Journal of New Applied Studies in Management, Economics & Accounting
Volume:6 Issue: 4, Winter 2023

The objective of this study is to investigate the impact of financial literacy and financial attitudes on consumptive behavior, with financial behavior acting as a mediating factor among residents of Sidoarjo, Indonesia. The research was conducted using a quantitative approach, and data collection was done through a questionnaire administered via Google Form. The study included a sample of 96 respondents, determined using the Lemeshow formula due to the unknown population size. The data was analyzed using the SmartPLS-3 software, applying the structural equation modeling (SEM) technique. The findings of this study reveal several significant outcomes. Firstly, financial literacy is found to have a direct significant influence on both consumptive behavior and financial behavior. Secondly, financial attitudes also have a direct significant impact on consumptive behavior and financial behavior. However, it is observed that financial behavior does not have a significant effect on consumptive behavior. Furthermore, the study concludes that financial behavior does not act as a mediating factor in the relationship between financial literacy and financial attitudes on consumer behavior. Overall, this research contributes to the existing knowledge by providing insights into the interplay between the discussed variables.

In recent years, there has been growing interest in the participation of small and medium-sized enterprises (SMEs) in public procurement. This research aims to provide a comprehensive understanding of the opportunities, challenges, and policy implications related to SME participation in public procurement through an extensive review of existing literature in the field. Bakker's (2010) review approach was employed using the Emerald and Google Scholar databases, resulting in the identification and critical analysis of 31 studies that addressed the research objectives. We revealed that limited access to information, complex tendering procedures, financial constraints, limited capacity and skills, and unequal competition with larger firms are the most significant challenges that hinder the effective participation of SMEs in public procurement. On the other hand, several opportunities are available for SMEs to leverage public procurement opportunities. These include, but are not limited to, diversified training and capacity-building programs on public procurement procedures, diversity programs and policies that provide preferential treatment to SMEs, simplified procedures for minor and micro procurement, online platforms and tender portals, enhanced collaboration between SMEs and large firms, and expanding procurement requirements. Existing literature offers limited reviews that thoroughly examine SME participation in public procurement. Moreover, further research is needed to assess the effectiveness of policy measures and their impact on SME engagement in public procurement.

This research aims to determine and analyze earnings management practices by companies by using the Jones Model to calculate discretionary accruals that proxy earnings management. The research was conducted at PROPER companies listed on the Indonesia stock exchange from 2017 to 2021. This research will be a descriptive study with a quantitative approach which is a differentiator from other research that tends to conduct associative research, so this research can explore the earnings management practices carried out more intensely. The research result reveal that all PROPER companies are indicated to practice earnings management and are dominated by companies that have made environmental management efforts required following the provisions. This research can be a consideration for stakeholders in making decisions.

Organizational processes are in a perpetual state of flux because of factors such as new business models, exponential technology, agile ways of working, and laws. Therefore, because most organizations do not understand the demands of their employees and to keep abreast, it is difficult to determine what and how human resource (HR) strategies affect employee engagement. This study aims to reconnoitre the roles and responsibilities of an HR manager in developing employee engagement. This study used an exploratory research method. All the data used in this study were from secondary sources. Information was culled from a broad range of print and digital textbooks, reference works, encyclopaedias, and academic journals and dissertations (both published and unpublished). Work design, recruitment and selection, performance appraisal, performance management systems, career planning, organizational support, knowledge sharing, participation and communication, HR information systems, and HR data and analytics are all examples of human resource management (HRM) activities that have a significant impact on employee engagement. Employees' morale and output decreased as they experienced psychological pressure because of the situation. Employees' concerns about job security may have contributed to their poor participation during the coronavirus disease – 19 (COVID-19). Many businesses have prioritized business needs above employees' emotional well-being, which has had a negative impact on employee engagement and morale. Because of globalization and technological development, the necessity of a rapid transition to a knowledge-based economy and the capacity to penetrate established markets swiftly is expanding.

The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2021. Sampling technique with the purposive sampling method. The number of samples in this study was 100 sample data from 20 companies. The data analysis method used was multiple linear regression analysis and moderated regression analysis. The results of this study showed that audit committee variables did not have a significant effect on tax avoidance; Independent commissioner variables had a significant effect on tax avoidance; Audit quality variables had a significant effect on tax avoidance; Also company size variables were not able to moderate the influence audit committee on tax avoidance; Company size variables able to moderate the effect of audit committee on tax avoidance; Finally, company size variables unable to moderate the effect of audit quality on tax avoidance.

The Learning Management System (LMS) has been established in a number of Universities worldwide to help connect students and lecturers without the confines of the traditional classroom. The recent advancements in information and communication technologies have altered instructional contexts and re-shaped them into smart learning environments. Due to increasing number of available smart learning features, it has become indispensable to manage these features for effective and organized instructional processes. Currently, it is commonly seen that educational institutes operate their own LMS and provide various online smart learning features for a diverse group of students. This study aims to analyze key factors that can influence users’ preferences on LMS use and gain a deeper understanding of how to maximize the learning outcomes through LMS by considering six constructs, namely, Performance Expectancy, Effort Expectancy, Social Influence, Institutional Initiatives, Individual Motives and Behavioural Intension. This study involved 120 of the undergraduate and postgraduate students of a Private University of West Bengal and utilized the validated Technology Acceptance Model (TAM) to predict learners’ perceptions towards LMS adoption. Four essential success factors for LMS implementations have been emerged from the perceived dataset of the students of the University who have implemented LMS in their system. The study explores the potentiality of the acceptance of the Learning Management Systems perceived by the end users in the higher education system of West Bengal.

This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility, corporate governance which is proxied using independent commissioner, audit committee, and concentrated ownership, with one dependent variable, namely tax aggressiveness. The population in this study were property and real estate subsector companies with a total of 53 companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The information used in this study was obtained from financial information published on the Indonesia Stock Exchange. Tax aggressiveness is proxied using ETR, corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results showed that company size has no effect on tax aggressiveness, corporate social responsibility has a positive effect on tax aggressiveness, corporate governance proxied using independent commissioners and audit committees has no effect on tax aggressiveness; While corporate governance proxied using concentrated ownership has a positive effect on tax aggressiveness.

This study’s main objective is to examine the impact of industry sales growth on the risk taking of companies listed on Tehran Stock Exchange (TSE). This research is classified as an applied research in terms of objective and a correlational study in terms of methodology and nature, using regression analysis to obtain model coefficients. The statistical population includes all companies listed on Tehran Stock Exchange, and the statistical sample consists of 127 companies selected by systematic elimination method listed over the years 2018 to 2022. The hypotheses were tested by the Estimated Generalized Least Squares (EGLS) method with a random effects pattern. According to the results, industry sales growth has a significant negative effect on the risk taking of the companies listed on Tehran Stock Exchange.