IJCF, Cilt 9, Sayı 1, Makale Koleksiyonu
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Öğe The probiotic market in Turkey(Istanbul Commerce University, 2023) Bozkurt, Arzan Dilek; Tümbek Tekeoğlu, Aşkım NurdanMany of today's health-focused initiatives are centred around the gut microbiome. A healthy gut microbiome has been proven to aid in the healthy functioning of the digestive system, strengthen the immune system, and maintain overall body health. Therefore, the development and use of microbiotic products are increasing rapidly, and Turkey has become an important market in this area. In order to define the dynamics of this market, determine its growth potential, and make predictions about the future of the sector, an in-depth case study was conducted based on an interview with industry cognoscenti Haydar Yılmaz. During the interview, topics such as the history and current state of the industry, growth potential, market trends, consumer behaviour, regulations, and competition were discussed. In addition, detailed information was gathered on the product ranges, production processes, and R&D activities of companies operating in the sector. This information provided an important resource for understanding the industry's current state and identifying future growth opportunities. In the study, the data obtained were analyzed using the narrative analysis method. As the importance of healthy ageing and gut health continues to grow, microbiome and probiotic products are expected to be used more in marketing strategies. The microbiota strategy can help companies prepare for the effects of the microbiome in both the short and long term.Öğe The relationship between organizational identification and job satisfaction in retail industry(Istanbul Commerce University, 2023) Pehlivanoğlu, M. Çağrı; Civelek, Mustafa Emre; Eymür, EmreThe purpose of this study is to examine the relationship between organizational identification and job satisfaction among retail industry employees. Quantitative data was gathered using questionnaires. To ensure the scales' validity, principal component analysis was used. Cronbach alpha values were calculated to assess reliability. Simple regression was used to test the theoretical model hypothesis. The analyses were carried out using the statistical software SPSS. As the result of the analyses performed, the main hypothesis was supported. It has been empirically proven that Organizational Identification has positive effect on Job Satisfaction. Although these two constructs are subjects that have been researched for years, this research adds to the literature by investigating how the job satisfaction of employees working at a particular sector, the national retail industry, is affected within the framework of organizational identification. As a result, the study's findings indicated that further research should be done to improve organizational identification among employees in the retail industry to boost job satisfaction and decrease the risk of leaving.Öğe Determinants of corporate social responsibility spending: a study of public sector organizations in Tanzania(Istanbul Commerce University, 2023) Mwandu, Rosemary Peter; Kihanga, Ernest Pascal; Komba, Gabriel VitusCorporate social responsibility (CSR) has today become an important phenomenon and most organizations spends substantial amount of funds on CSR activities. However, empirical evidence on what determine the amount spent on CSR activities by public water sector organizations in Tanzania is lacking. Thus, the current study focus on determining factors that influences CSR spending by public water supply and sanitation authorities in Tanzania. Quantitative data were collected from 2015 to 2019, and a Fixed Effect estimation technique with instrument variable was employed in the analysis. The study revealed that; the approved CSR budget size, revenue collection efficiency, financial leverage, and organization size significantly influence CSR spending. The study contributes to the existing CSR literature in the public sector, and provides inputs on policies formulation that aims to enhance CSR investment public sector organizations.Öğe Corporate governance and sustainability reporting : a literature review(Istanbul Commerce University, 2023) Aprianti, Siska; Susetyo, Didik; Meutia, Inten; Fuadah, Luk LukPurpose - These research objectives to get an overview of the corporate governance's impact on sustainability reporting through a systematic literature review. Methodology - The review method was conducted qualitatively through SLR in mapping existing research, with a sample of 62 articles published in 2012-2020. Findings - The findings provide three categories for how corporate governance affects sustainability reporting. Board characteristics consist of 5 variables (board size, board independence, board meeting, CEO duality, CSR committee), board diversity consists of 7 variables (community influential member, board age, board expertise, board incentives, board education, board nationality and gender diversity), and the audit committee characteristics consists of 4 variables (audit committee expertise, audit committee size, audit committee independence, audit committee meetings). Research limitations – Since the subject of the study is major corporations, the findings cannot be generalized, however they will be the same for other study subjects like micro, small, and medium-sized businesses. Originality - The research focuses on how corporate governance affects sustainability reporting and generates a thorough report on the predictor variables of sustainability reporting and its measurements in order to shed light on future sustainability reporting aspects.Öğe Surviving the threat of COVID-19: a review of Smes’ adaptive strategies(Istanbul Commerce University, 2023) Bayai, Innocent; Zanne, Koppeschaar; Aluko, Timothy; Chimutanda, MecuryThis study seeks to explore and assess the feasibility of SMEs’ adaptive strategies considering the limiting stimulus and peculiarity of SMEs in developing economies. Noting evidence paucity and fragmentation in relation to SMEs’ adaptive strategies during the pandemic (COVID-19), this study collates evidence related to the settings of developing economies as a way of augmenting the realities of the SME sector. The study assumes a literature review approach inclined on tracking available evidence on how SMEs maneuvered the challenges introduced by the COVID-19. The intuition presents to SMEs an opportunity to weigh the plausibility of alternative strategies to navigate the business now and for referral purposes in case of another crisis. Online trading, change in business models, remote work, reconfiguring budgets and reducing overheads, and re-negotiating debt obligations emerged as popular strategies adopted by SMEs. However, the efficacy of these strategies in developing countries remains a concern on account of inadequate stimulus packages, SMEs’ low management capacity to handle the changing business environment, operating losses, poor uptake of technology and technological literacy, the limiting costs linked to the adoption of technology amongst many. Policy imperatives designed to undo these limitations can prop the SME sector post the pandemic.Öğe Investigating the effect of energy price on food price inflation in three Asian countries(Istanbul Commerce University, 2023) David-Uyi, Ebi Omodejesu; Demir, Ahmet OğuzThe rising of energy prices resulting from the turmoil in the Middle East may be responsible for the recent food price inflation in the world, which may occur through transmission mechanism. This study investigates the effect of energy prices on food price inflation in three Asian countries, namely, China, Philippine, and Vietnam using monthly data from 2002:M01 to 2020:M12. Employing the Panel Vector Autoregressive (PVAR) model with Impulse Response Functions (IRFs), the results provided that shocks in energy prices and economic growth have a positive and significant effect on food price inflation while shocks in exchange rate and agricultural production have a negative but insignificant effect on food prices inflation. The PVAR causality results revealed that economic growth is a predictor of food price inflation, energy prices, exchange rate, and agricultural production. Also, a causality runs from economic growth and exchange rate to energy prices and again, from economic growth to exchange rate and agricultural production. This implies that a feedback effect is found between economic growth and exchange rate as well as economic growth and agricultural production. Therefore, the study recommended the need to stabilize energy prices through effect energy policies in Asian countries.Öğe The relationship between employee engagement and job satisfaction: a study on Moroccan companies(Istanbul Commerce University, 2023) Tays, Abderrahim; İyigün, ÖyküEmployee engagement is declining, and employees are becoming increasingly disengaged. Engaged employees with a full workforce can mean the difference between a company's survival and success. Employee engagement and job satisfaction are two distinct constructs that have been discovered to be related, and the concept of employee engagement extends beyond job satisfaction. Various studies claim that employee engagement predicts job satisfaction, but other studies find that job satisfaction leads to employee engagement. The aim of this paper is to investigate the relationship between employee engagement and job satisfaction. The study was conducted on 235 employees from various Moroccan companies. Primary data was collected using a questionnaire. A correlation analysis was used to determine the relation between employee engagement and job satisfaction. The results showed significant correlations between employee engagement and job satisfaction.Öğe Financial reporting for non-profit organizations: the case of Peace Corps Gambia(Istanbul Commerce University, 2023) Saidykhan, Ansumana; Şensoy, NecdetConcerns about the non-profit sector's alleged lack of accountability and transparency have led to calls for the creation of accounting standards or recommended practices. This should be a framework for covering all aspects of the NPO sector, from governance and compliance to information asymmetry and transparency, and effectiveness. The purpose of this article is to review the Financial Statements of the Peace Corps Gambia, in view of the IFR4NPO prepared by CIPFA and search for some common points.Öğe Analysis of the ideal sukuk structure from the perspective of Maqasid Sharia of wealth (Indonesia case)(Istanbul Commerce University, 2023) Melzatia, Shinta; Mahroji, Mahroji; Wahyudi, Ickhsanto; Nugroho, LuckyThe purpose of this study is to analyze the existing sukuk structure in Indonesia based on the perspective of maqasid sharia. Furthermore, the method used in this study is the quality supported by secondary data, namely financial statements and prospectuses of companies that issue sukuk. The companies sampled for this study were companies that issued sukuk, a total of 33 companies. The result of this study is that there are several outstanding sukuk, namely (i) Sukuk Ijarah I Angkasa Pura I Year 2016; (ii) Sukuk Mudharabah Lontar Papyrus Pulp & Paper Industry I Year 2018; (iii) Sukuk Ijarah I Moratelindo Phase II 2020; (iv) Sukuk Wakalah Medco Power Indonesia I Year 2018; (v) Sukuk Ijarah Berkelanjutan III Indosat Phase I Year 2019; (vi) Sukuk Mudharabah OKI Pulp & Paper Mills I Year 2021; (vii) Sukuk Ijarah Series III PLN Phase I Year 2018. This study concludes that the market, investors, Sukuk issuers, regulators, and other parties in the issuance of Sukuk, still consider that sukuk issuance is complex and not simple. In addition, community literacy over Sukuk is also still lackingÖğe Analysis of the impact of tax knowledge and penalties on the compliance level of taxpayers with religion as a moderator(Istanbul Commerce University, 2023) Harnovinsah, Harnovinsah; Kansil, Nindy Elfania; Nugroho, Lucky; Putra, Yananto MihadiThis study aims to analyze the effect of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The study population includes all individual taxpayers who do independent work and own businesses in DKI Jakarta, with 113 samples. The research method uses multiple regression analysis with primary data sources. Moreover, the research design used causal and quantitative. This research showed that the tax knowledge variable had a positive effect on tax compliance, the tax sanction variable had a positive effect on tax compliance, and Religiosity as a moderating variable proved to strengthen or weaken the influence between variables so that religiosity was a moderating variable. This research aims to provide information to the government and policymakers about taxes so that what should consider religious aspects to increase public awareness of paying taxes. The originality of this research is to include religious variables in the study of awareness of paying taxes.
