Asian Journal of Economics, Business and Accounting最新文献

{"title":"Exploring the Impact of Influencer Marketing on Brand Equity: A Mediation Analysis Involving Brand Awareness and Customer Brand Engagement","authors":"Salsabella Rahma Dewi, Anas Hidayat","doi":"10.9734/ajeba/2024/v24i11211","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i11211","url":null,"abstract":"This research aims to examine the influence of influencer marketing on overall brand equity, which is mediated by Brand Awareness and customer brand engagement. In this research, the population used is Indonesian people who are familiar with tourism. In this condition, people have visited or are visiting tourist destinations. The number of samples taken was 290 respondents. This research data was obtained using an online survey questionnaire via Google Form with a measurement scale using a 5-point Likert scale. This research is descriptive research using quantitative methods. The analysis tool used is Structural Equation Modeling (SEM), with data analysis techniques using the Smart-PLS version 3.0 application. All the hypotheses proposed in this study have a positive and significant impact. The research findings confirm the mediating role of variables such as brand awareness and customer brand engagement in the relationship between influencer marketing and overall brand equity. In this context, influencer marketing can influence overall brand equity both directly and through mediator variables. The results of this study are expected to serve as an alternative solution for stakeholders in the tourism industry to formulate marketing strategies in the digital era.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139386004","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}

{"title":"A Latent Dirichlet Allocation (LDA) Semantic Text Analytics Approach to Explore Topical Features in Charity Crowdfunding Campaigns","authors":"Prathamesh Muzumdar, George Kurian, Ganga Prasad Basyal","doi":"10.9734/ajeba/2024/v24i11207","DOIUrl":"https://doi.org/10.9734/ajeba/2024/v24i11207","url":null,"abstract":"Crowdfunding in the realm of the Social Web has received substantial attention, with prior research examining various aspects of campaigns, including project objectives, durations, and influential project categories for successful fundraising. These factors are crucial for entrepreneurs seeking donor support. However, the terrain of charity crowdfunding within the Social Web remains relatively unexplored, lacking comprehension of the motivations driving donations that often lack concrete reciprocation. Distinct from conventional crowdfunding that offers tangible returns, charity crowdfunding relies on intangible rewards like tax advantages, recognition posts, or advisory roles. Such details are often embedded within campaign narratives, yet, the analysis of textual content in charity crowdfunding is limited. This study introduces an inventive text analytics framework, utilizing Latent Dirichlet Allocation (LDA) to extract latent themes from textual descriptions of charity campaigns. The study has explored four different themes, two each in campaign and incentive descriptions. Campaign description’s themes are focused on child and elderly health mainly the ones who are diagnosed with terminal diseases. Incentive description’s themes are based on tax benefits, certificates, and appreciation posts. These themes, combined with numerical parameters, predict campaign success. The study was successful in using Random Forest Classifier to predict success of the campaign using both thematic and numerical parameters. The study distinguishes thematic categories, particularly medical need-based charity and general causes, based on project and incentive descriptions. In conclusion, this research bridges the gap by showcasing topic modelling utility in uncharted charity crowdfunding domains.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"6 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388829","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}

{"title":"Asymmetric Response of Fiscal Sustainability to the Financial Development in Nigeria","authors":"Mansur Muhammad, Samira Sani Baffa, Ruqayyah Abubakar Ismail, Ibrahim Muhammed Dahiru","doi":"10.9734/ajeba/2023/v23i241201","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241201","url":null,"abstract":"This study examines the asymmetric response of fiscal sustainability to financial development in Nigeria while augmenting the model with exchange rate volatility within the non-linear autoregressive distributed lag framework. The empirical evidence reveals that positive and negative shocks in domestic credit to the private sector result in significant unsustainable fiscal balance and fiscal sustainability both in the short run and long run respectively. Increase and decrease in annual market capitalization have a positive and negative significant impact on the fiscal sustainability in the long run respectively. Exchange rate devaluation or depreciation has a devastating effect on fiscal sustainability both in the short run and long run. Wald test revealed that credit to the private sector and annual market capitalization have an asymmetric effect on fiscal sustainability both in the short run and long run, while the exchange rate has no asymmetric effect on fiscal sustainability. For a sustainable fiscal stance, we recommend a financial model that channels credits towards productive activities to boost GDP as this will go a long way in reducing the debt-to-GDP ratio and enhancing solvency.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"120 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139145828","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}

{"title":"Accounting Measurement and Profitability: Comparative Analysis between Fair Value Regime and Historical Cost Regime","authors":"P. Aremu, Sunday Ajao, Owolabi","doi":"10.9734/ajeba/2023/v23i241200","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241200","url":null,"abstract":"This study examined the effect of accounting measurement on profitability of selected consumer goods companies in Nigeria during historical cost regime and fair value regime. Accounting measurement was measured with revenue, cost of sales and operating cost while profitability was measured with net profit margin and return on equity. The data were generated from the annual reports of ten (10) selected consumer goods companies listed on the Nigeria stock exchange from 2008-2010 (representing historical cost regimes) and 2019-2021 (representing fair value regimes). The consumer goods companies used for this study included Dangote Sugar, Nigeria Breweries, Nestle, Guinness, Cadbury, Unilever, Nascon, Pz Cursors, Floor Mill and Honeywell. Hausman test was conducted and the result led to the use of fixed effect estimation technique for testing the hypotheses. Regression result showed that cost of sale and operating cost have negative effect on net profit margin both on both historical cost and fair value regime while revenue has significant positive effect on net profit margin both on historical cost and fair value regime.  Furthermore, cost of sales and operating cost have negative significant effect on return on equity both on historical cost and fair value while revenue has significant positive effect on return on equity both on historical cost and fair value. The study concluded that both fair value and historical cost measurement have positive significant effect on net profit margin and return on equity. This implies that profitability is not a function of either fair value or historical cost accounting measurement. The study recommended that fair value accounting basis should be adopted in order to ensure a more realistic measure of profitability than under historical cost basis.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"47 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139150535","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}

{"title":"The Necessity and Feasibility of Usage-Based Insurance for New Energy Vehicles in China","authors":"Wang Jun, Zhixian Ye","doi":"10.9734/ajeba/2023/v23i241199","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241199","url":null,"abstract":"Aims: With the continuous development and growth of China's new energy automobile market, new automobile owners desire exclusive auto insurance. However, most insurance companies use traditional automobile commercial auto insurance to cover them. Under this pricing model, there is little overall difference in premiums, regardless of whether the driver's driving behavior is good or not. This paper wants to implement usage-based insurance (UBI) in China because it can add more auxiliary pricing factors, adjust according to the driver's driving behavior changes, and make auto insurance pricing more scientific and fair. Study Design: This paper employs the literature review and market research methods to analyze the current product supply and consumer demand in the Chinese auto insurance market. Firstly, introduce the current situation of the development of the new energy automobile insurance market in China and its problems. Then, discuss the necessity and feasibility of developing UBI auto insurance for new energy vehicles in China. Finally, based on the reality of China's new energy vehicle UBI auto insurance gives some programs. Conclusion: This paper finds that from the perspective of insurance companies, consumers, and the social level, UBI auto insurance for new energy automobiles is necessary, and it is also the direction of future auto insurance reform and development. Subsequently, combined with China's current relevant policies and technologies, it is concluded that the development of UBI auto insurance for new energy vehicles in China is feasible.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"40 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139151359","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}

{"title":"Econometric Modeling for High Impact Sustainable Organic Tea Production: The Box-Jenkins Approach","authors":"Ram Prasad Chandra","doi":"10.9734/ajeba/2023/v23i241193","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241193","url":null,"abstract":"India is world’s second leading tea producer, and biggest consumers in the worldwide. The main objective of this investigation is to identify the Box-Jenkins method an Autoregressive integrated moving average (ARIMA) models that can be used to make predictions the production and yield of tea in India. In this study considered the published yearly secondary data of tea production and yield in India period of 1970-71 to 2021-22. In accordance to the Sigma square, RMSE, MAPE, MAE, AIC and SIC the most appropriate models for prediction the tea production, and yield in India are ARIMA models (1, 1, 1) and (0, 1, 1). Acceptability of the selected models has been verified with the Ljung-Box test, ACF, PACF criterion, and white noise followed by residual diagnostics. Comparison between the original data series and the estimated data series in the similar manner indications that the fitted model performs good statistically and is suitable for forecasting 19 year (period of 2022-23 to 2040-41) the tea production and yield in India i.e., the models are good prediction during and beyond the forecasting period; and we have estimated that the annual amount of tea production and yield achieved in the year 2022-23 is 13500.17 lakh tonnes and 2119.73 kg/ha respectively, which will accelerate to reach 16728.34 lakh tonnes and 2444.34 kg/ha in the year 2041-41 respectively.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"93 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139161437","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}

{"title":"Analysis of Corporate Financial Performance in Indonesia’s Transportation and Logistic Sector","authors":"Shelomita Candra Herdiana, I. Rahmawati, Naelati Tubastuvi, R. Utami","doi":"10.9734/ajeba/2023/v23i241194","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241194","url":null,"abstract":"Aims: To examine the effect of the board of directors, board of commissioners, independent board of commissioners, capital structure, liquidity, and sales growth on the company's profitability. Study Design: Dependent variable: profitability, independent variables: board of directors, board of commissioners, independent board of commissioners, capital structure, liquidity, and sales growth. Place and Duration of Study: The research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Methodology: The method used in data collection is study uses purposive sampling that produce 56 company data from 148 data by caltulating them using several tests: descriptive statistical, chow, hausman, lagrange multiplier, and regression using the Eviews 12 analysis tool. Results: The analysis test showed the results chow test with values of 0.009<0.05(FEM), the results of hausman test of 0.627>0.05(REM), and the LM test of 0.149>0.05(CEM) and the results of regression test in the hypothesis test on the variables of the board of directors resulted in a probability value of 0.000<0.05(accepted) can affect the proditability, on the variables of the board of commissioners(0.710), independent board of commissioners(0.119), Capital Structure(0.200), liquidity(0.196), sales growth(0.218) and showing probability value>0.05(not accepted) do not affect the company's profitability. Conclusion: The result showed that transportation and logistic sector at company’s profit level can be affected by the mangement of directors which affects the increase in profitability. However, with the increase in the number of commissioners, independent commissioners, the many burdens and obligations borne, the company cannot achieve maximum profits. The increase in sales growth doesn’t affect the company's profits because of the enormous debt and operating costs that must be paid to meet its operational needs. Thus the company can provide signals or information according to signaling theory to investors to compare and make investment decisions in the company.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"9 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139161424","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}

{"title":"Migrants’ Remittances, Agricultural Producer Service and Wage Inequality in the Dual Economy","authors":"Lihui Chen, Dianshuang Wang","doi":"10.9734/ajeba/2023/v23i241189","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241189","url":null,"abstract":"Previous literature finds that migrants’ remittance narrows down wage inequality between skilled and unskilled labor, since the external funds flow into the rural area and raise wage rate of unskilled labor. However, it should be noted that the structure of agricultural production has also changed and small-scale agriculture utilizes remittance to purchase producer service that could substitute unskilled labor. The paper establishes three-sector general equilibrium models and theoretically analyzes the impact of an increase in remittance rate on wage inequality between skilled and unskilled labor. In the primary stage of service sector, an increase in remittance rate reduces both skilled and unskilled wage rate and has an ambiguous impact on wage inequality. The obtained result of wage inequality is robust even when we extend the basic theoretical model by considering the popularization stage of service sector.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"180 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174007","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}

{"title":"Effect of Whistleblowing Mechanisms on the Financial Reporting Quality of Quoted Multinational Oil and Gas Firms in Nigeria","authors":"Olayinka Dominion Boluwaji, O. Igbekoyi, Ogunyemi Abraham Osatuyi, Oyabanji Abiola Azeez","doi":"10.9734/ajeba/2023/v23i241188","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i241188","url":null,"abstract":"In the dynamic landscape of corporate governance, the role of whistleblowing mechanisms has become increasingly prominent, serving as a crucial tool in promoting transparency, accountability, and ethical conduct within organizations. This study aimed to explore the effect of whistleblowing mechanisms on financial reporting quality in quoted multinational oil and gas firms in Nigeria. This study utilized a qualitative method to examine financial data, incorporating qualitative perspectives gathered through the distribution of questionnaires among accountants and key stakeholders of quoted multinational oil and gas firms in Nigeria. Out of the 185 questionnaires disseminated, 168 were appropriately completed and returned. The analysis of the collected data in this research employed both descriptive and inferential statistical methods. The study found a positive and significant correlation between well-established whistleblowing mechanisms and improved financial reporting quality. Specifically, Reporting Mechanisms (REM), Protection Mechanisms (PRM), and Investigation Mechanisms (INM) were individually analyzed, and all demonstrated a statistically significant and positive effect on financial reporting quality. The findings highlight the importance of effective reporting processes, protection measures for whistleblowers, and robust investigation procedures in enhancing transparency, accountability, and the reliability of financial information within multinational oil and gas firms. In conclusion, the study affirms that a well-functioning whistleblowing system, comprising reporting, protection, and investigation mechanisms, is crucial for enhancing financial reporting quality in the multinational oil and gas firms in Nigeria. The study recommends that the multinational oil and gas sector should invest in and enhance reporting mechanisms to ensure effective and reliable channels for employees to report concerns related to financial matters.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"81 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139176156","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}

{"title":"Effect of Islamic Work Ethos, Compensation, Work Stress and Work Life Balance on the Performance of Syariah Banking Employees (Case Study on Employees of Bank Muamalat Malang City and Batu City)","authors":"Muhammad Fariz Al’Fattah, Yayuk Sri Rahayu","doi":"10.9734/ajeba/2023/v23i231177","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i231177","url":null,"abstract":"One of the influential factors for companies to give the best to customers is their employees. Employees in the company must be humanized so that they will work effectively, efficiently, and with high productivity. Employee performance is the spearhead of a company that can be one of the means to achieve company goals. some of the influences that can affect employee performance include Islamic work ethic, compensation, work stress, and work-life balance. samples and research objects are employees of Bank Muamalat branches in Malang and Batu City. This study using quantitative research. Data analysis using the Smart PLS application. The results of this study are that Islamic work ethic and compensation have no positive and insignificant effect on employee performance, work stress has a positive but insignificant effect on employee performance and work-life balance affects employee performance. ","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"3 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138585512","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}