Asian Journal of Economics, Business and Accounting
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Brand Values of the Lecturers and the Leadership Style Contribute to Enhancing University Branding: A Case Study at Private Universities in Ho Chi Minh City, Vietnam
Universities play a crucial role in providing high-quality human resources to support national development. They serve as institutions that equip learners with specialized knowledge and essential skills, enabling them to become a valuable workforce for society. In this context, lecturers play a key role in the development of university education, contributing to building the institution\u27s brand and competitive position in society. The objective of this article is to identify factors that affect the brand value of lecturers and university brands. Research using both qualitative and quantitative methods, the author has used the smallest square structure modeling method (PLS-SEM) to check the suitability of the model with practical survey data. A survey was conducted with 191 lecturers from five private universities in Ho Chi Minh City. The results show that leadership style directly influences the organizational culture of universities, which in turn impacts the enhancement of brand value of lecturers and university branding. The study also explores and clearly identifies that lecturers\u27 brand value has a direct impact on university branding in the era of innovation. The conclusion provides several recommendations for university administrators to implement policies that support and nurture lecturers, helping them become excellent and valuable educators. This, in turn, contributes to the sustainable development of the institution in the era of globalization and innovation
The Strategic Threat of Supply Chain Attacks: A National Security and Economic Perspective
Aim: To examine the strategic threat of supply chain attacks considering national security and economic perspective.
Problem Statement: The high significance of interconnectivity between production and supply of goods and services bridging the chain among the manufacturers, suppliers and distributors has given opportunities to attackers to seize the opportunity. These surreptitious attacks exploit the benefits, and the susceptibilities attributed with the interwoven network causing serious threats to businesses and organizations around the world.
Significance of Study: The over reliance of organizations and businesses on sophisticated suppliers’ chain has necessitated the quest to protect it from attack to avoid interruption of the transportation network for goods and services. Thus, examining the strategic threat of supply chain attacks with linkages to national security and economic perspective is important.
Methodology: Published articles that are recent and relevant to supply chain attacks are considered in putting this review manuscript together. The methodology employs the use of search engine on the google website and scopus index journals.
Discussion: The supply chain security nature can be strengthened via the implementation of third-party risk management programs, maintenance of continuous monitoring, executing thorough audits and enforcement of robust evaluation processes. The fundamental principles behind the connective web involved in supply chain were examined. Some of the general threats characterized with supply chain include environmental and climate risks; fluctuations in the economy, geopolitical conflict; transport and logistics and many more. The defense of supply chain attacks can be further fortified against emerging threats through collaborative research with reliable cybersecurity experts, updating various policies of security and limiting access to vendors. Additionally, regulatory compliance, operational stability, clients and partners trust alongside data protection are keys to securing supply chain.
Conclusion: In conclusion, there is need to establish strategic steps against threats of supply chain attacks for sustainable economic and national security. The recommended solutions to this menace are crime displacement; incident occurrence prevention; logistics and criminology; and many more
Assessing the Effects of Credit Risk Identification on Lending Performance of Commercial Banks in Kenya
Credit risk presents a significant threat to commercial banks, a situation that is particularly evident in Kenya. Given the banking sector\u27s critical role in any economy, effective credit risk identification is essential. Credit risk accounts for more than 50 per cent of the total risk faced by commercial banks. Over the years, banks in Kenya have encountered various challenges related to credit risk, which have impacted their lending performance. Therefore, it is crucial to identify credit risk effectively to ensure that lending performance remains stable. Using multiple regression and primary data collected from 42 commercial banks in Kenya in 2019, the study evaluates how credit risk identification affects commercial banks\u27 lending.
The results showed that credit risk identification has a significant effect on the lending performance of commercial banks in Kenya. Specifically, having systems that support risk identification was found to be essential. Additionally, the banks\u27 ability to analyse borrowers\u27 sources of funds to assess their loan repayment capacity is vital. Furthermore, having internal guidelines for conducting credit risk identification also significantly influences lending performance. Based on these findings, the study recommends that commercial banks implement a robust technology system that could incorporate Artificial Intelligence (AI) tools to support effective credit risk identification. In addition, full implementation of credit standards could further enhance the various methods in evaluating borrowers\u27 repayment ability when extending loans. This approach could enhance the existing credit risk identification tools and reduce the risk of loan defaults
Unveiling the Mediating Role of Intellectual Capital in the Digital Marketing-Marketing Performance Relationship through Digital Strategies among Creative Waste-based MSMEs in Indonesia
Aims: This study investigates the relationship between digital marketing, intellectual capital, and marketing performance in the context of creative industries processing waste and used goods.
Methodology: The research reveals that digital marketing has a significant and positive impact on marketing performance, both directly and indirectly, through the mediating role of intellectual capital.
The research sample of 200 respondents was selected through accidental-purposive-sampling technique. Quantitative primary data were collected through questionnaire surveys and analysed using path analysis.
Results: A total of 200 SME Creative Industry in Indonesia were selected as research participants. The majority are involved in repurposing textile waste, such as fabric scraps, into a wide range of creative patchwork products — including keychains, wallets, bags, pillow covers, tablecloths, garments, and even unique bed covers valued at up to IDR 5 million per piece. The results of this study indicate that digital marketing has a direct, positive, and significant effect on marketing performance. The higher the digital marketing, the higher the marketing performance. Even a slight increase in digital marketing will result in a relatively large increase in intellectual capital.
Conclusion: These findings highlight the importance of digital marketing and intellectual capital in driving marketing performance in the SME
Bridging Accounting and Sustainable Development: A Conceptual Analysis for Business Practice
Objective: As an understanding and explanation of the social and environmental effects as part of the consequences of human activities that have a real role, the role of sustainable development as a series and guideline for business organizing principles in various contexts, from business policy makers and on various scales that are considered important.
Study Design: Exploratory studies are conducted in order to explore research questions and do not intend to provide a final solution to a research problem.
Place and Duration of Study: Mineral water production company, PT. Fenishelo Putra Mahkota, between September 2024 to December 2024.
Methodology: This research method uses an exploratory approach based on the results of previous research in order to develop scientific knowledge related to sustainability accounting.
Results: The results of this study explain thatEfforts and steps in sustainable development are able to provide encouragement in overcoming complex problems and those related to sustainable development policies such as climate change, biodiversity management, social justice, and the rights of all people to manage the earth\u27s resources which are very important for a permanent and applicable livelihood.
Conclusion: The urgency to address sustainable development issues and the lack of confidence in the possibility of a “solution” requires the development of science in order to resolve them
Potentials of Islamic Banks in the Swahili Territories: A Case Study of Kenya
Aims: Islamic finance is becoming an increasingly significant component of the global financial industry, influencing a diverse range of markets and economic sectors worldwide. The paper examines the potentials of Islamic banks within the Kenyan financial landscape. The study\u27s objective is to investigate these opportunities and identify the requisite resources for their successful realization.
Methodology: The study employs a comprehensive literature review methodology, synthesizing existing research on Islamic banking in Kenya to identify key trends, challenges, and opportunities.
Results: The findings indicate significant demand for Shari’ah-compliant financial products as a primary driver for the establishment of Islamic banks in Kenya. Although, the study reveals that the absence of a comprehensive Shari’ah-compliant legal framework landed the institutions into several challenges, causing a significant obstacle to its progress.
Conclusion: Despite these challenges, the study concludes that substantial potentials exist for Islamic banking in Kenya, particularly for investors willing to engage and invest in the Islamic finance sector. This potential could be supported through government’s efforts in creating a more level playing field for Islamic banks through policy initiatives, the sizable Muslim population in Kenya, and the promising trend of non-Muslim customers utilizing Islamic banking services. The study recommends the establishment of a national Shari’ah board, the implementation of capacity-building programs in Islamic finance, public awareness campaigns to promote Islamic finance concepts and principles, it also suggest further research to explore these issues in a greater depth
The Impact of Social Media Influencer Attributes on Consumer Well Being and Purchase Intention: A TikTok Case Study
Aims: This study aims to analyze the influence of argument quality, source credibility, and kindness on consumer well-being and purchase intention of influencer Tasya Farasya\u27s followers on the TikTok application.
Background: In social media, the term influencer is known and refers to someone in an association of people who can influence a purchase decision. In digital marketing, a growing body of case study-based literature has demonstrated how influencers play a critical role in shaping consumer behavior and brand perception. This emerging trend has transformed how companies promote their products and services, as influencers often serve as trusted intermediaries who make personalized recommendations to their followers, thereby enhancing engagement and purchase intention.
Methodology: This study uses a quantitative approach. The data collection technique used Google Forms to distribute online questionnaires to 230 respondents. The sampling technique used a non-probability sampling technique, the purposive sampling method. The data was then processed using structural equation modeling (SEM) using the PLS program.
Results: This study found that argument, source credibility, and kindness positively and significantly influence on consumer well-being and purchase intention, then consumer well-being positively and significantly influences on purchase intention. Logically structured and relevant arguments enhance consumers’ understanding and trust, strengthening their purchase intention. Source credibility, particularly when embodied by trusted influencers, fosters a sense of security and builds parasocial relationships that improve well-being and drive purchasing decisions. Similarly, kindness, manifested through friendly and empathetic interactions, contributes to emotional comfort and a sense of being valued, encouraging purchase intention as a form of positive reciprocity. Furthermore, Consumer Well-Being has a direct and significant effect on Purchase Intention, as consumers who experience satisfaction, emotional fulfillment, and well-being during shopping are more likely to trust the platform and feel motivated to make a purchase. These findings underscore the critical role of emotional engagement and credibility in digital marketing strategies to enhance consumer welfare and influence buying behavior.
Conclusion: All hypotheses in this study proved significant and positive, showing that argument quality, source credibility, and kindness affect consumer well-being and the purchase intention.
Limitation: This study is limited by its non-probability sampling, cross-sectional design, reliance on self-reported data, and focus on only three variables, which may restrict the generalizability and depth of the findings.
Recommendation: Future research should use probability sampling and longitudinal designs and explore additional variables such as influencer attractiveness or content engagement to enhance the generalizability and depth of the findings. 
Trend Analysis and Forecast of Ghana’s Palm Oil Exports and Imports
Aims: To analyze the trends in Ghana\u27s palm oil exports and imports, and also forecast imports and exports of oil palm in Ghana.
Study Design: Quantitative Study.
Place and Duration of Study: The Department of Mathematical Sciences at University of Mines and Technology, Ghana, between June 2024 and July 2024.
Methodology: Secondary data on the annual imports and exports of oil palm in Ghana was sourced from IndexMundi from 1964 to 2023, a data portal that collects information and statistics from numerous sources and converts them into various graphical formats. The data was then reorganized and refined to enhance simplicity and clarity. Data gathering, regression analysis, and Vector autoregressive (VAR) are the techniques employed.
Results: Key findings reveal a strong positive correlation (0.89354) between imports and exports, suggesting that fluctuations in one are closely linked to the other. The study also identifies both imports and exports exhibit volatility, with forecasts indicating increased variability in the future. This volatility is attributed to combination of factors including domestic production variability, global market trends, policy shifts, and climate-related impacts on palm oil.
Conclusion: The study concludes that, there is the need to strengthen domestic palm oil production to reduce reliance on imports. Investments in local plantations, improved processing technology, and agricultural extension services are critical for palm oil industry in Ghana
The Influence of Social Media Marketing, Service Quality, Electronic Word of Mouth, and Advertising Appeal on Purchase Decisions on Shopee E-Commerce
Objective: This study aims to examine the influence of social media marketing variables, service quality, Electronic Word of Mouth (EWOM), and advertising appeal on purchase decisions.
Research Design: This research is a quantitative research, with data collected by distributing an online questionnaire or google form and the research population is active students at the University of Muhammadiyah Purwokerto in the odd semester of 2024.
Place and Duration of Research: This research was conducted at the University of Muhammadiyah Purwokerto, from November to December 2024.
Methodology: The population of this study is 20,533 UMP students during the odd semester of 2024, the sample used is 130 students from 12 faculties at the University of Muhammadiyah Purwokerto, the sample technique used is purposive sampling with certain criteria. Data testing was carried out with SPSS software version 25.
Results: The results of this study show that social media marketing, service quality, and advertising appeal have a positive and significant effect on purchase decisions while electronic word of mouth has no effect on purchase decisions.
Conclusion: With the findings of this study, it can be concluded that recommendations from other consumers, good service quality, and attractive and innovative advertising are the main reasons for consumers to choose products on Shopee. The implication of this study is the importance of Shopee\u27s e-commerce to focus on efforts to maintain the quality of advertising and services provided to consumers
Review of Literature on Corporate Governance and Firm Performance: A Text Mining Approach
This article synthesises existing literature on “corporate governance” (CG) and its impact on “firms’ performance.” The study followed the PRISMA framework, analysing 442 Scopus-indexed journal documents. The paper critically examines intersection of CG and firm performance through the lens of text mining. We have used Latent Dirichlet Allocation (LDA) algorithm for topic modelling. After topic modelling analysis, from a total of 442 unique documents’ metadata, we identified 10 latent topics in our paper. Out of which we discarded four irrelevant topics from the analysis since they were not associated to Corporate Governance, which is our field of study. So, our selected topics were effects of CG on FP, CG disclosure, Agency theory, Ownership Structure, Board Size and Board Diversity. These selected six topics represents a distinct theme with assigned probabilities. The probabilities demonstrate relative importance of each token to its respective topic. This analysis reveals the comprehensive intellectual foundation of the CG field. The study adds to the literature by identifying six relevant topics of academic discussion. This study provides academics and practitioners with a road map for targeted investigation and strategic implementation in enhancing firm performance by highlighting the most important themes in corporate governance research. To our knowledge, very few prior studies has used the LDA approach in reviewing corporate governance and firm performance literature