Analysis of Salesperson Behavior and the Role of Supervision on Salesperson Performance its Impact on Marketing Performance
Gita Sugiyarti
Page Numbers : 366-375
DOI : 10.36348/sjef.2021.v05i09.003
The purpose of this study, to determine the effect of salesperson behavior on salesperson performance; the influence of the role of supervision on the performance of the salesperson and the influence of the performance of the salesperson on the marketing performance. A sample of all apparel SME salespeople in the city of Semarang, Indonesia. The sampling technique is purposive sampling with criteria for salespeople who have at least one year of experience. The data of this study are primary data generated through a questionnaire. The answers given by respondents using SEM analysis techniques, which are run through the AMOS 4.01 program. The results of the analysis provide empirical evidence that the behavior of salespeople and the role of supervisors can improve salesperson performance and have an impact on improving marketing performance.
Review Article
Sept. 16, 2021
Georgia’s Economy during the COVID-19 Pandemic
Keti Tskhadadze
Page Numbers : 361-365
DOI : 10.36348/sjef.2021.v05i09.002
The paper represents the economic crisis in Georgia caused by the covid-19 pandemic. The negative impact of the crisis on Georgia’s economy is significant and by the end of 2020 it was already possible to express its effect in specific numbers and therefore, to make predictions and recommendations. The economic crisis primarily affects the developing countries, where the economy is experiencing a real sector deficit, negative balance of foreign trade that is balanced by attracting the tourism sector and foreign direct investments. Considering the Georgia’s less developed economy the crisis pushes government to use monetary and fiscal instruments for stimulating the economy in the short and medium run, while in the long-term period it faces a wide range of challenges including local and international economy.
Original Research Article
Sept. 15, 2021
Financial Target, External Pressure, and Ineffective Monitoring: How Do The Impacts On Financial Statement Fraud?
This study aims to determine whether Financial Target, External Pressure, and Ineffective monitoring can influence managers in conducting Financial Statement Fraud. A total of 7 food and beverage companies are listed on the Indonesia Stock Exchange for the period 2015 - 2019. This study uses purposive sampling as a sampling technique and documentation as a data collection technique. The data that has been collected is then analyzed by multiple linear regression analysis. The results of hypothesis testing show that (1) financial targets have no effect on financial statement fraud, (2) external pressure has no effect on financial statement fraud, (3) ineffective monitoring has no effect on financial statement fraud, and (4) financial targets, external pressure, and ineffective monitoring simultaneously affect the financial statement fraud.
Review Article
Aug. 12, 2021
Sovereign Debt and Sovereign Debt Service Dynamics and Its Burden on the Nigerian Economy
Ernest Simeon O. Odior, Onyebuchi Iwegbu
Page Numbers : 342-353
DOI : 10.36348/sjef.2021.v05i08.003
This study examined the dynamic impact of sovereign debt and sovereign debt service on economic growth in Nigeria using annual time series data spanning 1981 to 2019. The study employed the error correction model, vector error correction model and the granger causality test to explain the impact of the relationships. The results revealed that an increase in external debt will lead to an increase in the growth of the Nigerian economy in the short run and a decrease in the economy in long run. The estimated results also revealed that there is an existence of a high significant and positive relationship between domestic debts and the Nigerian economy both in short and long run, while an increase in sovereign debt servicing will reduce the Nigerian GDP in both short and long run. The study found that there is a unidirectional causality running from external debt, domestic debt and sovereign debt servicing to the Nigerian economy. The study recommended that the government of Nigeria should encourage sustainable domestic borrowing and utilize the funds in productive economic activities and minimize external borrowings since it impacts on the economy in the short run is less significant and in the long run, is negatively significant.
Original Research Article
Aug. 8, 2021
Factors Influencing Real Estate Investment Decisions in Social Security Funds: A Case of Zanzibar Social Security Fund
Daud Mkali Fadhil
Page Numbers : 330-341
DOI : 10.36348/sjef.2021.v05i08.002
The goal of this study was to look at the factors that influence real estate investment decisions in Zanzibar social security funds (ZSSF). The unit root test, co-integration, and vector error correction model (VECM) were used for estimation in the linear econometric model equation, which looked at four internal factors: member contribution (MC), benefit payment (BP), return on investment (ROI), and investment in government securities (IGS). The estimated result showed that there was presence of long-run relationship at equilibrium between real estate investment decisions (REID) in ZSSF and all tested factors that influence real estate investment decisions in social security funds. The results revealed that member’s contributions (MC), return on investment (ROI) and investment in government securities (IGS) had positive significant long run relationship with real estate investment decisions in ZSSF. But it was further revealed that the benefit payment (BP) had a negative relationship with REID at ZSSF, though they were statistically significant. The study then recommends among others, that management of ZSSF has to consider these factors when they make real estate investment decisions, this including maintaining the share of investment in Government security since it is the only investment avenue which has low risk and it give up predictable and stable return as result it increases real estate investment.
Original Research Article
Aug. 5, 2021
The Influence of Organizational Culture, Organizational Structure and Top Management Commitments on the Implementation of Accounting Information Systems and Their Impact on the Quality of Accounting Information (Empirical Study at PT Pegadaian Persero West Jakarta)
Yuwita Agustina Damanik, Fardinal
Page Numbers : 321-329
DOI : 10.36348/sjef.2021.v05i08.001
This study aims to determine the effect of organizational culture, organizational structure, and top management commitment on the quality of accounting information systems and their implications for the quality of accounting information (Empirical Study at PT Pegadaian (Persero) West Jakarta). This study took the population and samples from the finance department of PT Pegadaian (Persero) in West Jakarta. The results of this study indicate that organizational culture has no significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk while the organizational structure and Top Management commitment has a significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk. Then the implementation of the accounting information system (Y) has a significant effect on the quality of accounting information (Z) at PT Pegadaian (Persero) Tbk.
Original Research Article
July 27, 2021
Effects of Taxpayer Behavior Moderation on Taxes Reporting Systems
Effects of Taxpayer Behavior Moderation on Taxes Reporting Systems
Page Numbers : 312-320
DOI : 10.36348/sjef.2021.v05i07.007
The purpose of this research is to examine the factors that influence the application of the electronic tax filing system (e-filing) of taxes in the order of adaptation of policies by the developing government wherein Indonesia relies on a self-assessment system (SAS) which implements voluntary compliance by taxpayers. Using the theory of planned behavior, the technology acceptance model (TAM) as a theoretical basis, this study looks at the effects of taxpayer compliance (TC), perceived usefulness of function (PU), taxpayer satisfaction (US), and taxpayer behavior (BI) in Indonesia in single study. This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. This study is cross-sectional and correlational. Data collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. The results show that taxpayer satisfaction, perceived usefulness of taxpayers functions, and behavior contribute to tax compliance by 25.25%, that taxpayer satisfaction and taxpayer behavior are significant predictors of tax compliance and taxpayer behavior strengthens the moderating relationship between taxpayer satisfaction and tax compliance. At the same time, the perception of the usefulness of the function does not have a significant value on tax compliance. Given that this study was cross-sectional, monitoring changes in behavior over time was not possible. The results are helpful for policymakers and taxpayers in Indonesia. To the researchers knowledge, this is the first study to examine the contribution of perceived usefulness of function, taxpayer satisfaction, and taxpayer behavior of taxpayer compliance.
