the research show that marketing agencies have a bigger role in marketing red chili pepper; (3) the existing STA is the potential for farmer level institutional development. It is necessary to strengthen farmer level institution without forgetting farmers and also marketing institutions that play a role in the red chili marketing system.


2020 ◽  
Vol 8 (06) ◽  
pp. 1854-1862
Author(s):  
Ervan Setiawan ◽  
Sri Wahyu Lely Hana ◽  
Arnis Budi Susanto

This study aims to determine the effect of compensation and work environment on performance through job satisfaction of non ASN employees of the Jember Regency Government. The population in this study was all non ASN employees of Jember Regency Government working period 2020. The sampling technique used was nonprobability sampling with a purposive sampling method that is the technique of determining the sample with certain considerations. The number of samples in this assessment was 52 respondents from the Regional Secretariat and all Agencies in the Jember Regency Government. This research uses primary data in the form of questionnaire. Data analysis method used in this study is the path analysis method. Based on the results of research and discussion shows that compensation has an effect on job satisfaction, work environment has an effect on job satisfaction, compensation has an effect on performance, the work environment has an effect on performance, and the work environment has an effect on Job Satisfaction


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