Asian Journal of Economics, Business and Accounting
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The Impact of Efficiency, Financing Risk, Liquidity, Independent Commissioner Composition, and Sharia Supervisory Board toward Financial Performance in Sharia Banks
No full textAims: This study aims to examine impact of Efficiency, Financing Risk, Liquidity, Independent Commissioner Composition, and Good Corporate Governance toward Financial Performance in Sharia Bank. The independent variables used in this study are Efficiency (BOPO), Financing Risk (NPF), Liquidity (FDR), Independent Commissioner Composition, and the Sharia Supervisory Board. While the dependent variable of this study is Financial Performance (ROA).
Study Design: Quantitative, Panel data regression on time series data.
Place and Duration of Study: Sample: with a purposive sampling approach, a total of 70 consisting of 10 companies listed on the Financial Service Authority in 2017-2023.
Methodology: This study utilized the Random Effect Regression Model based on the preliminary test result for panel data regression.
Results: The result on this study indicate that BOPO doesn’t affect financial performance, NPF and FDR have a negative effect on financial performance, ICC doesn’t affect financial performance, and GCG doesn’t effect on financial performance.
Conclusion: This study concludes that improving on Islamic banks financial performance is influence by several factors, including NPF. The result can be reference for Islamic banks in making financial decision. In addition, this research can also help investors can make decision in Islamic banks
The Interplay among Sustainability Reporting, Gross Profit Margin and Corporate Tax Strategies
No full textThis paper examines the intricate relationship between sustainability reporting, gross profit margin (GPM), and corporate tax strategies, particularly focusing on the role of corporate tax turnover ratio (CTTOR) as a moderating variable within coal mining corporations listed on the Indonesia Stock Exchange. The introduction posits that while the primary aim of companies is profit maximisation, this often leads to significant adverse effects on natural resources and the environment, necessitating a shift towards sustainable development practices. The study utilises a quantitative approach, analysing data from 32 coal mining companies over three years (2021-2023) to uncover how sustainability reporting impacts gross profit margins and how CTTOR modifies this relationship. Methodologically, the research employs multiple linear regression implemented through SPSS, alongside classical assumption tests, including normality, multicollinearity, heteroskedasticity, and autocorrelation. The findings affirm a positive correlation between sustainability reporting and GPM, indicating that enhanced sustainability practices lead to better financial performance. Moreover, CTTOR significantly strengthens this relationship, highlighting its role as a crucial factor in corporate tax strategies that can enhance profitability. The conclusion emphasises the importance of sustainability reporting in improving profit margins and compliance with tax regulations, advocating for broader adoption of sustainable initiatives among corporations to balance economic objectives with ecological responsibilities
Macroeconomic Factors and Stock Market Performance Based on New Evidence: A Case Study from Nigeria
No full textThe nexus between macroeconomic conditions and stock market performance is multifaceted in nature. One of the considerations of investors before investing in the stock market is to assess the macro-economic environment of the country. There have been divergent views on the relationship between stock market and macro-economic variables in literature and this debate is inconclusive. This study included the variable that measures the overall macroeconomic environment i.e. Country Policy and Institutional Assessment (CPIA), which is imperative and novel because it has been ignored in the past. This study provided empirical evidence on the relationship between selected macro-economic factors and stock market performance in Nigeria from 2003 to 2022. The foundational theory for this study is the Arbitrage Pricing Theory (APT). The study employed the Autoregressive Distributed Lag (ARDL) cointegration approach to examine relationship between macroeconomic variables and stock market performance in Nigeria. The ARDL results established a short-run linear relationship and non-existence of long run relationship among the variables. The results suggested that stock performance in Nigeria was influenced positively by GDP growth although it was an insignificant influence. However, the study that the found overall macroeconomic environment, inflation, and interest rate spread, having a negative yet insignificant influence over the stock market performance. These findings are important for policy makers because the overall macro-economic environment considers the effectiveness of the policies and actions taken as well as the institutional arrangements a country\u27s government and central bank to regulate and control the economy. This study recommends the need for proper institutional arrangement and policy framework to manage and maintain stable macro-economic environment to promote stock market performance
Enhancing Marine Talent Development in Lianyungang: A CDIO-based Strategic Approach
No full textThe ocean is a strategic location for high-quality development. As Marine economic activities are technology-intensive and capital-intensive industrial fields, a large number of talents with innovation ability, cross-border integration and international vision are needed. As one of the first coastal open cities in China, Lianyungang needs to do a good job in the construction of Marine talents and show its due responsibility as a port city. Starting from the current situation and existing problems of the construction of Marine talents in Lianyungang, this paper takes CDIO mode as the research perspective, and puts forward research ideas and countermeasures for the construction of Marine talents team from four aspects: conceive, design, implement and operate
Impact of Environmental Concern on Green Purchase Intention: A Mediation Model Using Green Trust
No full textThis study investigates the impact of environmental concern on green purchase intention, incorporating green trust as a mediator within the framework of the Theory of Planned Behavior (TPB). The research aims to bridge the gap in understanding how environmental consciousness, attitude, and trust shape consumers’ intention to purchase eco-friendly products. A total of 500 students from various disciplines at a higher education institution in India participated in the study. Data was collected through an online survey and analyzed using Structural Equation Modeling (SEM) to test the proposed hypotheses and examine the mediation effects. The results demonstrate that environmental concern positively influences both attitude and green trust, which in turn, enhance green purchase intention. Green trust significantly mediates the relationship between environmental concern and green purchase intention, supporting the importance of fostering consumer trust in promoting sustainable purchasing behavior. The study contributes to TPB by integrating environmental concern as a critical variable, extending the model’s explanatory power. From a marketing perspective, the findings highlight the need for businesses to foster trust and positive attitudes toward green products to encourage eco-friendly purchases. However, the study is limited by its reliance on a sample of students from a single institution, which may limit the generalizability of the findings. Future research could explore a broader demographic, including different age groups and regions, to enhance the understanding of green purchase behavior. Additionally, longitudinal studies could provide deeper insights into how environmental concerns and trust evolve over time
Assessing the Influence of Tax and Non-Tax Revenue on Budget Implementation in Sub-Saharan African countries: A Case Study of Nigeria
No full textThis study examined the factors influencing budget implementation in Nigeria, it specifically examined the effect of including tax revenue from direct, indirect, and corporate taxes, as well as non-tax revenue from fees, fines, and grants on budget implementation in Nigeria. The population of the study consisted of sub-Saharan African countries however, only Nigeria was chosen as the sample from the populations. The data was collected from the audited financial report of the federal board of Inland Revenue covering the period of 2012 to 2022. The collected data were analyzed using descriptive statistics, correlation analysis, and Generalized Least Squares (GLS) estimation techniques are employed to analyze data from 160 observations. From the results of the findings, the study revealed the significant positive effects of tax revenue from indirect taxes, corporate taxes, and non-tax revenue from fees and fines on budget implementation. However, tax revenue from direct taxes unexpectedly exhibits a negative effect in the model analyzing non-tax revenue. These findings underscore the importance of diversifying revenue sources and improving fiscal management practices for effective budget execution and sustainable economic development in Sub-Saharan African countries like Nigeria. The study provides valuable insights for policymakers, practitioners, and researchers in the field of public finance and budgetary management in Nigeria and other Sub-Saharan African countries. The study recommends that the government should prioritize strategies for revenue diversification, strengthening institutional capabilities in revenue mobilization and fiscal management, and conducting further research to explore the underlying factors influencing revenue dynamics and their implications for budget execution. By leveraging these insights, stakeholders can contribute to improving revenue mobilization, enhancing budget execution outcomes, and promoting sustainable development.Top of For
Impact of Innovative Debt Management Strategies on Financial Performance of Commercial Banks: A Case of Selected Commercial Banks in Mbarara City, Uganda
No full textCommercial banks play a crucial role in economic development, yet many struggle with persistent challenges such as loan defaults, weak oversight mechanisms, and inadequate borrower assessments. This study investigates how three key strategies effective debt recovery, robust internal controls, and thorough client evaluation influence the financial performance of commercial banks in Mbarara City, Uganda. Using survey data from 95 banking professionals and advanced statistical analysis, the study reveals compelling insights. Strong debt collection policies significantly boost profitability (t=2.952, p=0.004), demonstrating that proactive loan recovery enhances returns. Similarly, well-structured internal control systems contribute to financial stability (t=2.901, p=0.014) by minimizing risks and improving accountability. Additionally, rigorous client appraisal processes reduce defaults and strengthen lending outcomes (t=2.646, p=0.020). The findings underscore the need for banks to adopt modern debt management tools, reinforce internal audits, and refine credit assessment methods. These measures can enhance operational efficiency, reduce financial vulnerabilities, and support sustainable growth. Policymakers, bank executives, and financial analysts can leverage these insights to foster a more resilient banking sector
COVID-19, a Past Perspective for the Future: With Reference to BSE SENSEX
No full textThis Research paper studies the impact of Covid-19 on Bombay Stock Exchange (BSE SENSEX) in the year 2020 (January to March 2020) and how the V shape recovery is seen in the economy. Covid-19 affected not only Indian Capital Markets but had an impact all over the world. This has led to one of the greatest downfalls in the world stock market. S&P BSE SENSEX was trading more than 42000 index in January 2020 but at the end of January it closed at its lowest level in 2020 at 40,723 points. Expectations from the Union Budget-2020-21 along with the December quarter earning had kept investors jittery along with the outbreak of Covid-19 in India which ended in BSE hitting its lowest of 2020 at 25,981 points on 23 March 2020. This research paper discusses the various economic decisions taken by the Government of India and Reserve Bank of India (RBI) to overcome this crisis in Indian Capital Market
Exploring the Role of Social Capital in Traditional Market Survival Amid Urban Retail Transformation
No full textThis study investigates the survival strategies of traditional markets amid the rise of modern retail establishments. Utilizing an ethnographic approach, the research explores how traditional markets in South Kalimantan, Indonesia, leverage personalized service, flexible pricing, and strong community ties to maintain customer loyalty. Findings highlight the significant role of social relationships, trust, and economic adaptability in sustaining these markets. Despite competitive pressures from modern retail, traditional markets thrive by embedding economic transactions within cultural and relational frameworks. Manual thematic analysis of interviews, participant observations, and documentary sources revealed that vendors employ relational labor and adaptive practices to foster resilience. This study underscores the importance of preserving traditional markets as vital components of urban culture, community life, and inclusive economies. 
A Review of Sustainable Supply Chain Management Frameworks: Identifying Gaps and Outlining Future Directions
No full textAims: This study addresses structural inconsistencies, application gaps, and verification issues in existing Sustainable Supply Chain Management (SSCM) frameworks by developing an enhanced model named the Integrated Sustainable Supply Chain Management Framework (ISSCMF).
Study Design: Meta-analytical and design-based research.
Place and Duration of Study: The study is based on a meta-analysis of 40 peer-reviewed SSCM articles published between 2012 and 2024.
Methodology: A systematic review was conducted to examine limitations in the adaptation, validation, and implementation of SSCM frameworks. The analysis identified a lack of technological integration (e.g., IoT, data analytics), minimal use of structured methodologies, and domain-generic designs as critical shortcomings. To address these, the proposed ISSCMF incorporates structured methodologies such as DMAIC and Interpretive Structural Modeling, along with lean management and sustainability strategies, to create a more adaptable and efficient framework.
Results: The findings indicate a significant lack of standardization and digital integration across existing frameworks. Most models performed inadequately in both manufacturing and service sectors due to their generic nature. ISSCMF responds to these issues by offering a technology-driven and structurally guided approach that enhances visibility, operational efficiency, and decision-making in supply chains.
Conclusion: ISSCMF presents a robust, flexible alternative to traditional SSCM models by aligning environmental and technological elements. While the framework addresses key gaps, further empirical validation through case studies and expert feedback is required to confirm its broad applicability and effectiveness across diverse industry settings