文章基本信息

标题：DEBT REFINANCING DECISION MAKING: A PHENOMENOLOGICAL STUDY IN A NOT-FOR-PROFIT ORGANIZATION
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作者：Dewi D.P.N. ; Sudana I P. ; Dwirandra A.A.N.B. 等
期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2020
卷号：104
期号：8
页码：3-14
DOI：10.18551/rjoas.2020-08.01
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：This study aims to explore the meaning of the experience of debt refinancing decision-makers in financial distress. The research is conducted using a qualitative design by employing an interpretive phenomenological approach. Data is collected by in-depth interviews with three executives involve in debt refinancing decision making. The results of the interview were analyzed using the Interpretative Phenomenological Analysis method. The results of this study indicate that positive attitudes, subjective norms, perceived behavioral control, and religiosity perceived by informants are factors that motivate informants in making debt refinancing decisions. In interpreting their experiences, informants felt positive emotions in the form of feeling happy and proud that the decision could be a solution to overcome the financial distress experienced by the foundation that they managed.