Journal of Business Management and Accounting

BUILDING CONSUMER ENGAGEMENT IN SOCIAL MEDIA: A SYSTEMATIC LITERATURE REVIEW

Dina Mardhatilah — 2024-01-29

This study aims to investigate the dimensions of customer engagement (CE) in social media and what theories and methods are employed to scrutinize CE on social media. This study systematically used the literature review of 77 articles. Through Scopus-indexed academic databases, this study found and assessed peer-reviewed journal papers focused on social media and consumer engagement from 2018 to 2022. In this study, the current issues and research gaps for designing and developing future research are presented as well. This research analyzed the dimensions, theories, variables, methods, social media types, and previous business and spatial contexts. Most researchers illustrated CE as giving likes, comments, and shares on social media. Sixteen theories of the prior research were employed to investigate consumer engagement. This study positively impacts social media and consumer engagement by suggesting new insight for analyzing the related literature. They include modifying the CE in social media, reflecting the interaction between brand and customer phenomena, using other theories that exclude sixteen approaches that have been identified, and applying different methods such as experimental or mixed methods. Therefore, a comprehensive explanation of the consumer engagement framework on social media can be explained holistically by further studies.

COMPETITIVE CREATIVITY BETWEEN TALENT MANAGEMENT AND SERVICE QUALITY: EVIDENCE FROM JORDAN INFORMATION TECHNOLOGY SECTOR

Marwan Mowaffaq Ghazi Alabbas — 2024-01-29

Talent management encompasses a wide range of human resources management practices aimed at attracting and developing talented employees. This study examines the impact of talent management on service quality in Jordanian information technology companies, focusing on the perspective of talented employees and the role of competitive creativity. Data was collected from 341 employees at thirty different Jordanian companies using stratified random sampling techniques. The collected data was then analyzed using SPSS and AMOS SPSS analysis techniques to test the conceptual framework. The study findings demonstrate a significant positive impact of talent management on improving service quality, mediated through the indirect influence of competitive creativity. Furthermore, the direct effects of talent management practices such as talent attraction and talent succession planning were found to have a significant positive effect on service quality. On the other hand, the study reveals that other talent management practices, such as talent development, have a negative direct effect on service quality. Given that this study is the first to investigate the mediating role of competitive creativity between talent management and service quality in Jordan, the limitations of the study were carefully considered.

TAX ENFORCEMENT STRATEGY: THE ANTIDOTE TO NON-TAX COMPLIANCE IN NORTH-WEST NIGERIA

Mustapha Abdulrasaq — 2024-01-29

Voluntary SME tax compliance has been of great interest to governments all over the world, given their unimpressive contribution to total tax revenue. This is even more so in Nigeria where the culture of tax compliance among SMEs can be described as poor, requiring innovative enforcement strategies. This study examined the extent to which tax enforcement strategies served as antidote to non-tax compliance in the North-West Nigeria. The study collected quantitative data from 345 randomly and purposively selected SMEs owners duly registered in North-west, Nigeria. The data was subjected to both descriptive and inferential analysis through techniques of central tendency and multiple regressions. Results revealed that three tax enforcement strategies: Use of tax clearance certificate (β=0.024 < 0.003), grant of tax amnesty (β=0.025< 0.020), and imposition of tax penalty (β = 0.013 < 0.014) have significant positive influence on degree of tax compliance among SMEs in the North-West Nigeria. Given the significant statistical evidence, this research inferred and concluded that deployment of both punitive (tax penalty) and persuasive measures (tax clearance certificate and tax amnesty) serve as antidote to non-tax compliance among the SMEs in the North-West, Nigeria. The study shows that tax compliance across informal sectors can be enhanced beyond the use of legal means. In essence, governments have the leverage of achieving increase in tax revenue in the informal sector through multiple strategies of motivation and punishment as implicitly emphasized in the theory of tax morale and deterrence theory.

A COMPREHENSIVE CASE STUDY ON TRADITIONAL WEAVING OF WESTERN RAJASTHAN

Ankita Srivastava — 2024-01-29

The present paper discusses an age-old craft practised in India named Pattu weaving. This weaving technique is based on the extra weft weave design. Along with the ground warp and weft, few extra bright colored yarns are used in this technique to weave beautiful motifs on the fabric during the weaving process. The craft follows the sustainable way of fabric manufacturing as the fabrics are made on the handloom and follow the traditional ways for pre-weaving process also. The craft becomes more relevant in the present scenario considering the fact that for the last few decades unsustainable practices have increased drastically due to the imbalance of demand and supply, scarcity of natural resources, advent of unsustainable technologies among the other factors. While traditionally, sustainable practices were an integral part of the lifestyle of human beings and balanced the eco-system of the earth. One of the ways for balancing the natural energy consumption is utilization of all natural resources wisely by reinventing traditional craft practices. Hence, the present study focuses on the materials, tools, techniques and processes used in the Pattu weaving craft. PASTLE analysis of the craft has also been done to understand the opportunity and challenges of the craft. Along with this, a comparative analysis of the traditional and contemporary raw materials, techniques, motifs, colour range and application of the craft have also been covered in this paper. For this study, the primary research is based on the information that was collected during Craft Research Documentation activity funded by the Ministry of Textiles, India. Data from Secondary research has also been added to strengthen the analysis.

FINANCIAL LITERACY AND SAVING BEHAVIOUR AMONG TERTIARY STUDENTS

Akwasi Prempeh — 2024-01-29

In this study, the level of financial literacy of university students from Kumasi Technical University was analysed. The aim of the research was to examine the financial literacy and saving behaviour of tertiary students using Kumasi Technical University as a case study. An online survey tool was used to collect the data. A sample size of 377 was drawn from the population by the convenience sampling method with data from primary sources. The quantitative data was analysed through descriptive statistics. Statistical Packages for Social Science (SPSS version 20) was employed to analyse the data. It was found out that the financial literacy among the respondents was average, especially among students studying business and management courses. This could be due to the fact that most of their courses of study are finance-related as compared to other students in other programmes. It was also found that the majority of respondents across different age groups felt that seeking financial information and advice had an impact on their decisions. However, a significant percentage (13.5 percent) of respondents aged 18 to 24 said that even if they had sought financial information and advice, their decisions had not been impacted. This study will provide guidance to policymakers and other regulators on how to develop appropriate strategies to increase savings among young people.

ANALYSIS OF THE EFFECT OF COMPENSATION, WORK PERIOD ON EMPLOYEE MOTIVATION AT HR DIVISION PT TIMAH TBK

Rika Febriani — 2024-01-29

This abstract presents a significant study focusing on employee motivation and its impact on the HR Division of PT TIMAH Tbk. The emphasis on the importance of quality human resources as prime movers for company success is commendable. The research's quantitative data analysis using regression and hypothesis testing with SPSS ensures robust findings. Excited to see the presentation as it will shed light on how compensation factors and work period influence employee motivation, with the potential to positively impact the progress and productivity of the company. The study's practical implications, urging companies to consider compensation and work period when calculating employee rewards, will undoubtedly contribute to enhancing employee motivation and overall organizational performance. This research is a valuable addition to a conference program.

MEASUREMENT OF A BALANCED SCORECARD AND SWOT ANALYSIS IN CONSUMER LENDING STRATEGY OF BANK SUMSEL BABEL MUNTOK

Dapot Hamonangan Hutagalung — 2024-01-29

The balanced scorecard measures the overall performance of the organization from four perspectives: financial, customer, internal business process, learning, and growth. Under a quantitative research design, this research tries to measure the performance of consumer lending distribution at Bank Sumsel Babel Muntok branch by using Balance Scorecard perspectives, followed by a SWOT analysis and an assessment of the company's position according to the Internal External Matrix. The object of this research is one of the regional development bank's branches. Primary data were collected through a questionnaire, and secondary data were obtained through the financial report PT Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung (Bank Sumsel Babel). The matrix aligns with the company's SWOT, and the results are then explained using the IFAS Matrix (Strength - Weakness) and EFAS Matrix (Opportunities - Threats). The results of the IFAS and EFAS Matrix are depicted in the Cartesian SWOT Diagram. Based on the Cartesian SWOT Diagram, the distribution of multipurpose lending Bank Sumsel Babel Muntok is in quadrant I, where the strategy that needs to be implemented is aggressive. An aggressive strategy makes the organization's strengths in maximizing the opportunities available.