ORIGINAL RESEARCH ARTICLE | March 14, 2019
The Improvement of Taxpayer Compliance Reviewed From the Quality of Service, Fine and Taxpayer Awareness in Small and Medium Scale Of Enterprises in Indonesia
Zulkifli Abdullah, Fredy Olimsar, Edy Arisondha
Page no 202-206 |
10.36348/sjbms.2019.v04i03.001
Introduction: the theoretical basis used in this study is compliance theory. Compliance theory can encourage someone to comply more with applicable regulations, as well as taxpayers who try to fulfill their obligations, namely paying taxes in a timely manner. Tax payments that are made in a timely manner will be beneficial for the taxpayers themselves because they will not be subject to sanctions due to delays in paying taxes and will also be able to assist the state in fulfilling its obligations namely increasing infrastructure development to support public services. Objective of the papers: this study aims to determine: the simultaneous effect of service quality, penalties, and awareness of taxpayers to taxpayer compliance on MSMEs in Jambi City and the partial effect of service quality, penalties and awareness of taxpayers to taxpayer compliance on MSMEs in Jambi City and the dominant variables have an effect to taxpayer compliance on MSMEs in Jambi City. Method: The samples in this study were 90 respondents. Sampling was simple random sampling method. Methods of data collection using the survey questionnaire instrument. Statistical tests in this study using multiple linear regression analysis with a significance level of 5%. Findings: The results showed that both simultaneously and partially all variables, service quality, penalties, and awareness of taxpayer affect taxpayer compliance. Variables that have the greatest influence are service quality. Conclusion: With the influence of service quality, penalties, and awareness of taxpayers to enhancement taxpayer compliance on MSMEs in Jambi City, it is hoped that the Jambi City government can optimize revenue through the tax sector and optimize the growth of MSMEs in Jambi City.
ORIGINAL RESEARCH ARTICLE | March 30, 2019
Online Shopping Behavior of Emerging Shopping Websites
Hong-Wen Lin, Ya-Cing Jhan, Wei Chao
Page no 207-214 |
10.36348/sjbms.2019.v04i03.002
This study explored whether there were correlations among internal and external control personality traits, fashion anxiety, online word of mouth, the Bandwagon effect, and consumer involvement. The online questionnaire was adopted in this study, with online consumers who used new shopping websites as sample sources. After deleting invalid questionnaires, there were 265 valid samples. The analysis results show that: (1) Consumers with the fashion anxiety characteristic care more about others and are subject to external influence. Therefore, internal and external control personality traits have a significant positive impact on fashion anxiety; (2) Consumers with external control personality traits are more likely to believe others or the external environment, leading to greater likelihood for the Bandwagon effect to result. Therefore, the internal and external control personality traits produce a positive impact on the Bandwagon effect; (3) Internal and external control personality traits produce a significant positive impact on online word of mouth; (4) Consumer involvement varies with different personality traits. Therefore, internal and external control personality traits produce a significant positive impact on consumer involvement; (5) Consumers with fashion anxiety characteristic are likely to follow others. Therefore, fashion anxiety produces a significant positive impact on the Bandwagon effect; (6) The results on the interaction between consumers’ Bandwagon effect and online word of mouth show that the Bandwagon effect and online word of mouth have a reciprocal effect; (7) Consumer involvement produces a significant positive impact on the Bandwagon effect; (8) compared to consumers with higher involvement, consumers with lower involvement trust online word of mouth more. Therefore, consumer involvement produces a significant positive impact online word of mouth.
ORIGINAL RESEARCH ARTICLE | March 30, 2019
Employee Performance of Rattan Industries in Central Sulawesi, Indonesia
I Nyoman Swedana, Syahir Natsir, Idris Azis, Vitayanti Fattah
Page no 215-221 |
10.36348/sjbms.2019.v04i03.003
This research aims to analyze employee performance of rattan industries in Central Sulawesi. This is descriptive quantitative research. The research population were comprised of all employees and owners of rattan-based small- and medium-scale industries (industri kecil dan menengah or IKM) based in the city of Palu and regencies in Central Sulawesi, amounting to 245 people. Its sample size consisted of 152 people. It employed a research variable, which was employee performance that was divided into 4 dimensions: working quality, working quantity, cooperation, and sense of responsibility. Data were analyzed descriptively using the application SPSS. Findings suggest that the majority of the research respondents were male (96.9%) aged 30-40 years (42.0%). In terms of education, most respondents were senior high school graduates (96.71%) and had worked for 1-5 years (53.0%). They generally had never formally attended job training (77.0%). Employee performance based on the dimensions of working quality and sense of responsibility fell into a high category while viewed from the dimensions of working quantity and cooperation, it fell into a moderate category. Based on the findings, it can be concluded that the performance of employees of the rattan industries in Central Sulawesi was high in running a rattan business. However, employees need to strengthen their cooperation in order that their working quantity increases and their working quality improves
ORIGINAL RESEARCH ARTICLE | March 30, 2019
Transfer of Profession in Islamic Perspectives: Analysis of Behavior Changes Towards Life Change
Dwi Songgo Panggayudi
Page no 222-228 |
10.36348/sjbms.2019.v04i03.004
One effort to improve competence and provide opportunities to develop employees is to provide a competitive remuneration package. The purpose of this study is to understand and uncover the behavior of Seafarers in shipping companies. Seafarers who take over professions. The approach of this research is qualitative methods, with the model of the fenomological approach (Alfraed Schutz), religious phenomenology, conventional (Bogdan Biken) and IFIAS which see social behavior as behavior oriented to the past, present and future of someone who has switched professions. The results of this study show about seaman behavior. 1. Behavior change is formed by predisposing factors, enabling factors, driving factors and information factors, 2. Transfer of aspirational professions and religiosity in pursuing life as a form of career and professional motivation, 3. For seafarers age is a very strategic consideration, where in his life he has left all the life of his social interaction in the general public, 4. The profession has experienced the initial conditions of a high tension of life caused by desire and anxiety, 5. Transfer of the profession done by someone due to a different social status with others
ORIGINAL RESEARCH ARTICLE | March 31, 2019
Important Soft skills For Successful Z Generation in Industrial Revolution 4.0
Anggia Sari Lubis, Ritha F Dalimunthe
Page no 229-233 |
10.36348/sjbms.2019.v04i03.005
Soft skills have a very important role to improve individual capabilities and also to improve company capabilities. Soft skills attributes, including values, motivation, behavior, habits, character and attitude. The main objective of this study is to broaden understanding regarding the concept of soft skills for Z generation in the Industrial Revolution 4.0 era. If we take a look at the concept of baby boomers generation, X generation , Y generation and Z generation, we can conclude that the generation with the most potential in facing changes in the industrial revolution era 4.0 is Z generation .Z generation was a generation who has born above 1995. Companies and human resource managers must give more attention to Z generation . The main reason is , this generation will soon enter the workforce. With all the conditions and characteristics possessed by Z generation, this generation needs to be equipped with good soft skills. The types of soft skills that must be provided and owned by Z generation include interpersonal skills, communication skills, work ethics and leadership skills. Artikel ini juga merumuskan empat strategi bagi perusahaan untuk persiapannya dalam menerima generasi z untuk memasuki perusahaan
ORIGINAL RESEARCH ARTICLE | March 31, 2019
Factors That Intervene In Students of First Semester in the Choice of Top Studies Carrera: Engineering in Business Management
Lama Martínez Alexandra Jocelyn, Arturo González Torres, Marrón Ramos Domingo Noé, Mendoza Montero Fátima Yaraset, Martínez Carrillo Eligio, Ávila Pérez Tagle Alfonso
Page no 234-242 |
10.36348/sjbms.2019.v04i03.006
The present project constitutes an investigation about the factors that intervene in first semester students when choosing a university. The study employs a 95% reliability in the first semester of the Engineering in Business Management degree. The results obtained in this research were various factors that are involved in the choice of a university environment such as family, economic or skills
ORIGINAL RESEARCH ARTICLE | March 31, 2019
Determining Factors of Implementation in Business Management: A Systematic Review of Literature
Moreno Miguel Claudia Estefany, González Torres Arturo, Rodríguez Cuellar Ruth, Marrón Ramos Domingo Noé, Martínez Carrillo Eligio, Ávila Pérez Tagle Alfonso
Page no 243-252 |
10.36348/sjbms.2019.v04i03.007
This article presents an analysis using a literature review of 50 published articles on the determinants of success in Business Management. To increase their productivity, companies need to know and implement the determining factors in business management. The present study resulted in the following factors: social responsibility, innovation and knowledge management
ORIGINAL RESEARCH ARTICLE | March 31, 2019
Entrepreneurial Environment and Cross Cultural Management in Nigeria
Chiekezie Obianuju Mary, Okechukwu Elizabeth Uzoamaka, Okunribido Moses Oladimeju
Page no 253-263 |
10.36348/sjbms.2019.v04i03.008
The need for Nigerian organizations to pay attention to cross-cultural management practices have become necessary following the challenges posed by cultural diversity and tribal sentiment in many states of the country. These barriers add to the usual challenges that entrepreneurs face with regard to capacity, financing, and market access. This study accesses Cross Cultural Management and Entrepreneurial Environment in Nigeria using intercultural communication and entrepreneurial mobility as proxies of study. The specific objectives of the study are to determine the factors affecting cross cultural management in Nigeria and to ascertain the behavioral aspect of managers in managing cross cultural business in Nigeria. The study revealed that the understanding of some basic cultural differences can help foster the movement of various entrepreneurial resources from one place to another without any form of barrier and cultural shock. The study concludes that Cross cultural management expands the mobility of pool of potential entrepreneurs, builds incentives for entrepreneurship, eases the costs of doing business, helps industrialize local communities and generates healthy competition. The study recommends that policymakers should create proactive cross-cultural communication education and entrepreneurs should understand cultural sensitivities, avoid conflict and appreciate how words, tonality, and body language vary with every culture
ORIGINAL RESEARCH ARTICLE | March 31, 2019
The Impact of Service Quality and Price on Customer Satisfaction: A Lesson from Grab Ride-Hailing Platform in Indonesia
Ade Permata Surya, Surtiningsih
Page no 264-270 |
10.36348/sjbms.2019.v04i03.009
Grab is a ride-hailing platform that offers booking service for taxis, private cars, and motorbikes in South East Asia, including Indonesia. In Indonesia, Grab was ranked second largest, after Go-Jek. Both of them experience very tight company competition, both in offering affordable prices and offering the latest services and features. This study aims to examine and analyze the influence of service quality (reliability, responsiveness, assurance, empathy, tangibles) and price on customer satisfaction of online transportation Grab. The research was designed by using a conclusive experiment, in causal research type, using quantitative and survey methods. The data was taken by providing a questionnaire to 406 respondents using a non-probability sampling method which is an accidental sampling and judgmental sampling method. Analysis method used in the research is Multiple Regression Linear. The result shows that the variable such as reliability, responsiveness, empathy, tangibles significantly gave impact to customer satisfaction. In other hands, assurance did not significantly give impact. The future research in the same topic can use probability sampling method, especially stratified random sampling so that all the consumer population characteristics of Grab which are heterogeneous from various cities will be covered.
REVIEW ARTICLE | March 31, 2019
Job satisfaction among Hospital Doctors: A Review of Literature
Ahmad Mohammad Rbehat, Noor Aina Amirah
Page no 271-275 |
10.36348/sjbms.2019.v04i03.010
Job satisfaction is among the most expansively explored subjects in the organizational behavior and human resource management domains. Hence, in healthcare context, satisfied doctors are likely to demonstrate greater productivity and commitment towards their job. Similarly, committed doctors denotes low turnover. However, globalization of health sector has motivated many doctors to migrate for better opportunities, better career growth and greater job satisfaction. The recent years have seen the rapid growth of this people-centric health care sector. For the achievement of effective delivery of health services and doctor retention, job satisfaction among hospital doctors needs to be assured. Therefore, this paper attempts to ascertain the gaps and search the diverse factors impacting job satisfaction. Hence, the previous studies concerning job satisfaction among hospital doctors are reviewed. From the past works, positively correlation was found between monetary benefits, work conditions, recognition, autonomy, achievement, and growth and development opportunities, and job satisfaction
ORIGINAL REASEARCH ARTICLE | March 31, 2019
The Influence of Non-Monetary Factors on Employee’s Satisfaction and Retention in Nigeria Organisations
Sunday Aguwamba, Macaulay Onovughakpo Augustine
Page no 276-282 |
10.36348/sjbms.2019.v04i03.011
Worldwide, retention of skilled employees has been of serious concern to managers in the face of ever increasing high rate of employee turnover. Excessively high and low turnover rates, both have a negative consequence on the success and productivity of the sector. The focus of the study is to investigate the influence of non-monetary factors on employee’s satisfaction and retention in Nigeria organizations. A survey of 60 full- time employees selected through stratified sampling techniques in Edo and Taraba state reveals that age of the firm, autonomy in work place; training, internal career opportunity, reward and recognition have positive significant relationship with employee’s retention. However, the study recommends that organizations should emphasize on the extrinsic factors like attractive salary package and also should give additional benefit for the good performances of the employees. Finally, organizations should adopt adequate and competitive monetary policy strategies that will discourage employee turnover.
Keywords: Employees Satisfaction, Employees Retention, Non-Monetary