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Financial Reporting Preparation Design Based on Sak Emkm

Agung Yahya Putra & Kholilah Kholilah · Asian Journal of Economics, Business and Accounting · 2023

The purpose of this study is to compile financial reporting about Indonesia's MSMES Las Kopi Malang. This study is important since MSMEs contribute significantly to Indonesia's food and beverage industry despite poor financial management. This study uses a qualitative case study...

Open access Research Article 10.9734/ajeba/2023/v23i191085

An Analysis of Income Sources and Food Security Status in Haor Regions of Kishoregonj District, Bangladesh

Sumaya Sultana, Kaniz Fatima Jui, Siddika , Homaira, Nusrat Sharmin Moushumy, Homaira Siddika, Mohammad Ataur Rahman, Rahman , Mohammad Ataur & Jui , Kaniz Fatima · Asian Journal of Economics, Business and Accounting · 2023

This study aims to investigate income diversity and food security status among people living in the Haor area, with the objective of informing development policies for these regions. The research focused on assessing the socioeconomic characteristics, income diversity, and food s...

Open access Research Article 10.9734/ajeba/2023/v23i191079

Effect of Treasury Single Account (TSA) on Tax Revenue Collected in Nigeria

Mbah, Anastasia U., Uche Boniface Ugwuanyi, Anastasia U., Mbah,, Oshim Judethadeus Chukwuebuka, Ugwuanyi , Uche Boniface & Chukwuebuka , Oshim Judethadeus · Asian Journal of Economics, Business and Accounting · 2023

The study examined the effect of Treasury Single Account (TSA) on tax revenue collected in Nigeria. Company income tax, value added tax, and petroleum profit tax formed the dependent variables of the study. The study adopted an ex-post-facto research design, covering the period b...

Open access Research Article 10.9734/ajeba/2023/v23i191080

Determining Corporate Social Responsibility Disclosure with Firm Size as Variable Moderation

Ayu Rinelisa Prabandari, Nurul Fatimah, Sulis Rochayatun & Farahiyah Sartika · Asian Journal of Economics, Business and Accounting · 2023

This study aims to determine the effect of managerial ownership, profitability, leverage, and tax aggressiveness moderated by firm size on Corporate Social Responsibility (CSR) disclosure.                  The population in this study comprises energy sector companies listed on t...

Open access Research Article 10.9734/ajeba/2023/v23i191082

The Impact of U.S. Quantitative Easing (QE) Announcements on Indian Government Bond Yields

Sohail Raza & Shahzad Munir · Asian Journal of Economics, Business and Accounting · 2023

This study investigates the impact of U.S. Quantitative Easing (QE) announcements on Indian Treasury yields. Two outstanding channels of spillover effects on bond yields documented in the existing literature are signalingchannel and portfolio balance channel. This study decompose...

Open access Research Article 10.9734/ajeba/2023/v23i191083

Efficiency of Resource Allocation of Large Cardamom Production: A Case for Nepal East Corridor

S. M. Dhungana, P. P. Regmi, S. C. Dhakal & N. R. Devkota · Asian Journal of Economics, Business and Accounting · 2023

Aim: This research aimed to assess the resource allocation efficiency of large cardamom production in Nepal east corridors. Method and Duration of Research: A comprehensive analysis of socio-economic characteristics and economic aspects of large cardamom production was conducted...

Open access Research Article 10.9734/ajeba/2023/v23i191076

The Effect of Perceived Risk on Consumer’s Online Purchase Intention at Zalora for Muslim Clothing Product

Dea Nita Permatasari & Muchsin Muthohar · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study examines the effect of perceived risk on consumers' online purchase intention at e-commerce for a specific clothing product. Mainly, in this research, there are six perceived risk factors: Financial risk, product risk, security risk, time risk, social risk, and p...

Open access Research Article 10.9734/ajeba/2023/v23i191077

Analysis of Banking Health before and During Covid-19 Using the RGEC Method

Suci Wiji Astuti, Lindrianasari, Ratna Septiyanti, Tri Joko Prasetyo & Usep Syaipudin · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study aims to investigate the health condition of the banking sector before and during the Covid-19 pandemic. Study Design: This study uses a quantitative descriptive approach to evaluate the condition of the banking sector by analyzing the annual reports published on...

Open access Research Article 10.9734/ajeba/2023/v23i191078

The Effect of Pharmaceutical Manufacturing Sector Company Characteristics on Tax Aggressiveness

Tiya Nurfauziah & Sari Rusmita · Asian Journal of Economics, Business and Accounting · 2023

This research is focused on the Health sector, especially in the Pharmaceutical Manufacturing Company Sub-Sector. Especially where during the Covid-19 pandemic, Pharmaceutical Manufacturing Companies experienced a significant increase in revenue compared to various other sectors...

Open access Research Article 10.9734/ajeba/2023/v23i191075

The Nexus between Agricultural Development and Employment Generation in Nigeria

Onwuemeka Irene Olanma · Asian Journal of Economics, Business and Accounting · 2023

Despite the fact that the country is blessed with arable lands for competitive and high yielding farming, unemployment still soars, and Nigeria’s inability to fully and sincerely promote agriculture has been cited as the basis for its recent alarming rate of unemployment. This st...

Open access Research Article 10.9734/ajeba/2023/v23i191073

Appraisal of Government Recurrent Expenditure Pre- and Post-Integrated Personnel Payroll Information System Implementation in Nigeria

Onuaguluchi Florence Ifeoma, Oliver Ike Inyiama & Oshim Judethadeus Chukwuebuka · Asian Journal of Economics, Business and Accounting · 2023

The study appraised government recurrent expenditure pre- and post-Integrated Personnel Payroll Information System implementation in Nigeria. Government recurrent expenditure on general administration, government recurrent expenditure on education, government recurrent expenditur...

Open access Research Article 10.9734/ajeba/2023/v23i191074

The Moderatoring Role of Digital Transformation Strategy on the Relationship between Intellectual Capital and Competitive Advantage in Private Universities in South Sumatra, Indonesia

Irayani, Kamaludin, Fachruzzaman & Muhammad Rusdi · Asian Journal of Economics, Business and Accounting · 2023

Aims: The increment of Indonesian higher education institutions has intensified competition,. After the global pandemic created pressure to accelerate digital transformation, changes in the global economy have also triggered some institutions to prioritize the high quality of ser...

Open access Research Article 10.9734/ajeba/2023/v23i191071

Impact of Human Resource Management (HRM) Practices on Teachers Performance in Golaghat District, Assam, India

Amar Jyoti Borah & Amalesh Bhowal · Asian Journal of Economics, Business and Accounting · 2023

This study examines the impact of Human Resource Management (HRM) practices on the performance of teachers in colleges under Golaghat District, Assam. The research adopts a descriptive research design with analytical and descriptive approaches. Data was collected from both primar...

Open access Research Article 10.9734/ajeba/2023/v23i191072

The Effect of Employer Branding and E-recruitment on the Intention to Apply for a Job in Z Generation

Dian Lestari & Trisnia Manggiasih · Asian Journal of Economics, Business and Accounting · 2023

This study examines the influence of employer branding and e-recruitment among z generation in applying for a job. The study aims to investigate whether there is an effect of employer branding and e-recruitment on intention to apply for a job in z generation. This study using qua...

Open access Research Article 10.9734/ajeba/2023/v23i191067

Effect of Inventory Management and Financial Performance of Manufacturing Firms in Nigeria

Joseph, Fineboy Ikechi, Ubani, Ezebunwa Chidi, Chidi , Ubani, Ezebunwa, Nwankwo Calistus Kelechi, Omeonu, Obioma Mannaseh, Kelechi , Nwankwo Calistus & Ikechi , Joseph, Fineboy · Asian Journal of Economics, Business and Accounting · 2023

The study examines the effect of inventory management on the financial performance of selected manufacturing firms in Nigeria. The ex-post facto design was adopted in this study. 56 listed manufacturing firms in the Nigerian Stock Market were selected as the population of the stu...

Open access Research Article 10.9734/ajeba/2023/v23i191069