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All published articles 2294

Impulse Buying Behaviour in E-commerce: An Empirical Analysis of Shopee Users in Indonesia

Tri Okta Viani, Tri Septin Muji Rahayu, Muchammad Agung Miftahuddin & dan Fatmah Bagis · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to examine the influence of fashion involvement, shopping lifestyle, sales promotion, and hedonic shopping motivation on impulse buying. Study Design: This study employs a quantitative approach, utilizing an online questionnaire for data collection. Methodol...

Open access Research Article 10.9734/ajeba/2025/v25i71907

The Impact of Economic Fluctuations on SME Performance: Evidence from Hargeisa, Somaliland

Mustafe F. Mohamed & Abdiwahab M. Saed · Asian Journal of Economics, Business and Accounting · 2025

This study examines the impact of economic fluctuations on performance of small and medium enterprises (SMEs) with particular focus on Hargeisa, Somaliland. SMEs are the backbone of Somaliland’s economy, providing the majority of employment and income, yet they remain highly vuln...

Open access Research Article 10.9734/ajeba/2025/v25i71905

The Impact of Work Experience and Education Level on Employee Performance: Knowledge Sharing as Mediation

Nur Lintang Fitriani, Alfato Yusnar Kharismasyah, Wida Purwidianti & Purnadi · Asian Journal of Economics, Business and Accounting · 2025

Aims: The present research seeks to examine the impact of work experience and education level on employee performance, while also assessing the function of knowledge sharing as a mediating variable within the context of the Banyumas District Education Office in Indonesia. Study D...

Open access Research Article 10.9734/ajeba/2025/v25i71904

Modelling Currency in Circulation in Ghana: An Application of Extreme Value Theory

Sayibu Mutawakil, Salifu Katara & Shei Baba Sayibu · Asian Journal of Economics, Business and Accounting · 2025

This study aims to model Currency in circulation (CiC), ascertain the volatility characteristics, evaluate the risk, and predict the future volatility of CiC in Ghana. CiC influences inflation, monetary policy, and overall economic stability. This will help the Bank of Ghana in a...

Open access Research Article 10.9734/ajeba/2025/v25i71902

Unveiling the Drivers of Stock Prices: The Mediating Role of Intrinsic Value in Indonesia's Consumer Non-cyclical Sector

Andi Setia Aziz, Maulida Nurul Innayah, Naelati Tubastuvi & Luthfi Zamakhsyari · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study examines how profitability, leverage, liquidity, and asset efficiency affect stock prices, and whether intrinsic value mediates these relationships in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). Study Design: A quantitativ...

Open access Research Article 10.9734/ajeba/2025/v25i71903

Can Working Capital Management Transform Non-Financial Listed Companies? A Performance-Based Analysis from Ghana

Emmanuel Awuah · Asian Journal of Economics, Business and Accounting · 2025

This 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 u...

Open access Research Article 10.9734/ajeba/2025/v25i71899

Digital Transformation as a Catalyst for E-commerce Growth: Global Perspective

Dennis Wallat Dateer, Clara Oforiwaa Agbeduamenu, Victoria Maame Afriyie Kumah & Tobias Kwame Adukpo · Asian Journal of Economics, Business and Accounting · 2025

The rapid evolution of the e-commerce industry over the past decade has been significantly driven by digital transformation, encompassing the adoption of innovative technologies and process overhauls. This research paper investigates the pivotal role digital transformation plays...

Open access Research Article 10.9734/ajeba/2025/v25i71900

Foreign Ownership and Corporate Sustainability Disclosure Practices among East African Community Listed Firms

James Kosgei Kibet, Peter Nderitu Githaiga & Lucy Rono · Asian Journal of Economics, Business and Accounting · 2025

Aim: The objective of this study is to investigate the potential impacts of foreign ownership on the corporate sustainability disclosure (CSD) among listed firms in the East Africa Community (EAC) partner states. Methodology: The study employed panel data from the year 2012 to 20...

Open access Research Article 10.9734/ajeba/2025/v25i71901

CSR Disclosure and Financial Performance in Indonesia Islamic Banks: The Moderating Role of Board Governance Characteristics

Yasmin Fatihatul Azizah, Bima Cinintya Pratama, Iwan Fakhruddin & Nur Isna Inayati · Asian Journal of Economics, Business and Accounting · 2025

Aims: 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...

Open access Research Article 10.9734/ajeba/2025/v25i71897

The Influence of Tax Knowledge and Perception of Taxation on the Voluntary Disclosure Program and Its Implications for Taxpayer Reporting (An Empirical Study on Individual Taxpayers Registered at KPP Pratama Kuningan)

Nur’Alifa Gustiyani, Herma Wiharno & Rizki Indrawan · Asian Journal of Economics, Business and Accounting · 2025

Objective: This research aims to analize the influence of tax knowledge and tax perception on taxpayer reporting, with the voluntary disclosure program (VDP) as an intervening variable. Study Design: This study consists of individual taxpayers registered at the Tax Service Office...

Open access Research Article 10.9734/ajeba/2025/v25i71898

The Impact of Social Influence, Product Knowledge, and Fear of Missing Out (FoMO) on the Intention to Purchase Skincare Products in Purwokerto, Indonesia

Rizkia Febri Purbaningrum, Herni Justiana Astuti, Muchammad Agung Miftahuddin & Meydy Fauziridwan · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to test, analyze, and discuss the impact of social influence, product knowledge, and fear of missing out on skincare purchase intention in Purwokerto. Next, the variable fear of missing out was added as a mediating variable. Unlike previous studies that gene...

Open access Research Article 10.9734/ajeba/2025/v25i71895

The Influence of E-Service Quality, E-Trust, and E-Satisfaction on E-Loyalty among the Customers of Online Travel Agent Tiket.com

Indah Liza Rofiani, Roslina & Yuniarti Fihartini · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to examine the influence of e-service quality, e-trust, and e-satisfaction on e-loyalty among users of the online travel agent Tiket.com in Indonesia. Study Design: The research employed an explanatory quantitative design, utilizing a survey strategy to expl...

Open access Research Article 10.9734/ajeba/2025/v25i71896

ESG Reporting and Its Impact on Investment: A Case Study on Infosys

Payal Biswas & Shailesh Kumar Dwivedi · Asian Journal of Economics, Business and Accounting · 2025

ESG refers to Environmental, Social, and Governance. It is a system that enables understanding of how a company functions beyond merely generating profits. ESG reporting is the process of a company publishing detailed information on how it functions and tackles issues in the area...

Open access Research Article 10.9734/ajeba/2025/v25i71894

Short-Term Effects of USA Tariff Announcements on the Volatility of Indian Stock Market Returns: Empirical Evidence from Market and Sectoral Indices

Naveen Linda, Ankit Kanojia & N.M.P Verma · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to investigate the immediate effects of U.S.A. tariff announcements on the volatility of sectoral indices in the Indian stock market. It seeks to analyse how different sectors respond to external policy shocks and to understand market behaviour during these...

Open access Research Article 10.9734/ajeba/2025/v25i71892

E-tax Payment and Non-Oil Revenue in Nigeria

Eze Emmanuel Ogbonnaya & Unegbu Angus Okechukwu · Asian Journal of Economics, Business and Accounting · 2025

This study assessed how electronic taxation (e-tax) affects non-oil revenue generation in Nigeria. The pre and post study employed an ex-post facto research design, using secondary data from the Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria Bulletin from 1994-...

Open access Research Article 10.9734/ajeba/2025/v25i71893