Abstract:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:This study explores the relationship between economic interests and legal formation through the lens of Max Weber's perspective. The key issue addressed is the extent to which economic factors influence legal structures…
and their reciprocal impact on economic systems. The objective is to analyze how economic rationality shapes lawmaking processes and the implications for modern transactions. The study employs a qualitative method, relying on textual analysis of Weber’s works and related legal theories. The findings reveal that economic interests are fundamental drivers of legal predictability, calculability, and stability, which are essential for fostering business growth and investment confidence. However, the tension between formal legal rationality and substantive justice poses challenges to achieving equity. These insights underscore the necessity of a structured legal framework that aligns with dynamic economic needs while ensuring fairness. The results contribute to a deeper understanding of the interplay between economics and law, offering guidance for policymakers to balance economic progress with social equity.
Abstract:This study aims to analyze how entrepreneurship education and training affect entrepreneurial motives in vocational school students in Mojokerto City. Using a qualitative approach with a case study method, this study explores…
lores students' experiences, perceptions, and views regarding the learning process and entrepreneurship training they receive. Data were obtained through in-depth interviews, participatory observations, and document analysis from several vocational schools that were the subject of the research. The results of the study show that entrepreneurship education has a significant influence on students' mindset and attitude towards entrepreneurship, especially in building confidence and courage to start a business. Meanwhile, entrepreneurship training provides students with hands-on experience in developing practical skills relevant to the business world. Supporting factors such as teacher involvement, training facilities, and school support play an important role in maximizing the impact of education and training. This study concludes that integrated entrepreneurship education and training can encourage students to have a stronger entrepreneurial motive. As a recommendation, it is necessary to develop a more applicable and local potential-based entrepreneurship learning model to increase its relevance and effectiveness.
Abstract:In the growing world of e-commerce, product promotion and marketing via digital platforms is becoming increasingly important. One strategy that has become a trend in an effort to increase product sales is collaborating with…
ith influencers in live sessions on the Shopee platform. This research focuses on analyzing consumer decision strategies to make impulse purchases of products in collaboration with influencers on Shopee Live. SEM-PLS method is used to identify and understand the factors that influence consumer impulse purchasing decisions in the context of products collaborating with influencers. By collecting data through questionnaires from 100 active respondents on the Shopee Live Indonesia platform, this research aims to provide in-depth insight into how influencers influence impulse buying decisions and how live streaming interactions can influence consumer behavior. The findings from this research are expected to provide guidance for e-commerce and marketing industry players to improve promotional strategies and maximize sales potential through live-streaming platforms.
Abstract:This study aims to, 1) analyze the differences in problem-solving skills between students who are given treatment in the form of applying the Project Based Learning model with students who are given a conventional model…
in Economic Learning at MAN Jeneponto, 2) to analyze the effect of applying Project Based Learning on the problem-solving skills of class X students in economic learning at MAN Jeneponto. The research method used is quasi-experiment with Nonequivalent (Pretest and Posttest) Control Group Design. Data collection methods are through tests (pretest and posttest), questionnaires, and documentation. The number of samples in this study were 76 students, where in the experimental class there were 38 students and in the control class 38 students. The data analysis used is the N-Gain of the experimental class and control class, as well as the experimental class Hypothesis test. The results of this study indicate that the N-Gain of the experimental class is in the high and effective category, while the control class is in the low and less effective category. This means that the application of Project Based Learning is effective on the problem solving skills of class solving ability of class X students in economic learning at MAN Jeneponto
Abstract:Compared to traditional-based advertising, innovations in digital advertising techniques by e-commerce players have now attracted repurchase interest from various generations, including millennials. Therefore, this study…
aims to evaluate the influence of Shopee "COD Cek Dulu" advertising and celebrity endorsers on repurchase interest, mediated by purchase decisions. Using purposive sampling, this study involved 300 millennial respondents who are Shopee “COD Cek Dulu” consumers and employed a quantitative approach based on data analysis through Smart PLS. The results revealed that Shopee "COD Cek Dulu" advertising and celebrity endorsers significantly positively affect purchase decisions. Moreover, purchase decisions have a significant positive effect on repurchase interest and were found to mediate the relationship between Shopee "COD Cek Dulu" advertising and celebrity endorsers with millennials' repurchase interest. However, while celebrity endorsers showed a significant positive effect on repurchase interest, advertising had an insignificant effect on repurchase interest.
Abstract:This study aims to analyze the effect of soft skills training on employability of students of the Management Study Program, Faculty of Economics and Business, Makassar State University, with self-efficacy as an intervening…
ng variable. Employability is the ability of graduates to enter the world of work, which is not only determined by technical knowledge, but also soft skills such as communication, teamwork, and leadership. This study used the SEM-PLS approach to analyze data obtained from 116 student respondents. The results showed that soft skills training has a positive and significant effect on employability. In addition, self-efficacy also acts as a significant intervening variable, although the direct effect of self-efficacy on employability is lower than the effect of soft skills training. The final conclusion of this study shows that an effective soft skills training program can increase student employability, both directly and through increased self- efficacy.
Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:Inflation is a fundamental measure of macroeconomic stability that negatively impacts the nation's economy and affects many other macroeconomic variables. Thus, in this study, the major objective was based on modeling and…
d forecasting inflation in Ethiopia and its components using a VAR model. The analysis was based on annual data from 1992 to 2021, encompassing 30 years. The results indicated that all five series were non-stationary at the level but stationary after their first differencing at a 5% level of significance. Johansen's cointegration tests were conducted. The results indicated the presence of at least one co-integration relationship between the variables. The Vector Error Correction Model (VECM) was fitted to model short run and long run relationships among inflation and other macro-econometric series such as GDP growth, government expenditure, money supply, and imports, and the result indicated that the coefficient of error correction term is negative (-0.279), which indicated that the fitted VECM model continues to move toward long run equilibrium and converges. Granger causality tests were employed to explore potential causal relationships. Impulse response analysis and variance decomposition were used to determine the short-run interactions among the variables. Finally, using the fitted model, out-of-sample forecasts were produced, yielding forecasted plots and values for the endogenous variables. According to the forecasted inflation rates for the next five years, prices are projected to decrease by approximately 18.0% in 2022, 6.8% in 2023, and then increase by approximately 8.3% in 2024. Subsequently, prices are expected to decrease by approximately 2% in 2025 and 5% in 2026 over the specified time periods.
Abstract:This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable…
able energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment