Pub Date : 2024-04-19DOI: 10.55493/5006.v14i1.5054
Abdulrahman Ibrahim Al-Ayyaf Iyad Abdel Fattah Al-Nsour
The study aimed to measure the impact of innovation in the communication message on the financial customer relations of the companies listed in stock market in Saudi Arabia "TADAWL", as well as to determine the level of significant difference in perception level of innovation and customer relations according to demographics. The study consists of two populations. The first is all companies listed in the Saudi stock market "TADAWL" that apply marketing innovation. The total companies reached 38 in six key sectors in the economy: consumer services, food retailing, food production, health care, banks, and communications. The second population is all the customers of the listed companies. The research methodology used a full survey method to collect data from companies, and the convenience sample technique was used. Total of Customers reached 500. The study concludes innovation in the communication message- content and design – have a high degree of perception. The study also concludes a strong positive impact of innovation in the content on financial relationships of the listed companies in TADAWL. The statistical differences show significant differences in the innovation in message design according to financial resources of innovation tended to 10% or more, and no such differences in the customer financial relationships according to all demographics. Finally, the presented a set of recommendations that enhance the innovation and financial relationships in the surveyed companies in Saudi Arabia.
{"title":"Effect of innovation in communication message on financial customer relationships: New evidence from Saudi Arabia","authors":"Abdulrahman Ibrahim Al-Ayyaf Iyad Abdel Fattah Al-Nsour","doi":"10.55493/5006.v14i1.5054","DOIUrl":"https://doi.org/10.55493/5006.v14i1.5054","url":null,"abstract":"The study aimed to measure the impact of innovation in the communication message on the financial customer relations of the companies listed in stock market in Saudi Arabia \"TADAWL\", as well as to determine the level of significant difference in perception level of innovation and customer relations according to demographics. The study consists of two populations. The first is all companies listed in the Saudi stock market \"TADAWL\" that apply marketing innovation. The total companies reached 38 in six key sectors in the economy: consumer services, food retailing, food production, health care, banks, and communications. The second population is all the customers of the listed companies. The research methodology used a full survey method to collect data from companies, and the convenience sample technique was used. Total of Customers reached 500. The study concludes innovation in the communication message- content and design – have a high degree of perception. The study also concludes a strong positive impact of innovation in the content on financial relationships of the listed companies in TADAWL. The statistical differences show significant differences in the innovation in message design according to financial resources of innovation tended to 10% or more, and no such differences in the customer financial relationships according to all demographics. Finally, the presented a set of recommendations that enhance the innovation and financial relationships in the surveyed companies in Saudi Arabia.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140683557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-22DOI: 10.55493/5006.v14i1.5030
Hongfei Wu, Ruizhe Gao, Yitong Yin
With the popularity and development of new media, the short video industry has deeply influenced people's daily shopping behavior and entertainment activities. Similarly, with the development of Internet technology, the game industry is attracting more and more attention from game players and consumers. This study explores the impact of short game videos on gamers' willingness to purchase in-game virtual goods according to the SOR theoretical model and the moderating effect of external stimuli such as consumers' differences in game experience and perceived value on their willingness to buy game virtual products. Through a series of literature research and relevant data analysis and processing, this study confirms that some features of short game videos will not have a significant impact on consumers' purchase behavior, but most features will lead consumers to consume games. Features such as Validity and Serviceability, Interactivity, and Sociability are positively correlated with consumers' willingness on consumption, but Influenceability is not significantly correlated with consumers' willingness to buy. In addition, the game experience of consumers has a significant moderating effect, and the perceived value difference also has an important impact on their purchase behavior. The findings from this study can help the new media industry and the gaming industry to grasp the needs of young consumers, represented by university students, and to adjust their marketing strategies more effectively.
随着新媒体的普及和发展，短视频行业已经深深影响了人们的日常购物行为和娱乐活动。同样，随着互联网技术的发展，游戏产业也越来越受到游戏玩家和消费者的关注。本研究根据 SOR 理论模型，探讨游戏短视频对游戏玩家购买游戏内虚拟商品意愿的影响，以及消费者的游戏体验差异和感知价值等外部刺激因素对其购买游戏虚拟产品意愿的调节作用。通过一系列文献研究和相关数据分析处理，本研究证实了游戏短视频的部分特征不会对消费者的购买行为产生显著影响，但大部分特征会引导消费者进行游戏消费。有效性和服务性、互动性、社交性等特征与消费者的消费意愿呈正相关，但影响力与消费者的购买意愿无显著相关。此外，消费者的游戏体验具有显著的调节作用，感知价值差异也对消费者的购买行为有重要影响。本研究的结论有助于新媒体产业和游戏产业把握以大学生为代表的年轻消费者的需求，更有效地调整营销策略。
{"title":"The effect of short game videos on consumers' willingness to purchase virtual items in games: A moderating effect based on game experience","authors":"Hongfei Wu, Ruizhe Gao, Yitong Yin","doi":"10.55493/5006.v14i1.5030","DOIUrl":"https://doi.org/10.55493/5006.v14i1.5030","url":null,"abstract":"With the popularity and development of new media, the short video industry has deeply influenced people's daily shopping behavior and entertainment activities. Similarly, with the development of Internet technology, the game industry is attracting more and more attention from game players and consumers. This study explores the impact of short game videos on gamers' willingness to purchase in-game virtual goods according to the SOR theoretical model and the moderating effect of external stimuli such as consumers' differences in game experience and perceived value on their willingness to buy game virtual products. Through a series of literature research and relevant data analysis and processing, this study confirms that some features of short game videos will not have a significant impact on consumers' purchase behavior, but most features will lead consumers to consume games. Features such as Validity and Serviceability, Interactivity, and Sociability are positively correlated with consumers' willingness on consumption, but Influenceability is not significantly correlated with consumers' willingness to buy. In addition, the game experience of consumers has a significant moderating effect, and the perceived value difference also has an important impact on their purchase behavior. The findings from this study can help the new media industry and the gaming industry to grasp the needs of young consumers, represented by university students, and to adjust their marketing strategies more effectively.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":" 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140213841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
An inclusive environmental green tax is a tax levied on all expenses and income related to the environment to protect the environment and reduce the pressure on the general sector of national revenue. Green tax is levied on industry, corporations, and individuals who through carbon emissions, various chemical emissions, and various greenhouse gases emissions into the environment. To expand the revenue sector, it is first necessary to determine how much expenditure and revenue generated. Most of the government revenue is spent on the mitigation of environmental impacts directly or indirectly. Bangladesh is yet to impose a green tax. In the fiscal year 2014-15, a 5% green tax was proposed but it was not implemented. Developed countries, are working for the proper implementation of green tax constantly by imposing the green tax. Bangladesh collects revenue by levying only certain vehicle registration fees, excise duty, and small changes in the industry, forest, agriculture, and transportation sectors. Bangladesh is more spent than revenue in these sectors. The analysis of the results shown that if the green tax can be imposed in Bangladesh, it will play an effective role in increasing the revenue of Bangladesh's Sustainable Development and long-term financial stability.
{"title":"Green taxation changes government revenue and its applicability in Bangladesh","authors":"Md Faykuzzaman Mia, Muhaiminul Islam, Nahin Rahman","doi":"10.55493/5006.v13i1.4788","DOIUrl":"https://doi.org/10.55493/5006.v13i1.4788","url":null,"abstract":"An inclusive environmental green tax is a tax levied on all expenses and income related to the environment to protect the environment and reduce the pressure on the general sector of national revenue. Green tax is levied on industry, corporations, and individuals who through carbon emissions, various chemical emissions, and various greenhouse gases emissions into the environment. To expand the revenue sector, it is first necessary to determine how much expenditure and revenue generated. Most of the government revenue is spent on the mitigation of environmental impacts directly or indirectly. Bangladesh is yet to impose a green tax. In the fiscal year 2014-15, a 5% green tax was proposed but it was not implemented. Developed countries, are working for the proper implementation of green tax constantly by imposing the green tax. Bangladesh collects revenue by levying only certain vehicle registration fees, excise duty, and small changes in the industry, forest, agriculture, and transportation sectors. Bangladesh is more spent than revenue in these sectors. The analysis of the results shown that if the green tax can be imposed in Bangladesh, it will play an effective role in increasing the revenue of Bangladesh's Sustainable Development and long-term financial stability.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"215 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136067158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-24DOI: 10.55493/5006.v13i1.4761
R. Dorji
The study examines bank-specific determinants of Non-Performing Loans (NPLs) of commercial banks in Bhutan using time series data for the quarterly period from 2014 to 2021. Explanatory variables in this study are credit growth, deposit rate, return on equity and capital adequacy ratio. To investigate the relationship between explanatory variables and NPLs, multiple regression analysis is employed. The regression analysis exhibit that credit growth and deposit rate significantly contribute to the growth of NPLs, while return on equity and capital adequacy ratio lowers NPLs. The outcome of this study is relevant to policy makers and regulators, as the findings suggest higher credit growth and increasing cost of funds are more likely to escalate and expose the commercial banks to NPLs. In addition, adherence to regulatory norms reduces the likelihood of default risk. In this regard, investment in productive sectors and business diversification are seen as an alternative to interest income from loans and advances. The outcome of this study is consistent with past studies on the bank-specific determinants of NPLs. The findings from this study will help decision makers and commercials banks in Bhutan to develop an effective credit risk management framework.
{"title":"Bank-specific determinants of non-performing loans in Bhutan: Does business strategy matter?","authors":"R. Dorji","doi":"10.55493/5006.v13i1.4761","DOIUrl":"https://doi.org/10.55493/5006.v13i1.4761","url":null,"abstract":"The study examines bank-specific determinants of Non-Performing Loans (NPLs) of commercial banks in Bhutan using time series data for the quarterly period from 2014 to 2021. Explanatory variables in this study are credit growth, deposit rate, return on equity and capital adequacy ratio. To investigate the relationship between explanatory variables and NPLs, multiple regression analysis is employed. The regression analysis exhibit that credit growth and deposit rate significantly contribute to the growth of NPLs, while return on equity and capital adequacy ratio lowers NPLs. The outcome of this study is relevant to policy makers and regulators, as the findings suggest higher credit growth and increasing cost of funds are more likely to escalate and expose the commercial banks to NPLs. In addition, adherence to regulatory norms reduces the likelihood of default risk. In this regard, investment in productive sectors and business diversification are seen as an alternative to interest income from loans and advances. The outcome of this study is consistent with past studies on the bank-specific determinants of NPLs. The findings from this study will help decision makers and commercials banks in Bhutan to develop an effective credit risk management framework.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127726570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-22DOI: 10.55493/5006.v13i1.4759
Md Faykuzzaman Mia, Masuma Aktar Nodi, Arif Mia, S. Alam
This paper analyzes how banks profitability responds to fluctuations in cash reserve ratio in Bangladesh. Basically, it’s purpose is to examine the effects of Bangladesh Bank practices of employing cash reserve ratio on banking intermediation activities and as a result its profitability, particularly in conventional commercial banking sector. Coefficient of Correlation is used to find out the relation between cash reserve ratio and banks profitability while t-test is utilized for testing hypothesis. Quantitative time series data for 5 years’ time period of 2017-2021 was collected for the study. The researcher selects ten leading conventional commercial Bank as sample. This study highlights the consequences of movement in CRR on banks profitability by using secondary data. The finding of the study is that CRR has negative relation with banks profitability where Return on Assets (ROA) and Return on Equity (ROE) is studied as profitability indicator. It can be concluded that movement in CRR keep inverse impact on conventional commercial banks profitability in the long run by influencing the banks intermediary work. This paper helps the banks to stand strongly and strategically at the time of tight monetary policy when CRR rate increases by informing the inverse impact of this monetary tool.
{"title":"Impact of cash reserve ratio on banks profitability: A study on conventional commercial banks in Bangladesh","authors":"Md Faykuzzaman Mia, Masuma Aktar Nodi, Arif Mia, S. Alam","doi":"10.55493/5006.v13i1.4759","DOIUrl":"https://doi.org/10.55493/5006.v13i1.4759","url":null,"abstract":"This paper analyzes how banks profitability responds to fluctuations in cash reserve ratio in Bangladesh. Basically, it’s purpose is to examine the effects of Bangladesh Bank practices of employing cash reserve ratio on banking intermediation activities and as a result its profitability, particularly in conventional commercial banking sector. Coefficient of Correlation is used to find out the relation between cash reserve ratio and banks profitability while t-test is utilized for testing hypothesis. Quantitative time series data for 5 years’ time period of 2017-2021 was collected for the study. The researcher selects ten leading conventional commercial Bank as sample. This study highlights the consequences of movement in CRR on banks profitability by using secondary data. The finding of the study is that CRR has negative relation with banks profitability where Return on Assets (ROA) and Return on Equity (ROE) is studied as profitability indicator. It can be concluded that movement in CRR keep inverse impact on conventional commercial banks profitability in the long run by influencing the banks intermediary work. This paper helps the banks to stand strongly and strategically at the time of tight monetary policy when CRR rate increases by informing the inverse impact of this monetary tool.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133785528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-10DOI: 10.55493/5006.v13i1.4725
J. Echobu, F. O. Echobu
The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental sustainability, accounting for an aggregate average performance score of 0.71 (71%) and 0.03 (3%) for social and environmental responsibility respectively. The firms contributed significantly to social responsibility and very little with no significant performance in environmental responsibility. The very low environmental responsibility performance among these firms is worrisome and calls for investigation into the existing national environmental regulatory frameworks.
{"title":"Corporate social responsibility performance among listed non-financial firms in Nigeria","authors":"J. Echobu, F. O. Echobu","doi":"10.55493/5006.v13i1.4725","DOIUrl":"https://doi.org/10.55493/5006.v13i1.4725","url":null,"abstract":"The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental sustainability, accounting for an aggregate average performance score of 0.71 (71%) and 0.03 (3%) for social and environmental responsibility respectively. The firms contributed significantly to social responsibility and very little with no significant performance in environmental responsibility. The very low environmental responsibility performance among these firms is worrisome and calls for investigation into the existing national environmental regulatory frameworks.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123952959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-17DOI: 10.55493/5006.v13i1.4705
A. Armoti, Salem Al Ameri, Jalal Al Hammadi
There is a major need to focus on all such aspects to avoid inconsistencies. It is even noticed that managing the workforce during the time of pandemic has become a real challenge for the organizations because it started to create a negative impact over the workers' productivity that eventually has begun to develop the adverse impact over the organizational growth. It is even claimed by that the high focus over the human asset developed is essential to focus to have the competent and retained workforce. The research tends to clarify the relationship between the Strategic Human Resource Development (SHRD) practices and organizational growth. However, the following research has been organized in the context of the Abu Dhabi National Oil Company (ADNOC). This research has specifically investigated determining the key SHRD practices that contribute to the organizational growth and explained how SHRD helps establishments to maximize the organizational growth of ADNOC by embracing organizational learning. The overall study has an approach to focus more on the challenges areas of organizational development within ADNOC company. The outcomes were evaluated effectively to understand the issues and factors faced by the employees who were responsible for reducing the productivity of the company toward organizational growth by focusing over the organizational development.
{"title":"The impact of strategic human resource development on organizational growth","authors":"A. Armoti, Salem Al Ameri, Jalal Al Hammadi","doi":"10.55493/5006.v13i1.4705","DOIUrl":"https://doi.org/10.55493/5006.v13i1.4705","url":null,"abstract":"There is a major need to focus on all such aspects to avoid inconsistencies. It is even noticed that managing the workforce during the time of pandemic has become a real challenge for the organizations because it started to create a negative impact over the workers' productivity that eventually has begun to develop the adverse impact over the organizational growth. It is even claimed by that the high focus over the human asset developed is essential to focus to have the competent and retained workforce. The research tends to clarify the relationship between the Strategic Human Resource Development (SHRD) practices and organizational growth. However, the following research has been organized in the context of the Abu Dhabi National Oil Company (ADNOC). This research has specifically investigated determining the key SHRD practices that contribute to the organizational growth and explained how SHRD helps establishments to maximize the organizational growth of ADNOC by embracing organizational learning. The overall study has an approach to focus more on the challenges areas of organizational development within ADNOC company. The outcomes were evaluated effectively to understand the issues and factors faced by the employees who were responsible for reducing the productivity of the company toward organizational growth by focusing over the organizational development.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133256852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-02DOI: 10.55493/5006.v12i2.4684
S. Ghosh
By illustrating the demographic composition of individual investors in the DSE of Bangladesh, examining the relationship between demographic factors and investment amount, exploring the relationship between demographic factors and investors' investment periods, highlighting the relationship between demographic factors and investors' emotional state, identifying the relationship between demographic factors and the impact of internal feeling on investors’ investment decision and establishing the relationship between demographic factors and investors’ correct investment decision-making, the current study seeks to fill the knowledge gap regarding the influence of demographic aspects on investors’ decision making process. Primary data are utilized to establish and explain concepts, while secondary data are also employed to support this empirical inquiry. Here, causal-comparative and descriptive study designs have both been applied. The study sample was chosen using the judgmental sampling technique. The characteristics of each investor are described by tabulation and percentage analysis. To depict the connection between demographic factors and individual investors' investment behaviour, various hypotheses are developed. For testing the hypotheses, ANOVA and the Chi-square test are utilized. In the DSE of Bangladesh, investors' decisions about investment quantity, investment time, emotional level, internal feeling, and appropriate investment decisions are strongly correlated with respondents' gender, age, education, occupation, and income.
{"title":"Demographic Aspects and Investors’ Decision Making Process: A Study","authors":"S. Ghosh","doi":"10.55493/5006.v12i2.4684","DOIUrl":"https://doi.org/10.55493/5006.v12i2.4684","url":null,"abstract":"By illustrating the demographic composition of individual investors in the DSE of Bangladesh, examining the relationship between demographic factors and investment amount, exploring the relationship between demographic factors and investors' investment periods, highlighting the relationship between demographic factors and investors' emotional state, identifying the relationship between demographic factors and the impact of internal feeling on investors’ investment decision and establishing the relationship between demographic factors and investors’ correct investment decision-making, the current study seeks to fill the knowledge gap regarding the influence of demographic aspects on investors’ decision making process. Primary data are utilized to establish and explain concepts, while secondary data are also employed to support this empirical inquiry. Here, causal-comparative and descriptive study designs have both been applied. The study sample was chosen using the judgmental sampling technique. The characteristics of each investor are described by tabulation and percentage analysis. To depict the connection between demographic factors and individual investors' investment behaviour, various hypotheses are developed. For testing the hypotheses, ANOVA and the Chi-square test are utilized. In the DSE of Bangladesh, investors' decisions about investment quantity, investment time, emotional level, internal feeling, and appropriate investment decisions are strongly correlated with respondents' gender, age, education, occupation, and income.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115372649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-02DOI: 10.55493/5006.v12i2.4680
Metodius France Marjun Janggur, T. Nugrahanti
The development of number of cryptocurrency startups around the world, including in Indonesia, is increasing every year, demanding business people to provide financial services by accepting the presence of cryptocurrency technology directly in the real world. The purpose of this study is to explore the application of the Statement of Financial Accounting Standards (PSAK) adopting International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) on cryptocurrency companies at the Indonesian National Indodax Company (Bitcoin Indonesia). This research method is descriptive qualitative with data collection methods using interview and observation techniques. The results show that the Indodax Company (Bitcoin Indonesia) uses IAS 2 inventory because the company's core business is in brokerage, which measures cryptocurrency inventory recorded at fair value after deducting costs to sell and is recognized in the income statement and reported in the Available for sale financial asset account. At the same time, the entity applies IAS 38 intangible assets in the measurement, valuation, and presentation of financial statements that refer to computer software and internet domains, not cryptocurrency assets in the form of coins and tokens. In addition, entities that measure and value cryptocurrency assets (cash and tokens) using financial instruments IFRS 9 Financial Instruments: Recognition and Measurement are calculated and recorded as financial assets at fair value through profit or loss (FVTPL).
{"title":"Implementation of Accounting Standards for Cryptocurrency Companies in Indonesia","authors":"Metodius France Marjun Janggur, T. Nugrahanti","doi":"10.55493/5006.v12i2.4680","DOIUrl":"https://doi.org/10.55493/5006.v12i2.4680","url":null,"abstract":"The development of number of cryptocurrency startups around the world, including in Indonesia, is increasing every year, demanding business people to provide financial services by accepting the presence of cryptocurrency technology directly in the real world. The purpose of this study is to explore the application of the Statement of Financial Accounting Standards (PSAK) adopting International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) on cryptocurrency companies at the Indonesian National Indodax Company (Bitcoin Indonesia). This research method is descriptive qualitative with data collection methods using interview and observation techniques. The results show that the Indodax Company (Bitcoin Indonesia) uses IAS 2 inventory because the company's core business is in brokerage, which measures cryptocurrency inventory recorded at fair value after deducting costs to sell and is recognized in the income statement and reported in the Available for sale financial asset account. At the same time, the entity applies IAS 38 intangible assets in the measurement, valuation, and presentation of financial statements that refer to computer software and internet domains, not cryptocurrency assets in the form of coins and tokens. In addition, entities that measure and value cryptocurrency assets (cash and tokens) using financial instruments IFRS 9 Financial Instruments: Recognition and Measurement are calculated and recorded as financial assets at fair value through profit or loss (FVTPL).","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130469689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-16DOI: 10.55493/5006.v12i2.4657
Yue Su, Zhuang Ma, Xinyuan Yin, Yuehan Zhao, Yi Qu
This paper aims to analyze the impact of live commerce business on Starbucks consumers' purchase intention, explore the impact of consumer satisfaction preference on Starbucks consumers' purchase intention of coffee, and explore the influence of supervision strength and its moderating effect of live commerce on Starbucks customer satisfaction. On the basis of understanding the definition and relevant literature, reasonable assumptions are put forward. Then, this study used the hierarchical regression analysis tool to test the hypothesis and conducted a questionnaire survey on 1091 consumer groups who had the experience of watching live commerce and ordering shopping. Through correlation and regression analysis, this study found that supervision, live interactive effect, commodity quality and after-sales service are the key factors affecting consumers' satisfaction with Starbucks live delivery mode. In addition, the supervision strength has significantly adjusted the relationship between fundamental facilities, logistics after sales and Starbucks customer satisfaction. Therefore, building a "department supervision + industry self-discipline" supervision system, enhancing the interactive effect of Starbucks live commerce, strictly controlling the product quality of Starbucks and improving Starbucks after-sales service system are feasible suggestions to improve consumer satisfaction under Starbucks live delivery mode and emphasizing the moderating effect of supervision strength on live commerce so as to provide reference for relevant stakeholders involved in live shopping to make optimal decisions, so as to protect the interests of all parties, achieve win-win results.
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