Information Management and Business Review https://ojs.amhinternational.com/index.php/imbr <p><strong>Information Management and Business Review (IMBR)</strong> is an open access peer reviewed journal with ISSN 2220-3796. It publishes original unpublished research work related to contemporary business, information management and other relevant areas. IMBR publishes research work of considerable interest that contributes to theoretical bases of contemporary business and world economy. IMBR publishes 4 issues per year</p> <p><img src="/public/site/images/admin/cc_by3.png"></p> <p>This work is licensed under a&nbsp;<a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International License</a></p> AMH International en-US Information Management and Business Review 2220-3796 <p>Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team&nbsp; edits and formats manuscripts to bring uniformity and standardization in published material.</p> <p>This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work.&nbsp;Moreover, as per journal policy&nbsp;author (s) hold and retain copyrights without any restrictions.</p> STUDENTS ENTREPRENEURSHIP INTENTION IN METROPOLITAN AND INDONESIA FREE TRADE ZONE: IS IT DIFFERENT? https://ojs.amhinternational.com/index.php/imbr/article/view/2954 <p>This study aims to determine the Entrepreneurship Intention of students in Universitas Negeri Surabaya (Unesa) which is a metropolitan area and Riau Islands University (Unrika) in Indonesia Free Trade Zone. To distinguish Entrepreneurship Intention from students in this study using Theory of Planned Behavior (TPB). This type of research is quantitative exploratory research. Data analysis using Structural Equation Modeling (SEM) with the WarpPLS approach. Respondents in this study are Unesa and Unrika students, 6th-semester Economics or had taken entrepreneurship courses with a total of 142 students. There are similar intentions of Unrika entrepreneurship with Unesa. In Unrika, they were in the free trade zone area so they were more consumptive towards electronics because of their low price and reluctant to be entrepreneurs. In the free trade zone, if we want to sell an item outside the island, it will be charged by the gonverment, and the price will be same like the price from the outside of free trade zone. Moreover, most of their parents are workers or civil servants and not entrepreneurs. The cause of Unesa students is reluctant to become entrepreneurs because most of them want to become civil servants based on the influence of the family environment which on average comes from the village and works as a civil servant. For Unrika, most of them are college workers, so their mindset before and when they are studying is as workers.</p> Albrian Fiky Prakoso Yoyok Soesatyo Riza Yonisa Kurniawan Copyright (c) 2020 Albrian Fiky Prakoso, Yoyok Soesatyo, Riza Yonisa Kurniawan http://creativecommons.org/licenses/by/4.0 2020-03-06 2020-03-06 11 4(I) 1 12 10.22610/imbr.v11i4(I).2954 Determinants of Profitability: A Comparative Study of Textile and Cement Sector of Pakistan https://ojs.amhinternational.com/index.php/imbr/article/view/2935 <p>The purpose of this study is to find the internal and external determinants of profitability of textile and cement sector of Pakistan. Secondary data is collected from “Financial Statement Analysis of companies (non-financial) listed at Karachi Stock Exchange” for the period of 2005-2010 by using the random and convenient sampling technique. Dependent variables consist of ROA and ROE and independent variables are liquidity, leverage, growth, capital intensity, size and market share. Out of the six variables, first four represents the internal factors and remaining two are external factors. Panel data analysis is applied to find the relationship among dependent and independent variables. The results of this study indicate that the liquidity and leverage impact significantly in the textile sector but growth, capital intensity, size and market share have no relevance with the profitability of this sector. In case of cement sector, liquidity, leverage and growth shows considerable effect while other factors are insignificant. This study is useful for the management of these sectors while carrying out any decision regarding internal and external variables.</p> Hadia Mansoor Copyright (c) 2020 Hadia Mansoor http://creativecommons.org/licenses/by/4.0 2020-03-06 2020-03-06 11 4(I) 13 26 10.22610/imbr.v11i4(I).2935 The Influencing Factors on Taxpayer Compliance: A Conceptual Approach https://ojs.amhinternational.com/index.php/imbr/article/view/2987 <p><em><span lang="EN-US">Starting from the assumption that the problem of taxpayer compliance is important issues</span></em><em><span lang="EN-US"> throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do so acts of avoidance, evasion and tax neglect.&nbsp;this research seeks to find out to what extent taxpayers registered with SAMSAT Bekasi City fulfill Motorized vehicle tax liability.&nbsp;Drawing from institutional theory, this study has six objectives: (i) to find out the application of understanding of regulations taxation of taxpayer compliance, (ii) to determine the application of sanctions tax on taxpayer compliance, (iii) to determine the application of the tax rate to taxpayer compliance, (iv) to determine the effect of the application of preferences risks to taxpayer compliance.&nbsp;Therefore, this research contributes to the development of science knowledge and is expected to apply the theory that has been obtained specifically regarding the influence of understanding of tax regulations, tax sanctions and the tax rate for taxpayer compliance, which is moderated by risk preferences.</span></em></p> khoirul aswar Ermawati Tresia Risda Saragih Copyright (c) 2020 khoirul aswar http://creativecommons.org/licenses/by/4.0 2020-03-06 2020-03-06 11 4(I) 27 32 10.22610/imbr.v11i4(I).2987 Modeling Cross Category Purchase Decision Making with Consumers’ Mental Budgeting Control Habit https://ojs.amhinternational.com/index.php/imbr/article/view/2997 <p>Cross-category decision making is an ongoing research in decision science. Cross-category modeling is a powerful tool for big data and business analytics. Cross-category decision making involves evaluating multiple categories for complementary/substitutional utilities. This paper examines consumers’ mental budgeting control habit for its impact on cross purchase decisions. This factor has not been examined in existing cross modeling literature. This paper fits a base cross category model and a budgeting control habit cross model using a consumer grocery shopping dataset. The results show that by incorporating this variable in the cross model, model fit score and prediction accuracy are significantly improved. The budgeting control habit factor has significant moderating effects on price effects and cross price effects. In addition to providing the modeling technique, this paper also finds that consumers classify basket items into root and add-on categories. The common sense that price drop boosts sales is only true for the root category items. Price drop of add-on items may trigger consumers reconfiguring their basket items but not necessarily increase sales of the add-on items themselves.</p> Zhiguo Yang Copyright (c) 2020 Zhiguo Yang http://creativecommons.org/licenses/by/4.0 2020-03-06 2020-03-06 11 4(I) 33 42 10.22610/imbr.v11i4(I).2997 Affecting Factors on Accountability of Village Fund Allocation Management in Bogor District https://ojs.amhinternational.com/index.php/imbr/article/view/2996 <p>This research aimed to find out factors which affected accountability of village fund allocation management in Bogor district. Population in this research was village heads and village secretaries in Bogor district. The hypotheses were tested using data surveys from 77 respondents. The analysis technique used multiple linear regression. The findings from this research indicated that the competence of village officials affected the accountability of village fund management. Whereas, society participation and supervisors had no effect on accountability in the management of village fund allocations. This research contributed to the use of village fund allocations in the Indonesian village government. The further research should the interview method to dig deeper into the management of village funds. In addition, further research is expected to expand research to not be only focused on villages in Bogor District.</p> fajar rahmatulloh Khoirul Aswar Ermawati Copyright (c) 2020 fajar rahmatulloh http://creativecommons.org/licenses/by/4.0 2020-03-06 2020-03-06 11 4(I) 43 49 10.22610/imbr.v11i4(I).2996 Cash Settled Commodity Option Contracts as an Alternative to Minimum Support Price: A Mechanism to Alleviate Farmer Distress https://ojs.amhinternational.com/index.php/imbr/article/view/3010 <p>Cash settled commodity options is a possible alternative to create a mechanism so that minimum support prices work in reality and do not remain a paper exercise. This paper argues that the government should create a commodity options market for all minimum support price (MSP) commodities. Further option contracts should be cash settled. The government should participate by selling put options at or above the minimum support price, so that farmers can exercise the option if they find that market prices are below the minimum support price.</p> Sree Rama Murthy Y Copyright (c) 2020 Sree Rama Murthy Y http://creativecommons.org/licenses/by/4.0 2020-03-07 2020-03-07 11 4(I) 50 53 10.22610/imbr.v11i4(I).3010