Authors Statistics from 6 Countries
| Country | Count of Authors |
|---|---|
| Turkey | 1 (1) |
| Cyprus | 1 (1) |
| Indonesia | 49 (13) |
| Nepal | 1 (1) |
| Madagascar | 1 (1) |
| Nigeria | 1 (1) |
Articles
Investigating the influence of organizational culture on competitive advantage through the mediating role of Entrepreneurial orientation
Abstract
The purpose of this research is to examine the effect of organizational culture (OC) on competitive advantage (CA) and the mediating role of entrepreneur orientation (EO) by utilizing resource-based views and dynamic capability theory in the hotel industry of Ethiopia. Structured questionnaires were administered, and data was drawn from (N = 180) managers of 65 hotels in Ethiopia through convenience sampling. The collected data was analyzed using Smart-PLS 4. The findings of this study indicated that OC significantly influences CA and EO partially mediates this relationship. Moreover, entrepreneurial orientation has a positive and significant influence on competitive advantage. The current research has an immense contribution for policymakers and managers of the tourism industry, mainly hotels, to foster competitive advantage through managerial interventions. This study will be a pioneering attempt to investigate the influence of organizational culture on competitive advantage, both directly and indirectly, through the mediating role of entrepreneurial orientation, employing resource-based views and dynamic capability theory.
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A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia
Abstract
Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
Read full articleUnlocking Tax Compliance Intention MSMEs: Exploring the Roles of Tax Moral, Incentives, and Trust in Government
Abstract
This study addresses the persistent challenge of low tax compliance among Micro, Small, and Medium Enterprises (MSMEs), a sector that plays a vital role in economic growth and state revenue generation. Despite their strategic significance, MSMEs often demonstrate inadequate compliance with tax regulations due to a range of psychological, institutional, and financial factors. The objective of this research is to examine the influence of tax moral, tax incentives, and trust in government on the tax compliance intentions of MSME actors. Employing a quantitative research approach with a cross-sectional survey design, the study targeted MSME owners and managers in Makassar as its population. Respondents were selected through stratified random sampling to ensure representation across different business sizes and sectors. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that tax moral, tax incentives, and trust in government each have a significant positive effect on MSMEs’ tax compliance intentions, with tax moral emerging as the most influential factor. These results highlight the necessity for integrated policies that strengthen ethical tax awareness, optimize incentive programs, and improve public trust in government institutions. The study’s implications suggest that such multidimensional strategies are essential for enhancing voluntary tax compliance. However, the research is limited by its focus on a specific regional context and cross-sectional design, indicating the need for broader and longitudinal investigations in future studies.
Read full articleThe Impact of microfinance on poverty reduction through women’s empowerment
Abstract
This study investigates the impact of microfinance on women's empowerment and poverty reduction in Nepal's Kathmandu Valley. The research employs a mixed-methods approach, utilizing structured questionnaires with five-point Likert scales to collect data from 294 women participating in Self-Help Groups (SHGs), selected through purposive sampling. Descriptive and inferential statistical techniques, including Cronbach’s alpha reliability testing, ANOVA, regression, and correlation analysis, were applied to assess multidimensional outcomes. The results reveal that microfinance has the strongest positive impact on socioeconomic status (?=1.048, p<0.001), explaining 69.5% of empowerment variance (Adj. R²=0.695), while showing a negative association with household decision-making (?=-0.265, p<0.001). A key finding highlights the divergence between perceived financial benefits (mean scores 3.93-4.00) and their statistical insignificance in regression models (p=0.926), suggesting that economic interventions alone may be insufficient. The study demonstrates methodological rigor with high reliability (?>0.7) and robust multivariate analysis. The findings indicate that microfinance significantly influences socioeconomic empowerment but has complex effects on other dimensions of women's lives, underscoring the need for integrated approaches combining financial and social interventions.
Read full articleThe Impact of Leadership Style and Compensation on Teacher Performance: A Quantitative Analysis
Abstract
This study examines the influence of leadership style and compensation on teacher performance at SMA Tahfidz Al Amien. The study employs a quantitative approach with a causal explanatory design. Data were collected using a structured questionnaire distributed to all 32 teachers at the school, selected through saturated sampling. Each variable was measured using multiple indicators assessed on a Likert scale. The research instrument was validated and tested for reliability, confirming that all items were valid and reliable. Data analysis was conducted using multiple linear regression with SPSS software version 16. The results show that leadership style and compensation simultaneously influence teacher performance, with a coefficient of determination (R²) of 0.507. This indicates that the two independent variables together explain 50.7% of the variance in teacher performance. The regression results also reveal that leadership style has a significant but negative effect on teacher performance, while compensation has a significant and stronger positive effect. The findings of this study suggest that compensation contributes more significantly to improving teacher performance than leadership style. These results highlight the importance of compensation as a motivational factor and point to the need for leadership approaches that better align with teacher expectations and performance goals.
Read full articleAdoption of Digital Technology and Sales Performance Improvement among Indonesian SMEs: A Mixed-Methods Analysis
Abstract
This research aims to analyze the impact of digital technology adoption and digital literacy on improving the sales performance of MSMEs in Indonesia, with customer satisfaction as a mediating variable. A quantitative approach was used with the path analysis method on 200 MSME actors from four different provinces. Data were collected through closed questionnaires and analyzed using SmartPLS. The results of the study show that both digital technology adoption and digital literacy have a positive and significant effect on customer satisfaction. Customer satisfaction was also proven to play a significant mediating role in improving sales performance. The R-square value of 0.607 indicates that the model has a sufficiently high explanatory power for the dependent variable. These findings confirm that the success of MSME digitalization does not only depend on the use of technological tools, but also on the understanding of business actors in managing customer service digitally. The government and stakeholders need to provide strategic interventions through digital literacy training, infrastructure provision, and inclusive sector-based policies. This research provides an empirical contribution to the digital entrepreneurship literature, as well as practical implications for the development of MSMEs in the era of digital economic transformation. Further research is recommended to add variables such as customer loyalty and operational efficiency to the model, and to apply a longitudinal approach to observe the long-term impact of digital technology adoption.
Read full articleImplementation K-Medoids Algorithm for Clustering Indonesian Provinces by Poverty and Economic Indicators
Abstract
Regional development disparities in Indonesia remain one of the main challenges in formulating national development policies. This study aims to classify the 38 provinces in Indonesia based on four key indicators: the percentage of the population living in poverty, Gross Regional Domestic Product (GRDP) per capita, the open unemployment rate, and the Human Development Index (HDI), using the K-Medoids algorithm. This method was chosen due to its robustness to outliers and its ability to produce representative clusters. The data used are secondary data obtained from the Central Bureau of Statistics (BPS). The analysis process began with data standardization, determination of the optimal number of clusters using the Elbow and Silhouette methods, followed by clustering implementation and result interpretation. The analysis results identified four main clusters with distinct socioeconomic characteristics. Cluster 1 reflects provinces with moderate conditions, Cluster 2 represents more developed provinces, Cluster 3 highlights regions facing significant development challenges, and Cluster 4 consists of provinces with the most underdeveloped socioeconomic conditions. These findings indicate that the K-Medoids algorithm is effective in identifying inter-provincial disparity patterns and can serve as a foundation for formulating more targeted and inclusive development policies.
Read full articleThe Influence of Financial Capital and Financial Management on the Performance of MSMEs at the Mentaya Shooping Center in Sampit
Abstract
This study aims to analyze the influence of financial capital and financial management on the performance of Micro, Small, and Medium Enterprises (MSMEs) at the Mentaya Shopping Center in Sampit, Central Kalimantan. Using a quantitative approach with a survey method, data were collected from 82 MSME respondents and analyzed through Structural Equation Modeling using SmartPLS 4.0. The research reveals that both financial capital and financial management have a positive and significant effect on MSME performance, both individually and simultaneously. The coefficient of determination (R²) value of 0.612 indicates that 61.2% of the variation in MSME performance is explained by the two independent variables. The findings show that most MSMEs rely on internal capital and face challenges accessing external financing. At the same time, financial management practices—especially in recording, reporting, and controlling—are still not fully optimized. The research supports the Resource-Based View (RBV) and Financial Capability Theory, which emphasize that a combination of financial resources and managerial competence is critical to enhancing business performance. Strategic implications highlight the importance of integrated interventions from stakeholders to improve access to capital and financial literacy among MSME actors. Programs combining digital finance access with structured financial training can significantly enhance MSME competitiveness, especially in traditional market settings. The study contributes both theoretically and practically to the development of inclusive economic models for MSME sustainability in regional markets.
Read full articleMotivation as a Bridge between Creativity, Environment, and Capital in Shaping Entrepreneurial Interest among Students
Abstract
This study aims to examine the influence of creativity, environment, and capital on entrepreneurial interest, with motivation acting as a mediating variable among students of the Faculty of Economics and Business at a university. The sampling technique used was proportional random sampling, and data were collected through questionnaires distributed directly to respondents. The population consisted of active students in the faculty, with a total sample of 109 respondents. Data analysis was conducted using simple linear regression with the assistance of SPSS version 26. The results show that motivation has a significant direct effect on entrepreneurial interest and serves as the primary mediating factor in this study. Creativity was found to have a positive and significant influence on motivation and indirectly contributed substantially to entrepreneurial interest through motivation. The environment emerged as the strongest factor affecting both motivation and entrepreneurial interest. In contrast, capital had the weakest influence on entrepreneurial interest compared to the other variables. Overall, the research model explains 99.7% of the variability in students’ entrepreneurial interest, emphasizing motivation as the key mediating variable linking creativity, environment, and capital to entrepreneurial aspirations.
Read full articleGreen Entrepreneurship in MSMEs: Marketing Challenges and Opportunities in the Context of Sustainability
Abstract
This study aims to analyze the influence of Green Marketing Strategies (GMS), Environmental Awareness (EA), and Government and Institutional Support (GIS) on Green Entrepreneurship Readiness (GER) among MSME actors in Nagari Sungai Batang, Agam Regency, West Sumatra. The research adopts a quantitative approach using Structural Equation Modeling – Partial Least Squares (SEM-PLS) analysis method. Data were collected through questionnaires from 60 MSME actors divided into three sectors: culinary, handicrafts, and agrotourism. Additionally, the Multi-Group Analysis (PLS-MGA) technique was employed to identify differences in influence across sectors. The results show that the three exogenous variables GMS, EA, and GIS simultaneously have a significant effect on GER, with an R² value of 0.62. Environmental Awareness emerges as the most influential variable. The PLS-MGA analysis revealed significant differences based on business sectors. The culinary and craft sectors show strong influences from GMS and EA, while the agrotourism sector is more affected by GIS. These findings highlight the importance of sector-specific and contextual policy approaches in empowering MSMEs through green entrepreneurship. This research contributes to the development of green entrepreneurship literature and provides an empirical basis for government and supporting institutions to design more adaptive programs in face of the challenges and opportunities of green marketing. Collaborative efforts among business actors, educational institutions, and local stakeholders are necessary to strengthen MSME readiness in facing an increasingly sustainability-oriented economic transition.
Read full articleExploring the Role of Leadership Style and Organizational Culture in Shaping Employee Performance
Abstract
Leadership style and organizational culture are considered two significant factors influencing employee performance at PT Aneka Mode Indonesia. This study aims to examine the influence of leadership style and organizational culture on employee performance within the company. The research employed a quantitative approach, conducted on a group of employees selected using a probabilistic method. Data were collected using a closed-ended questionnaire with a five-point Likert scale ranging from strong disagreement to strong agreement. The data analysis involved descriptive statistics and inferential analysis, utilizing both simple and multiple regression techniques. Hypothesis testing was carried out using t-tests and F-tests. The findings indicate that leadership style positively influences employee performance. Similarly, organizational culture also has a positive effect on employee performance. Furthermore, when considered simultaneously, both leadership style and organizational culture have a joint positive influence on employee performance. These findings suggest the importance of improving leadership practices and fostering a strong organizational culture as strategic efforts to enhance employee performance.
Read full articleBackpropagation Neural Network Method For The Classification of Districts/Cities Based On Macro Socio-Economic Indicators In The Province Of South Sulawesi
Abstract
Classification is a way of grouping objects based on the characteristics possessed by the objects of classified. One of the developing classification methods is the backpropagation neural network. This study aims to look at the descriptive and classification results of the District/City Macro Socioeconomic Indicators in South Sulawesi Province. The data set comprises 24 observations with 9 variables, namely population density, poverty line, Gini ratio, open unemployment rate, life expectancy, average length of schooling, labor force participation rate, life growth rate, and GRDP at current prices. A model with a total of 9 hidden layers and a learning rate of 0.002 is obtained with an accuracy of 70%, precision of 70%, recall of 100%, and F1 score of 87%.
Read full articleSupporting Factors of Digital Marketing and Customer Relationship Management and Their Role in Developing the Champion UMKM Model in West Java: Literature Review
Abstract
This study aims to identify the supporting factors in implementing Digital Marketing(DM) and Customer Relationship Management(CRM) and to examine their role in developing the Champion MSME model in West Java. Amidst tight digital competition, many MSMEs have not fully leveraged the use of digital technology, particularly in building strong customer relationships and expanding their market share. The method employed is a Systematic Literature Review(SLR) using the PRISMA 2020 guidelines, which involves articles published between 2015 and 2025 and indexed in Scopus, Web of Science, Copernicus, Sinta, and Garuda. The results of the study show that the success of digital marketing (DM) and CRM depends on the level of digital literacy, technological infrastructure support, personal interaction, and efficient customer data management. Both strategies play a role in increasing Customer Satisfaction(CS), Customer Engagement(CE), and Customer Loyalty(CL), which then contribute positively to MSME performance. In addition, the Soft System Methodology (SSM) approach is used to design a contextual Champion MSME development model that involves the participation of stakeholders. These findings are expected to be the basis for an effective strategy for developing sustainable MSME digitalization.
Read full articleThe Effect of Service Quality on Customer Satisfaction at Asrin Cafe in Langkat
Abstract
This study investigates the effect of service quality dimensions-tangibility, reliability, responsiveness, assurance, and empathy on customer satisfaction at Asrin Cafe in Langkat, North Sumatra. Using a sample of 30 respondents, data were collected via questionnaires and analyzed through multiple linear regression with SPSS. The findings reveal that responsiveness and empathy significantly influence customer satisfaction, while the other dimensions do not exhibit individual significance. However, jointly, all five dimensions positively and significantly impact customer satisfaction. The adjusted R-square of 0.522 indicates that service quality accounts for 52.2% of the variance in customer satisfaction. This study underscores the critical role of responsiveness and empathy in enhancing service experiences.
Read full articleForecasting Indonesia’s Wholesale Price Index (WPI) Using the Holt's Exponential Smoothing Method
Abstract
The Index of Wholesale Price (WPI) is a key benchmark in analyzing price movements at the wholesale level as it can affect the economic stability of a country. This research purpose to forecast the movement of WPI in Indonesia using Holt's Exponential Smoothing technique, which is effective in analyzing time series data that show trend patterns. This research utilizes secondary data obtained from the BPS for the period 2020-2024. The analysis is carried out by determining the optimal value of ? and ? parameters using trial and error techniques. Furthermore, the forecasting process is carried out using the best parameters that have been obtained. Based on the analysis results, the combination of parameters ? = 0.9 and ? = 0.8 provides a Mean Absolute Percentage Error (MAPE) value of 0.22%, which indicates a very good level of forecasting accuracy. WPI forecasting for the year 2025 shows a consistent upward pattern, reflecting a consistent increase in WPI previous historical trends. The results of this study can be a reference in making price and wholesale trade policies by the government and related parties in the economic sector.
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