Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis

Effect of Board Physiognomies on Earnings Management of Nigerian Banks

Haruna Daddau, Hussaini Bala — Tue, 30 Apr 2024 00:00:00 +0000

This study examines the relationship between board physiognomies and earnings management of banks in Nigeria for ten years period (2010-2019). Study's comprise of all the 14 deposit money banks listed on Nigerian Exchange Group as at December 31, 2019. All 14 banks were used as sample by adopting census sampling technique. The technique of analysis employed was Multiple regression technique. Result of the analyses revealed that board control minimizes manager's tendencies to manage earnings while board independence increases earnings management. It is therefore concluded that board independence have the tendencies of perpetuating earnings management while board control reduces earnings management banks in Nigeria. It is thus recommended that the Central Bank of Nigeria (CBN) and Financial Reporting Council (FRC) should in their codes encourage ownership concentration investment because of the role they play in checkmating unwanted discretionary accruals in listed Nigerian deposit money banks.

Dropshipping dalam Perspektif Hadis

Maulana Maulana, Zulfahmi Alwi, Mukhtar Galib — Tue, 30 Apr 2024 00:00:00 +0000

Dropshipping, a burgeoning business model where sellers do not maintain inventory, has been the focus of this research. The study aimed to analyze dropshipping from the perspective of hadith, emphasizing three main concepts: gharar (uncertainty), khiyar (option to choose), and akad wakalah (representation). The literature review method was employed to gather data from the Hadith of Prophet Muhammad SAW and related secondary sources. The research indicates that dropshipping has the potential to involve gharar due to uncertainty about product information and stock availability. However, efforts to minimize gharar can be made by providing accurate product descriptions, ensuring the buyer's right to khiyar, and collaborating with reputable suppliers. The concept of wakalah serves as the cornerstone in dropshipping practices, where the seller acts as a representative of the buyer entrusted to act with integrity. Thus, the conclusion drawn is that dropshipping is permissible in Islam as long as it does not involve excessive gharar, and dropship sellers adhere to Sharia principles such as transparency of information, granting the buyer's right to khiyar, and acting as trustworthy representatives.

Acceptance of Mobile-Commerce in Hospitality & Tourism Sector

Hamza Zaheer, Sahar Rafiq, Mahwish Zafar, Wajid Abbas — Tue, 30 Apr 2024 00:00:00 +0000

This paper aims to analyze how Hospitality and tourism sector are incorporating mobile commerce into their everyday business and how performance expectancy, social influence, subjective norms, age, gender, expertise, and educational level affected the adoption and usage of m-commerce. This study integrates well-established theoretical models to create a new conceptual model that ensures a comprehensive mobile commerce adoption survey. A cross-sectional survey was conducted to measure the constructs and their relations to test the research model. The studyâ€™s findings confirmed previous results and produced a new conceptual model for mobile commerce adoption and usage. Performance expectancy, Habit, Social Influence showed significant effects. First of all, mobile commerce service providers should strategically pay critical attention to customer-centered factors that positively affect the adoption of mobile commerce innovations than focusing exclusively on technology-related issues. Hospitality service providers can attract more users if they carefully consider. promoting elements like Habit. Second, mobile commerce service providers should strategically focus more on younger individuals since, per the research findings, they are more likely to adopt mobile commerce innovations than the older folks. Third, service providers should also devise strategies to retain actual users of m-commerce by promoting elements like behavioral intentions and attitude, which according to the research findings, have a higher predictive power on actual usage of m-commerce. The studyâ€™s findings suggested that mobile commerce adoption could promote a cashless society that is convenient for making buying things quicker and easier. The research sample size could be increased, and also the study any other country for a broader representation.

Mediating Effect of Interaction Orientation on the Relationship between Technology Orientation and SMEs Performance

Ibrahim Aliyu, Ahmad Rufa’i Adamu — Tue, 30 Apr 2024 00:00:00 +0000

This study was designed to investigate the mediating effect of interaction orientation on the relationship between technology orientation and SMEs performance. The study was anchored on Resource Based Theory. Data was collected from a sample of 326 SMEs owner-managers in north-east Nigeria using multi-stage sampling technique. The analysis was done with descriptive and inferential statistics on Statistical Package for Social Science (SPSS) version 23 and Partial Least Square Structural Equation Modelling (PLS-SEM) on Smart-PLS 3. Mean and percentage were used to determine the extent of application/existence or otherwise of the variables in the studied SMEs. PLS-SEM was then used to test the mediation of interaction orientation on the relationship between technology orientation and SMEs performance. The results revealed that interaction orientation mediates the relationship between technology orientation and SMEs performance Finally, it was recommended that training and orientation should be conducted for SME owner-managers to increase the application of technology and interaction orientations to realize increased SMEs performance.

Pengaruh Layout terhadap Keputusan Pembelian di Ritel Store Sulawesi Utara

Jentelino Silvester Langitan, Pamela Tesalonika Christy Rantung, Benny Lule — Tue, 30 Apr 2024 00:00:00 +0000

Penelitian ini meneliti pengaruh dari variable Layout terhadap keputusan pembelian. Penelitian ini memiliki satu hipotesis dengan jumlah sample 150 yang didapatkan dari pembagian kuesioner yang di lakukan pada bulan maret dan april 2022. Data yang didapatkan dianalisis menggunakan SPSS 24. Hasil yang didapat menunjukan bahwa layout berpengaruh kepada Keputusan pembelian. Hasil penelitian ini dapat menjadi acuan kepada pelaku usaha bisnis agar bisa meningkatkan kualitas bisnisnya dengan memanfaatkan hasil yang didapatkan.

Analisis Akad Dana Talangan Haji dalam Etika Bisnis Islam pada Bank Permata Syariah Cabang Kota Probolinggo

Lubi Adabiyah Wardatur Rohmah — Tue, 30 Apr 2024 00:00:00 +0000

Loans from sharia banks to customers to cover the lack of funds and to get a seat for the Hajj when paying BPIH (Hajj Pilgrimage Costs) are called Hajj bailout financing. Hajj bailout funds are bailout funds using a qardh or ijarah agreement given to prospective Hajj pilgrims in return for the Hajj Organizing Costs (BPIH). Apart from that, don't fall for products that contain elements of usury, because this will cause the Hajj pilgrimage to be imperfect due to the presence of gharar elements in the departure process. On the other hand, the Hajj bailout program is contrary to Islamic business ethics and causes losses. The length of the waiting list for Hajj departures is influenced by the Hajj bailout program. The implementation of the Hajj bailout program gives positive and negative impressions, so it is necessary to study the validity of the product and the consequences of its implementation. The aim of this research is to examine from the perspective of sharia business ethics and analyze how Permata Syariah Bank implements Hajj bailout financing. This research uses an analysis method based on qualitative data. As well as looking for research data by conducting interviews with one of the staff who handles Hajj bailout funds at Bank Permata Syariah, Probolinggo City. Through this procedure, researchers found that there was a combination of qardh and ijarah contracts in the Hajj bailout fund product.

Peranan Agen BRILink Terhadap Kesejahteraan Masyarakat (Financial Well Being) (Studi Kasus BRILink Di Desa Temenggungan Kec. Krejengan)

Ifadathul Ilmiah, Fathullah Rusly, Yeni Kartikawati — Tue, 30 Apr 2024 00:00:00 +0000

The role of BRILink agents in the welfare of the community (Finacial Well Being) in Temenggungan Village, Krejengan District, Probolinggo Regency, considering that BRILink can make it easier for people to transact without having to visit a bank office. This study aims to find out how the role of BRILink agents on community welfare and what are the supporting and inhibiting factors for the role of BRILink agents on community welfare. This research approach uses a descriptive qualitative approach. From the results of the study, it can be seen that the role of BRILink agents is very helpful and makes it easier for people to make transactions without having to come to the Bank office.

Examining the Link Between Corporate Tax Planning and Value of Oil and Gas Firms in Nigeria

Armayau Alhaji Sani, Isah Umar Kibiya, Hussaini Bala, Sa’adatu Balarabe Adam — Tue, 30 Apr 2024 00:00:00 +0000

This research examined how corporate tax planning influences the value of companies listed in the oil and gas (O&G) in Nigeria. The data for the study was extracted from the annual accounts of the sampled firms, covering a period from 2009 to 2021. Longitudinal panel data was employed, and the data collected was analyzed by means of multiple regression techniques. The results of the data analysis reveal that the current ETR has a negative, insignificant influence on the market value. However, it is established that the modified book-tax difference (mBTD) significantly influences the value of companies in the O&G sector. The study recommends that O&G companies institute more robust tax strategies that will help to achieve a minimum tax burden and higher value for the firms.