Global Academy of Business Studies

Global Academy of Business Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal that publishes high-quality, critical, and original research in the field of business and management. The journal serves as a platform for researchers, academics, and practitioners to present innovative ideas, empirical findings, and theoretical contributions that advance both the understanding and practice of business.

We welcome a broad range of manuscript types, including original research articles, review articles, case studies, book reviews, and critical discussions. The scope covers diverse areas such as strategic management, marketing, finance, entrepreneurship, human resource management, operations, and international business.

Through fostering scholarly exchange and promoting rigorous research, Global Academy of Business Studies aims to bridge the gap between theory and practice, encourage multidisciplinary approaches to business challenges, and contribute to the global discourse on sustainable and innovative business solutions.

Global Academy of Business Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal that publishes high-quality, critical, and original research in the field of business and management. The journal serves as a platform for researchers, academics, and practitioners to present innovative ideas, empirical findings, and theoretical contributions that advance both the understanding and practice of business.

We welcome a broad range of manuscript types, including original research articles, review articles, case studies, book reviews, and critical discussions. The scope covers diverse areas such as strategic management, marketing, finance, entrepreneurship, human resource management, operations, and international business.

Through fostering scholarly exchange and promoting rigorous research, Global Academy of Business Studies aims to bridge the gap between theory and practice, encourage multidisciplinary approaches to business challenges, and contribute to the global discourse on sustainable and innovative business solutions.

Published
2024-09-23

Articles

Analysis of the effect of Supplementary Food Provision (PMT) budget distribution on improving child nutrition for stunting eradication in Mimika Regency

Purpose: This study aims to analyze the effect of the distribution of the Supplementary Food Provision (PMT) budget on improving child nutrition as part of stunting alleviation efforts in Mimika Regency. The focus is on how government allocations and budget management contribute to nutritional improvements among vulnerable groups. Research methodology: The research applies an associative method to identify the relationship between budget distribution and nutritional outcomes. Data were collected through structured questionnaires and in-depth interviews with respondents directly involved in program implementation. The analysis technique used is simple linear regression to measure the effect of PMT budget allocation on child nutrition indicators. Results: Findings indicate that the distribution of the PMT budget has brought tangible benefits, particularly to children under five and pregnant women at risk of malnutrition. The regression results confirm that budget allocation has a positive and statistically significant impact on improving child nutrition for stunting alleviation in Mimika Regency. Nevertheless, the program still faces obstacles, including uneven distribution, limited monitoring, and external socioeconomic factors. Addressing these barriers is essential for achieving optimal and sustainable results. Conclusions: The distribution of the PMT budget plays a crucial role in enhancing children’s nutritional status and supporting stunting reduction strategies. Proper targeting and effective use of the budget can strengthen outcomes, though improvements in governance, monitoring, and community engagement remain necessary. Limitations: The study is limited by reliance on local government reports, a narrow geographic scope, and the exclusion of external determinants such as parenting practices, healthcare access, and socioeconomic conditions. Contribution: This study provides practical insights for policymakers to refine budget management and intervention strategies, while academically contributing to the literature on the role of public funding in combating malnutrition and stunting.

Raja Analysis of the potential and effectiveness of central market retribution revenue on the Regional Original Income (PAD) of Mimika Regency

Purpose: This study aims to evaluate the potential and effectiveness of central market retribution revenue and its contribution to the Regional Original Income (PAD) of Mimika Regency. It seeks to determine whether market retribution is managed optimally and whether it provides meaningful income to the local government. Methodology: The research adopts a quantitative approach with descriptive and case study methods. Data were collected through documentation, questionnaires, and interviews conducted between 2019 and 2023. Analytical techniques included the calculation of effectiveness ratios, contribution analysis, and retribution potential assessment using standard regional financial formulas. Data validity was ensured through triangulation methods. Results: The findings indicate that the effectiveness of central market retribution collection in Mimika was consistently high, with an average rate above 90%, thereby categorized as effective. However, the contribution to overall PAD remained low, averaging only 2.03% during 2019–2023. The study also found that retribution potential was not fully realized due to incomplete trader registration, low payment compliance, and reliance on manual collection systems, which hinder transparency and efficiency. Conclusions: The study concludes that although central market retribution in Mimika Regency is effectively collected, its contribution to PAD is still minimal. This gap is primarily attributed to administrative inefficiencies and structural challenges. To maximize retribution revenue and strengthen local fiscal capacity, the government must improve trader data management, implement stronger monitoring systems, and adopt digital retribution mechanisms. Limitations: The research is limited to Pasar Sentral Timika and relies mainly on secondary financial data, which may not fully reflect informal transactions or administrative constraints. Contribution: This study contributes to regional fiscal policy literature by demonstrating the gap between potential and realized revenue, offering policy insights for enhancing local revenue through digitization, compliance enforcement, and governance reforms.

Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency

Purpose: This study aims to (1) assess the potential revenue from billboard tax in Mimika Regency, (2) evaluate the effectiveness of billboard tax collection based on annual revenue targets, and (3) determine its effectiveness based on the actual revenue potential. Research/methodology: This research adopts a quantitative descriptive approach using secondary data from 2019 to 2024, collected from the Regional Revenue Agency (BAPENDA) of Mimika Regency. Data collection was conducted through documentation and interviews. Advertising tax potential was calculated using the formula P=R×S×D×PrP = R\times S\times D\times PrP=R×S×D×Pr, while effectiveness was analyzed using standard ratios compared to both revenue targets and estimated tax potential. Results: The billboard tax potential in Mimika Regency showed consistent growth, from IDR 3.9 billion in 2019 to IDR 6.2 billion in 2024. Tax revenue consistently exceeded annual targets, with an average effectiveness ratio of 107.71%, categorized as very effective. However, effectiveness based on potential was relatively low, averaging 60.81%, indicating a significant gap between potential and actual revenue collection. Conclusions: While the tax collection based on set targets is highly effective, the overall revenue still falls short of the actual potential, reflecting underutilized sources. This implies the need for improved tax object data collection and more optimal revenue management. Limitations: The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges. Contribution: This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.

The influence of compensation and motivation on the performance of civil servants at The Population and Civil Registry Office of Bandung District

Purpose: This study aims to examine the influence of compensation and motivation on employee performance at the Population and Civil Registration Service of Bandung Regency. Research Methodology: A quantitative approach was applied using descriptive analysis and SEM-PLS to test variable relationships. The population consisted of employees of the agency, and 60 respondents were selected using a Simple Probability sampling technique. The independent variables were compensation and motivation, and employee performance was the dependent variable. Results: The findings revealed that compensation has a positive but insignificant effect on performance, while motivation shows a significant positive effect. When combined, compensation and motivation significantly improved performance. This highlights that fair compensation and increased motivation strategies play a key role in enhancing productivity and creating a supportive work environment. Conclusions: This study concludes that motivation is a stronger driver of performance than compensation alone. However, integrating both financial and motivational strategies produces a synergistic effect that supports sustainable improvement in employee performance. Limitations: The research was limited to a small sample within one government institution and focused only on two independent variables, thus reducing generalizability and excluding other potential factors, such as leadership or organizational culture. Contribution: This study enriches the public sector HR literature by emphasizing the complementary role of compensation and motivation in shaping performance and offering practical recommendations for designing balanced human resource strategies in government institutions.

The impact of capital structure, investment growth, and liquidity on financial performance of automotive companies and its components on the Indonesia Stock Exchange (2018-2022)

Purpose: This study analyzes the influence of capital, investment, and liquidity structures on the financial performance of automotive companies and their components listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Research methodology: Multiple regression analysis was used, and data were obtained from the company's annual financial statements from 2018 to 2022. The findings of this study are expected to provide important insights for financial managers and stakeholders in managing company finances and serve as a reference for investors and creditors in evaluating the financial performance of a company. Results: The results show that capital structure has a significantly positive effect on financial performance, while investment and liquidity do not significantly affect it. Conclusion: Capital structure significantly improves the financial performance of automotive companies, whereas investment and liquidity show no significant effects. Therefore, optimizing the capital structure is crucial for strengthening financial strategies in the Indonesian automotive sector. Limitation: The study's limitation is that it focuses solely on automotive companies listed on the Indonesia Stock Exchange during the specified time frame. Contribution: The study's contribution is that it provides empirical evidence regarding the impact of capital structure, investment growth, and liquidity on financial performance in the Indonesian automotive industry, which can inform future research and practical applications in this context.