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All published articles 1968

Accounting Measurement and Profitability: Comparative Analysis between Fair Value Regime and Historical Cost Regime

Paul Olabode, Aremu & Sunday Ajao, Owolabi · Asian Journal of Economics, Business and Accounting · 2023

This study examined the effect of accounting measurement on profitability of selected consumer goods companies in Nigeria during historical cost regime and fair value regime. Accounting measurement was measured with revenue, cost of sales and operating cost while profitability wa...

Open access Research Article 10.9734/ajeba/2023/v23i241200

Unravelling Financial Distress: The Impact of Profitability, Leverage, Liquidity, Operating Capacity and Company Size

Tri Utami, Ika Yustina Rahmawati, Fatmah Bagis & Restu Frida Utami · Asian Journal of Economics, Business and Accounting · 2023

Aims: To Establish effect of Profitability, Leverage, Liquidity, Operating Capacity, and Company Size of Transportation & Logistic Companies Listed in Indonesia Stock Exchange (IDX). Study Design: The population of this study consists of 37 transportation and logistics compan...

Open access Research Article 10.9734/ajeba/2023/v23i241195

Performance of Kisan Credit Card Scheme: An Empirical Evidence from Karnataka, India

Sheela B. & H. Rajashekar · Asian Journal of Economics, Business and Accounting · 2023

This paper analyzed the period-wise and agency-wise growth of the Kisan Credit Card scheme in Karnataka. The study examined the performance of the KCC scheme by considering the number of operative cards and the amount outstanding from the financial year 2017 to 2022. The paper is...

Open access Research Article 10.9734/ajeba/2023/v23i241196

The Influence of E-service Quality Dimensions on E-loyalty with E-Satisfaction as an Intervening Variable (Study of E-commerce Users in Bandung City)

Dina Ardiyanti & Hariyadi Triwahyu Putra · Asian Journal of Economics, Business and Accounting · 2023

This study aims to examine the influence of e-service quality dimensions on e-loyalty, mediated by e-satisfaction in the Tokopedia application in Bandung. The population in the study consists of Tokopedia application users generation Z who were born in 1995-2010 who are at least...

Open access Research Article 10.9734/ajeba/2023/v23i241197

Influence of Company Internal Factors and Macroeconomics on Capital Structure Moderated by Firm Size

Ziddan Hasani, Wida Purwidianti, Ika Yustina Rahmawati & Fatmah Bagis · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study aims to determine the influence of internal company factors and macroeconomics on the capital structure of non-financial companies listed in the LQ-45 index on the Indonesia Stock Exchange. Study Design:  Companies listed in the LQ-45 index on the Indonesia Stock...

Open access Research Article 10.9734/ajeba/2023/v23i241198

Econometric Modeling for High Impact Sustainable Organic Tea Production: The Box-Jenkins Approach

Ram Prasad Chandra · Asian Journal of Economics, Business and Accounting · 2023

India is world’s second leading tea producer, and biggest consumers in the worldwide. The main objective of this investigation is to identify the Box-Jenkins method an Autoregressive integrated moving average (ARIMA) models that can be used to make predictions the production and...

Open access Research Article 10.9734/ajeba/2023/v23i241193

Analysis of Corporate Financial Performance in Indonesia’s Transportation and Logistic Sector

Shelomita Candra Herdiana, Ika Yustina Rahmawati, Naelati Tubastuvi & Restu Frida Utami · Asian Journal of Economics, Business and Accounting · 2023

Aims: To examine the effect of the board of directors, board of commissioners, independent board of commissioners, capital structure, liquidity, and sales growth on the company's profitability. Study Design: Dependent variable: profitability, independent variables: board of direc...

Open access Research Article 10.9734/ajeba/2023/v23i241194

Examining the Influence of Transformational Leadership and Job Satisfaction to Reduce Turnover Intention with Organizational Commitment as a Mediator

Azizah Fida Suroya, Fatmah Bagis, Hengky Widhiandono & Ika Yustina Rahmawati · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study examines the role of transformational leadership and job satisfaction in reducing turnover intention in the hospitality sector, including the mediating factor of organizational commitment on employees at the 4-star hotels in Purwokerto. Study Design: This researc...

Open access Research Article 10.9734/ajeba/2023/v23i241192

The Effect of Financial Performance and Capital Structure on Company Value With Company Size as a Moderation Variable

Siska Widia Utami · Asian Journal of Economics, Business and Accounting · 2023

Aims: This study aims to analyze the effect of financial performance and capital structure on firm value with firm size as a moderating variable. Research Contribution: can provide information to companies about the factors that influence company value so that companies can incre...

Open access Research Article 10.9734/ajeba/2023/v23i241191

International Factor Mobility, Rural Development Policies and Wage Inequality in the Presence of Industrial Goods as Intermediate Input in Agriculture

Dianshuang Wang · Asian Journal of Economics, Business and Accounting · 2023

The paper develops a three-sector small open economy model with two final good sector and a non-trade good sector producing industrial intermediate goods in agriculture. It is shown that an increase in either type of labour endowment (capital endowment) raises (lowers) the unempl...

Open access Research Article 10.9734/ajeba/2023/v23i241190

Effect of Whistleblowing Mechanisms on the Financial Reporting Quality of Quoted Multinational Oil and Gas Firms in Nigeria

Olayinka Dominion Boluwaji, Olusola Esther Igbekoyi, Ogunyemi Abraham Osatuyi & Oyabanji Abiola Azeez · Asian Journal of Economics, Business and Accounting · 2023

In the dynamic landscape of corporate governance, the role of whistleblowing mechanisms has become increasingly prominent, serving as a crucial tool in promoting transparency, accountability, and ethical conduct within organizations. This study aimed to explore the effect of whis...

Open access Research Article 10.9734/ajeba/2023/v23i241188

Migrants’ Remittances, Agricultural Producer Service and Wage Inequality in the Dual Economy

Lihui Chen & Dianshuang Wang · Asian Journal of Economics, Business and Accounting · 2023

Previous literature finds that migrants’ remittance narrows down wage inequality between skilled and unskilled labor, since the external funds flow into the rural area and raise wage rate of unskilled labor. However, it should be noted that the structure of agricultural productio...

Open access Research Article 10.9734/ajeba/2023/v23i241189

Effect of Innovation Adoption on Financial Performance of Small and Medium Enterprises in Kilifi County, Kenya

Justus Mwandoe Mwakera, Stanley Kavale, Robert Odunga & Marcella Riwo-Abudho · Asian Journal of Economics, Business and Accounting · 2023

Aims: Small and medium enterprises (SMEs), create jobs and contribute to GDP but SMEs in Kilifi County are facing stagnation and high failure rate. This study set out to test three hypothesis i.e. process innovation has no significant effect on financial performance of SME’s, pro...

Open access Research Article 10.9734/ajeba/2023/v23i241187

The Moderation Role of Capital Structure in Increasing Company Value

Riana Sitawati, Bagus Kusuma Ardi & Agus Pitoyo · Asian Journal of Economics, Business and Accounting · 2023

Aims: To test capital structure moderates influence size company and profitability to value companies in the property and real estate business listed on the Indonesia Stock Exchange (IDX). Study Design:  Moderating. Place and Duration of Study: The property and real estate busine...

Open access Research Article 10.9734/ajeba/2023/v23i241185

Enhancing Productivity: Artificial Intelligence’s Effect on Productivity of Nepalese Large-Scale Organizations

Dhruba Lal Pandey, Nischal Risal & Bhupindra Jung Basnet · Asian Journal of Economics, Business and Accounting · 2023

The primary issue of the study is to explore the effect of AI integration, user interface, user experience and quality on the productivity of the employees working in large scale organizations in Nepal. The aim of this investigation was to assess the impact of artificial intellig...

Open access Research Article 10.9734/ajeba/2023/v23i241186