International Journal of Applied Economics, Finance and Accounting最新文献_第5页

Labour unions and corporate pension policy 工会和企业养老金政策

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-06-08 DOI: 10.33094/ijaefa.v17i1.1017

Kyongsun Heo, Jinhan Pae

引用次数: 0

Impact of service quality dimensions on customer satisfaction in priority sector lending 优先行业贷款中服务质量维度对客户满意度的影响

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-06-01 DOI: 10.33094/ijaefa.v17i1.1006

Leema Roseline Arul Doss, Gayathri Jayapal, Suganya Ganesan, J. Michael

{"title":"Impact of service quality dimensions on customer satisfaction in priority sector lending","authors":"Leema Roseline Arul Doss, Gayathri Jayapal, Suganya Ganesan, J. Michael","doi":"10.33094/ijaefa.v17i1.1006","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1006","url":null,"abstract":"Priority Sector Lending (PSL) is a financial inclusion strategy that encourages banks to support vital industries for stimulating economic expansion. This study aims to analyse how different service quality parameters affect customer satisfaction. The 339 people who used PSL for agricultural and educational loans provided responses. Path analysis using Structural Equation Modelling (SEM) was used to assess the impact of the five dimensions on customer satisfaction. The results of the path analysis revealed that only reliability, responsiveness and tangibility have significantly impacted customer satisfaction. There exists an opportunity for improvement in the extent to which bankers demonstrate assurance and empathy during the loan processing phase of the priority sector lending scheme. The study provides valuable insights for employees and customers alike, shedding light on the nature of the services rendered and received. Furthermore, the results of this research can inform policy makers in making decisions aimed at promoting the delivery of outstanding customer service.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126690296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The influence of vocational education parameters on economic growth in European Union member states 欧盟成员国职业教育参数对经济增长的影响

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-06-01 DOI: 10.33094/ijaefa.v17i1.1007

Nexhit Shala, Myrvete Badivuku-Pantina

{"title":"The influence of vocational education parameters on economic growth in European Union member states","authors":"Nexhit Shala, Myrvete Badivuku-Pantina","doi":"10.33094/ijaefa.v17i1.1007","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1007","url":null,"abstract":"This study investigates the impact of professional education on the economic growth of European countries between 2013 and 2020. Industrialized nations have made it feasible for students of various levels to acquire training in a number of professional courses that are suitable for the labor market since professional education is one of the major factors contributing to a country's economic progress. The multiple regression OLS, Fixed, Random, and Hausman test econometric models form the foundation of the research approach. The GDP is presented as the dependent variable, while other factors related to professional education serve as independent variables. The data has been arranged in panel form, previously logarithmized, and tested accordingly. The study's findings indicate that young people's participation has little impact on economic growth, whereas students enrolled in non-tertiary vocational upper secondary and post-secondary education, regardless of their educational background, gender, or field of study, have a positive effect on the economies of European Union member states. In addition to spending by educational level, program orientation, institution type, and expenditure category on vocational education, the first aspect has a beneficial influence and includes things such as upper secondary and post-secondary non-tertiary education – vocational. In conclusion, we can assert that professional education has substantial correlations with economic growth, necessitating a thorough examination of these correlations, as well as their practical application and careful observation of their impacts on economic development.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129588409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Optimizing expected policy outcomes through creative problem structuring: Police human resource development policy in the southeast Sulawesi regional police, Indonesia 通过创造性问题结构优化预期政策结果:印度尼西亚苏拉威西东南地区警察人力资源开发政策

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-31 DOI: 10.33094/ijaefa.v17i1.1003

Amirullah Amirullah, Eka Suaib, Abdul Kadir, L. Adam, Zaludin Zaludin

{"title":"Optimizing expected policy outcomes through creative problem structuring: Police human resource development policy in the southeast Sulawesi regional police, Indonesia","authors":"Amirullah Amirullah, Eka Suaib, Abdul Kadir, L. Adam, Zaludin Zaludin","doi":"10.33094/ijaefa.v17i1.1003","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1003","url":null,"abstract":"This study aims to investigate the problem structuring process using creative methods to create well-structured problems, and how it can optimize the expected policy outcomes of human resource development in regional police. This study uses a qualitative research method by integrating qualitative data from semi-structured interviews and administrative data. Five informants were purposively selected, four of whom were authorized officials in the field of human resource development at regional police institutions, and the other was a prominent civic organization activist. The interview data were analysed using qualitative interactive models, while directed content analysis was applied to administrative data. The results of the study show that the problem structuring process in human resource development policies for regional police is limited to identifying the main elements of problem definition through the partial use of brainstorming methods and classification analysis. Such a problem structuring process cannot create well-structured problems that optimize expected policy outcomes of human resource development. However, the use of creative problem-solving methods in a comprehensive manner can optimize the expected policy outcomes from the development of more critical and collaborative human resource development in the regional police force.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122177217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Innovation ability in mediates on the relationship of entrepreneurship orientation, organizational culture and knowledge management on MSME performance 创新能力在创业取向、组织文化和知识管理对中小微企业绩效的影响中起中介作用

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-31 DOI: 10.33094/ijaefa.v16i2.1001

Sunyoto, H. Pratikto, Sudarmiatin, Sopiah

{"title":"Innovation ability in mediates on the relationship of entrepreneurship orientation, organizational culture and knowledge management on MSME performance","authors":"Sunyoto, H. Pratikto, Sudarmiatin, Sopiah","doi":"10.33094/ijaefa.v16i2.1001","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.1001","url":null,"abstract":"This study aims to examine the effect of organizational culture, knowledge management, and entrepreneurial orientation according to the performance of MSMEs; mediated by innovation capabilities. The sample in the study was 265 food and beverage MSMEs in Malang City, East Java Province. The analysis tool used in this study is Structural Equation Modeling (SEM). The results of the study explain entrepreneurial orientation, organizational culture, knowledge management that influence the innovation ability and the performance of food and beverage MSMEs. The ability of innovation affects the performance of MSMEs. The impact of entrepreneurial orientation, organisational culture, and knowledge management on MSME performance can be moderated by an organization's capacity for innovation. The implications of the results of this study for the development of the Resource Base View theory, that the performance of food and beverage MSMEs in Malang City will increase if MSME actors make maximum use of intangible resources through entrepreneurial orientation as shown by being proactive, carrying out an organizational culture such as consistency and using management. Good knowledge is shown by the ability of MSME actors to utilize knowledge, this condition increases innovation capabilities, especially product innovation and has an impact on improving MSME performance through product performance.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124449533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of capital structure on financial performance 资本结构对财务绩效的影响

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-31 DOI: 10.33094/ijaefa.v17i1.1002

Ylber Prekazi, Roberta Bajrami, Arsim Hoxha

{"title":"The impact of capital structure on financial performance","authors":"Ylber Prekazi, Roberta Bajrami, Arsim Hoxha","doi":"10.33094/ijaefa.v17i1.1002","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1002","url":null,"abstract":"The main purpose of this study is to measure the impact of the capital structure on the financial performance of commercial companies in Kosovo. Specifically, it aims to measure the relationship between the ratio of total debt to capital and the ratio of return on capital employed (ROE), as well as the relationship between the total debt-to-equity ratio and the return on assets (ROA) ratio. Panel data were used to measure the impact of the capital structure on the financial performance of commercial companies in Kosovo for the period 2014-2019. The capital structure indicators included in the study were total debt and total equity, while performance indicators were represented by return on assets (ROA) and return on equity (ROE). The results show that between the capital structure and the financial performance of commercial companies in Kosovo during the study period, there is a strong relationship between assets on the one hand and total capital and total liabilities on the other. The findings of this research are beneficial to investors, lenders, and corporations, and can help financial managers choose the best capital structure to increase the firm's worth.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114955942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia 云计算审计质量——来自沙特阿拉伯王国的证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-31 DOI: 10.33094/ijaefa.v17i1.1004

E. M. Alotaibi

{"title":"Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia","authors":"E. M. Alotaibi","doi":"10.33094/ijaefa.v17i1.1004","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1004","url":null,"abstract":"This study investigates how the use of cloud computing systems, compared to on-site ERP systems, affects audit quality. A survey of 430 auditors in Saudi Arabia was conducted to collect data on the impact of cloud computing and on-site ERP systems on audit quality. The collected data was analyzed using statistical techniques to determine the impact of these systems on audit quality. The study found that cloud computing and on-site ERP systems improved audit accuracy, audit process efficiency, report quality, and audit evidence reliability. The results of this study have significant implications for enhancing audit quality. The study suggests that auditors should consider incorporating cloud computing systems to improve the quality of audits while also boosting the efficiency of the audit process. The findings of this study help auditors make informed decisions about using cloud computing systems to improve their audit quality and meet the growing demand for reliable and accurate financial audits. However, the study's limitations include not considering other stakeholders' views and not evaluating the costs of implementing cloud computing systems. Future research can build upon the findings of this study and address its limitations to provide a more comprehensive understanding of the impact of cloud computing systems on audit quality.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121679446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Goodwill impairment, surplus management and company performance: Empirical evidence from Chinese a-shares 商誉减值、盈余管理与公司绩效:来自中国a股的实证证据

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-26 DOI: 10.33094/ijaefa.v16i2.994

Xiaoqin Zhao, J. Tham, Qing Mu

{"title":"Goodwill impairment, surplus management and company performance: Empirical evidence from Chinese a-shares","authors":"Xiaoqin Zhao, J. Tham, Qing Mu","doi":"10.33094/ijaefa.v16i2.994","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.994","url":null,"abstract":"In recent years, the capital market has generated huge amounts of goodwill assets as a result of blind mergers and acquisitions (M&A), and goodwill \"thunderbolts\" have become commonplace, with a significant impact on company operations and performance. To examine whether companies have used surplus management to improve the impact of goodwill impairment on company performance in the context of period-end profit losses and profit declines, this study selected a sample of non-financial listed Chinese A-share companies from 2007 - 2021 and used STATA15 to test the impact of goodwill impairment on company performance under the moderating effect of period-end profit loss and profit slip. The findings show that goodwill impairment has a significant and negative effect on company performance in the current year and the following year. However, management can use surplus management methods to significantly reduce the impact of goodwill impairment on company performance when the company experiences profit losses. The negative impact of goodwill on the company’s performance persists in the following year, regardless of whether the company experiences profit declines at the end of the period. The findings of the study validate the role of surplus management in companies with goodwill impairment under the new accounting standards and provide guidance on how to reduce the risks associated with goodwill impairment.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115891363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Crowding-in or crowding-out? The linkage between private investment and public debt of India using symmetric and asymmetric cointegration methodology 挤进去还是挤出去?利用对称和非对称协整方法研究印度私人投资与公共债务之间的联系

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-24 DOI: 10.33094/ijaefa.v16i2.992

Shah Husain, M. Alam, M. Hisam, Laxman Ram Paliwal

{"title":"Crowding-in or crowding-out? The linkage between private investment and public debt of India using symmetric and asymmetric cointegration methodology","authors":"Shah Husain, M. Alam, M. Hisam, Laxman Ram Paliwal","doi":"10.33094/ijaefa.v16i2.992","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.992","url":null,"abstract":"The study aims to examine the asymmetric effect of public debt on private Investment in India. For examining the asymmetric effect of public debt on private Investment in India, this study used the NARDL approach. The study used annual time series data for the period of 1980 to 2019. Results from the symmetric co-integration model demonstrate that there is a long-term relationship between private investment and measures of public debt, with the exception of external debt and private investment, which exhibit an asymmetric reaction to changes in long-term public debt. The long-run asymmetries show that positive changes in debt do not crowd out private investment while negative changes in debt crowd in private investment. The present study on asymmetric public debt-investment link may have important policy implications. The long-run asymmetries indicates that negative shocks in debt have more crowding effects in India which shows that reduction in borrowings may lead to growth in private investment in long-run. The present study is different from the previous studies and is contributing to the existing literature in two ways. The first study focused on the role of interest rates in affecting private investment in India and looked at this hypothesis in Nonlinear ARDL co-integration relationship. ","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123365360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence brand awareness and brand association on brand equity: Mediation of trust and brand loyalty in Kentucky Fried Chicken in East Java, Indonesia 品牌意识和品牌联想对品牌资产的影响:印尼东爪哇地区肯德基信任和品牌忠诚的中介作用

International Journal of Applied Economics, Finance and Accounting Pub Date : 2023-05-22 DOI: 10.33094/ijaefa.v16i2.987

Sugiarti, Surachman, Fathur Rohman, Risna Wijayanti

{"title":"Influence brand awareness and brand association on brand equity: Mediation of trust and brand loyalty in Kentucky Fried Chicken in East Java, Indonesia","authors":"Sugiarti, Surachman, Fathur Rohman, Risna Wijayanti","doi":"10.33094/ijaefa.v16i2.987","DOIUrl":"https://doi.org/10.33094/ijaefa.v16i2.987","url":null,"abstract":"The aim of this study is to empirically prove how trust and loyalty mediate the effect of brand awareness and association on the brand equity of Kentucky Fried Chicken in East Java. The research sample consists of 200 customers, and data analysis was conducted using Structural Equation Modeling. The results of the study show that brand awareness and associations have an effect on trust, loyalty, and brand equity. Trust and brand loyalty are found to mediate the influence of brand awareness and associations on brand equity. These findings contribute to the development of consumer brand relationship theory, which suggests that an emotional connection between fast food brands and customers can lead to strong brand equity. In the case of KFC, brand equity is strengthened through brand awareness and association, which in turn create trust and brand loyalty. The implications of these results for KFC management in East Java are that they should focus on increasing the popularity of the KFC brand through content marketing, sponsoring various activities, and using endorsers to ensure that customers always remember KFC as a fast-food brand. KFC outlets in East Java consistently maintain the quality of their products and always maintain good relationships with customers, so that customers are willing to recommend KFC to others.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"321 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133471711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0