Business Size Research Articles

Corporate Social Responsibility in the Greek Mining and Quarrying companies

This paper aims to investigate the diffusion of the concept of Corporate Social Responsibility (CSR) and the degree of implementation of CSR practices among the Greek Mining and Quarrying Companies. A research study was conducted through a structured questionnaire among the ISO 9001 certified Greek Mining and Quarrying Companies. CSR appears to be very important for large companies which are able to allocate resources for the required CSR actions. Results show that most of the financial resources available for CSR actions are related to the environment and that respondents expect that through CSR actions they gain better relationships with the local community and the general business environment, they achieve improved employee performance, and they attract and maintain high-potential employees. Participants in the research consider bureaucracy, lack of knowledge, the small size of business and the implementation costs as the main inhibitors for the achievement of the CSR principles.
 The research of this work was limited to the Greek mining companies that are certified according to ISO 9001. Future research could be conducted on the CSR awareness of the non-certified companies as well. The study may help managers of the mining companies to focus on specific CSR elements when they decide to follow CSR principles. The implementation of the CSR principles in the mining industry has attracted considerable attention in the CSR literature and this study is an attempt to assess the concept and the benefits of CSR within Greek mining sector.
 JEL Classification code: M14.
 Key words: Corporate Social Responsibility; CSR; Mining and Quarrying; Greece

Development of Micro Small-Medium Business in Asian Countries (Indonesia, Malaysia, Philippines, and Thailand): A comparison in accounting behavior

This study examines how to support and improve micro, small, and medium enterprises (MSMEs) in ASEAN countries, which have been hit hard by the COVID-19 pandemic. This study employs a qualitative research method, which emphasizes observing and examining the substance and meaning of the phenomena more deeply. The research found that the success of MSMEs in Indonesia depends on factors like the business sector, size, financial management, and digital technology use. Similarly, MSMEs policies in Malaysia, Philippines, Thailand, and Indonesia can help increase state income, but require investment in areas like human resources, finance, and marketing. The study aims to provide insights into the strengths and weaknesses of MSMEs in these countries to help promote their development.

Customer's Online Purchase Intention: The Role of Perceived Business Size and Reputation

Customer's Online Purchase Intention: The Role of Perceived Business Size and Reputation

Exploring business stakeholder engagement in sustainable business practices: Evidence from the US pet amphibian industry

AbstractThe recent decline in wild populations of amphibians worldwide coincides with the period of rapid growth in the global trade of wildlife. The potential for pathogen transmission within and beyond the pet amphibian trade network makes it important to explore the attitudes and behavior of businesses involved in the industry. We surveyed US businesses involved in the pet amphibian trade industry to characterize their attitudes and behaviors and identify business characteristics that could influence percieved risk of pathogen transmission in trade. We found that amphibian businesses acquire their animals from a variety of sources (e.g., importers, wholesalers, retailers, breeders, hobbyists, wild), are aware of the threat of emerging pathogens, and are concerned about the potential spillover of pathogens from captive to wild populations. Attitudes and behaviors of businesses toward pathogens varied among business types (e.g., size of business, the share of amphibian sales, mode of business operation). Moreover, businesses expressed a strong interest in acquiring amphibians that are free of pathogens and indicated a willingness to pay a price premium to acquire certified disease‐free animals. Our results indicate that the US pet amphibian trade industry is willing to participate in healthy (clean) trade practices and increasing product prices may be one option to compensate for expenses. A government program to support pathogen‐free certification would likely facilitate implementation.

The importance of understanding Indigenous employment in the Indigenous business sector

AbstractIndigenous employment has been the subject of numerous policies in Australia, with governments aiming to increase the workforce participation rate amongst Indigenous people in recent years. Indigenous‐owned businesses, formally defined as businesses that are at least 50% Indigenous‐owned, have been demonstrated in previous research to maintain substantially higher levels of proportional Indigenous employment than non‐Indigenous businesses. This suggests that Indigenous‐owned businesses maintain work environments that are more supportive of and conducive to Indigenous employment, meriting the influence of Indigenous‐owned businesses' workplace practices in future Indigenous employment policy design. Using administrative data from two Indigenous business registries (Black Business Finder and Supply Nation), this paper provides an updated empirical analysis of the Indigenous business sector. This paper demonstrates that Indigenous‐owned businesses of all sizes, industries, locations and profit statuses consistently average proportional Indigenous employment rates higher than the Indigenous proportional population. Of all the people employed in Supply Nation‐listed businesses, over 35% are Indigenous. The potential impact of the Indigenous Procurement Policy is illustrated by differentials in the size of businesses and their capacity to employ Indigenous staff. This paper provides analysis of the Indigenous business sector that can inform future policy direction for both Indigenous employment and Indigenous business policies.

Chasing assets abroad: Ideas for more effective asset tracing and recovery in cross‐border insolvency

AbstractAsset tracing and recovery (ATR) has become highly challenging in the digital age, where, with the touch of computer keys, assets can be shifted through multiple jurisdictions within minutes, creating significant challenges for recovering value. While many countries have tools to enable ATR, these tools differ from jurisdiction to jurisdiction and often are not recognized across borders in a manner that keeps pace with the need for rapid ATR, particularly during insolvency. This article takes stock of the myriad ATR tools available in domestic systems to discern parameters of key ATR tools that have common objectives, features, and safeguards, and that can form the basis of more standardized understanding and application of such tools. It also explores the extent to which cross‐border ATR is aided by the leading frameworks for global, cross‐border insolvency—the UNCITRAL Model Laws on Cross‐Border Insolvency, insolvency‐related judgments, and enterprise groups—in the process, revealing gaps and uncertainties. Such uncertainties can result in losses to stakeholders affected by insolvencies of different business sizes but can be particularly detrimental in small and medium enterprise (SME) cross‐border insolvencies where there are typically more limited resources to chase assets. Against this backdrop, this article proposes ideas for the enhancement of the cross‐border insolvency framework, to allow for effective cross‐border access to information held abroad, the freezing of assets in cross‐border cases, and the cross‐border recovery of assets.

Foreign Embassies Internationalization Support for Small and Medium-Sized Enterprises: Need to Balance Innovation Strategy and Innovation Support Policies

For American businesses trying to expand internationally, the embassies serve as a crucial component of the innovation ecosystem. By utilizing their close professional relationships with stakeholders like governments, market experts, local consumers, and local public institutions, they boost access to information about international markets. Since foreign markets differ from domestic markets, expanding internationally necessitates adaptations and/or innovations to current business models. An accurate international market study should be the foundation for successful adaptations or innovations. The cost of the assistance provided by embassies appears to be minimal to the firms. From the perspective of SMEs, support policy innovations appear to be required. SMEs don't appear to be in a position to decide which embassy resources they need and take the best advantage to internationalize, given their liability of newness and smallness. This makes it clear that support policies should provide these SMEs with more holistic, organized, and thorough help that is customized to their specific needs, business size, product category, and industry of operation. Additionally, SMEs must align their innovation strategies with the innovation support policies of a nation, which are pushed out through by different institutions, for instance, embassies abroad. As they must take part in SMEs' innovation management processes in global marketplaces, embassies play a role more akin to boundary spanners or co-innovators. Strategic alliances with university libraries may also aid embassies in improving their commercial diplomacy because they can co-create with SMEs to innovate their services and SMEs benefiting from improved globalization assistance.

Attitudes toward Conservation of the Transboundary Białowieża Forest among Ecotourism Businesses in Poland and Belarus

The Białowieża Forest is a contested transboundary forest massif in Poland and Belarus. Reflecting on transitions from value chains built on sustained yield forestry to ecotourism, we pioneer documentation of how country-specific legacies shape preferences toward increased forest protection at the expense of wood production. For both countries, we used a quantitative ordered logit model based on questionnaires to Polish and Belarusian ecotourism business owners to, for the first time, empirically study drivers of their preferences toward different Białowieża Forest values, and we used qualitative data to identify attitudes toward the expansion of protected areas in the Białowieża Forest. Whilst Belarusian ecotourism business owners supported increased area protection, the opposite was true for their Polish counterparts. The proportion of foreign guests co-varied with support toward increased area protection. Conversely, local origin, size of hospitality business, and role of foresters as customers decreased interest in area protection. The qualitative data revealed that narratives against extended area protection were spread in Poland but not in Belarus. The conflict over the conservation of the Polish part of the Białowieża Forest involves actors and stakeholders with competing interests. A solution is that this remnant massif of the once widespread European temperate lowland forest becomes subject to a regional planning and zoning perspective. Encouraging multiple value chains and evidence-based collaborative learning are key components.

DOES CORPORATE GOVERNANCE, LIQUIDITY, AND BANK SIZE AFFECT THE EFFICIENCY OF SHARIA BANKS IN INDONESIA?

Introduction: The aim of this research was carried out in order to show whether corporate governance, liquidity, and business size might impact the efficiency of an Islamic bank in Indonesia prior to the merger of three Islamic banks, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri, and from 2016 to 2021. Methods: Sharia governance is measured using CEO duality proxies and board size, whereas liquidity is measured using DAR, bank size is calculated using the logarithm of total assets, and bank efficiency is measured using three proxies: managerial efficiency, expenses, and profits. The information was compiled from annual financial reports 2016–2021 of 14 Indonesian Islamic commercial banks. Multiple linear regression and testing of conventional hypotheses are used to process the data in SPSS 25. Results: The results of the hypothesis testing indicate that factors affecting management effectiveness are board size, CEO duality, bank size, and liquidity. Conclusion and suggestion: The observation period of the previous five years can be used in future studies to add measurement indicators to corporate governance factors. In order to acquire more varied results with distinct settings of bank efficiency between conventional banks and Islamic banks, study samples might be used that come from conventional banks in addition to these other choices.

How Corporate Characteristics and Good Corporate Governance Affect Risk Management Disclosure

Disclosure of risk is the provision of information about the risks encountered by the firm and how risk management is conducted. Disclosure of risks is essential for assisting stakeholders in obtaining risk profile information and management. This study aims to evaluate and assess the impact of firm factors (size, liquidity, profitability, leverage) and effective corporate governance (size of the board of directors and ownership structure) on risk management disclosures. For 2020-2021, the IDX has a quarterly listing of the research population for textile and apparel subsector manufacturers (quarterly). With a total of 64 observations, the sampling method is nonprobability with purposive sampling. Quantitative research and secondary data sources are categorized—as descriptive statistical data analysis methodologies. Before multiple regression analysis, all data were subjected to classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test). According to the determination coefficient test results, all independent factors had an influence of 64.3% on risk management disclosure. The effects of research on business size, profitability, leverage, and ownership structure on risk management disclosure are beneficial. On risk management disclosure, liquidity has a negative influence, whereas the size of the board of commissioners has no effect. Future researchers are anticipated to expand their efforts so that test findings are more precise and reliable and to measure the ownership structure of various components.

Impact of green supply chain management practices on the triple bottom line: a study on apparel manufacturers of Sri Lanka

PurposeThis paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan apparel manufacturers.Design/methodology/approachThis quantitative study uses a deductive approach. The practice-based view is used to support the conceptual framework. The partial least square structural equation modelling technique empirically assessed the conceptual model using 164 responses from Sri Lankan apparel manufacturers through a structured survey questionnaire. Apart from examining the direct effects of GSCM practice on the triple bottom line, the study also investigated the moderating effects of firm size and duration.FindingsThe results show that GSCM practices positively affect the organisation’s triple bottom line while business size and duration moderate the said relationship.Research limitations/implicationsThe fact that this study is based on Sri Lankan apparel producers may impact the generalizability of the findings across different industries and countries. Furthermore, the survey only looked at export manufacturers. This raises questions about the results’ relevance to other non-export groups of the current population with distinct characteristics.Practical implicationsThe paper provides insights for both academia and practitioners on the importance of adopting GSCM practices for the business performance of apparel manufacturers in Sri Lanka. The paper includes implications for devising strategic solutions for organisational performance and sustainability by using GSCM practices in apparel manufacturers in Sri Lanka.Originality/valueThe research contributes to the body of knowledge in the GSCM field in general. This research also contributes to the limited literature on GSCM practices in Sri Lanka. To the best of the authors’ knowledge, this is the first attempt to explain how apparel manufacturers in Sri Lanka are organised.

The Role of Audit Quality as a Moderating Variable in Relationship Between Quality of Audit Committee, Company Size and Financial Report Integrity of Manufacturing Companies Listed in IDX

With audit quality serving as a moderating variable, the goal of this study is to examine and collect empirical data on the impact of audit committee quality and business size on the caliber of financial reports. Accounting knowledge, committee size, and meeting frequency all indicate the quality of an audit committee. Manufacturing businesses that were listed on the Indonesia Stock Exchange between 2013 and 2016 were used as a sample in this study. 33 manufacturing enterprises with a 4 year observation period were included in this study. Purposive sampling was used to collect the data. The multiple regression model and moderated regression analysis were used in this study to examine the hypotheses. The findings of this study revealed that the caliber of financial reports was unaffected by the audit committee's experience, the frequency of its meetings, or the size of the accounting and financial firms. Regarding the moderating influence of audit quality, the findings indicated that it was unable to moderate the relationship between the business size and the integrity of financial reports and all audit committee quality proxies.

The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.

Analysis of the Latest Changes and Development Trends in the International Rental Market

Due to the impact of the global COVID-19 pandemic, the international rental market has been affected by various degrees of economic and environmental impacts, resulting in large volatility since 2020. Among the several countries and regions, including North America, Asia, and Europe, their developed rental market business sizes all show different downward trends. However, the rental business in China has been on the rise, because the country's epidemic prevention and control efforts have been successful. From 2020 to 2022, the proportion of China's rental business in the world has steadily increased, and China has gradually become an emerging force in the international rental market. However, the landscape of the world's rental industry has not changed and the overall structure and nature of the world's rental market has not fundamentally changed. This paper analyzes the latest changes in the international rental market and puts forward corresponding suggestions based on the data of penetration rate and market share of important countries in the international market in the past three years.

Formal or Informal Marketing Planning? A Small Insight from Maltese SMEs Managers

A subject that concerns different scholars and practitioners is what approach to marketing planning is best for Small and Medium Sized Enterprises (SMEs)? Depending on the manager’s style/ability and business domain, there are examples in which marketing plans are neither explicitly stated, nor written, while others are noted down, have clear objectives, specific actions and perceivable budgets. Either way, each approach (formal or informal) shows a profitable enterprise. Our research objective is to shed some light upon Maltese SMEs manager’s approach to marketing planning, by investigating the relationship between marketing activities, firm size and field of business.

Efficiency of Islamic Banks in Indonesia: Service Coverage, Business Size, Financing and Profitability During a Pandemic

Efficiency of Islamic Banks in Indonesia: Service Coverage, Business Size, Financing and Profitability During a Pandemic

Effect of Leverage, Firm Size, Institutional Ownership, and Profitability on CSR Disclosure in Consumer Goods Companies in Indonesia

When investing in a company, investors frequently consider a number of criteria, such as financial success, brand or reputation, track record, and social effect through corporate social responsibility (CSR). This study seeks to quantify the impact of profitability, leverage, business size, and institutional ownership on the disclosure of corporate social responsibility. This study's sample is comprised of consumer products firms listed on the Indonesia Stock Exchange for the period of 2018–2020. The error correction model is the methodology utilized in this investigation. The long-term effects of leverage and business size on CSR disclosure were unfavorable and significant, according to the findings. The institutional ownership variable has a positive but not statistically significant effect, but the profitability variable has a statistically significant positive effect. On the other hand, the leverage variable has a substantial negative effect on CSR disclosure in the short term. While the scale of the organization has no negative influence of any significance, The influence of the institutional ownership variable is positive but insignificant. The profitability variable has a substantial beneficial impact.

Intensity of the creative economy agency and partnership in empowering micro and small enterprises

Purpose ─ This paper analyzes the determinants of micro and small enterprise company performance and its employees in Indonesia using a data set covering 2010 – 2019. Method ─ This study uses the robust estimation of the panel data regression method to estimate an alternative least squares regression that does not require strict assumptions and is not sensitive to outliers. Findings ─ The study's findings are as follows: 1) Improving resources, markets, entrepreneurs, and institutions has different impacts on business performance and workers' compensation due to the complexity and size of businesses, 2) The formal education of micro and small business entrepreneurship and institutionalization of partnerships have improved workers' compensation but not business performance, 3) Improving resource access, market orientation, and policies indirectly implemented by the Creative Economy Agency have improved business performance but not workers' compensation. Therefore, programs aimed at enhancing productivity of entrepreneurs and workers through partnerships are a key factor in improving the competitiveness of micro and small enterprises. Originality ─ Four determinants of the business environment of micro and small enterprises were analyzed to determine their impact on entrepreneur and worker performance, in order to identify the key factors contributing to the successful empowerment of these businesses.

INVESTIGATING THE E-SERVICE ADOPTION OF SMEs IN OMAN USING THE TECHNOLOGY READINESS MODEL 2.0 WITH A FOCUS ON BUSINESS SIZE

The study examines the technology readiness of SMEs for the adoption of e-services based on company size. This reveals opportunities to better exploit the potential of e-services adoption for SMEs in Oman. The problem this study focused is that despite the increasing availability and benefits of e-services, many small and medium enterprises (SMEs) in Oman have been slow to adopt them. This lack of adoption can limit their ability to compete and grow in an increasingly digital market. Studies show that business size plays an important role in the adoption of e-services, and this is one of the main reasons for conducting this study. A quantitative survey method was used to select the sample among SMEs in Oman. SmartPLS 4.0 was used to conduct a multigroup analysis (MGA) to determine the moderating effect of firm size of SMEs in Oman.The main findings show that motivators (optimism and innovativeness) are important predictors of SMEs' willingness to adopt e-services. The study also found that among demographic factors, firm size significantly explains differences between SMEs' readiness to adopt e-services, while it is predicted by motivators and inhibitors.This study has added to the literature by investigating the moderating effect of firm size on SMEs' readiness to adopt e-services in Oman. It could also provide additional benefits to many SMEs that could lead to the adoption of e-services.
 Keywords: Technology Readiness, Technology Adoption, E-services, SME, Business Size.

Analysis Of Dynamic Capability Of Managers During The Covid-19 Pandemic Cooperative Village Units In The Mataraman Region, East Java


 
 
 
 Research aim : to find out and identify dynamic capabilities by KUD managers during a pandemic and the results in the form of index values are used to determine the impact on KUD in Kediri and Madiun Residents and provide information in the form of strategies that must be carried out by KUD.
 Design/Methode/Approach : The variables in this study are latent or unobserved variables, namely variables that cannot be measured directly, but are formed through indicators observed through a questionnaire. The type of data used in this research consists of primary data and secondary data. the linkert scale developed in this study consists of 7. The data analysis technique used is descriptive statistical analysis using index numbers.
 Research Finding : dynamic capability, ability to acquire knowledge, ability to create knowledge, ability to combine knowledge, interpretation at 26.43 to 79.29 is in the low index category.
 Theoretical contribution/Originality : dynamic capabilities KUD in Indonesia.
 Practitionel/Policy implication : Dynamic capability has managerial implications that must be created, namely: first, KUD has very good business and non-business knowledge. Second, KUD has the ability to develop business, non-business and technology knowledge. And third, KUD has the ability to combine and or create business, non-business and technology knowledge.
 Research limitation : The research object has not been classified from the level of business size, type of business, and others so that it becomes a comparable comparison. Where research can be categorized into 3 strata, namely: large-scale KUD, medium-scale KUD and small-scale KUD. And each stratum is the focus of research because large, medium or small capabilities have different characteristics.