Asian Journal of Economics, Business and Accounting
Not a member yet
2059 research outputs found
Sort by
The Nigerian Payment System in the Post-Covid Era: Challenges, Prospect, and Opportunities
No full textThe Nigerian economy is predominantly cash-driven, and any Payment System innovation must be very near and reliable to address the high demand for cash by the people. Currently, the Nigerian Payment System is characterized by a mixture of both cash or currency systems and non-cash Payment Systems. This paper looked at the full implementation of the Cashless policy by the Central Bank of Nigeria and the reaction by the public. The research, carried out through a descriptive method, carried out the assessment of the Nigerian Payment System in the post-COVID ERA. The study concluded that, though many innovations have been made to improve the Nigerian payment system by the Monetary Authority in Nigeria (CBN), which regulates the payment system, much needs to be done to ensure the confidence of the people in the cashless payment system, as the Nigerian economy is still a cash-driven economy
Adoption of Aflatoxin Smart Technologies among Smallholder Maize Farmers in Kongwa & Namtumbo Districts
No full textAims: The study was designed to evaluate adoption of aflatoxin smart technologies among maize farmers.
Study Design: Cross sectional research design was used involving 344 respondents (300 maize farmers and 44 key informants).
Place and Duration of Study: The study was conducted in Kongwa district in Dodoma region and Namtumbo district in Ruvuma region of Tanzania.
Methodology: A survey questionnaire with open and closed ended questions was used to collect both quantitative from farmers while Key informant interview was conducted with traders, agricultural extension officers and input suppliers. The study used both descriptive and inferential statistics to analyse collected data, whereby mean, standard deviations, minimum and maximum were used to describe maize farmers in relation to adoption of aflatoxin smart technologies. Multinomial regression model was used to determine factors influencing adoption of aflatoxin smart technologies.
Results: Majority of maize farmers had low awareness level on aflatoxin. Low awareness level hindered the use of aflatoxin smart technologies. Moreover, results of multinomial logistic regression showed that farmer’s experience on maize cultivations, household size, awareness on aflatoxin, and location of maize farmer, gender and access to credits were significant factors affecting the adoption of aflatoxin smart technologies and its intensities at P = .05.
Conclusion: It was concluded that with regard to how serious the problem of aflatoxin is, there is a need of high efforts of raising awareness to maize farmers to neutralize the spread of contaminations caused by careless farm practices. With the help of study’s findings, it was recommended that there is a need to wide spread information on aflatoxin aiming to raise awareness of the maize farmers and increase physical access of aflatoxin smart technologies
Intellectual Capital and the Performance of Public Listed State-owned Enterprises in the Digital Society Era
No full textThe shift from the industrial revolution 4.0 to the era of Digital Society 5.0 requires companies to develop strategies to optimize their resources. One way to optimize company resources is by developing intellectual capital. Intellectual capital is needed to improve the performance and competitiveness of the company, especially in the era of Digital Society 5.0, including Go Public SOEs companies which consist of various sectors that play an important role in Indonesia\u27s development. Study of intellectual capital development in SOEs Go Public companies in entering the era of Digital Society 5.0 is still limited. This study aims to fill this gap. The data used is secondary data on the Indonesia Stock Exchange and analyzed quantitatively. Results show that intellectual capital has a significant and positive effect on company performance. This means companies must pay attention to intellectual capital in the era of digital society 5.0. The element of intellectual capital that has the greatest influence based on this research is human capital, while the element of structural capital has no significant effect on the company\u27s performance. The results of this study are also in line with the resource-based theory where SOEs must maximize their competitive advantage to compete in the Digital Society 5.0 era. Go Public SOEs must continue to develop and maintain their intellectual capital. In addition, Go Public SOEs should not only acquire, maintain, and strengthen their intellectual capital but also need to make plans to increase the speed and quality of innovation to improve their performance
A Review of Customer Engagement Strategies in Digital Marketing for E-Business Growth
No full textNowadays, businesses use digital marketing communication to interact with customers and build enduring relationships. The study explores customer engagement tactics that rely on tailored messaging, social media management, content marketing, and influential people to evaluate the influence of loyalty on business growth. The article discusses the difficulty e-businesses face in maintaining genuine client interactions in a digital age where technology and internet uses are prevalent. Establishing outstanding digital communication strategies that offer premium value and boost company after consumer interactions is a challenge for organizations. Principal consumer interaction strategies and their success factors, which are derived from sectoral case studies and scholarly publications, are examined in this study. The conclusion emphasizes that clients require a customized strategy based on contemporary technology advancements to execute
The Role of Patriotism in Moderating the Relationship between Tax Knowledge and Religiosity on Taxpayer Compliance Survey on MSMEs Registered at KPP Pratama Jakarta Kalideres, Indonesia
No full textObjective: This study examines the effect of tax knowledge and religiosity on taxpayer compliance with patriotism as a moderating variable.
Time and Place of Research: MSME taxpayers registered at the Jakarta Kalideres Pratama Tax Service in 2024.
Methods: The sample in this study amounted to 100 MSME taxpayers registered at the Jakarta Kalideres Pratama Tax Service Office which was obtained using the standard formula. This study uses a non-probability sampling technique with an incidental sampling approach. The data used in this study are primary, the data were collected by questionnaire and analyzed using multiple linear regression analysis and Moderated Regression Analysis with Partial Least Square (PLS) SEM.
Results: The results of hypothesis testing show that Religiosity has a positive and significant effect on Taxpayer Compliance. This is in accordance with the Theory of Planned Behavior, where religiosity influences the attitude of MSME taxpayers in the Jakarta Kalideres Pratama Tax Office area to comply with tax regulations. Religiosity influences control belief, namely the individual\u27s perception of the ease or difficulty of complying with taxation, because religion is often a guideline to avoid unethical behavior, such as avoiding taxes.
Conclusion: The results of this study indicate that Tax Knowledge and Religiosity affect Taxpayer Compliance. However, Patriotism does not strengthen the effect of Tax Knowledge on Taxpayer Compliance, while Patriotism can strengthen the effect of Religiosity on Taxpayer Compliance
Maximizing Profits and Resource Efficiency in Large Cardamom Farming: Insights from Lamjung, Nepal
No full textLarge cardamom is a highly valued cash crop among the farmers in hilly areas of Nepal. Considering the research gap in optimum resource utilization, and trend for resource use among the producers, the study aimed to assess the resource use efficiency of large cardamom production. The study was conducted among of 91 large cardamom growers in the Lamjung district using a simple random sampling method. Cost-return analysis, Cobb-Douglas production function, and the marginal value product-marginal factor cost (MVP-MFC) approach were used to estimate the profitability and resource use efficiency of large cardamom in the study area. Results revealed the profitable business of large cardamom with a benefit-cost ratio of 1.32. The return to scale value was estimated at 1.103, indicating increasing returns to scale. Labor and saplings were found to have significant effects on the gross income of large cardamom production. Resource use efficiency analysis showed labor, manure, and plant protection chemicals were underutilized, while saplings and fixed resources were overutilized. Aligning the current resource utilization practices with optimal levels of resource utilization, the development of basic infrastructures like irrigation, market information systems, and policy efforts on enhancing the scheme of crop insurance is recommended for profitable large cardamom production
Exchange Rate Fluctuation and the Value of the Nigerian Naira: The Mediating Effects on Pricing Strategies of Local Firms
No full textThis study investigated the effect of U.S dollar exchange rate fluctuations on the purchasing power of Naira and the pricing strategies of local traders in Nigeria. The study adopted a mixed research design (descriptive and ex-post facto). For the descriptive survey, the study population covers all the local sellers in all the main markets across Nigeria’s six (6) geopolitical zones. The sampled size covered 1440 local traders in the markets across the geopolitical zones using a multi-stage sampling process urea. Also, six (6) local traders were selected from the largest market in each of the six (6) geopolitical zones to conduct an intensive interview as per their pricing strategies. For the secondary approach, the study used a time series data spanning from 1990 to 2023 sourced from the CBN Statistical Bulletin and World Bank Database to obtain historical data on exchange rate. Several estimation techniques were adopted for the data analysis, including descriptive statistics, Pearson Correlation matrix, ARDL estimations, hierarchical regression and thematic analysis. From the analysis conducted it was evidenced that exchange rate fluctuation negatively and insignificantly affected the purchasing power of the Nigerian Naira. From the thematic analysis, it was revealed that fluctuations in the exchange rate significantly increased the prices of both foreign and locally produced commodities in Nigeria. Finally, the hierarchical regression result indicated that all the pricing strategies under consideration were positive and significantly influenced the purchasing power of Naira. Hence, it was concluded that dollar exchange rate fluctuations have a statistically negative impact on the purchasing power of Naira while the pricing strategies significantly boost the purchasing power of Naira. Corresponding to this conclusion, it was recommended that the Central Bank of Nigeria (CBN) should implement more robust exchange rate management policies, such as better control of the foreign exchange market, to minimize volatility
Monetising Underutilised Church Assets within the Catholic Diocese of Masvingo: A Study of the Catholic Church in Zimbabwe
No full textThis study investigates the effectiveness of the Skin-in-the-Game Guaranty Approach in monetising underutilised church assets within the Catholic Diocese of Masvingo, Zimbabwe, to enhance financial sustainability amid economic challenges. The Skin-in-the-Game Guaranty Approach involves stakeholders having personal financial stakes in endeavours. It fosters direct involvement of individuals like church members in financial decisions, ensuring vested interests and commitment to project success. Utilising quantitative research methods, the study employed a descriptive research design, surveying 385 individuals from Masvingo Diocese, including lay members, religious and the clergy. Data collection involved structured surveys and descriptive statistical analysis was used to assess stakeholder perceptions and feasibility of implementation. The study revealed a strong consensus (91.8%) among respondents regarding the availability of resources to generate revenue. However, while 80.5% agreed on the approach\u27s feasibility, past attempts at implementation faced significant challenges, with 51.3% of respondents considering previous efforts unsuccessful. Key obstacles included resistance to change and operational difficulties. The demographic analysis indicated a balanced representation of gender and educational backgrounds among participants, contributing to a comprehensive understanding of stakeholder perspectives. To enhance the implementation of the Skin-in-the-Game Guaranty Approach, the diocese should focus on developing strategic visions, increasing stakeholder engagement and providing training programs to address resistance to change. Transparent governance and community participation are essential for overcoming implementation challenges and achieving financial sustainability through the effective monetisation of church assets. This study serves as a framework for other Catholic institutions in Zimbabwe facing similar financial constraints
Analysis of the Influence of Work Environment on Employee Job Satisfaction at the Medan Middle Tax Service Office
No full textAims: This study aims to determine the effect of organizational support, work climate and work enthusiasm partially and simultaneously on employee job satisfaction at the Medan Madya Tax Service Office.
Study Design: The objects of this research are organizational support, work climate and work enthusiasm as independent variables and employee job satisfaction as the dependent variable.
Place and Duration of Study: This research process was carried out and completed in August to October 2024. The research was conducted at the Medan Madya Tax Service Office, Medan Maimun District, Medan City, North Sumatra Province.
Methodology: This research uses mixed methods. Data collection was conducted through interviews, questionnaires and documentation. The data analysis technique used was multiple regression analysis using the IBM Statistics, SPSS-Statistical Package for Social Sciences computer program version 24 with a population of 120 people, and a research sample of 55 people.
Results: (1) Organizational support has a positive and significant effect on employee job satisfaction at the Medan Madya Tax Service Office, (2) Work climate has a positive and significant effect on employee job satisfaction, (3) Work enthusiasm has a positive and significant effect on employee job satisfaction, and (4) Simultaneously, organizational support, work climate, and work enthusiasm have a positive and significant effect on employee job satisfaction. These hypotheses assume that these three factors interact with each other to increase employee job satisfaction, which in turn will increase performance and welfare in the Medan Madya Tax Service Office environment.
Conclusion: The better the organizational support, work climate conditions, and employee morale, the higher the level of employee job satisfaction. Therefore, the management of these three factors needs to be considered optimally in order to improve employee welfare and performance in the Medan Madya Tax Service Office. Future research could explore whether there are differences in the influence of organizational support, work climate, and work enthusiasm on job satisfaction based on employee demographic characteristics, such as gender, age, or position
Analysis of the Influence of Work Environment, Education, Training and Compensation on Employee Performance at the Medan Petisah Primary Tax Service Office in 2024
No full textAims: This study aims to analyze and determine the influence of work environment, education, training, and compensation on employee performance at the Petisah Medan Pratama Tax Service Office in 2024, both partially and simultaneously.
Study Design: This study employs a quantitative research design with a causal (explanatory) approach, using a cross-sectional survey method to analyze the influence of work environment, education and training, and compensation on employee performance at the Medan Petisah Pratama Tax Service Office.
Place and Duration of Study: This research was conducted at the Medan Petisah Pratama Tax Service Office located at Jalan Asrama Number 7A, Medan City, North Sumatra Province. This research process was carried out and completed in August to October 2024.
Methodology: The research data were collected through interviews, questionnaires, and documentation. The analysis technique used was multiple regression with the help of the IBM SPSS version 24 program with a population of 103 employees and a research sample of 51 employees.
Results: The results of the analysis show that: 1) The work environment has a positive and significant effect on employee performance, with a t-count value > t-table (2.655 > 2.012) at a significance level of 95%; 2) Education and training have a positive and significant effect on employee performance, supported by a t-count value > t-table (2.201 > 2.012) at a significance level of 95%; 3) Compensation also has a positive and significant effect on employee performance, with a t-count value > t-table (2.419 > 2.012) at a significance level of 95%. Simultaneously, the work environment, education and training, and compensation have a positive and significant effect on employee performance, as indicated by the F-count value > F-table (19.950 > 2.80). Thus, the hypothesis proposed in this study is accepted.
Conclusion: The results of this study indicate that improvements in aspects of the work environment, education and training, and compensation can significantly improve employee performance at the Medan Petisah Pratama Tax Service Office