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All published articles 1968

Days of Future Past: Scrutinising the Artificial Intelligence Impact on the Leadership of Internationalising SMEs

Abdi Akbar, Muh. Yushar Mustafa, M. Ikhwan Maulana Haeruddin, Caroline Mariñas-Acosta, Hasbiyadi Hasbiyadi, Syamsul Alam & Widhi Nugraha S. Darmawinata · Asian Journal of Economics, Business and Accounting · 2024

This study finds a gap within the literature and aims to conduct research that primarily highlights the role of artificial intelligence technology on internationalising SME’s leadership system, especially in Makassar, Indonesia. A quantitative research method is applied in this s...

Open access Research Article 10.9734/ajeba/2024/v24i51292

Assessing the Impact of GST on Profitability: Insights from Education, Hospitality, and Logistics Sectors

Ranjeet Kumar Ambast, Amit Gupta & Shailendra Singh Bhadouria · Asian Journal of Economics, Business and Accounting · 2024

Goods and Services Tax (GST) has made a revolutionary impact on all sectors of the economy, impacting their overall financial performance. The study has focused on the role of GST on the financial performance of service sector entities namely, education, hospitality, and logistic...

Open access Research Article 10.9734/ajeba/2024/v24i51291

Examination of Online Purchase Intention towards Air-conditioner

Van Hieu Vu, Thi Huong Ly Nguyen, Thi Liem Nguyen & Thi Mai Le · Asian Journal of Economics, Business and Accounting · 2024

Aims: E-commerce allows businesses to expand their reach and provides customers with a convenient method to shop at any time, from any location. In recent years, Vietnam's online retail sector has expanded rapidly, but the market for air conditioners has lagged behind. It is impo...

Open access Research Article 10.9734/ajeba/2024/v24i51288

The Influence of Organizational Culture, Alliance Partners, Digital Capability on Firm Performance Mediated by Strategy Flexibility

Pantoko, Asep Hermawan & Robert Kristaung · Asian Journal of Economics, Business and Accounting · 2024

Aims: The study examines the effects of organizational culture, alliance partners, and digital capability on firm performance, mediated by strategy flexibility in the national automotive component industry in Indonesia. Study Design: The data collection technique was non-probabil...

Open access Research Article 10.9734/ajeba/2024/v24i51289

Analysis of Zmijewski Model's Accuracy in Predicting Potential Financial Distress for Indonesian Islamic Banking

Fitri Khoirotul Ummah & Esy Nur Aisyah · Asian Journal of Economics, Business and Accounting · 2024

Every banking activity and product has risks. Risk is the result or consequence of an activity during the process or in future circumstances that can cause losses. Financial Distress can be characterized by a decrease in various financial ratios, a reduction in assets, a decline...

Open access Research Article 10.9734/ajeba/2024/v24i51290

Effect of Budget Participation on the Effectiveness of Vertical Information Sharing, Psychological Capital and Management Commitment and its Impact on Management Performance

Mega Metalia · Asian Journal of Economics, Business and Accounting · 2024

Aims: Internal problems of manufacturing companies as business entities also still need to be resolved, especially related to budgeting participation, vertical information sharing, psychological capital, manager commitment so that they have an impact on the performance of company...

Open access Research Article 10.9734/ajeba/2024/v24i41282

Analysis and Forecasting of Consumer Price Index (CPI) in Kenya and South Africa using Holt Winter Model

Njenga, John, K & Njenga, John K. · Asian Journal of Economics, Business and Accounting · 2024

In this paper, Holt-Winters exponential smoothing approach is applied to model and forecast monthly CPI in Kenya and South Africa. Monthly data from January 2000 to December 2023 was obtained from Central Bank of Kenya and South Africa department of statistics. Time series decomp...

Open access Research Article 10.9734/ajeba/2024/v24i41283

The Influence of E-banking on the Financial Performance of Kenyan Commercial Banks

Justus Mwandoe Mwakera, Marcella Riwo-Abudho & Silas Onyango Abudho · Asian Journal of Economics, Business and Accounting · 2024

Aims: The mobile and internet revolution has influenced creation and delivery of financial services leading to more innovative ways of linking customers and partners. Electronic Banking (e-banking) has opened up a new channel of banking resulting in new capabilities for banks as...

Open access Research Article 10.9734/ajeba/2024/v24i41284

Assessing the Role of Services, Incentives and Tax Knowledge Moderation on Tax Compliance

Eva Andriani & Deden Tarmidi · Asian Journal of Economics, Business and Accounting · 2024

Objective: This research aims to investigate the impact of tax services and tax incentive policies on the level of tax compliance, by considering the tax knowledge factor as a moderating variable. Time and Place of Research: Participants involved in this research are MSMEs who sp...

Open access Research Article 10.9734/ajeba/2024/v24i41285

The Influence of Institutional Ownership and Foreign Ownership on Tax Avoidance with Audit Quality as a Moderation Variable

Elis Susilawati & Deden Tarmidi · Asian Journal of Economics, Business and Accounting · 2024

Objective: This research was conducted with the aim of examining how institutional ownership, foreign ownership, and audit quality can influence tax avoidance practices. Time and Place of Research: Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchan...

Open access Research Article 10.9734/ajeba/2024/v24i51286

Examining the Moderating Effect of Board Independence on Ownership Structure and Corporate Risk: A Case Study of Nairobi Securities Exchange

Joab Ooko, Cyrus Iraya, Joshua Wanjare & Nixon Omoro · Asian Journal of Economics, Business and Accounting · 2024

Corporate governance and the risk management are the integral components of modern business management. This research paper aimed at investigating how and whether the presence of independent directors on the board influences  the relationship between ownership structure and  corp...

Open access Research Article 10.9734/ajeba/2024/v24i41281

The Causal Relationship between Government Expenditure and Inflation in Nigeria: Smooth Transition Regression Approach

Olanipekun E. Falade · Asian Journal of Economics, Business and Accounting · 2024

This paper revisits the nexus between government spending and inflation in Nigeria using a Smooth Transition Regression model (STR) to investigate both the linear and nonlinear effects of the former on the latter from 2000: 1 to 2023:6. The monthly data sourced from the Central B...

Open access Research Article 10.9734/ajeba/2024/v24i41280

Effects of Inventory Management Practices on Operational Performance in Mombasa County Government, Kenya

Joram Tovesi Simwa & Peter Wamalwa Barasa · Asian Journal of Economics, Business and Accounting · 2024

This study aimed at establishing the effect of inventory management practices on the operational performance of Mombasa County government. The specific objectives included the following: to examine the impact of JIT model on the operational performance of Mombasa County governmen...

Open access Research Article 10.9734/ajeba/2024/v24i41277

Assessing the Impact of Foreign Direct Investment on Unemployment Rate in Nigeria

Okoli, Kingsley Chike & Callistus Tabansi Okeke · Asian Journal of Economics, Business and Accounting · 2024

Recent studies have shown that high rate of unemployment as currently witnessed in Nigeria, is one of the factors that can undermine the attainment of goal eight (Decent work and Economic growth) of Sustainable Development Goals (SDGs) by year 2030. Since foreign direct investmen...

Open access Research Article 10.9734/ajeba/2024/v24i41278

The War between Russia and Ukraine and its Impact on Bangladesh: A Comprehensive Study

Talukder M. T. I., Pavel S. A. K., Islam M. Z., Monwar M. M., Ahmed E., Sultana S & Akter T. · Asian Journal of Economics, Business and Accounting · 2024

This comprehensive study investigates the impact of the ongoing war between Russia and Ukraine on the Bangladeshi economy, focusing on various dimensions including trade disruptions, energy and commodity price shocks, remittances, foreign direct investment (FDI), macroeconomic st...

Open access Research Article 10.9734/ajeba/2024/v24i41279