Asian Journal of Economics, Business and Accounting
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Accountability of Government Operations, Fiscal Transparency and Performance Measurement in Nigeria: A Review of Laws and Their Application in Public Sector
No full textThis paper reviewed accountability of government operations: a review of fiscal transparency and performance measurement of public sector officials in Nigeria public sector by evaluating the extant laws that established the country’s anti-corruption Institutions, their mode of operations in enhancing fiscal transparency, accountability and the performance of the officials of the agencies. The study employed specialized and targeted method in enlisting 500 professional Accountants and Auditors as respondents to evaluate the general perception of ineffectiveness and inefficiency in Nigeria public sector anti-graft agencies, officials’ lack of accountability and transparency as well as flawed anti-corruption laws adequacy in addressing public sector fiscal transparency, accountability and curbing of corruption in the Public Service. The result of the study in percentage evaluation of the study areas and their relative importance index revealed porous anti-corruption legal Act, judicial compromises in prosecution of corruption cases, weak technical knowledge of officials and extreme external influences on public sector service officials. The study recommend the review of the anti-corruption laws to address the identified loopholes in Code of Conduct Act, prompt prosecution of anti-corruption cases devoid of technicalities rather ethical consideration in judgments, recruitment of professionals, enhancement of on the job training, insertion of strong safeguard clauses in Public Financial Regulations Act and other public service laws to protect the independence of public servants to prevent current external pressure on public sector officials and high penalty for anti-corruption offences
Evaluating Online Purchase Decisions on Shopee: E-Marketing, Price Perception, and E-WOM through the Lens of Consumer Attitude
No full textAims: The advance of digital technology development arises changes in every human aspect including online sales.
Study Design: This study aimed to find out the effect of e-marketing, price perception, and e-word of mouth on purchasing decisions of glasses; with consumers’ behavior as a mediating variable. Moreover, the research was descriptive-quantitative.
Methodology: As a result, with 100 respondents, it concluded that e-marketing, e-word of mouth, and consumers’ behavior had a significant effect on the purchasing decisions of glasses in Shopee. On the other hand, price perception did not affect the purchasing decisions of glasses in Shopee.
Results: Furthermore, the consumers’ behavior was able to mediate the price perception and e-word of moth on the purchasing decisions of glasses in Shopee but was not able to mediate e-marketing on the purchasing decisions of glasses in Shopee.
Conclusion: The spreading of optic stores in Shopee become consumers’ choice in purchasing glasses despite the service standard, implementation, and optic license that has been ruled in PERMENKES RI Number 41, 2015 and Number 1, 2016. It causes the essence of optical which focuses more on certified health services to business image sales that have a bigger opportunity and high competitiveness in the online business world
Evaluating the Acceptance of iProSES: A Web Based Inventory System for Food Sector MSMEs Using the Technology Acceptance Model (TAM)
No full textThis study evaluates the effectiveness, user acceptance, and impact of iProSES, a web-based inventory management system designed to facilitate automation and transition from manual, paper-based processes among MSMEs in the food sector within the Philippines\u27 MIMAROPA region. Employing a mixed-methods approach, including quantitative surveys, system usage logs, and qualitative interviews, the research assesses system quality based on ISO/IEC 9126 standards and user acceptance through the Technology Acceptance Model (TAM). Results reveal a high overall user satisfaction score of 4.68, along with strong perceptions of usefulness (4.78) and ease of use (4.89). The system significantly enhanced inventory accuracy, operational efficiency, and error reduction, supporting sustainable adoption prospects. Regression analysis identified usability and functionality as critical predictors of acceptance, while qualitative feedback highlighted challenges such as internet connectivity issues and ongoing maintenance costs. Overall, iProSES demonstrates promising potential as an economical, user-friendly tool that can improve productivity in resource-constrained MSMEs, provided that barriers related to digital preparedness and infrastructure are addressed
The Influence of Work Environment on Employee Performance with Motivation as a Mediating Variable at Bank Tabungan Negara, Bandar Lampung Branch Office
No full textAims: This study aims to analyze the influence of the work environment on employee performance with work motivation as a mediating variable at Bank Tabungan Negara (BTN), Bandar Lampung Branch Office. Specifically, the study investigates the direct effect of the work environment on both employee motivation and performance, the effect of motivation on performance, and the mediating role of motivation in the relationship between the work environment and employee performance.
Study Design: Quantitative explanatory research using a structural equation modeling (SEM) approach based on Partial Least Squares (PLS).
Place and Duration of Study: The research was conducted at Bank Tabungan Negara (BTN), Bandar Lampung Branch Office, during the period of January to March 2025.
Methodology: The study involved a population of 160 employees. Data were collected through a structured questionnaire distributed online via Google Forms. Analysis was performed using SmartPLS version 3.2.9 to test the proposed model and hypotheses.
Results: The findings show that the work environment has a positive and significant effect on both employee motivation and performance. Motivation also has a significant positive impact on performance. However, motivation does not significantly mediate the relationship between the work environment and performance. This indicates that the influence of the work environment on performance tends to be direct rather than mediated.
Conclusion: A supportive work environment plays a crucial role in directly enhancing employee performance at Bank BTN Bandar Lampung. Although motivation contributes positively, it is not a significant mediator in this context. The study contributes to the understanding of performance drivers in the Indonesian banking sector and highlights the need for institutions to focus on improving both physical and non-physical aspects of the workplace. These findings provide actionable insights for HR policies aimed at boosting productivity
Trade Agreements and Export Performance of Bangladesh: A Gravity Model Analysis
No full textThis article evaluates the effects of trade agreements like BIMSTEC, SAFTA, APTA, EU PTA, OIC, and D-8 PTA on the export performance of Bangladesh. It also examines 24 years of bilateral trade relations between Bangladesh and its 52 key trading partners, ranging from 2000 to 2024, evaluating the effects of trade agreements on economic growth. The study puts together an extensive panel dataset comprising 3,568 observations to capture the multilateral resistance factors by considering two-way trade flows among all countries involved in the cited trade agreements. The study also uses the Poisson Pseudo-Maximum Likelihood (PPML) fixed effects estimator method recommended by Silva and Tenreyro (2006), as it is considered the optimal approach for gravity-based analyses. Findings of the study reveal mixed outcomes concerning the alignment of Bangladesh`s trade patterns with the predictions made by the gravity model. The regression analysis, using the PPML fixed effects estimator, shows that the GDP of the importing country positively influences exports, but trade agreement’s impact on Bangladesh`s GDP is comparatively less significant. The research also finds a positive relationship between distance and exports, emphasizing the role of preferential trade policies and existing networks. Although sharing a common language and being geographically close demonstrate mixed outcomes, trade agreements markedly enhance exports, especially with island nations like Australia, Sri Lanka, China, Hong Kong, Japan, etc. From the study, it was also found that Bangladesh sells more to the richer countries which is consistent across both OLS and PPML models, as the correlation between GDP and exports is significantly positive. Linguistically similar countries have formal and informal restrictions on trade with Bangladesh, hence, the geographical closeness does not guarantee increased trade because of regional barriers and informal trading behaviors. The study highlights the significance of trade agreements in improving market access and offers strategic policy recommendations as Bangladesh prepares for its LDC graduation. Finally, the results support the fact that FTAs, PTAs, or other agreements have a considerable effect on improving trade depending on Bangladesh’s capability, product diversification and market access
Financial Inclusion and Bank Performance: Assessing the Mediating Effect of Financial Development in Sub-Saharan Africa
No full textThis study examines the relationship between financial inclusion, financial development, and bank performance in Sub-Saharan Africa, with a focus on the mediating effect of financial development. Using a panel data from 42 sub- Saharan Africa countries, with a sample of 2100 observations from the World Development Indicators from 1990-2024, the study employs structural equations modelling of Baron and Kenny (1986) mediation analysis approach to investigate the relationship between financial inclusion, financial development, and bank performance. The results indicate that financial inclusion has a significant positive impact on bank performance, accounting for approximately 70.7% of the variation in bank performance. However, the relationship between financial inclusion and bank performance is mediated by financial development, which plays a critical role in enhancing bank performance. The Sobel Test confirms that the mediation effect of financial development is statistically significant. The study\u27s findings have important implications for policymakers and financial institutions seeking to promote financial inclusion and improve bank performance in Sub-Saharan Africa. The results suggest that financial development is a crucial mechanism through which financial inclusion affects bank performance and that policymakers should prioritise initiatives that promote financial development to enhance bank performance
Special Economic Zones and Local Economic Development: An Indonesia Perspective
No full textThis study aims to analyze the determinants of economic growth in regencies/municipalities that host Special Economic Zones (SEZs) in Indonesia, using data from 14 SEZs spread across various regions. The variables analyzed include road infrastructure, investment, Regional Original Revenue (PAD), Labor Force Participation Rate (LFPR), and Human Development Index (HDI). The results show that road infrastructure, investment, LFPR, and HDI do not have a significant effect on economic growth in the short term, but have a significant effect in the long term. Meanwhile, PAD has a positive and significant effect on economic growth in both the short and long term. These findings highlight the importance of long-term development and PAD optimization in driving economic growth in SEZ regions
CSR Disclosure and Financial Performance in Indonesia Islamic Banks: The Moderating Role of Board Governance Characteristics
No full textAims: This study aims to analyze the effect of Corporate Social Responsibility (CSR) on the financial performance of Islamic commercial banks in Indonesia and to examine whether Good Corporate Governance (GCG), as measured by board size and board gender diversity, moderates this relationship.
Study Design: Quantitative approach using panel data regression.
Place and Duration of Study: The study focuses on 13 Islamic commercial banks in Indonesia during the period of 2018–2023, with a total of 66 bank year observations.
Methodology: CSR was measured using a disclosure index based on sustainability reports. GCG was assessed through board size and gender diversity ratio. Financial performance was proxied using Return on Assets (ROA). Data were analyzed using Random Effect Model (REM) regression with robust standard errors. Moderation analysis was performed using interaction terms between CSR and the two GCG indicators.
Results: The study finds that CSR disclosure has a positive effect on ROA. The direct effects of board size and gender diversity are insignificant. Moderating effects are weak: gender diversity shows marginal interaction, while board size has no meaningful moderating influence.
Conclusion: The study highlights the importance of CSR disclosure in enhancing the financial performance of Islamic banks. Although GCG indicators do not show strong moderation, the findings suggest that meaningful female board participation and robust CSR reporting may contribute to performance alignment with Sharia principles. This study contributes by integrating CSR–GCG interaction within the context of Sharia-based banking and offers practical insights for policymakers and financial institutions
Can Working Capital Management Transform Non-Financial Listed Companies? A Performance-Based Analysis from Ghana
No full textThis study examines the impact of working capital management (WCM) on corporate performance among non-financial firms listed on the Ghana Stock Exchange (GSE) from 2013 to 2022. Using a purposive sampling technique, 10 firms with complete financial data were selected. The study utilizes secondary data from audited financial statements, concentrating on Net Operating Profit (NOP) as the dependent variable. Key components of Working Capital Management (WCM), such as Accounts Receivable Days (ARD), Inventory Turnover Days (ITD), Accounts Payable Days (APD), and the Cash Conversion Cycle (CCC), were examined as independent variables. Panel regression analysis indicates a significant negative correlation between CCC and profitability, underscoring the necessity of reducing working capital cycles to improve financial performance. ARD shows a negative correlation with profitability, whereas APD reveals a positive correlation with profitability, highlighting the strategic advantages of prolonged payment terms. ITD, however, shows an insignificant relationship with profitability, suggesting industry-specific variations. Descriptive statistics reveal significant variability among firms, indicating diverse cash flow efficiencies. The findings underscore the significant impact of efficient working capital management practices on profitability enhancement. This study presents empirical results from Ghana and offers managers and legislators in developing nations practical insights, strengthening existing literature
The Entrepreneurial Mindset and Interest in Health Startups among Grade 12 ABM Students in Davao: A Mixed Methods Study
No full textAims: To examine the relationship between entrepreneurial mindset and health-related startup interests among Grade 12 students under the Accountancy, Business, andManagement (ABM) strand. The study aims to understand how entrepreneurial attitudes and cognitive traits influence students’ inclination toward initiating ventures in the healthcare sector.
Study Design: A mixed-method study employing an explanatory sequential design, where quantitative findings guided the qualitative exploration.
Place and Duration of Study: The research was conducted at a medical school in Davao City over a five-month period, from August to December 2024.
Methodology: The study engaged a total of 66 enrolled Grade 12 ABM students who participated in the quantitative phase using a researcher-made survey instrument. Total population sampling was employed to ensure comprehensive coverage. To establish the instrument’s validity, the survey underwent expert validation prior to data collection. For the qualitative phase, 15 participants were selected through purposive sampling based on their survey responses and availability. These participants took part in semi-structured Focus Group Discussions (FGDs) to explore more nuanced insights.
Results: Among 66 surveyed students and 15 interview participants, quantitative results showed no statistically significant relationship between entrepreneurial mindset and health- related startup interests (p > 0.05). However, students demonstrated generally high levels of both: the mean entrepreneurial mindset score was 3.94, and the mean health-related startup interest score was 3.61. Qualitative findings revealed that student interest in health- related startups was largely influenced by external factors such as the increasing demand for healthcare services, the aspiration to contribute meaningfully to society, and heightened awareness around health and wellness. These motivations suggest that social relevance and emerging needs in the sector play a more significant role than internal entrepreneurial tendencies.
Conclusion: Grade 12 ABM students from a medical school in Davao City exhibit a high entrepreneurial mindset and strong interest in health-related startups, although no significant statistical relationship exists between the two variables. Their motivation appears to stem more from external and societal factors rather than intrinsic entrepreneurial traits. Despite their enthusiasm, students face challenges such as limited access to capital, mentorship, and startup support, which highlights the need for school-based programs and community initiatives to cultivate their entrepreneurial potential in the health sector