Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
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Published By STIM Lasharan Jaya Makassar

2550-0783, 2541-1438

2021 ◽  
Vol 5 (2) ◽  
pp. 29-39
Author(s):  
Umar Abdullahi Ahmed ◽  
Most Asikha Aktar ◽  
Abu Sufian Abu Bakar

In today's dynamic world, entrepreneurship is gaining greater attention both by the policymakers and scholars because of growing unemployment problems across the globe. Entrepreneurs remain vital as they contribute to crack-down on the rising societal challenges through the generation of new employment opportunities. Despite the growing acceptance of entrepreneurship in today's dynamic & competitive environment, some graduates are not comfortable pursuing their career as entrepreneurs. What perceptions they carry regarding entrepreneurship as their career choice and who can nurture their positive entrepreneurial perceptions are crucial matters, thus encouraging researchers to conduct in-depth study along this line. By considering this issue, the present study sought to know the perceptions of university graduates regarding entrepreneurship career and who influences their perceptions. Based on the above reasons, this study was conducted in two universities in Malaysia: Universiti Utara Malaysia (UUM) and Universiti Malaysia Kelantan (UMK) and taken entrepreneurial perceptions as a function of the role of university and family. The study results reveal that 57 percent of the students want to start their career as entrepreneurs after graduation. Still, several factors can make barriers for them to enter into the business environment. In this context, the majority of students mentioned insufficiency of funds as the most significant obstacle, while the desire to get rich forces them to take such a hindrance as a challenge and the key to success in an entrepreneurial career. Though the study also identifies that both university and the family play positive roles in influencing student's entrepreneurial perceptions, the family contributes more than the university. Hence, this study hopes to contribute to the entrepreneurship literature by enhancing the understanding of the entrepreneurial perception of university graduates and also provides some basis for future research in this area. As the majority of students' perception is directly inclined towards selecting entrepreneurship opportunities as a career, the findings from the current study would also assist governmental institutions, affected agencies, academic institutions, entrepreneurial mentors, dedicated consultants, as well as counselors to enhance students' perceived feasibility of self-employment by providing them relevant start-up opportunities.


2021 ◽  
Vol 5 (2) ◽  
pp. 1-11
Author(s):  
Rostiaty Yunus

This research aimed to find out the implementation of system of cash flow accountancy at PT. Alfa Global Indonesia. The design of this research was done to analyze the system of cash flow accountancy at PT. Alfa Global Indonesia. The method used was descriptive qualitative to describe the theory of accountancy cash flow system at PT. Alfa Global Indonesia. The result of this research indicated cash flow accountancy system at PT. Alfa Global Indonesia was done well. The system used was more accurate and the information released was very supporting to make decision.


2021 ◽  
Vol 5 (2) ◽  
pp. 19-28
Author(s):  
Haorayau Bolaji Babalola Babalola ◽  
Saheed Ademola Lateef Lateef ◽  
Dauda Ayodele Morakinyo

Several companies spend enormous amounts on advertising and still claim indifference in sales volume. This seems to be based on a completely understandable reaction to the initiative. The problem might emanate from media channel or advertising strategy itself. The study therefore, investigated effect of advertising strategies on consumer brand preference with particular reference to UAC food plc Osogbo, Osun state. It examined the choice of advertising media on consumers’ brand preference and also determined the relationship between publicity through celebrity endorsement and consumer brand preference of UAC foods plc. 140 questionnaires were administered to the target respondents using simple random sampling and correlation and multiple regression techniques were used to analyse the collected data via SPSS version 25. Result from the study shows that advertising has a significant effect on consumers’ brand preference. Publicity through celebrity endorsement also has strong relationship with consumers’ brand preference. The choice of advertising media has a significant influence on consumers’ brand preference. The study therefore recommended that advertising should be seen as an investment in the future of products and not to be evaluated by its immediate returns.  


2021 ◽  
Vol 5 (2) ◽  
pp. 48-59
Author(s):  
Meshari Al-Daihani

Kuwait Awqaf Public foundation plays a vital role in supporting Community development in Kuwait. However, it is undeniable that support for the educational forums by Kuwait Awqaf public foundation (KAPF) is significantly low graded compared to other distribution channels of Waqf. Besides, the literature that discussed the factors influencing behavioral intention to Waqf giving behavior is extremely limited in Kuwait. Therefore, this study aims to investigate the factors influencing behavral intention to endow to the education sector, particularly among the employees of Kuwait Awqaf public foundation (KAPF), based on the theory of planned behavior (TPB). A set of questionnaires was constructed to measure the validity of the theory in the field of Waqf giving behavior in Kuwait. This study found that all variables attitude, subjective norms, and perceived behavioral control were significantly related to intention to contribute to the education sector by Waqf in Kuwait.


2021 ◽  
Vol 5 (2) ◽  
pp. 12-18
Author(s):  
Ahmad Haruna Abubakar ◽  
Peter U Anuforo ◽  
Dahiru Hussaini ◽  
Musa Isa

There is currently exists an important question on whether firm’s political network affect the level of their earning information. The aim of this study is to examine the influence of political connection on real earnings management. The analyses involve a sample of 72 non-financial firms with 360 firm-year observations for a five-year period (2014-2019). Data was obtained from the annual reports of these companies as well as from Thompson Reuters and Bloomberg databases. The Panel Corrected Standard Error was used to test the model studied. The finding shows that firms board with political connection are possible to have earnings manipulation which deteriorate the earnings quality. Thus, this study recommends that increased attention should be given to internal control mechanisms to help curtail corporate earnings manipulations, reduce the effect of political connection, and enhance the financial reporting quality.


2021 ◽  
Vol 5 (2) ◽  
pp. 60-68
Author(s):  
Bilkisu Maijamaa

Program budget marginal-analysis is a framework used by decision makers to allocate and reallocate resources with maximized benefit or specified goals. Evidently most application of PBMA as employed in most studies have focused mainly within the health organization. To implement the PBMA for optimizing budget allocation problems it involves seven stages. This research will look at applying the PBMA in other organizations that are strategically based for budget allocations. To implement on other organizations, some adjustment on the existing PBMA need to be made. This was achieved through introduction of suitable quantitative approach instead of using the traditional qualitative approach to calculate the marginal cost for the activities/strategies. By introducing and implementation of a suitable mathematical programming model for the final budget allocation process. The adjusted PBMA has proven to be a flexible and workable framework that can be used in other organization not just the health sector where it originated. Hence it is recommended to be used by other organizations for optimal budget allocations


2021 ◽  
Vol 5 (2) ◽  
pp. 40-47
Author(s):  
Rizky Putra

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan transaksional dan transformasional terhadap kinerja karyawan baik secara parsial maupun simultan. Untuk mengetahui apakah komitmen organisasi memoderasi pengaruh gaya kepemimpinan transaksional dan gaya kepemimpinan transformasional terhadap kinerja karyawan pada. Jumlah sampel sebesar 116 orang dengan menggunakan teknik regresi linier berganda dan MRA.  Hasil penelitian menunjukkan bahwa gaya kepemimpinan transaksional dan gaya kepemimpinan transformasional berpengaruh terhadap kinerja karyawan secara parsial dam simultan. Komitmen organisasi terbukti signifikan dalam memoderasi gaya kepemimpinan transaksional terhadap kinerja karyawan serta komitmen organisasi terbukti signifikan dalam memoderasi gaya kepemimpinan transformasional terhadap kinerja karyawan.


2020 ◽  
Vol 5 (1) ◽  
pp. 65-74
Author(s):  
Farhan Mehboob ◽  
Noraini Othman

Individuals’ support for change is a critical success factor to effectively implement change. Therefore, identifying the possible antecedent and mechanism leading to one’s behavioural support towards change is necessary. The study aims to unfold this avenue of research empirically by examining the role of both person and context factor in promoting behavioral support for change. Data was collected from 292 academic staff of six public sector universities in Pakistan via cross-sectional mean. A self-reported questionnaire was used to collect responses from the desired sample. SPSS 25 and AMOS were used to analyse the data for its relevance to study’s objectives. Results revealed a positive impact of perceived management support on academic staff’s behavioural support for change. Moreover, personal-valence provides an effective intervening mechanism to translate the effect of perceived management support on both dimensions of behavioural support for change such as compliance and championing behaviour. The study contributes to the existing literature on organizational change particularly to the university settings by examining and empirically validating both person and context factor as significant predictors to academic staff’s behavioral support for change.


2020 ◽  
Vol 5 (1) ◽  
pp. 14-25
Author(s):  
Haorayau Bolaji Babalola ◽  
Saheed Ademola Lateef ◽  
Abu Abu Zekeri

Understanding the attitude and behavior of customers is essential for every company where consumers differ in attitudes towards product/service. The consumer buying behavior in today's information-saturated world is based on how a product/service is marketed. However, the rapid diffusion of technology anchored growth and challenges on e-marketing trends. For instance, despite the widespread and large-scale adoption of e-marketing around the world, one does not see this trend happening on a big scale in Nigeria. Therefore, this study examines the influence of e-marketing factors on consumer buying behavior in the Nigerian context with particular reference to the University students participating in online business. The study employed the quantitative method, where primary data were collected via online distribution of the questionnaires among 233 customers, specifically students of the Osun state Universities in Nigeria. Also, structural equation modeling using AMOS software was employed to examine the relationship and hypothesis testing. The findings of this study revealed that e-marketing is positively and significantly influence consumer buying behavior in the area of e-mail marketing, mobile marketing, and e-advertising factors. The study asserted that firms must engage the consumers using technology that are more likely acceptable by consumers in the present digital and customer-oriented era. Also, knowing fully the emerging technologies may furnish valuable insights for various stakeholders to work well in Nigeria. Finally, the new trends in e-marketing are recommended from a strategic and operational level in which different techniques ease the buying behavior of consumers.  


2020 ◽  
Vol 5 (1) ◽  
pp. 75-84
Author(s):  
Purwanti Purwanti

Penelitian ini bertujuan untuk menguji pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Net Interest Margin (NIM) terhadap Harga Saham pada Perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jenis penelitian ini menggunakan penelitian kuantitatif. Teknik analisis yang digunakan adalah analisis regresi data panel dengan bantuan program statistik Econometric Views (Eviews) versi 9, model dalam penelitian ini menggunakan model Random Effect. Populasi dari penelitian ini adalah 45 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2019 dengan menggunakan metode purposive sampling maka diperoleh sampel sebanyak 27 perusahaan dan didapat 135 data yang diperoleh dari laporan keuangan tahunan dan annual report perusahaan. Hasil penelitian membuktikan bahwa ROA, ROE, dan NIM secara parsial berpengaruh positif terhadap Harga Saham. Berdasarkan hasil uji koefisien determinasi (Adjusted R-square) dinyatakan bahwa variabel independen memiliki pengaruh terhadap variabel dependen sebesar 50,36% dan sisanya dipengaruhi faktor lain diluar variabel penelitian ini.


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