Vol 8 Issue 2 October 2020-March 2021

Abstract: This study aims to determine the effect of positive mood and auditor work experience on auditors' ethical decisions. In carrying out their duties, auditors must not only be able to evaluate the financial statements of their clients, but also must be able to provide judgments and decisions quickly and accurately without harming any party while maintaining their standards of ethical behavior as auditors. The research is located at the Public Accounting Firm in Bali, the sampling technique used is nonprobability sampling, namely purposive sampling. The number of samples was 45 respondents. Collecting data by distributing questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the variable test, it shows that positive mood and auditor experience have a positive effect on auditors' ethical decisions. This shows that the better the mood and the longer the experience an auditor has, the better the decisions will be made.

Keywords: positive mood, experience of auditors, ethical decisions, auditors.

Title: The Effect of Positive Mood and Auditor’s Experience on Auditor's Ethical Decisions

Author: Ni Luh Putu Ayu Indri Istadewati, A. A. G. P. Widanaputra, I Dewa Nyoman Badera, Ni Luh Sari Widhiyani

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This research aims to elucidate the influences of each eWOM, brand image, on perceived value and its impact on repurchase intention of consumers at Nike Factory Store Denpasar. This research was conducted at the Nike Factory Store Denpasar. The sample size was taken as many as 30 samples with a questionnaire tool using google form. The analysis technique used is partial least square-based structural equation model. The results showed that 1) eWOM has no effect on repurchase intention, 2) Brand image has a positive and significant effect on repurchase intention, 3) eWOM has a positive and significant effect on perceived value, 4) Brand image has a positive and significant effect on perceived value, 5) Perceived value has a positive and significant effect on repurchase intention, 6) perceived value is significantly able to mediate the effect of eWOM on repurchase intention, and 7) Perceived value can significantly mediate the effect of brand image on repurchase intention. Based on the research results, it is hoped that the management of the Nike Factory Store Denpasar can maintain a good product quality and reputation, always carry out a good quality control, so that the cunsomer can experience the same satisfaction as their previous purchase.

Keywords: electronic word of mouth, brand image, perceived value, and repurchase intention.

Title: The Effect of EWOM and Brand Image on Perceived Value, and Its Impact on Repurchase Intention

Author: Komang Karisma Devantha, Ni Wayan Ekawati

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Sugar manufacturing firms in Kenya are facing myriad of challenges and bottlenects, for instance Mumias Sugar Company once a flag bearer in East and Central Africa is on its deathbed. Others like Chemelil Sugar and Muhoroni sugar are highly insolvent and under receivership. Despite the fact that most these sugar manufacturing firms have diversified their operations, the performance is dismal. The central theme of this study was to establish the effect of marketing diversification strategy, on supply chain performance of sugar manufacturing firms in Kenya. The study is guided by the theory of competitive advantage. Research design used was descriptive survey. Stratified proportionate sampling was used to select 396 respondents from a total of 1518 top-level managers, section heads and supervisors of sugar manufacturing firms in Kenya. Close-ended questionnaires were used as data collection instruments. The study reveal that Marketing Diversification had a moderate significant predictive effect on supply chain performance (r=0.519). Recommendation, market diversification is a source of competitive advantage. Expanding markets and niche reduces risk associated with fluctuating demand and changing customer taste and preferences.

Keywords: Marketing diversification, Supply Chain performance.

Title: A SUPPLY CHAIN PERFORMANCE FRAMEWORK FOR SUGAR MANUFACTURING FIRMS IN KENYA: A FOCUS ON MARKETING DIVERSIFICATION STRATEGY

Author: Kiongera,F.N., Ngacho,C., Otuya, W.

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study tries to find out how International Taxation Law Adapt to New Business Reality, especially facing the new normal in the post-Covid 19 pandemic phase related to Permanent Establishments, and the Digital Economy and transfer pricing

The discussion will be more emphasized on The Digital Permanent Establishment in Practice especially facing the new normal on phase after the Covid 19 pandemic

This study will put more emphasis on literature study approach and provide feedback to stakeholders

Keywords: Permanent Establishment, Digital Economy,  International Tax Law, Transfer Pricing, New Normal, and Covid 19 pandemic.

Title: “Permanent Establishment, The Digital Economy, and Transfer Pricing: How International Tax Law Adapting to New Business Reality, especially facing the new normal on phase after the Covid 19 pandemic”

Author: Mochamad Ferdiansa, Cosmas Budiyantoro

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to determine the effect of profitability and free cash flow on dividend policy with asset growth as moderating variable. The population in this research focused on manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period 2015 – 2019.  Based on purposive sampling method and outlier data expenditure, this research obtained 26 companies as the sample with total 130 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results show that asset growth does not moderate the effect of profitability on dividend policy, while asset growth weakens the effect of free cash flow on dividend policy in manufacturing companies listed in IDX.

Keywords: Profitability, Free cash flow, Asset growth, Dividend policy.

Title: The Influence of Profitability and Free Cash Flow on Dividend Policy with Asset Growth as Moderating Variable

Author: Ni Putu Santhi Sugiyanthi, A. A. G. P. Widanaputra, Ni Gusti Putu Wirawati, Ni Ketut Rasmini

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Abstract: This study aims to determine the effect of emotional intelligence, professional ethics, and professionalism on auditor performance in public accounting firms or KAP. This research was carried out at KAP in Bali Province which is listed in the IAPI 2018 directory. This research was conducted at KAP in Bali Province, amounting to 9 offices with a total number of auditors as a population of 77 people. This research uses nonprobability sampling method with saturated sample technique. The data were collected by using a questionnaire method. The number of questionnaires returned was 64 questionnaires. Data were analyzed using multiple linear regression analysis. The results showed that emotional intelligence, professional ethics and professionalism had a positive effect on the performance of auditors at KAP in Bali Province.

Keywords: Emotional Intelligence, Professional Ethics, Professionalism, Auditor Performance.

Title: The Influence of Emotional Intelligence, Professional Ethics, and Professionalism on Auditor Performance at the Public Accounting Firm in Bali Province

Author: I Gagus Irsan Putra Satria, I Dewa Gede Dharma S, Dodik Ariyanto, Made Gede Wirakusuma

International Journal of Management and Commerce Innovations 

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Abstract: The underpricing phenomenon is a phenomenon of initial public offering with a cheaper share price in the primary market compared to the secondary market. Investors expect underpricing to get an initial return. Meanwhile, the company will not get the maximum amount of funds. The purpose of this study was to determine the quality of the underwriter as a moderating effect on the basic earning power, debt to equity ratio, and proceeds on the level of underpricing stocks. This research was conducted on non-financial companies that made initial public offerings in 2016-2019. The sample was selected by a purposive sampling method to get as many as 141 companies. The data analysis technique used is moderate regression analysis. This study proves that only the proceeds have a negative effect on the level of underpricing stocks. Underwriter quality is only able to moderate the negative effect of basic earning power and proceeds at the level of underpricing stocks.

Keywords: Underpricing, Basic Earning Power, Debt to Equity Ratio, Proceeds, Underwriter Quality.

Title: The Underwriter Quality Moderates the Effect of Financial Information on the Level of Underpricing of Shares during the Initial Public Offering

Author: Amrullah Hanif Azam, I Gusti Ayu Eka Damayanthi, I Ketut Yadnyana, I Wayan Ramantha

International Journal of Management and Commerce Innovations 

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Abstract: Credit management is a key issue in any organization since most business undertakings are based on timely payment agreed by both parties. This is because without thorough planning of firm’s credit components, it is hard for the firm to run its functions smoothly. A wide range of challenges affects SACCOs because most of their clients earn a modest income, resulting to members failing to pay the loans disbursed to them. The study aimed to find out the effect of credit appraisal on financial performance of SACCOs in Kakamega County. The study used descriptive research design. The target population was 556 staff in SACCOs in Kakamega County. Using a simple random sampling, a sample of 227 respondents was selected. Questionnaires were used to collect data. Questionnaires were used to collect data. Empirical data was analysed using simple regression and multiple regressions. The study found out that Credit Appraisal had significant positive effect on financial Performance. SACCO management should automate screening process and credit Appraisal processes to reduce chances of prospective borrowers supplying false information.

Keywords: Credit Appraisal, Credit Documentation, Credit Reporting.

Title: INFLUENCE OF CREDIT MANAGEMENT PRACTICES ON FINANCIAL PERFORMANCE OF SAVINGS AND CREDIT CO-OPERATIVE SOCIETIES IN KAKAMEGA COUNTY, KENYA

Author: Mukachelelwa Khaoya Mercy, Dr. Muli Maingi, Mr. Dennis Bulla

International Journal of Management and Commerce Innovations 

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Abstract: Investors today are more cautious when making decisions on matters investment. They request to be equipped with information for them to be able to make informed decisions on where to put their money. This trait has been attributed to a decline in financial performance and the rising trend of corporate failures both locally and globally. The main objective of the study was to determine the effect of corporate disclosure on financial performance of companies listed on Nairobi Securities Exchange, Kenya. The specific objective that guided the study was to determine the effect of financial disclosure on financial performance of firms listed on Nairobi Securities Exchange. The research adopted a longitudinal research design. The population of the study comprised of all firms listed on the Nairobi Securities exchange. Purposive sampling was used in the research to select the 42 listed companies that had a complete set of data over a six year period (2013-2018).Secondary data was collected using a disclosure check index retrieved from annual financial statements of the listed firms. Data was analysed using descriptive and inferential statistics with the aid of STATA software. Results of the study revealed that financial disclosure had a positive significant effect on financial performance at 5% significance level hence the study recommends that companies should adhere to provisions stipulated by International financial reporting standards in ensuring full disclosure of financial information.

Keywords: Corporate disclosure, financial disclosure, listed firms, financial performance.

Title: EFFECT OF CORPORATE DISCLOSURE ON FINANCIAL PERFORMANCE OF FIRMS LISTED ON NAIROBI SECURITIES EXCHANGE, KENYA

Author: Gidali Frankline, Dr.Alala Ondiek, Dr.Maniagi Musiega

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The Poblacion, Makati City is a well-known food and entertainment spot in Makati in which Latin themed restaurants are famous because of the unique foods they serve. The study assesses the customer satisfaction of the respondents which are the guest on the selected Latin Themed restaurant in Makati City. The study is quantitative in nature and the selected restaurant that is subjected to customer satisfaction are the El Chupacabra Restaurant, Pura Vida and Senor Pollo, there are 300 respondents for the study 100 each for the restaurant and uses survey questionnaire as the instrument of the study. The study uses the concept of customer satisfaction based on the 5 aspects such as reliability, assurance, tangible, empathy and responsiveness. The result shows that most of the guest of the Latin themed restaurant age 18 to 29, male with an educational attainment of college graduate and has a monthly income range of 20,000 to 29,999 pesos per month. Most of the respondents agreed on the statements when it comes to customer satisfaction in all off the aspects such as reliability, assurance, tangible, empathy and responsiveness. There is significant difference with the profile of the respondents such as age on both the tangible and empathy aspect and the educational attainment and monthly income with the tangible aspect.

Keywords: Customer Satisfaction, Latin Themed Restaurants, Reliability and Tangible.

Title: CUSTOMER SATISFACTION OF SELECTED LATIN AMERICAN THEMED RESTAURANTS IN MAKATI, CITY

Author: Belo, Ma Guillin Rose, Perez, Pamela, Mr. Ernesto C. Mandigma Jr.

International Journal of Management and Commerce Innovations 

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Abstract: A company's financial statements reflect management's performance in managing company resources entrusted to it. Financial reports must be reported in accordance with the actual conditions of the company. Financial Accounting Standards provide the freedom to choose the accounting method that will be used in preparing financial statements. The flexibility given to management in choosing the accounting method to be used is one of which is applying the principle of accounting conservatism. This study aims to determine the effect of financial distress, growth opportunities, and leverage on accounting conservatism. The population in this study are state-owned companies listed on the Indonesia Stock Exchange for the 2016-2019 study period. The number of samples analyzed are 96 observational samples for 24 companies. The samples are selected using a non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results of this study indicate that financial distress has no effect on accounting conservatism, growth opportunities have no effect on accounting conservatism, and leverage has a positive effect on accounting conservatism.

Keywords: Financial distress, Growth Opportunities, Leverage, Accounting Conservatism.

Title: The Effect of Financial Distress, Growth Opportunities, and Leverage on Accounting Conservatism

Author: I Nyoman Abie Kumala Surya, Henny Triyana Hasibuan

International Journal of Management and Commerce Innovations 

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Abstract: Innovation is a concept that has evolved over the past five decades and from the previous literature review it is confirmed to affect performance positively. Studies done in Pakistan and other countries have confirmed the positive relationship between innovation and performance in Non Profit Organizations. However, limited studies have been done in Non Profit Organizations here in Kenya. The study therefore attempts to fill that gap by addressing the following research objective; to determine the effect of organizational innovation on Organization Performance of Non Profit Organizations in Kenya. The study was anchored on three theories; Porters Generic Strategies; Diffusion Theory of Innovation and Schumpeter Theory of Innovation. The study adopted a descriptive cross sectional research design. The target population was the top and middle managers of Non Profit Organizations in Kenya which were selected through random sampling. Data was collected through questionnaire and analyzed through SPSS analysis software. The result of the effect of organizational innovation on organizational performance indicated a strong positive correlation between the variables with a coefficient of correlations (r) of 0.722. The coefficient of determination (R2) was 0.522 which indicated that 52.2% of change in organization performance in the Kenyan NPOs could be attributed to innovation (P<0.05). The study concluded that organization innovation is a good predictor of organization performance and hence recommended that; For the NPOs in Kenya to achieve enhanced organizational performance, they should come up with organization innovation practices within the organization which should be encouraged and embraced by all so as to achieve increased organizational performance.

Keywords: Organization performance, Organizational performance.

Title: Organizational Innovation and Performance of Nonprofit Organizations in Kenya

Author: Ahawo Roy Odhiambo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Product innovation has progressed over the past several decades and from the previous studies it is confirmed to affect performance positively. This study attempts to fill that gap on innovation in humanitarian organizations by addressing the following research objective; to determine the effect of product innovation on Organization Performance of humanitarian organizations in Kenya. The study was anchored on three theories; Porters Generic Strategies; Diffusion Theory of Innovation and Schumpeter Theory of Innovation. The study adopted a descriptive cross sectional research design. The target population was the top and middle managers of humanitarian organizations in Kenya which were selected through random sampling. Data was collected through questionnaire and analyzed through SPSS software. The result of the effect of product innovation on organizational performance indicated a strong positive correlation between the variables with a coefficient of correlations (r) of 0.523. The coefficient of determination (R2) was 0.273 which indicated that 27.3% of change in organization performance in the humanitarian organization in Kenyan could be attributed to innovation (P<0.05). The study concluded that product innovation is a good predictor of organization performance and hence recommended that; for the humanitarianorganizations in Kenya to achieve enhanced organizational performance, they should come up with product based innovation within the organization which should be encouraged and embraced by all so as to achieve increased organizational performance.

Keywords: Product Innovation, Performance, Nonprofit organization.

Title: Product Innovation and Performance of Nonprofit Organizations in Kenya

Author: Ahawo Roy Odhiambo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The trend in the last five years in the Sugar companies in Western Kenya is worrying with some sugar companies being put under receivership and others are non-operational.  Studies on how community corporate social responsibility contributes to organizational performance revealed both positive and negative results. Previous studies have not conclusively addressed community corporate social responsibility and organizational performance. The study therefore analyzed the effect of community focused corporate social responsibility practices on organizational performance of selected sugar companies in Western Kenya. The study was anchored on stakeholder theory. The study employed a mixed research design. The study was conducted in Nzoia, South Nyanza, Busia, Kabras and Butali sugar companies in Western Kenya. Researcher used Yamane formula to calculate the sample size. The target population was 1200 and sampled 300 respondents. The study employed purposive and stratified random sampling. The study utilized primary data which was collected using self-administered structured questionnaire and interview guides. Reliability was tested using pilot study which was done using 30 respondents and the results yielded Cronbach Alpha coefficient of 0.8. Validity was established using university expert analysis and content validity index. The data was analyzed using both descriptive and inferential statistics. The correlation results indicated that community focused corporate social responsibility practices had significant effect on organizational performance (r=0.744, p=0.000). The study concluded that community focused corporate social practices affected performance of selected sugar companies in Western Kenya. The study recommends that sugar companies in Kenya be actively engaged in community focused CSR practices in order to promote good relations with the local communities. Organizations participation in social responsibility can be in areas of environmental conservation, stakeholders’ participation and sports. This will help the organization improve their performance.

Keywords: Community Focused Corporate Social Responsibility Practices, Organizational Performance, Selected Sugar Companies in Western Kenya.

Title: COMMUNITY FOCUSED CORPORATE SOCIAL RESPONSIBILITY PRACTICES AND ORGANIZATIONAL PERFORMANCE OF SELECTED SUGAR COMPANIES IN WESTERN KENYA

Author: Elizabeth Anindo Mwanza, Dr. Patrick. B. Ojera, Dr. Ayub Shitseswa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Banks can be said to be like the heart of a country, especially for developing countries. One of the bank activities is channeling funds in the form of credit. An increase in the amount of credit will also be followed by the possibility of credit uncollectibility and entanglement in non-performing loans. To measure a bank's ability to overcome credit default by debtors, the Non-Performing Loan (NPL) ratio can be used. The purpose of this study is to obtain empirical evidence of the effect of credit interest rates, LDR and CAR on NPLs. This research uses signal theory. This research was conducted at banking companies listed on the Indonesia Stock Exchange (IDX) using the non-participant observation method. The population of this research is 45 banks. The sample selection method used nonprobability sampling method with purposive sampling technique, the sample was obtained as many as 34 banks in 4 years of observation. The data analysis technique used is multiple linear regression analysis techniques. The results show that credit interest rates have no effect on NPL. This means that the increase or decrease in the credit interest rate charged by the bank does not affect the NPL ratio. LDR has no effect on NPL. This means that high or low total loans disbursed compared to total third party funds held by banks do not affect the NPL ratio. CAR has a negative effect on the NPL. This means that the higher the CAR ratio of the bank, the lower the NPL ratio.

Keyword: Credit interest rates, LDR, CAR and NPL.

Title: The Effect of Credit Interest Rates, Loan to Deposit Ratio and Capital Adequacy Ratio on Non-Performing Loan in Commercial Banks Registered on IDX 2016-2019 Period

Author: Ida Ayu Made Sinta Widiari, I Dewa Gede Dharma Suputra

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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