Archives of Business Research https://journals.scholarpublishing.org/index.php/ABR <p><strong>Archives of Business Research </strong><strong>(ISSN 2054-7404)</strong> is an international, double-blind peer-reviewed, open-access journal published by the Services for Science and Education, United Kingdom. This journal is published online <strong>monthly</strong> to keep readers up to date with the latest developments.</p> <p>The <strong>Archives of Business Research (ABR)</strong> applies theory developed from <strong>business research</strong> to actual <strong>business</strong> situations. Recognizing the intricate relationships between the many areas of <strong>business activity</strong>, <em>ABR</em> examines a wide variety of business <strong>decisions</strong>, <strong>processes</strong> and <strong>activities</strong> within the actual business setting.</p> <p>Theoretical and empirical advances in buyer behaviour, finance, organizational theory and behaviour, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.</p> <p>The scopes of the journal include, but are not limited to, the following topics: business, marketing, management, finance, economics, accounting. It provides an academic platform for professionals and researchers to contribute innovative work in the field.</p> ScholarPublishing on behalf of Services for Science and Education, United Kingdom en-US Archives of Business Research 2054-7404 Taxpayer Compliance Factors: Tax Awareness, Will, Socialization and Sanctions https://journals.scholarpublishing.org/index.php/ABR/article/view/13023 <p><strong>This study goals to study the dominant factors influencing taxpayer compliance from internal factors, namely the awareness and willingness of taxpayers; external factors, particularly from the socialization of taxation and tax sanctions. The survey was once conducted on taxpayers who follow for land certificates at the State Land Agency of Malang City, East Java, Indonesia. Analysis tool the usage of WarpPLS version 7.0 to test Outer model: convergent validity, composite reliability; Inner mannequin through figuring out R-Square and Q<sup>2</sup>. The consequences show that the Fit and Quality Indices Model of taxpayer compliance which is built based on awareness, willingness, tax socialization and tax sanctions is good. Willingness to pay taxes and tax sanctions play a role in influencing taxpayer compliance, whilst taxpayer recognition and tax socialization do not have an effect on taxpayer compliance.</strong></p> Yayuk Ngesti Rahayu Copyright (c) 2022 Yayuk Ngesti Rahayu http://creativecommons.org/licenses/by/4.0 2022-09-10 2022-09-10 10 9 1 13 10.14738/abr.109.13023 Level of Cookery Competency Among 4’ps Mothers in Magtuod Davao City, Philippines: Basis for Intervention https://journals.scholarpublishing.org/index.php/ABR/article/view/12932 <p><strong>The purpose of this study was to determine the level of cookery competency among 4’Ps mothers in Magtuod, Davao City. Descriptive correlational design was utilized in this study. The data were obtained from the 4’Ps mothers in Magtuod, Davao City, Philippines. The questionnaire used in this study is from the books of hygiene and sanitation and Cookery or Culinary Arts and Science. Mean was used to determine the level of cookery competency of 4’Ps Mothers of Magtuod, Maa, Davao City. Mann-Whitney U Test and The Welch's ANOVA was used to determine the significant difference on the level of cookery competency of 4’Ps Mothers of Magtuod, Maa, Davao City. The Findings of the study revealed that the level of cookery competency of 4’Ps Mothers of Magtuod, Maa, Davao City in terms of food safety, menu composition and food preparation is moderate This means that the respondent moderately agrees with the embodied statement in each variable. Furthermore, there is no significant difference between food safety, menu composition, and food preparation when analyzed according to the age, number of children in the family and educational attainment of the respondents. This implies that food safety, menu composition, and food preparation are very important factors that needs to consider in preparing and cooking food for the family, thus the respondents of the study moderately understand its importance the result of this study is useful in developing a training program that may enhance and develop the knowledge and skills of the 4’Ps beneficiaries. Moreover, the result of the study shows that food safety, menu composition, and food preparation does not differ from the age, number of children in the family and educational attainment this indicates that knowledge and skills in basic food cooking can be learned and understand by different age generation even how many members in the family and educational attainment of the person.</strong></p> Kymwell R. Hinlayagan Copyright (c) 2022 Kymwell R. Hinlayagan http://creativecommons.org/licenses/by/4.0 2022-09-10 2022-09-10 10 9 14 29 10.14738/abr.109.12932 Effect of Capital Structure on Growth of Nigerian Quoted Consumer Goods Firms https://journals.scholarpublishing.org/index.php/ABR/article/view/12980 <p><strong>In a bid to responding to market demand, attaining business stability and a decent profit increase, growth has become the quest of all business owners. The study examined capital structure on growth of Nigerian quoted consumer goods firms. The population consisted of 20 Nigerian consumer goods companies as of 31<sup>st</sup> December 2018 out of which, 10 were selected as the sample size. Descriptive and inferential statistics were used for data analysis. The study revealed capital structure has no significant influence on the revenue growth of Nigerian quoted consumer goods firms (Adj.R<sup>2</sup>= 0.050510, F<sub>(6)</sub> = 1.702302, p&gt;0.05); capital structure significantly affects total assets growth of Nigerian quoted consumer goods firms (Adj.R<sup>2</sup>= 0.073621, F<sub>(6)</sub> = 3.622586, p&lt;0.05) and there is no significant relationship between capital structure and the earnings growth of Nigerian quoted consumer goods firms (Adj.R<sup>2</sup>= -0.025329, F<sub>(6)</sub> = 0.184805, p&gt;0.05). The study found that capital structure has no significant influence on earnings growth and revenue growth but has a significant relationship on total assets growth of Nigerian quoted consumer goods firms. The study recommended that management should increase equity and long-term debts and reduce short-term debts so as to raise firms’ revenue and also have an understanding of the capital structure disclosure and how it affects revenue growth. Regulatory agencies should ensure assets growth disclosure, revenue, and earnings according to the laid down standards in order to enhance growth. This will boost investment in firms and in turn, raise the bar in performance and growth.</strong></p> Alice Anese SHIYANBOLA Chituru Nkechinyere ALU Rebecca AKINSANYA Ajiboso Abdullah TIMILEHIN Copyright (c) 2022 Alice Anese SHIYANBOLA, Chituru Nkechinyere ALU, Ajiboso Abdullah TIMILEHIN http://creativecommons.org/licenses/by/4.0 2022-09-10 2022-09-10 10 9 30 42 10.14738/abr.109.12980 The Role of Biopesticide in Increasing Rice Farmer's Profit https://journals.scholarpublishing.org/index.php/ABR/article/view/13038 <p><strong>Rice farmers' excessive use of chemical pesticides has increased the brown planthopper infestation. The Integrated Pest Management - Farmer Field School (SLPHT) conducted efforts to replace pesticides with environmentally friendly materials. Cost savings arise because the farmers of the "IPM community" apply IPM principles such as using self-made bio-pesticides, hence, the quality of the grain produced is rated higher. Therefore, this study aims to determine the characteristics of farmers using production factors and to analyze the effect of biological pesticides on the profits of rice cultivars in the Indramayu Regency. The analysis tool consists of descriptive qualitative and multiple linear regression using pesticides as the independent variable. The highest cost of rice farming is the labor of 52% - 67%. Furthermore, approximately 61.8% of farmers own paddy fields measuring between ​​0.5 ha - 2 ha. The proportion of cultivars that uses biological and chemical pesticides are only 24.4% and 75.6%, respectively. The test shows that labor is a burden on farmers. This was observed from its negative effect, while the land area has a positive and significant impact on their profit levels. The results of this study are essential. This is shown by the negative relationship between profits and biological pesticides, indicating that the use of these pesticides did not provide better benefits than the chemical counterpart.</strong></p> Lilis Imamah Ichdayati Copyright (c) 2022 Lilis Imamah Ichdayati http://creativecommons.org/licenses/by/4.0 2022-09-17 2022-09-17 10 9 43 52 10.14738/abr.109.13038 Business Process Diagnosis of "BUMDES" Based on Tourism Value Chain (A Case of Petarangan Tourism Village) https://journals.scholarpublishing.org/index.php/ABR/article/view/13048 <p><strong>This study aims to identify business processes and develop a model for strengthening BUMDES in managing tourist villages that are synergized in a value chain with related businesses in tourism villages (a case study in Petarangan Tourism Village, Central Java, Indonesia). This study uses a descriptive method with a quantitative approach to identify BUMDES business processes based on the tourism value chain and develop a model for strengthening tourism village management that is synergized with businesses in a value chain with related businesses in tourist villages. This research was conducted in three stages, namely diagnosis, assessment by conducting tourism value chain analysis conducted by BUMDES, and recommendation. In conducting a tourism value chain analysis, the concept of a balanced scorecard is used. This research found that in general, the role of BUMDES in maintaining the sustainability of the value chain in tourism business activities in the Petarangan Tourism Village is quite good. However, several things such as the quality of tourism human resources who have business knowledge, control over market prices and production costs, and the ability to provide facilities still need to be improved.</strong></p> Anang Sutono Sumaryadi Wisnu Rahtomo Hari Ristanto Odang Permana Kumar Ashutosh Azwin Aksan Copyright (c) 2022 Anang Sutono, Sumaryadi, Wisnu Rahtomo, Hari Ristanto, Odang Permana, Kumar Ashutosh, Azwin Aksan http://creativecommons.org/licenses/by/4.0 2022-09-17 2022-09-17 10 9 53 64 10.14738/abr.109.13048 Increasing the Number of Seats in the Island Council of the Public Entity of Bonaire: An Analysis if an Increasement of the Number of Seats in the Island Council Will Affect Good Governance Through Cumulation of Political Fragmentation https://journals.scholarpublishing.org/index.php/ABR/article/view/13083 <p><strong>In 2019 an advisory group recommended an increase in the number of seats of the island councils of the Dutch Public Entities in the Caribbean. The discussion is if one should fully jump from nine to nineteen seats after the elections of 2027 regarding the public entity of Bonaire or should this be built gradually from nine to thirteen, fifteen, seventeen and nineteen after every election cycle. A higher number of council member seats can drive political instability and fragmentation which is widely considered to be a major obstacle to economic development. The quality of governance has significant impact on economic growth. In this paper the Gross Domestic Product (GDP) per capita is utilized to determine economic growth in relationship to the size of respectively a parliament, assembly and a council, to answer the research question if the size of the island council of the public entity of Bonaire, should be increased from nine to nineteen in 2027, or if this should be done in an incremental way to avoid cumulation of political fragmentation. Quantitative research involving analysis of several variables using accumulated data of the sizes of the parliaments, councils, and assemblies from different countries as the dependent variables, and the accumulated GDP per capita as the independent variable, will be conducted to test the nature of relationship between the dependent variable and the independent variables true multiple regression, to answer the research question.</strong></p> Willem A. Cecilia Copyright (c) 2022 Willem A. Cecilia http://creativecommons.org/licenses/by/4.0 2022-09-17 2022-09-17 10 9 65 87 10.14738/abr.109.13083 Educational Background, Work Experience and Infrastructure Impact on Health and Safety Standards Performance at PT ABC - East Java Operations Area https://journals.scholarpublishing.org/index.php/ABR/article/view/12449 <p><strong>PT ABC is a national oil company focusing on upstream activity, exploration, development and exploitation that enforces occupational health and safety standards through the Health Safety Environment Management System (HSEMS) with systematic efforts through the Operational Excellent framework. Based on the preliminary research conducted, it was found that the performance of PT ABC's occupational health and safety standards had not reached the maximum value, therefore the research was conducted with the aim of knowing and analyzing the Influence of Educational Background, Work Experience and Infrastructure on the Achievement of Health and Safety Standards with Employee Information Literacy as Intervening Variables. The research method used quantitative research method. The study population was 120 employees in East Java Operation, with a sample of 90 respondents. Data collection uses surveying, observation and documentation techniques. Data analysis using Outer Model (Convergent Validity, Discriminant Validity, Composite Reliability, Average Variance Extracted, Cronbach Alpha) and Inner Model (Coefficient of Determination, Predictive Relevance, Goodness of Fit (Gof) index Test, Reliability Test). Hypothesis testing used full analysis of Structural Equation Modeling (SEM) models with smartPLS. The results showed that: 1)Educational background through information literacy affects the achievement of K3 Standards at PT ABC (2,028); 2)Work experience through information literacy affects the achievement of K3 standards at PT ABC (t = 2,190); and 3)Infrastructure through information literacy has no effect on the achievement of K3 Standards at PT ABC (t = 0.008).</strong></p> <p> </p> Kristina Daniati Kholil Copyright (c) 2022 Kristina Daniati, Kholil http://creativecommons.org/licenses/by/4.0 2022-09-17 2022-09-17 10 9 88 101 10.14738/abr.109.12449 Identified Factors of the Effects of Excessive Usages of Smartphone on Health of the University Students: A Study on Islamic University, Kushtia, Bangladesh https://journals.scholarpublishing.org/index.php/ABR/article/view/12994 <p><strong>The objective of the study is to find out the effects of excessive use of smartphone on the health of the university students in Bangladesh. A closed ended questionnaire with five point Likert scale is used to collect data as the scores of agreed level for different selected issues. A total number of 289 respondents out of 350 students provide information willingly that covers 83% of total respondents. The data collection period was June, 2022. The non-parametric statistical techniques like Mann-Whitney U test and Kruskal Wallis test are mainly used to analyze the data. Excessive uses of smartphone are impacted badly on the sound health of the university students. These students having complications with different types of uncomfortable health conditions are not performing well not only in the academic activities but also in accomplishments of their everyday life. It is necessity to find out the ways of effective uses of smartphone for the university students to overcome the antagonistic situations.</strong></p> Taushif Rahman Md. Mizanoor Rahman Md. Abdus Sabur Md. Nazmul Huda Copyright (c) 2022 Taushif Rahman, Md. Mizanoor Rahman, Md. Abdus Sabur, Md. Nazmul Huda http://creativecommons.org/licenses/by/4.0 2022-09-21 2022-09-21 10 9 102 111 10.14738/abr.109.12994 The Effects of Public Debt Financing: A Multi-state Perspective https://journals.scholarpublishing.org/index.php/ABR/article/view/12851 <p>This paper investigates the relation between public debt financing and government expenditure. Using year and states fixed effect estimation, we find that the amount owed by federating states propels government spending. While external debts have a significant and positive association with public expenditure, domestic debts have positive effect, though not significantly different from zero, on government expenditure. The study recommends that policymakers in the public sector should widen external debts than domestic debts because its influence governments’ recurrent and capital expenditure.</p> Funmilayo Bukola Alonge Clement Olatunji Olaoye Copyright (c) 2022 Funmilayo Bukola Alonge, Clement Olatunji Olaoye http://creativecommons.org/licenses/by/4.0 2022-09-21 2022-09-21 10 9 112 118 10.14738/abr.109.12851 Influence of Work-Family Conflict and Organizational Climate in Managing Work Stress https://journals.scholarpublishing.org/index.php/ABR/article/view/13063 <p><strong>Stress management requires good management to deal with it. A person's ability to manage stress when facing stress requires a skill. Work environment conditions and work-family conflicts require person learn to deal with the stress. This study aims to see to what extent Work Family conflict and Organizational Climate influence Stress Management. The study conducted on 35 respondents at a Technical and Vocational Education institution through quantitative data collection as a case study is to find out what factors influence in managing the stress of the staff. Data analysis is using SPSS have found interesting findings. The results of the study based on objectives have shown that work-family conflict affects stress management more compared to organizational climate affecting stress management.</strong></p> Reezlin Bin Rahman Zainab Binti Isa Dan Eni Binti Aznan Copyright (c) 2022 Reezlin Bin Rahman, Zainab Binti Isa, Dan Eni Binti Aznan http://creativecommons.org/licenses/by/4.0 2022-09-21 2022-09-21 10 9 119 125 10.14738/abr.109.13063 Interrelation Dynamics between Exchange Rate and Stock Market Returns in Egypt https://journals.scholarpublishing.org/index.php/ABR/article/view/13134 <p><strong>This paper investigates the dynamics between exchange rate and stock market returns in Egypt that have been found to be interlinked with additional two variables, economic growth and inflation. To conduct such a research, the paper employed Autoregressive Distributed Lag (ARDL) model and Granger Causality tests using monthly data from Q1 2012 to Q3 2022. Econometric estimations prove that there exist a long run relationship among these four variables through the equation LNEGX30 = 1.1129 LNEXR + 2.3671 LNGDP – 2.5829 LNM2. The paper investigates that it is the stock market returns that lead to exchange rate fluctuations in the Egyptian economy. Similarly, the exchange rate volatilities lead to fluctuations in both economic growth rates and inflation rates. Indeed, stock market performance granger causes economic growth through a unidirectional causality that goes from stock market to economic growth. Therefore, the paper recommends several adjustments for the Egyptian financial policy through giving more incentives to over-performed and strong companies to be listed in the stock market. In addition, the Egyptian stock market is in need to develop newly established financial products, such as Exchange Traded Funds (ETFs), that would promote value and volume of trade in the market that would lead to boost economic growth. Finally, the central bank of Egypt, through reducing money supply growth rate, would target inflation rate to become one-digit to save the value of the Egyptian Pound from continuous devaluation and structural breaks. </strong></p> Abdelmonem Lotfy Mohamed Kamal Copyright (c) 2022 Abdelmonem Lotfy Mohamed Kamal http://creativecommons.org/licenses/by/4.0 2022-09-21 2022-09-21 10 9 126 141 10.14738/abr.109.13134 Analysis of Irrigated Crops in Regions with Overexploited Water Sources: Case Aguascalientes, Ags, Mexico https://journals.scholarpublishing.org/index.php/ABR/article/view/13135 <p><strong>There are few crop options for arid and semi-arid soils with annual rainfall of less than five hundred millimeters. Irrigated crops are supplied by rivers, dams, and aquifers. Due to climate change, rainfall has significantly changed its start of the season, frequency, and intensity. This causes problems in the recharge of aquifers and intensive extraction of water, putting the availability of the liquid in check to ensure the total development of the crop. What are the crops that should be replaced by more suitable ones? Which plants should no longer be cultivated? To answer these questions, optimization techniques and cross elasticities were applied, maximizing the value of production subject to the minimum water requirements that ensure the total development of the crop. Some perennial crops showed that they could be replaced, and other seasonal ones should not be cultivated in the coming years. The study was done at the regional level given the access to public and free information.</strong></p> Dora Elena Ledesma-Carrión Copyright (c) 2022 Dora Elena Ledesma-Carrión http://creativecommons.org/licenses/by/4.0 2022-09-21 2022-09-21 10 9 142 156 10.14738/abr.109.13135 Creating a Homey Coffee Shop Concept in "Kedai Sepenuh Kopi" https://journals.scholarpublishing.org/index.php/ABR/article/view/13140 <p><strong>Service is the core product that provides essential consumer benefits. A business with excellence in service quality will increase customer satisfaction. This study aims to explain the company following the planning carried out by taking into account several aspects that have been previously analyzed and prove the feasibility analysis of the business that has been made goes according to plan. The method used is observation to see the development of Sepenuh Kopi as a new cafe in implementing its business. The results of this study reveal that business practices have been carried out well as a contemporary cafe project, starting from September 2019 to March 2022. In the current period in the first three months, namely September, October, and November, which is the initial introduction stage of Sepenuh Kopi as a newly established shop, the desired target consumer has not yet been achieved. However, the following month there was an increase and exceeded the desired sales target. The Covid-19 pandemic has caused sales to drop drastically. However, income gradually improved after making changes and holding a soft opening.</strong></p> Dessy Isfianadewi Septianti Anita Devi Copyright (c) 2022 Dessy Isfianadewi, Septianti Anita Devi http://creativecommons.org/licenses/by/4.0 2022-09-26 2022-09-26 10 9 157 167 10.14738/abr.109.13140 Debt Management and Economic Development: Evidence from Nigeria https://journals.scholarpublishing.org/index.php/ABR/article/view/13145 <p><strong>The study examined Nigeria's public debt management and economic development. Specifically, the study aims to establish a nexus between domestic debt management and two dimensions of economic development, the human development index and foreign currency reserve. The study adopted positivism as a philosophical basis and used time series data from 1981 to 2021. This study employs the Autoregressive Distributive Lag (ARDL) model, and E-view were used for analyses. The result did not reveal a meaningful relationship between domestic debt management and economic development. The study concludes that the large variability in economic development observed in Nigeria can only be related to the combined effects of the public debt management variables and not their individual effects. The study recommends that the government ensure that it operates a productive rather than a consumer economy, moderate external borrowing, and create an environment conducive to foreign investment.</strong><br><br></p> Clifford Obiyo Ofurum Solomon Egbe Morris Ebikeniye Sawyer Copyright (c) 2022 Clifford Obiyo Ofurum, Solomon Egbe, Morris Ebikeniye Sawyer http://creativecommons.org/licenses/by/4.0 2022-09-26 2022-09-26 10 9 168 184 10.14738/abr.109.13145 Financial Reporting Quality and Invest Decisions: Evidence from Listed Manufacturing Companies in Nigeria https://journals.scholarpublishing.org/index.php/ABR/article/view/13147 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p><strong>The disparaging nature of the Nigerian capital market, investment environment and the outline of the entire economy affirms the need for investors to give ample responsiveness to the precariousness of the global economic climate before investment decisions are undertaken since the resultant effect is seen in the deceleration in domestic expansion, prompted economic instability, increased inflation rate amongst others which has affected market value of shares of firms in the economy. Therefore the study examined the effect of financial reporting quality on investment decision in Nigerian listed manufacturing companies. The study employed ex-post facto research design. The population of the study was 52 manufacturing companies listed on the Nigerian exchange as at 31st December, 2020. Ten companies were purposively chosen for the study owing to data availability and total asset base covering a sample period of 2011-2020. Descriptive and inferential (Multiple Regression) statistics were used to analyze the data. The findings revealed that financial reporting quality have a significant effect on market price per share of listed manufacturing firms in Nigeria (Adj.R2= 0.316560, F(3)= 16.28516, p&lt;0.05).The study concluded that financial reporting quality as measured by earnings quality, timely loss recognition and accounting conservatism has significant effect on market price per share of listed manufacturing firms in Nigeria. The study has implication for investor to understand the dynamics of financial reporting quality (timely loss recognition in terms of information, accounting conservatism and earnings quality) to guide them in portfolio diversification and investment decisions.</strong></p> </div> </div> </div> Ayooluwa Olotu AJAYI-OWOEYE Abiodun Jelil AKINWUNMI Ifayemi Moses OLAYINKA Morayo Abimbola PELEMO Copyright (c) 2022 Ayooluwa Olotu AJAYI-OWOEYE, Abiodun Jelil AKINWUNMI, Ifayemi Moses OLAYINKA, Morayo Abimbola PELEMO http://creativecommons.org/licenses/by/4.0 2022-09-28 2022-09-28 10 9 185 201 10.14738/abr.109.13147