Asian Online Journal Publishing Group (AOJPG)
Not a member yet
2108 research outputs found
Sort by
Towards a Maturity Model for Accounting and Financial Sustainability in Indonesian MSMEs: Insights from a Systematic Literature Review
Get PDFThis research aims to gather insights and synthesize information by conducting a methodical review of existing literature to identify dimensions and aspects for creating a maturity model for evaluating the preparedness of Micro, Small, and Medium Enterprises in Indonesia regarding their accounting and financial sustainability. Employing the PRISMA method, the study reviewed papers in Scopus and Google Scholar from 2000 to 2021, uncovering 10 dimensions and 20 measurement aspects crucial for assessing MSMEs’ readiness in this area. The research contributes to existing literature and guides future accounting and finance research, with a specific focus on the sustainability of Indonesian MSMEs. Notably, there is a lack of research on the sustainability of MSMEs within accounting and finance. The dimensions and aspects identified will inform the development of a tailored maturity model to address accounting and financial sustainability within Indonesian MSMEs, offering insights to economic policymakers and stakeholders to advance MSMEs in alignment with environmental, economic, social, and governance principles. The literature search was conducted using only two databases and a relatively short publication timeframe
Environmental and Firm Performance: Evidence from Indonesia
Get PDFThis study aims to investigate the impact of environmental performance on firm performance in the companies listed on the Indonesia Stock Exchange from 2015 to 2022. Information about a company’s environmental responsibility, including resource use, emissions, and innovation, is known as environmental performance. The environmental score from ESG measures environmental performance, and Tobin’s Q measures firm performance. The descriptive statistics show that there is an increase in the company’s environmental performance every year from 2015 to 2022. The research discovered a positive impact between environmental performance and corporate performance. Research demonstrates firms can improve their financial performance by adopting environmental performance strategies. It underscores the significance of sustainable development for businesses, suggesting that efficient environmental practices enhance financial performance while fostering corporate sustainability. The paper suggests that implementing environmental performance can directly enhance firm performance, leading to improvements in both the environmental and financial aspects of a company. The result offers valuable insights for policymakers and practitioners to improve firm environmental action in order to enhance firm performance, therefore improving transparency between companies and stakeholders
Analyzing the dynamics of import demand function in Pakistan: Long-term and short-term relationships with key economic factors
Get PDFThis study investigates the short-term and long-term correlations between total imports in Pakistan and a set of explanatory variables. We utilized the Autoregressive Distributed Lag (ARDL) model, and we estimated the import demand function for the period from 1980 to 2021. The Augmented Dickey-Fuller (ADF) test confirmed that none of the variables exhibited second-order integration, ensuring their suitability for the ARDL approach. Bounds testing indicated the existence of a long-term equilibrium relationship among the included variables. Furthermore, diagnostic tests validated our model's statistical robustness, ensuring our findings' reliability. The long-term analysis shows significant relationships between imports and key economic indicators such as gross domestic product (GDP), the inflation rate, and the import demand function. Furthermore, we found a slight positive impact on import demand from the import price index and foreign direct investment (FDI). These results emphasize the included relationships between various macroeconomic factors and import demand in Pakistan. Based on these findings, we recommend that the government implement policies aimed at boosting investment, stimulating economic growth, and controlling inflation. Specifically, policies that target enhancing foreign direct investment (FDI), maintaining stable inflation rates, and promoting economic growth will be crucial in strengthening the import demand function. These measures will not only support sustainable economic development but also optimize the import dynamics in Pakistan’s economy
Impact of finance act 2022 on tax compliance among SMEs in Nigeria: A primary research study
Get PDFThe study evaluated the impact of Finance Act 2022 on tax compliances among SMEs in Nigeria adopting a primary research study. The study considered the Finance Act 2022 for Company Income Tax (CIT), Value Added Tax (VAT) and Personal Income Tax (PIT) as the predictors, and voluntary and non-voluntary tax compliances as outcome variables. According to the latest Survey Report by MSMES in 2021, there are 472,654 registered SMEs across the selected states of the six-geopolitical zones in Nigeria, this number represents the study population. A sample size of 400 SMEs was selected across the sampled states using a multistage sampling method. The regression analysis results disclosed that Finance Act 2022 on CIT and Finance Act 2022 on VAT has a positive significant and negative insignificant effect respectively on tax compliance in Nigeria. Finally, it was disclosed that the Finance Act 2022 on PIT has a positive but insignificant effect on tax compliance. The study concluded that the Finance Act Reform on various forms of taxes in 2022 stimulate a statistically positive impact on tax compliance among SMEs in Nigeria. Thus, it was recommended that revenue generated through CIT should be adequately utilized towards stimulating the growth and development of the industrial sector in Nigeria
Design and experimentation of a pressure testing platform for tea tree canopy
Get PDFIn the mechanized operations of tea gardens, components like cutting blades and suspension systems frequently interact with the tea tree canopy, resulting in complex push, squeeze, and pressure interactions. This makes it challenging to accurately measure the distribution characteristics of the forces involved. The uncertainty in these mechanical properties complicates mechanical design, posture adjustment, and positioning control. To address this, this study designed and developed a testing platform for pressure measurement in the tea tree canopy, aiming to systematically investigate the force characteristics and structural changes of the canopy under different penetration depths. The platform enabling high-precision recording of canopy responses under varying pressure conditions. The experimental results indicated significant differences in pressure values at different depths and locations. At a penetration depth of 1.0 cm, the minimum pressure value was 3.0 N, while the maximum pressure at a depth of 4.0 cm reached 60.0 N. Moreover, the pressure exhibited a clear hierarchical distribution with changes in depth and position. The study observed a hierarchical structure within the tea tree canopy, comprise tender leaves, mature leaves, and branches. These findings provide important evidence and data support for the optimization of tea garden management and harvesting machinery design
Performance of juvenile Pangasianodon hypophthalmus cultivated in a recirculating aquaculture system with tanks of different colors
Get PDFThe tanks used in RASs can be manufactured in any color. RAS tank color can have a great influence on fish, with direct impacts on food capture and, consequently, performance and survival. This study investigated the influence of different tank colors on the performance and coloration of Pangasianodon hypophthalmus. Juvenile were cultivated in tanks of different colors (white, blue, and black) for 60 days.One hundred and forty-four juvenile P. hypophthalmus, weighing 2.18±0.5 g and measuring 6.76±0.17 cm in total length, were distributed among three RASs. Each RAS was equipped with a 200-liter rectangular filter, with mechanical and biological filter, a heating and water pumping system and four 30-liter tanks covered with colored adhesive (white, blue or black) that were filled with 28 liters of water. Therefore, each RAS was considered a color treatment (white, blue or black) with four replicates (tanks), which had a density of 0.43 juveniles per liter (12 juveniles in each replicate). Juveniles cultivated in darker tanks exhibited darker coloration. Juveniles cultivated in blue tanks showed higher final weight (FW), total length (TL), and weight gain (WG) and lower feed conversion ratio (FCR). Juveniles cultivated in white tanks had lower TL and higher FCR. In conclusion, P. hypophthalmus juveniles performed better when cultivated in blue tanks
Examining the e-learning attitudes of Indonesian students during the COVID-19 pandemic
Get PDFThe COVID-19 epidemic has impacted higher education institutions across the country by switching traditional teaching practices to online learning. The attitudes of students towards e-learning are essential to research in order to determine the extent to which successful implementation of online learning. Thus, this research aims to evaluate the attitudes of Indonesian students towards e-learning throughout the pandemic. The study adopted a quantitative research approach through a survey questionnaire. The attitude of students was evaluated using the attitude scale towards e-learning. The questionnaire comprised 20 items assessing students’ attitudes towards remote learning. A questionnaire was distributed to 342 (255 female and 87 male) undergraduate students who took online courses at an Indonesian state university. The statistical analyses including descriptive statistics, t-tests and one-way ANOVA were used in the present study. The results suggested that students’ e-learning attitudes tend to be neutral. The t-test and ANOVA indicated that there was no statistically significant gap in students’ attitudes with respect to gender, daily internet usage time or level of COVID-19. Meanwhile, age, study year and personal computer ownership exerted a statistically significant impact on e-learning attitudes. Teachers can better prepare for the adoption of online learning during COVID-19 and beyond by using the valuable insights provided by the findings
CDIO-based teaching at universities: A case study for students majoring in electrical and electronic engineering technology, Vietnam
Get PDFIn the 1980s of the twentieth century, universities in developed countries began to realize the growing gap between the capabilities of new graduate engineers and the actual requirements of engineering branches. The strong progress of technology requires engineers to have the intellectual abilities and necessary job-specific skills to master that progress. This paper focuses on Conceive, Design, Implement and Operate (CDIO) approach-based teaching for students majoring in electrical and electronic engineering technology at engineering universities in Vietnam to demonstrate the feasibility of the teaching model. The experimental method of synthesizing qualitative and quantitative results for 90 students in control and experimental classes was used. The experimental and control classes both had 45 students. SPSS software version 22 was used to gather data and evaluate the learning results of the two experimental and control groups. According to the findings of the T-test analysis of the independent variables for the two groups, the experimental class performed better in academics and had students in the experimental group who were more satisfied with their post-test scores. This result contributes to confirm that the use of the CDIO-based teaching model in Vietnam is effective for students majoring in electrical and electronic engineering technology
Assessing the psychometric properties of the intrinsic motivation inventory in blended learning environments
Get PDFThis study investigates the validity and reliability of the Intrinsic Motivation Inventory (IMI) in the context of blended learning. In the digital age, the fusion of online components with traditional classroom instruction has become integral to modern pedagogy, giving rise to blended learning—a flexible approach accommodating diverse learning needs. In such multifaceted environments, intrinsic motivation emerges as pivotal for sustaining student engagement, bridging the gap between in-person and online learning components. Utilizing a quasi-experimental quantitative research design, the research focuses on first-year university students enrolled in a blended learning economics course. Thorough statistical analysis affirms the IMI's effectiveness in accurately measuring intrinsic motivation levels within the diverse framework of blended learning. The findings not only validate the IMI as a tool for assessing intrinsic motivation but also underscore its importance for educators. Understanding students' intrinsic motivation is essential for tailoring instructional strategies, identifying at-risk students, and proactively preventing potential dropouts in blended learning environments. The validation of the IMI enhances the accuracy of assessments, interventions, and program evaluations, ultimately contributing to the improvement of education quality for students engaged in the integrated format of traditional and online instruction
Adopting e-learning technology as a mode of instruction: How prepared are tertiary institutions in Cross River State, Nigeria?
Get PDFThis study investigates the level of preparedness among tertiary institutions for adopting e-learning as a mode of instruction in Cross River State, Nigeria. This study investigated institutional preparedness to adopt e-learning mode instruction based on the following indices: availability and accessibility of e-learning facilities, staff acquisition of e-learning skills, institutional provision for staff e-learning needs and institutional maintenance of e-learning facilities. This study adopted a descriptive survey research design and data was collected from 400 lecturers from the four tertiary institutions in Cross River State. The validated instrument was titled “Preparedness of Tertiary Institutions for E-Learning Technology Instruction Mode Questionnaire” (PTIETIMQ).” Descriptive statistics, percentages, mean and standard deviation) were used to answer the research questions while the population t-test of one sample mean was used to analyze the hypotheses. The results obtained from the analysis showed that some technologies required for implementing e-learning modes of instruction were mostly unavailable. However, the few available ones were inaccessible due to their disproportionate ratio to the student population and poor maintenance of the available e-learning facilities. Teaching staff proficiency in e-learning-related activities and institutional provision for their e-learning needs is significantly low suggesting that tertiary institutions are unprepared for e-learning modes of instruction. We recommend that institutional heads provide an enabling environment for e-learning technology to be embraced by teaching staff and students as a mode of instruction in line with global best practices