Business Information Research Articles

PIX AND INFORMAL INSTALLMENT SALES: THE IMPACT ON THE ACCOUNTING AND MANAGEMENT OF MICRO-ENTREPRENEURS

Objective: To analyze the adoption and use of the instant payment system, in parallel with informal installment sales, and its impact on the accounting and management of microentrepreneurs. Theoretical Framework: Microentrepreneurs face a major challenge in the business environment, which is the management of receipts. Since many of these do not occur at the time of sale, they use installment sales. Especially the informal ones, which in some places are called "fiado" or "pendura", as well as the "caderninho" (little notebook), alluding to the note for later payment. Method: The methodology involved a literature review covering PIX and its impact on informal commerce and business management. It also involved field research with microentrepreneurs and consumers using an electronic form. Results and Discussion: The findings highlight that the adoption of Pix has provided a more convenient and agile payment experience for consumers, especially in informal installment transactions. This has positively influenced consumer behavior, increasing the propensity to make installment purchases and generating greater loyalty. However, the implementation of PIX also presents challenges for microentrepreneurs, especially in terms of adapting accounting systems and financial management. The need to guarantee the security of transactions and comply with additional tax obligations is also highlighted as a concern for microentrepreneurs. Research Implications: This study has demonstrated that the adoption and use of PIX in informal installment sales has a significant impact on the accounting and management of microentrepreneurs, albeit with a limited scope of analysis. Originality/Value: These findings contribute to a more comprehensive understanding of the effects and encourage further research into this technological innovation in the contemporary business context.

Trade Secrets in the Digital Age: How Do the Measures Provided for in EU Law Face the Challenges of Protecting an Employer’s Trade Secrets against Unauthorised Acquisition, Use and Disclosure by Its Employees?

Abstract One of the natural consequences of the development of technology is that an entrepreneur’s confidential information, including trade secrets, is commonly stored in electronic files. This form of information storage inevitably entails challenges in the area of its protection. The coronavirus pandemic has drastically accelerated the process of dissemination of new models of employment, in particular remote (distance) work and cloud working, and has made the protection of an entrepreneur’s secrets against unauthorised use even more complicated. This is due to the fact that in such models of employment, employees obtain access to their employer’s data remotely, which may decrease the employer’s level of control. To remedy this, employers may undertake various steps aimed at ensuring that their secrets are well protected; however, such actions may affect the free movement and mobility of workers. The purpose of this article is to verify how, in these circumstances, the measures provided for in EU law face the challenges of protecting an employer’s secrets against unauthorised use by employees and how they define the scope to which they can be applied without the abuse of employees’ rights and unjustified restrictions on their mobility. For that purpose, the author analyses in particular Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on the Protection of Undisclosed Know-How and Business Information (Trade Secrets) against Their Unlawful Acquisition, Use and Disclosure. This research is based mainly on the dogmatic method of analysis.

How to Make Long-Term Investments in a Stock Market? A Generic Strategy for Investors

Against the backdrop of increasingly fierce industrial competition nowadays, firms tend to have substantive business risk and/or information risk, increasing the estimation risk and limit of arbitrage for investors in their short-term investments in a stock market. It is thus important for investors to hold a long-term horizon for at least part of their investments in the stock market. This paper aims to introduce a long-term investment strategy that is practically feasible and potentially valuable to investors. To this end, we first develop a parsimonious model in which we identify the major determinants of a firm’s value. This model is used to select high-value firms from each industry for further fundamental analysis and valuation. We next expatiate on how to perform strategy analysis, accounting analysis, financial analysis, and prospective analysis, and therein apply the residual operating income valuation model, in the best possible manner to further value the selected firms and their long-term investment potential. Lastly, we expound the strategy of forming and adjusting a long-term investment portfolio in a way that potentially maximizes long-term portfolio return.

PENGARUH PROMOSI, PENILAIAN PRODUK DAN LAYANAN COD TERHADAP KEPUTUSAN PEMBELIAN (Studi Kasus Pada Konsumen E-Commerce Shopee Di Cikarang Barat)

This study aims to determine the effect of promotion, product assessment, and COD services individually (partially) and simultaneously on purchasing decisions for e- commerce Shopee consumers in Danau Indah Village, West Cikarang sub-district. The sample in this research is 110 respondents. The technique used is purposive sampling, non-probability sampling. The data collection technique uses a questionnaire that has been tested for validation and reliability. The analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) Promotion has a positive and significant effect on purchasing decisions for e- commerce Shopee consumers in Danau Indah Village, West Cikarang District, as evidenced by the Promotion variable (X1) having a coefficient (β1) = 0.254 > 0 t count 2.636 > t table 1982 and significant (0.010) < 0.05. (2) Product assessment has a positive and significant effect on purchasing decisions for Shopee e-commerce consumers in Danau Indah Village, West Cikarang District, as evidenced by the product evaluation variable (X2) having a coefficient (β2) = 0.783 > 0 t count 9.224 > t table 1.982 and significant (0.000) < 0.05. (3) COD services have a positive and significant effect on purchasing decisions for Shopee e-commerce consumers in Danau Indah Village, West Cikarang District, as evidenced by the COD service variable (X3) having a coefficient (β3) = 0.250 > 0 t count 2.157 > t table 1.982 and significant (0.033) < 0.05. (4) Promotion, Product Assessment, and COD services have a positive and significant effect on purchasing decisions for e-commerce Shopee consumers in Danau Indah Village, West Cikarang District, as evidenced by the variable F count value 63.560 > F table 2.69 and the significance is 0.000 <0,05.The results of the analysis are expected to provide useful information for e-commerce businesses in developing promotional strategies, improving product quality, and improving the quality of COD services to improve consumer purchasing decisions. Keywords: Promotion, Product Assessment, COD Service, Purchase Decision.

Analysis of the Influence of Digital Marketing Strategies in Increasing the Accessibility and Attractiveness of Online Education Programmes: A Business and Information Technology Perspective

The digital age has significantly changed the education paradigm. Online education is becoming increasingly popular as an effective and flexible alternative for individuals who want to improve their skills without being bound by geographical and time constraints. However, the success of online education relies heavily on effective digital marketing strategies to increase its accessibility and appeal. The main objective of this study is to analyse the impact and effectiveness of digital marketing strategies in increasing the accessibility and attractiveness of online education programs, focusing on business and information technology perspectives. The research method used in this study is a literature review with a qualitative approach and descriptive analysis. In this context, the literature review will be conducted with a focus on collecting, reviewing and analysing relevant literature from 1981 to 2024. The study results show that digital marketing strategies have a very important role in increasing the accessibility and attractiveness of online education programmes. In particular, the integration between business aspects and information technology is the key to success in optimising marketing performance and achieving business goals of online education institutions.

The Role of ChatGPT in Business Information Systems to Support Strategic Decision Making in Medium-Scale Enterprises

Medium-scale companies often operate in dynamic and competitive business environments. Faced with market changes and new opportunities, timely and accurate strategic decisions are key to maintaining and enhancing the competitiveness of the company. This research aims to examine the role of ChatGPT in business information systems to support strategic decision-making in medium-scale enterprises. The research method employed is a literature review with a qualitative approach and descriptive analysis. Descriptive analysis will be used to present information from systematically selected articles from Google Scholar within the timeframe of 2014-2024. The study results indicate that in the continuously evolving digital era, medium-scale companies increasingly rely on technology to address increasingly complex business challenges. One innovation playing a significant role in today's business landscape is the presence of ChatGPT. As an artificial intelligence model capable of understanding and generating text naturally, ChatGPT has a significant impact on business information systems and supports strategic decision-making in these companies.

Tax legislation and its impact on the development of the formal operations of aquaculture companies

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

Business accounting and information support through the QR- coding system

Business accounting and information support through the QR- coding system

Foreign ownership and firm performance: Evidence from the South African informal sector

ABSTRACT This paper investigates the effect of foreign ownership on firm performance in the South African informal sector. Using the data of 1097 informal businesses sourced from the World Bank Enterprises Survey conducted in four Township provinces in South Africa (Gauteng, KwaZulu-Natal, Eastern Cape and Western Cape) in 2020, the paper aims to address two issues: what is the effect of foreign ownership on performance in the South African informal sector and what factors drive foreign-ownership gap in the South African informal sector if it exists? The empirical analysis uses the multivariable decomposition technique and finds a performance gap between locally and foreign-owned businesses in the South African informal sector. A decomposition of factors shows that differences in endowments can explain the bulk of the gap. Discriminatory/unexplained factors, likely capturing the business culture, also play a significant role. Caution is given when seeking to curb foreign business participation in the informalsector.

“Customer engagement and advertising : Looking forward and backward”

This report presents the interaction between consumer strategy and advertising, examines the history and future projections of advertising practices. . Technological advances, cultural shifts, and changes in consumer preferences have led to changes in consumer engagement and advertising. By analyzing backwards from the previous period, from daily media to digital platforms, important information about good ideas, problems encountered and lessons are written down. The future direction of advertising includes technologies such as artificial intelligence, virtual reality and experience. Expected changes in consumer behavior,regulatory environment and new business opportunities are explored to provide businesses and marketers with a positive outlook. Advise clients on collaboration and advertising strategies in a complex and competitive market. Methodology/Design: The researcher conducted interviews using a qualitative method to gather information about the Customer engagement and advertising: looking forward and backward. Through these interviews, the study aims to identify current challenges and opportunities, using evidence to inform future recommendations. Research: Research shows that the advertisements are structured in a way that it engages the customer with considering and analysing traditional trends and future success. Research participant highlighted the issues, trends, solutions of customer’s engagement and advertising also with navigating the old traditional strategies and future ones. This report also shows the values that are added through advertisements and ultimately results in increased sales for the business Value/Value: The report provides values such as information, innovation, change, ethics, sustainability,longterm relationships, competitive advantage and customer satisfaction for businesses to improve their customer engagement and advertising strategies. focused approach to advertising and customer engagement. By understanding and meeting the needs and preferences of your target audience, businesses cancreate effective and relevant marketing plans.

Otomatisasi Pemberkasan Arsip Aktif Elektronik Pada Aplikasi Layanan Administrasi Mahasiswa

Business information systems, namely electronic-based service applications usually don't automatically provide active archive filing features for electronic records generated from the business information system. Electronic Records are information contained in electronic files and media, which are created, received, or maintained by organizations or individuals and store them as evidence of activities. Like conventional records, electronic records that are created must be filed systematically and logically according to the context of their activities so that they become one file that has information relationships, similar types or similar problems. Student academic administration services at FMIPA IPB produce "born electronic" records. This study aims to design file automation on all electronic records created in the online academic administration service of FMIPA IPB students. The data collection method uses a literature study model, literature and interviews. The design technique of the electronic records filing system uses a waterfall model, while the system testing technique uses the black box technique. The results of the study produced an electronic records filing automation feature in the academic administration service FMIPA IPB so that it can assist organizations in filing electronic records in the academic section and automation of providing the list of active records.

Stepping Forward in the Digital Era: The Contribution of Business Information Systems in Responding to Global Entrepreneurship Challenges

The digital era has brought about fundamental changes in the way businesses are conducted worldwide. Entrepreneurship in the global context demands adaptability and rapid innovation in facing increasingly fierce competition. This research aims to examine the contribution of business information systems in addressing the challenges of global entrepreneurship in the digital era. The research method employed is a literature review with a qualitative approach and descriptive analysis. In this context, descriptive analysis will be used to depict the findings from selected articles from Google Scholar for the period 2004-2024. The study results indicate that in this dynamic and complex digital era, Business Information Systems (BIS) have proven to be key in addressing the challenges of global entrepreneurship. Through the integration of information technology and business processes, BIS enables companies to enhance operational efficiency, respond quickly to market changes, and create innovative products and services that differentiate them from competitors. However, the adoption of BIS is not without challenges. Companies need to pay attention to data security aspects, ensure sustainability in technology usage, and overcome organizational and cultural barriers.

THE INFLUENCE OF CULTURAL NORMS ON FINANCIAL EMPOWERMENT OF WOMEN IN UGANDA S MICRO AND SMALL ENTERPRISES

Purpose- The concept of women’s financial empowerment has gained great attention worldwide. However, little attention has been given to this issue in the Ugandan context. The study was, therefore, initiated due to the increasing financial empowerment challenges being faced by women operating in the informal sector’s micro and small enterprises. The primary objective of the study was to investigate the effect of cultural of cultural factors on the financial empowerment of women in the informal micro and small businesses in Kampala, Uganda’s capital and largest city. Methodology- The study adopted a qualitative research design in which 50 women in the five divisions of Kampala were interviewed. Data collected was analysed using thematic analysis supported by the Atlastti software. Findings- The study reveals that cultural factors affected the financial empowerment of women in informal businesses. This was in the form of restrictions on which businesses they could engage in, patriarchal cultural practices, limited access to education facilities and restrictions on land and property ownership and inheritance. Religion stood out as the most prevalent component of culture that affected these women by dictating both the kind of business and the type of products that they traded in. Conclusion- We conclude that cultural norms play a significant role in shaping the opportunities and challenges faced by women in terms of financial empowerment. These norms are deeply ingrained in societies and can either facilitate or hinder women's access to economic resources, education, employment, and financial decision-making. Cultural beliefs of putting women second to men still affect the quest to become financially empowered for the women in the informal MSEs of Uganda. There is, therefore, still a need for the government and other non-government organisations to develop several initiatives tailored to particularly financially empower women in the informal sector of the MSEs in Uganda.

Critique and expansion of conceptions of control

AbstractNeil Fligstein's Conceptions of control have multiple theoretical origins in the institutional, political, and cultural perspectives of the new economic sociology. However, conceptions of control as a key concept of market structure have not systematically been formulated in Fligstein's works, remaining insightfully but relatively fragmentally. This paper summarizes the normative, power, and cognitive dimensions of conceptions of control, respectively corresponding to market agreement, dominant relationship and common understanding. On this basis, this paper provides a clear definition of conceptions of control. Additionally, this paper summarizes the formation of the conceptions of control and its change, distinguishes the differences between conceptions of control and other related concepts, and presents the evolution of the concept that has taken place in subsequent studies, as well as the criticisms to which it has been subjected. This paper suggests that this concept needs to be expanded in terms of the connotation of market actors, the role of government, and the forms of existence. Conceptions of control provide a concise conceptual tool for analyzing market transformation. We believe that the market changes triggered by the new business formats in the digital economy era will be more frequent, and conception of control will have a broader application prospect.

Business Model Transformation and Information Technology Use on the Quality of Accounting Information Systems in MSMEs in Indonesia

This research investigates the impact of business model transformation (BMT) and information technology utilization (ITU) on the quality of accounting information systems (QAIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach is employed, with data collected through a survey of MSMEs across various industries. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is used for data analysis. The findings reveal significant positive relationships between BMT, ITU, and QAIS. Business model transformation and IT utilization are found to significantly enhance the quality of accounting information systems in Indonesian MSMEs. These results highlight the importance of innovative business practices and effective technology adoption in improving financial management processes within MSMEs, providing valuable insights for practitioners, policymakers, and researchers.

Enhancing Email Security - End to End Encryption

Abstract: Nowadays, most of people and organizations use the e-mail for different needs to exchange information between users. E-mail application is an important network application. It is significant when business1, health and educational communities use it for exchange of critical information such as business information, health patient record and so on. over the Internet or internal networks, It allows data and messages to be transferred easily between senders and receivers allowing messages to be received, responded to, stored, forwarded and broadcast among recipients. These extensive capabilities have caused the email to be widely adopted as the official communications method for many organizations. Also common for personal use, electronic mail is available through a diverse number of compatible software clients, and also via web-browser. An existing enterprise email implementation second service model adds security processing. The service provider is responsible for monitoring all threats using email as a channel , and for providing an email user interface (UI) In the enterprise augmentation model, an existing on-premise email deployment is augmented by additional cloud-based services and functionalist. This paper explores identity federation and data loss prevention and describing best practices for evaluating, developing, installing and using cloud-based email security services.1.1Intended Audience Email security services are viewed from two perspectives: the providers of these services and the consumers or purchasers of email security services. key service features is needed for both sides to be aware of and plan for and how these features are used to tackle threats to email security.

THE INFLUENCE OF EDUCATIONAL LEVEL AND ACCOUNTING KNOWLEDGE ON THE IMPLEMENTATION OF DIGITALIZATION OF ACCOUNTING INFORMATION

Research to determine the influence of educational level and accounting knowledge on the implementation of digitalization of accounting information (for food and beverage micro businesses in Palembang City). Using primary data in the form of a questionnaire to 270 respondents withusing the lameshow formula to determine the number of samples whose population is above 1,000 people. The research results show that educational level and accounting knowledge influence the implementation of digitalization of accounting information.

Big Data Analytics for Business Management: Driving Innovation and Competitive Advantage

The study aims to investigate how Big Data Analytics may revolutionize modern business management by fostering innovation and providing a competitive edge. The study looks at the adoption rates, strategic implementation, and effects of Big Data Analytics on organizational performance indicators like revenue growth, customer acquisition, retention, and market share. It thoroughly evaluates the literature and case studies and analyzes future trends. The results highlight how businesses use BI tools, data visualization strategies, and advanced analytics capabilities to boost operational effectiveness and spur revenue growth. These developments highlight the growing use and strategic significance of big data analytics. However, to guarantee the appropriate and fair implementation of Big Data Analytics in company management practices, issues like data privacy and security concerns call for solid data governance frameworks and governmental interventions. The report offers insightful information and policy recommendations for businesses looking to use data-driven tactics to confidently and nimbly negotiate the challenges of the modern digital economy.

江西宁都红色资源特征及其可持续发展对策研究

As the political and military center in the early stage of the Central Soviet Area, Ningdu in Jiangxi was one of the command centers and main battlefields of the anti encirclement and suppression war in the Central Soviet Area. It was the famous birthplace of the Ningdu Uprising and the birth of the Red Fifth Army Corps, and is known as the “cradle of the Soviet Area”. Mao Zedong, Zhu De, Zhou Enlai, Wang Jiaxiang, Ren Bishi, Xiang Ying, Deng Xiaoping and other older generation proletarian revolutionaries carried out arduous and magnificent revolutionary practices in Ningdu, Jiangxi. Through long-term revolutionary practice and struggle history, they have accumulated rich red resources. This article categorizes the basic types of red resources in Ningdu, Jiangxi, and analyzes their typical characteristics such as wide distribution, diverse forms, spiritual education, and political distinctiveness. It also proposes sustainable development strategies such as firmly establishing the correct concept of protection and development, exploring resources to promote the construction of red cultural brands, extending the red resource industry chain and increasing the integration of business formats, and using full media to increase the publicity and promotion of red resources.

Cloud Migration Strategies: Ensuring Seamless Integration and Scalability in Dynamic Business Environments

The migration of a company's information systems to a cloud platform is a crucial part of the transformation of IT infrastructure. However, due to the mixture of business goals and limitations in existing IT systems, the selection and realization of these goals is not a simple one. In this paper, we present a model describing the possibility of migrating business information systems into a cloud environment by following the stochastic model approach. By properly identifying and defining various process aspects, it is relatively simple to adapt analysis and limit the transition probability matrix to well-known stochastic models. Careful manipulation of such a matrix allows using standard formulas for scaling discrete event systems to solve cloud migration problems. A detailed case study with simulation results, pointing to some of the practical limitations of the model, is presented at the end of this paper.