• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.391-397
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• 2021

This study examines the effect of independent commissioners and the Audit Committee on internal control disclosure and its implications for earnings management in the banking industry listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, a purposive sampling technique was used, combined with two multiple regression analysis models. The final sample for this study comprised 30 companies over the three years of observation, such that there were 90 observations in total. This study indicates that independent commissioners, as measured by their composition, do not affect the disclosure of internal control. However, as measured by the number of members, the Audit Committee had a positive effect on internal control disclosures. This study also indicates that the disclosure of internal control as measured by the Internal Control Disclosure index affects reducing the negative practice of earnings management. This study proves that the Audit Committee's role is very dominant in assisting the Board of Commissioners in supervising internal control. This has implications for reducing earnings management practices. However, the Independent Commissioner's role in the Indonesian banking industry has not been optimal in carrying out the supervisory function in this study.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.153-161
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• 2023

This study's principal goal is to find the interrelation between transparency & disclosure (TD) and the healthcare sector's firm valuation (FV). The paper uses the market-to-book (MTB) ratio and market capitalization as proxies, where sales measure act as a control variable. Dynamic panel data regression (PD) is the method applied for analyzing data. Data pertains to 10 healthcare companies gathered over five years (2016-2020). Results imply that TD has a negative and significant influence on the FV, where market capitalization acts as a proxy for valuation. This association indicates that a greater degree of TD diminishes FV. TD is also reported to have a negative and insignificant association with MTB. Therefore, TD does not influence FV. The findings of this paper have significant practical implications. Results can help policymakers determine mandatory disclosure levels that are not detrimental to the healthcare sector. Managers and analysts must also analyze the dimensions of disclosure that can negatively impact the firm's valuation and make decisions regarding TD accordingly. This is the first study to assess the influence of TD on the FV of the Indian healthcare sector, which makes it unique. This study is limited to the healthcare sector, which is its shortcoming.

• 산업경영시스템학회지
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• 제47권1호
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• pp.28-40
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• 2024

Maintaining the permanence of a company in the current rapidly changing business environment is not an easy task. Rather, the lifespan of a company can be said to be gradually decreasing. As such, the author of this paper, which describes the current market environment, is the sales organization of a large company. While leading the company, I thought about how to overcome the rapidly changing market and create an organization that continues to grow. As a result, I succeeded in creating an organization that continued to grow over the past two years, and the main activity of this result was the use of sales computer. It was clear that it was an information sharing activity. This can be said to be a result of proving that a series of activities to create and share information is important for the sales organization of ICT companies to actively respond to the rapidly changing market environment. Therefore, this study attempted to examine the relationship between knowledge management and business performance in the sales field of ICT companies, which has not been covered so far. Knowledge management is a four-stage activity from a process perspective, divided into knowledge creation, knowledge storage, knowledge transfer, and knowledge utilization. did. As a result of the study, first, knowledge management activities, such as knowledge creation and knowledge storage, were found to have a significant impact on financial performance. Second, knowledge management activities such as knowledge creation, knowledge storage, knowledge transfer, and knowledge utilization were all found to have an impact on non-financial performance. In the end, this study confirmed that efforts to turn tacit knowledge into knowledge in order to respond to the ever-changing ICT market are ultimately an important factor in growing a company.

• Journal of Information Technology Applications and Management
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• 제10권1호
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• pp.1-17
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• 2003

As the increase of internal users, there are many enterprises and organizations that regard the internal as the great ■marketing superhighway■. But the entrance of too many e-Business enterprises and shopping sites makes them to compete each other Consequently many sites are created and disappeared in the cyberspace. Although fascination and speculation surrounds the impact of the e-Business on business models via benefit-based concept, there is little evidence underlying all this speculation. This article provides on such data set. It reports on critical Issues that e-Business enterprises found salient as they browsed through e-Business model infrastructure on the world wide web, internet-based. We gathered domestic e-Business enterprise's kinds of business model during 2000∼2002 via KMAC's (Korea Management Association Consultants) K-WPI and K-WPC. We classified e-Business models as shopping mall, auction, community. value-chain, collaboration, information brokerage, advertising, Internet service, marketing that we had identified from the existing literature on business models. This study translated these models to the e-Business model context and explored their relative salience. The results suggest that e-Business manager need to think more about how they perform on the issues known to affect decision making for designing e-Business models. We offer advice for enhancing the effectiveness of business models.

• 품질경영학회지
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• 제39권2호
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• pp.199-216
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• 2011

Most of the studies based on the outcome of business ethics were mainly focused on financial and non-financial results, CEO's business ethics and practical willingness as a preceding variable for business ethics and its success. This study regards business innovation on corporate sustainability and social responsibilities. There fore, this study will prove the result of activities based on business innovation and its activities, for participation of members is of importance. Therefore, this study proved the hypothesis that a worker's ethical conciousness is important in the result of business ethics, and that it also effects the result of business ethics for practice and innovative intentions for a moderating effect. This study emphasizes on ethical consciousness related to business ethics and consensus related to business ethics due to members' ethical consciousness influenced by organization's business ethics and perception. There ought to be an implication for this study. Also, as a result variable, the job satisfaction of coworkers is affected by conscious business ethics, but not affected in the innovative intentions. In addition, it is shown that the consciousness of business ethics is a controllable variable, for it affects job satisfaction concerning coworkers, but does not affect general job satisfactions.

• 유통과학연구
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• 제17권6호
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• pp.5-13
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• 2019

Purpose - The potential for small businesses in the distribution sector to contribute to socio-economic development remains largely inert due to a litany of challenges that they face. Incubators have emerged as the 'silver bullet' for most of the problems but the extent to which they are effectively helping small business overcome their challenges remains debatable. This study seeks to determine the core reasons why respondents enrolled in an incubator, the essence of the incubator and the extent to which the incubator performance is satisfactory. Research design, data, and methodology - A positivist philosophical approach was adopted for the study. This quantitative study used a survey method to collect data from incubatees in a cross-sectional manner. The data were subsequently analysed to generate necessary insights. Results - Results reveal that the gender composition of incubatees is severely skewed in favour of males. Also, most incubatees enrolled in the incubators with a hope that it would ease their pathway to big businesses, financiers and business registration institutions, and it is not. Conclusion - Incubators are mostly inward-looking and are adept at offering training interventions. To improve the effectiveness of incubators, it is necessary to invest efforts in attracting more females and building networks with key external stakeholders that could possibly assist the incubatees establish and grow their businesses.

• 벤처창업연구
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• 제7권2호
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• pp.45-53
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• 2012

최근에 창업에 대한 관심과 정부의 창업지원정책이 증가하고 있다. 창업지원 정책의 목적은 인프라확충에서 직접지원 까지 다양하며, 지속적으로 양적규모는 확대되었으나 직절수준은 미흡하다. 이에 국내 창업관련과 관련하여 창업대학원 역할을 모색하고자 하였다. 본 연구는 창업 및 창업문화 확산을 위한 창업대학원 역할에 대하여 탐색적 연구를 하였으며, 첫째, 창업지원체제 현황에서 청년창업 관련현황, 국내창업지원 시스템, 국외창업지원시스템을 살펴보았으며, 둘째, 창업비지니스센터의 추진전략은 창업지원시스템의 총괄 업무 추진, 4세대 창업보육센터, 창업보육센터의 조직구조, 트랙/단계별로 특성화된 교육 콘텐츠 개발이다.

• 품질경영학회지
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• 제35권2호
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• pp.53-62
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• 2007

Until now, Capitalism Problem have been reported by many literature and are recognized which problem cannot be solved this matter. Global organization have been suggested Business ethics to solve Capitalism Problem. Nowadays, Global Excellence Enterprise who already use Business ethics, who well know Business ethics are powerful Competitive factor for Enterprise to survive. It is necessary to apply Business ethics which is Appraisal Model for Business ethics. In this paper, we suggest Appraisal Model for Business Ethics Evaluation and apply to real fields.

• 한국경영과학회지
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• 제31권4호
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• pp.49-68
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• 2006

E-business strategy has interests in Issues of strategic positioning and its impact on firm performance. These studies address the environmental factors as antecedents to strategic decision makings and its consequences such like firm performance. However most studies has not considered the role of business models In explaining e-business firm performance. We adopt Porter's generic strategies to the e-business context. We Identify business models and e-business environmental factors as antecedents and then examine these factors Influence on firm performance. We find that uncertainty of environment has a negatively related to the strategic choices of e-Business firms; in contrast, market turbulence positively affects the level of adoption of all the strategies. Among the strategies, marketing differentiation only makes an Impact on firm performance.

• 품질경영학회지
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• 제32권4호
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• pp.196-207
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• 2004

TDR(Tear Down & Redesign)means that renounce the past resolutely, from a white paper condition, let's change directions. That is, let's redesign from the basic of the establishment of the construction process. Through the switchover the conception, innovate totally the whole existing processes. TDR is the best core innovation activity. The ultimate aim of the TDR activity induces the employees to do more productive business and obtain excellent results in the future by solving the problems, which are the nonproductive business in the business process on the objective view, the business that customers don't recognize the value, the same old practice of business, and the unsettled business from the restriction of resources. By organizing the related to workers of those business, they can solve the problems for 3-4months by full time working This paper inquires what are the obstruction factors on the process of executing TDR activity. Through the search of the reformation plan for the improvement of immersion degree, it presents some methods to be successful business.