International Journal of Management Research and Economics

Compliance and Impact of CSR Regulations on Working Capital Management : A Semantic Analysis of Global Financial Strategies

2025-01-17T16:06:15+08:00

This study examines the impact of Corporate Social Responsibility (CSR) regulations on working capital management in a global context, considering a variety of regulations and practices across different countries. Utilizing a semantic literature review approach, this article explores how CSR interacts with corporate financial strategies, specifically in managing working capital. Findings suggest that stringent CSR regulations often motivate companies to adopt more efficient working capital practices, which not only comply with CSR standards but also enhance financial performance. This research identifies variations in the adaptation of working capital practices influenced by differences in CSR policies across regions and industries. Through an extensive literature analysis, this study provides new insights into the dynamic relationship between CSR regulations and working capital management, and proposes strategies for companies to synchronize CSR compliance with optimal financial achievement.

The Role of Trust in Mediating E-Service Quality on Repurchase Intention Among Shopee Customers in Denpasar City

2025-01-21T10:27:14+08:00

The Global Web Index indicates that online store visits account for 91 percent of internet users in Indonesia. People tend to use the internet to search for products or services to purchase online. Online transactions have now become a trend among the public. According to a report by Google, Temasek, and Bain & Company, the gross merchandise value (GMV) of e-commerce marketplaces in Indonesia is estimated to reach US$62 billion, or approximately IDR 982.76 trillion, in 2023, reflecting a 7 percent growth from the previous year. E-service quality is increasingly recognized as a crucial aspect and a key factor in determining the competitive advantage of online businesses. Trust is defined as one party’s confidence in a relationship and the belief that the actions taken will be in their best interest, resulting in positive outcomes for the trusted party. This study aims to examine and explain the role of trust in mediating the effect of e-service quality on customers' repurchase intention. The research was conducted on Shopee customers in Denpasar City, with a sample size of 100 respondents obtained through non-probability sampling methods. Data were collected using questionnaires. The analytical techniques employed in this study included path analysis with SPSS, the Sobel test, and the Variance Accounted For (VAF) test. The results of the analysis indicate that: E-service quality has a positive and significant effect on customers' repurchase intention; E-service quality has a positive and significant effect on customers' trust; Trust has a positive and significant effect on customers' repurchase intention; Trust successfully mediates the effect of e-service quality on customers' repurchase intention.

The Role of Work Discipline in Mediating the Influence of Work Motivation and Stress Management on Employee Performance

2025-02-24T12:55:16+08:00

This research aims to determine: (1) the effect of work motivation on employee performance; (2) the effect of stres management on employee performance; (3) the effect of work discipline on employee performance; (4) the effect of work motivation on employee work discipline; (5) the effect of stres management on employee work discipline; (6) the role of work discipline in mediating the influence of work motivation on employee performance; (7) the role of work discipline in mediating the influence of stres management on employee performance. This research includes causal associative research with a quantitative approach. The population of this research is educational staff at Yogyakarta State University, all 730 educational staff at Yogyakarta State University. The sampling technique used in this research is cluster sampling (area sampling). Based on the calculation results, the sample size was 252. Data was collected using documentation and questionnaires whose validity and reliability had been tested. The data analysis technique used is path analysis using the Smart PLS 3 application. The results show that: (1) work motivation has a positive and significant effect on employee performance with a p value (0.000 < 0.05) and a t statistic value (4.737 > 1.96); (2) stress management has a positive and insignificant effect on employee performance with p value (0.058 > 0.05) and t statistic value (1.897 < 1.96); (3) work discipline has a positive and significant effect on employee performance with a p value (0.001 < 0.05) and a t statistic value (3.358 > 1.96); (4) work motivation towards employee work discipline; (5) stress management has a positive and significant effect on employee work discipline with a p value (0.000 < 0.05) and a t statistic value (5.401 > 1.96); (6) work motivation has a positive and significant indirect effect on employee performance through the mediation of work discipline with a p value (0.004 < 0.05) and a t statistic value (2.862 > 1.96); (7) stress management has a positive and significant indirect effect on employee performance through the mediation of work discipline with a p value (0.004 < 0.05) and a t statistic value (2.862 > 1.96).

Between GDP, Inflation, and Exchange Rate: Determinants Analysis Of Indonesia's Crumb Rubber Export Volume (2013–2023)

2025-02-28T10:05:15+08:00

According to BPS (2023), the increasing global demand for crumb rubber presents an opportunity for Indonesia as one of the world's leading rubber producers. Therefore, analyzing the factors affecting crumb rubber export volume is crucial. This study aims to identify and analyze the effects of the Gross Domestic Product (GDP) of Indonesia's main crumb rubber export destinations, inflation in these destination countries, and the US dollar exchange rate, both partially and simultaneously, on Indonesia’s crumb rubber export volume. The primary export destination countries examined in this study are Japan, China, India, South Korea, and Brazil. This research employs a quantitative descriptive analysis technique using secondary time-series data from 2013 to 2023. The study applies multiple linear regression analysis based on the Generalized Least Squares (GLS) method. The results indicate that GDP, inflation, and the US dollar exchange rate have a significant simultaneous impact on Indonesia’s crumb rubber export volume to its main destination countries. Partially, inflation has a significant negative effect, whereas GDP and the US dollar exchange rate have a significant positive impact on the export volume. Based on these findings, the authors recommend that the government and exporters pay close attention to per capita GDP and the USD exchange rate.

Organizational Citizenship Behaviour As Seen in The Framework-Family Conflict and Perception of Organizational Support

2025-03-12T10:03:35+08:00

Organizational Citizenship Behavior in modern organizations has an influence on the success of the organization and the personal lives of employees. Studies related to work-family conflict and Perception of Organizational Support are some that are correlated and some that are not correlated with Organizational Citizenship Behavior, besides that there is no combination of the two. This study combines the two to find out how much influence they have on Organizational Citizenship Behavior. The purpose of this study is to empirically test the role of Work-Family Conflict and Perception of Organizational Support on Organizational Citizenship Behavior. The method used is quantitative. The subject of the study is automotive marketing. Statistical analysis with Multiple Regression Test. The sampling method uses saturated sampling. The results of this study indicate that Work-Family Conflict and Perception of Organizational Support have a significant influence on Organizational Citizenship Behavior. Perception of Organizational Support has a greater influence on Organizational Citizenship Behavior. compared to Work-Family Conflict. A small contribution to Work-Family Conflict due to the support system in Indonesian culture. In conclusion, Organizational Citizenship Behavior can be predicted from an individual's ability to manage their work-family conflict and the individual's positive perception of their organizational support.

Neuroscience in HR : Employee Behavior Analysis to Optimize Performance

2025-03-13T12:28:30+08:00

This study aims to analyze the effect of work motivation, neuroscience factors, emotional intelligence, and job type on employee performance. This research uses quantitative methods with multiple linear regression approaches. Data was collected from 100 respondents who work in various industrial sectors. The results showed that emotional intelligence and work motivation have a significant influence on employee performance, while neuroscience factors and job type did not show a significant influence. The F-test yields a value of 21,795 with a significance of 0.000, which indicates that simultaneously, the independent variables in this model have a significant effect on employee performance. The R-Square value of 0.479 indicates that 47.9% of the variation in employee performance can be explained by the variables used in the model, while 52.1% is explained by other factors outside this model. The results of this study indicate that companies need to improve employees' work motivation and emotional intelligence to optimize their performance. In addition, this study recommends exploring additional variables that may affect employee performance to improve the accuracy of the prediction model.

Exploring the Impact of Earnings Management and Tax Planning on Book-Tax Differences in Mining Companies

2025-03-14T11:00:19+08:00

This study aims to examine the effect of earnings management and tax planning on book-tax differences in public mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data was obtained from the financial statements and annual reports published by the IDX. A quantitative approach was employed to assess the impact of earnings management and tax planning on book-tax differences. Secondary data, in the form of financial statements for the 2017-2021 reporting period, was gathered using purposive sampling from the Indonesia Stock Exchange website (www.idx.co.id). Out of 47 listed mining companies, 15 met the criteria and were selected as the sample. Data analysis was conducted using SPSS. The results revealed that earnings management has a significant positive effect on book-tax differences, while tax planning does not have a significant impact. These findings have important implications for company management in effectively managing book-tax differences and minimizing potential risks associated with discrepancies between financial statements and tax reports. Additionally, the study underscores the importance of considering the specific tax regulations and context of each country or region, as differing tax rules can influence how earnings management and tax planning affect book-tax differences.

Enhancing Pedagogical Competencies of Accounting Educators in Higher Education for the Digitalization Era

2025-03-14T11:22:29+08:00

The rapid advancement of digitalization in the accounting field demands significant changes in the education process, particularly regarding the pedagogical competence of accounting educators. Pedagogical competence, which includes teaching skills relevant to modern technology, is crucial for preparing students to face challenges in the digital era. This study aims to analyze the development of pedagogical competence among accounting educators in higher education to address the challenges of accounting digitalization. The study was conducted using a qualitative descriptive method, with primary data collected from interviews and observations, as well as an in-depth literature review. The results indicate that integrating technology into accounting education requires enhancing the ability to use information and communication technology (ICT), in addition to adopting problem-solving-based teaching methods. Support from higher education institutions, particularly in the form of technology training, is a key factor in improving the pedagogical competence of accounting educators.

Social Performance Audit : Measuring the Impact of CSR on Company Sustainability

2025-03-19T11:58:24+08:00

Social performance audit and Corporate Social Responsibility (CSR) are important factors in ensuring corporate sustainability, especially for companies listed on the Indonesia Stock Exchange (IDX). Social performance audit functions as an evaluation tool for the social and environmental impacts generated by the company, while CSR plays a role in building positive relationships with stakeholders and improving the company's reputation. This study aims to analyze the effect of social performance audit and CSR on corporate sustainability in order to provide insight for management in strategic decision making. This study uses a quantitative method with a multiple linear regression approach to test the relationship between social performance audit, CSR, and corporate sustainability. Data were obtained from annual reports and sustainability reports of companies listed on the IDX for the past five years. The research sample was selected using a purposive sampling method with certain criteria to ensure the relevance of the data collected. The results of the study indicate that social performance audit and CSR have a positive and significant effect on corporate sustainability. Companies that implement social audits transparently and run effective CSR programs tend to be more sustainable financially, socially, and environmentally. These findings indicate that integrating sustainability strategies into business models can increase competitiveness and investor confidence. This research provides implications for corporate management, investors, and regulators to strengthen social audit and CSR practices to create a more responsible and sustainable business environment

Optimization Of Online Motorcycle Taxi Driver Partner Registration Services At PT XYZ Bali Branch Office

2025-03-24T11:34:52+08:00

This study aims to determine the optimal queue system configuration for online motorcycle taxi driver partner registration services at the PT XYZ Bali Branch Office using a quantitative approach. Data on arrival time, service time, and operational costs were analyzed through queuing theory using the POM-QM software. The analysis results show that although phases 1, 2, and 4 meet efficiency criteria (utilization below 70%), reducing the number of servers in phases 1 and 2 can lower operational costs, as the queuing cost is lower than the service cost. Meanwhile, phase 3 shows a high utilization rate (80%), but adding a server increases the total cost. Therefore, the study recommends implementing an interchange schedule to dynamically allocate servers during peak hours to maintain a balance between cost efficiency and service capacity. Additionally, the implementation of self-service in phase 2 is proposed to enhance efficiency without reducing service capacity, with experimental results showing an increase in service rates from 2 to 7 registrants per hour. These findings contribute to the development of a more efficient and applicable queuing model and serve as a reference for companies in improving service quality and registrant satisfaction.

Cultural Contexts in Consumer Behavior : A Qualitative Case Study Review of Market Research

2025-03-24T20:26:37+08:00

Consumer behavior is shaped by cultural contexts, influencing how individuals perceive, purchase, and engage with products and services. While traditional market research primarily relies on quantitative methods, this study highlights the importance of qualitative insights in understanding cultural influences. Through a case study approach, the research examines how cultural values, norms, and traditions impact consumer preferences and brand interactions across various markets. Key findings reveal that collectivist cultures prioritize community and social harmony in purchasing decisions, whereas individualistic cultures focus on personal achievement and self-expression. Additionally, high uncertainty-avoidance societies tend to favor well-established and reputable brands, whereas low uncertainty-avoidance cultures show openness to innovation. Digital globalization has also transformed consumer behavior, with AI-driven marketing and e-commerce platforms fostering hybrid consumer identities that integrate global and local influences. This study provides actionable recommendations for businesses, including adopting culturally adaptive marketing strategies, leveraging AI-driven consumer analytics, and enhancing localized branding efforts. The research contributes to the broader discourse on cultural influences in marketing and consumer engagement, emphasizing the need for businesses to adapt to evolving cultural dynamics in a digitally interconnected world. Future research should further explore the intersection of AI, digital globalization, and cultural adaptation in shaping cross-cultural marketing strategies to enhance business effectiveness in global markets.

Implementation of the Nawacita Concept in the Development of Entrepreneurial Management in Indonesia: A Case Study of Micro, Small, and Medium Enterprises (MSMEs)

2025-03-27T17:28:54+08:00

This article examines the implementation of the Nawacita concept in the development of entrepreneurial management in Indonesia, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector. The study aims to analyze how the principles of Nawacita, which include equitable development, economic strengthening, and community empowerment, can be applied in the context of MSMEs. Using a case study method, this article presents findings that demonstrate that the effective application of Nawacita can strengthen MSME management, enhance competitiveness, and expand market access. These findings are based on an analysis of various government initiatives and best practices that have been implemented by MSMEs across different regions in Indonesia. The research also identifies challenges faced by MSMEs in adopting the principles of Nawacita, including limited access to capital, inadequate infrastructure, and a lack of managerial training. As a result of this analysis, the article provides relevant policy recommendations for the future development of MSMEs, including increased government support in the form of training, access to technology, and the development of infrastructure that supports MSME growth. Thus, the implementation of Nawacita is expected to contribute to inclusive and sustainable economic growth in Indonesia.

Reconstructing the Role of Waqf in Indonesia's Islamic Financial Ecosystem: Institutional and Regulatory Analysis

2025-04-08T15:47:53+08:00

Waqf has long been a pillar of Islamic philanthropy and socio-economic development, yet its potential remains underutilized in Indonesia’s modern Islamic financial ecosystem. This article examines how waqf can be repositioned and optimized within Indonesia’s Islamic finance, focusing on institutional roles and regulatory frameworks. Adopting a qualitative approach that combines theoretical-conceptual analysis with case studies, we review Islamic legal principles, national laws, and recent innovations. We analyze three emblematic cases – L-Kaf Sidogiri (a pesantren-based waqf institution), Dompet Dhuafa (a prominent Islamic philanthropic foundation), and the Cash Waqf-Linked Sukuk (CWLS) – to illustrate successes and challenges in waqf management. Our findings reveal that while waqf is recognized as a key instrument in poverty alleviation and social welfare financing, its impact is limited by fragmented institutions, gaps in regulation, low public awareness, and governance weaknesses. However, successful models of productive waqf and financial innovation demonstrate the feasibility of an integrated waqf ecosystem. We discuss strategies to strengthen legal frameworks, enhance institutional capacity, and synergize waqf with Islamic banking, capital markets, and technology. The article offers policy recommendations toward “mainstreaming” waqf in Indonesia’s Islamic financial sector, thereby unlocking waqf’s potential for sustainable development.