• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.169-175
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• 2022

Unexpected events, such as the COVID-19 pandemic, can occur at any time and have an influence on all countries. The COVID-19 pandemic has infected more than 200 nations, including Indonesia. As a result of this phenomenon, Indonesia's state revenue system will need to be adjusted. Therefore, the goal of this research is to see if there are any differences in taxation in Indonesia as a result of the COVID-19 incident. The data was collected using the base years of 2018, 2019, and 2020. The information came from the financial statements of companies in the industrial sector that are publicly traded on the Indonesian Stock Exchange (IDX). Purposive sampling was used, and there were 54 companies represented in the samples that met the criterion. In this study, the difference test was used as an analytical technique. According to the findings, there was no difference in the pattern of tax avoidance between pre-COVID-19 in 2019 and during the COVID-19 period in terms of leverage and fixed asset intensity. It occurred because the tax avoidance policy was implemented as a short-term fiscal strategy to ensure the company's existence. Finally, because these findings were restricted to the Indonesian environment, their generalizability was limited.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.105-112
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• 2022

The current study is at the forefront of examining the theory of principal-agent framework and financing constraints to explain the level of corporate innovation. To boost the firm's level of innovation, this study uses corporate governance and corporate performance as driving factors. The study's secondary goal is to give information on the parallel relationship between corporate governance and the level of corporate innovation. This study used a two-step least square (TSLS) regression analysis to examine such a simultaneous association using secondary data from Indonesian listed businesses from 2000 to 2021, which totaled around 1,910 observations. This study uses the Principal Component Analysis (PCA) tool to test cumulative variances of potential corporate governance indicators such as the total commissioner of the firm (TCOM), total independent commissioner of the firm (INDPCOM), the proportion of institutional ownership (INSOWN), total female commissioner (FEMCOM), CEO duality (CEODUAL), and type of the firm (SOE). As a result, PCA reveals that four of these variables, omitting CEODUAL and SOE, were a corporate governance construct. Furthermore, the study discovered that the amount of firm innovation and corporate governance are related.

• Journal of Distribution Science
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• v.22 no.1
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• pp.1-12
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• 2024

Purpose: Rapid technological advancements and information dissemination have catalyzed a steep upsurge in the distribution of ornamental flower arrangement products, effectively meeting the burgeoning demands of customers. This research endeavours to elucidate the relationship between market orientation (MO) and competitive advantage (CA), with the intermediary role of marketing performance (MP) within Denpasar's flower arrangement retail sector. Research Methods: Conducted within a Denpasar-based flower shop, the study engaged 94 respondents through a questionnaire-based data collection methodology. Utilizing a saturated sampling approach, the sample size equated to the population size. The analysis employed SmartPLS, a robust statistical tool. Results: The study findings reveal that MO does not exert a statistically significant direct impact on CA. Nevertheless, MO exhibits a substantively positive and statistically significant influence on MP, which, in turn, substantially and significantly contributes to CA. For flower arrangement business owners, it is imperative to orchestrate effective control over their marketing performance. Conclusion: This involves nurturing enduring customer and employee relationships by steadily implementing market-oriented distribution strategies. By doing so, customer satisfaction and growth, pivotal in bolstering marketing performance, can be adeptly sustained, ultimately culminating in attaining competitive advantage.

• Journal of Korean Society of Rural Planning
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• v.30 no.1
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• pp.81-97
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• 2024

This study examines the effects of adopting Information and Communication Technology (ICT) in livestock farm management on farm sales revenue. Using the 2020 Census of Agriculture, Forestry, and Fisheries, a nationally representative data set constructed by Statistics Korea, this study focuses on a sample of 9,020 livestock farms in South Korea. We employ Propensity Score Matching (PSM) methods to address the potential selection bias between 2,076 farms that used ICT for livestock farm management and 6,944 farms that did not. The findings consistently show that the use of ICT significantly increases farm revenue, taking into account the selection bias. The utilization of ICT in livestock farms leads to a higher increase in sales revenue, particularly for farms with greater sales.

• Journal of Preventive Medicine and Public Health
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• v.51 no.3
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• pp.140-147
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• 2018

Objectives: Environmental pollution is a negative consequence of the development process, and many countries are grappling with this phenomenon. As a developing country, Iran is not exempt from this rule, and Iran pays huge expenditures for the consequences of pollution. The aim of this study was to analyze the long- and short-run impact of air pollution, along with other health indicators, on private and public health expenditures. Methods: This study was an applied and developmental study. Autoregressive distributed lag estimating models were used for the period of 1972 to 2014. In order to determine the co-integration between health expenditures and the infant mortality rate, fertility rate, per capita income, and pollution, we used the Wald test in Microfit version 4.1. We then used Eviews version 8 to evaluate the stationarity of the variables and to estimate the long- and short-run relationships. Results: Long-run air pollution had a positive and significant effect on health expenditures, so that a 1.00% increase in the index of carbon dioxide led to an increase of 3.32% and 1.16% in public and private health expenditures, respectively. Air pollution also had a greater impact on health expenditures in the long term than in the short term. Conclusions: The findings of this study indicate that among the factors affecting health expenditures, environmental quality and contaminants played the most important role. Therefore, in order to reduce the financial burden of health expenditures in Iran, it is essential to reduce air pollution by enacting and implementing laws that protect the environment.

• Journal of Preventive Medicine and Public Health
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• v.53 no.2
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• pp.117-125
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• 2020

Objectives: This study investigated the role of information and communication technology and women's empowerment in contraceptive discontinuation in Indonesia. Methods: The study used data from the 2017 Indonesia Demographic and Health Survey and monthly contraceptive calendar data. A Gompertz proportional hazards model was used for analysis. Results: The 12-month contraceptive discontinuation rate was higher among women who had used the Internet in the past year, women who were mobile phone owners, and women who reported having fully participated in household decision-making than among their counterparts. These factors significantly impacted the risk of contraceptive discontinuation in Indonesia, even after controlling for contraceptive method, age, parity, contraceptive intent, education, work status, place of residence, and wealth status. Conclusions: After adjustment for the control variables, a higher risk of contraceptive discontinuation was associated with having used the Internet in the past year, owning a mobile phone, and not participating in household decision-making. Higher contraceptive discontinuation risk was also associated with using contraceptive pills, older age, lower parity, intent of spacing births, more education, current unemployment, and rural residence, and the risk was also significantly higher for those in the lowest household wealth quintile than for those in the fourth household wealth quintile. The association of contraceptive discontinuation with the use of modern information and communication technology and relatively disempowerment in household decision-making may imply that information regarding family planning and contraception should be conveyed via social media as part of setting up an eHealth system. This must include a strong communication strategy to empower and educate women in contraceptive decision-making.

• Journal of the Korean Home Economics Association
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• v.48 no.9
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• pp.41-54
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• 2010

This study attempted to determine how the subjective knowledge related to a consumer's life cycle influences their information search in the decision making process. The data was collected using a total of 349 questionnaires for the final analysis of this study. SPSS 12.0 for windows was used for the data analysis and the detailed analyses included descriptive analysis, factor analysis, reliability tests, one way ANOVA, multiple regression analysis and t-tests. The results of this study showed that there are differences in the subdivisions of subjective knowledge of apparel according to the consumer's life cycle and there is a difference in the types of information searches according to the consumer's subjective knowledge, and the subdivisions of subjective knowledge of the consumers influence their information search. This study showed that although it affected the internal search, the media search, and the store search, it did not influence the personal search in the decision making process.

• The Journal of Asian Finance, Economics and Business
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• v.3 no.4
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• pp.39-42
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• 2016

NFPs support a sustainable society and they rely on contributions from donors. Donor behavior is a kind of consumer behavior that influences fundraising by NFPs. In order to make fundraising functional under a principal-agent relationship, NFPs must construct trust through proper provision of accounting information. For donors, financial statements are main source of accounting information. Edelman revealed that the level of trust in Japan's NFPs is the lowest in East Asia, because of a lack of transparency and accountability. Some researchers had investigated donor behavior as a kind of consumer behavior and had provided supportive results that accounting information influences donor behaviors, before this research was conducted. This research investigates this background by conducting questionnaire-based survey. Main questions of this questionnaire were created according to criteria that BBB are using for NFPs in the U.S. The results of this survey revealed the lack of reliability of basic accounting information in Japan and that education in higher educational institutions can improve this situation. This survey also revealed that a rating agency like BBB, which evaluates accounting information of NFPs, could improve trust on NFPs. The implications of this study can apply to the other countries and regions where trust in NFPs is insufficient.

• Journal of the Korean Home Economics Association
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• v.27 no.1
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• pp.9-17
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• 1989

The purpose of this study is to explore the use of fashion information source and the consumer dissatisfaction factors in the purchase and use of clothing, and to explain the relationships between the use of fashion information source and the consumer dissatisfaction factors of young man. For the study, data were collected from 254 freshman, 258 male seniors, and 229 unmarried male workers using the questionaire method. The data from 741 respondents were analyzed by Pearson's Product-moment coefficient corrleation, ANOVA, T-TEST, and Scheff Test. The results of the study are as follows : 1. There were significant differences in the use of information source such as. 1) according to the group, the impersonal advocate source, and the impersonal independent source. 2) according to the job, the impersonal advocate source. 2. There were significant differences in the consumer dissstisfaction factor such as. 1) according to the group, the "product assortment" related factor. 2) According to the job, the "quality" related factor. 3. There were partly significant relationships between the use of information source and consumer dissatisfaction factor. 1) In the young men, the use of the impersonal advocate source, impersonal independent source, personal independent source, and observation had correlated with the dissatisfaction factor related to "purchase-decision making".

• Journal of the Korean Home Economics Association
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• v.44 no.2 s.216
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• pp.61-69
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• 2006

The purposes of this study were,1) to examine the clothing purchase behaviors of the elderly, and 2) to investigate the relationships of clothing purchase behaviors, information source, service quality and clothing buying motive, which may provide insights related to the silver market. Data were obtained for women in their 50's and 60's women living in Busan (N=285), and analyzed using to factor analysis, Cronbach's alpha, ANOVA and Duncan test. The research findings of the research wereare asan follows. The elderlys women bought clothes with their her friends, used credit cards, and usually shopped at the department stores. There were partly significant (Ed- it cannot be 'partly' either it was significant or it was not) differences in clothing purchase behaviors, information source, and service quality by clothing buying motive types. The ostentation group considered more massmideamass mediainformation sources and experience/salespersons/observation information sources, more was higher than the economic group and utility groups. The ostentation group and economical groups attached more importance to Facilities Service and Policy Service in service quality, was higher than the utility group. The Iimplications and drawn from the study results for the information will be useful to consumer behavior researchers and retailers of the silver market.