This paper aims to examine the influence of FinTech, Crowdfunding, and Information Technology (IT) on Nonprofit Organizations (NPOs). The literature supported that NPOs increasingly utilize FinTech, Crowdfunding, and IT services to improve efficiency and effectiveness. Web-based Services and Technology Acceptance Model (TAM) are deployed to assess the impact of FinTech, Crowdfunding, and IT on NPOs. The TAM model was a valuable predictor of NPO acceptance and utilization of these technologies. The economic and social impact of innovative technology is significant. Fintech influences the development of digital transformation. Fintech offers alternative financing methods for nonprofit organizations through crowdfunding. By standardizing information, reducing transaction costs, and spreading the risk among several funders, online crowdfunding increase and diversify opportunities offered to donors.
{"title":"Rethinking Funding Nonprofit Organizations Through Crowdfunding: The Use of Financial Technology","authors":"Mohamad A. Abdallah, Joumana A. Younis","doi":"10.20849/abr.v8i2.1365","DOIUrl":"https://doi.org/10.20849/abr.v8i2.1365","url":null,"abstract":"This paper aims to examine the influence of FinTech, Crowdfunding, and Information Technology (IT) on Nonprofit Organizations (NPOs). The literature supported that NPOs increasingly utilize FinTech, Crowdfunding, and IT services to improve efficiency and effectiveness. Web-based Services and Technology Acceptance Model (TAM) are deployed to assess the impact of FinTech, Crowdfunding, and IT on NPOs. The TAM model was a valuable predictor of NPO acceptance and utilization of these technologies. The economic and social impact of innovative technology is significant. Fintech influences the development of digital transformation. Fintech offers alternative financing methods for nonprofit organizations through crowdfunding. By standardizing information, reducing transaction costs, and spreading the risk among several funders, online crowdfunding increase and diversify opportunities offered to donors.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135511050","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}
This study aimed to identify the current characteristics of a 'Good Iranian' graduate in the field of journalism and media studies in Iran using the qualitative research method of thematic analysis. The study's population consists of 45 master's degree students in journalism, promotion, communication, and cultural studies at the Soore University of Tehran who have been working in the media for at least two years after earning their bachelor's degree. A sample of 25 purposefully selected students was considered for unstructured interviews. Results showed five (5) comprehensive themes and 11 organizing themes characterizing a good graduate. The comprehensive themes constituted observing professional ethics while respecting ethics and objectivism in reporting events; being brave, having the courage to enter events such as war, earthquake, flood, etc., and having the intuition to reach, know, and locate news and news event to find the subject; being professional with subject knowledge, able to prepare material and increase others' knowledge; being competent in digital journalism, expressed in terms of cyberspace presence and functionality skills in this space; and, literate with international involvement, equipped with competencies in foreign languages, dealing with global organizations such as UNESCO, and being acquainted with journalistic events of the world.
{"title":"Needed Current Characteristics of a Good Iranian Graduate in Journalism and Media Studies","authors":"Omid A. Masoudi, H. Hejase","doi":"10.20849/abr.v8i2.1368","DOIUrl":"https://doi.org/10.20849/abr.v8i2.1368","url":null,"abstract":"This study aimed to identify the current characteristics of a 'Good Iranian' graduate in the field of journalism and media studies in Iran using the qualitative research method of thematic analysis. The study's population consists of 45 master's degree students in journalism, promotion, communication, and cultural studies at the Soore University of Tehran who have been working in the media for at least two years after earning their bachelor's degree. A sample of 25 purposefully selected students was considered for unstructured interviews. Results showed five (5) comprehensive themes and 11 organizing themes characterizing a good graduate. The comprehensive themes constituted observing professional ethics while respecting ethics and objectivism in reporting events; being brave, having the courage to enter events such as war, earthquake, flood, etc., and having the intuition to reach, know, and locate news and news event to find the subject; being professional with subject knowledge, able to prepare material and increase others' knowledge; being competent in digital journalism, expressed in terms of cyberspace presence and functionality skills in this space; and, literate with international involvement, equipped with competencies in foreign languages, dealing with global organizations such as UNESCO, and being acquainted with journalistic events of the world.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81495806","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}
Quiet quitting has emerged as an area of concern for businesses and societies in the wake of the ‘Great Resignation’ following COVID-19. While there is an emerging body of work surrounding the motivations of quiet quitting as a rejection of being enslaved to one’s work, little is known as to the implications of this phenomenon on Asian businesses. This viewpoint provides an overview of the literature to date and explores the steps Asian businesses should take to address potential quiet quitting proclivities among the existing and future workforce. In particular, businesses need to consider how COVID-19 has changed the landscape of work and generated psychological stresses among employees working from home, who have had to deal with their professional and private lives concurrently (Liu 2023). To combat quiet quitting in this new era, it is imperative to rethink work cultures, with an emphasis on facilitating greater autonomy in how work is performed (where applicable) and accordingly re-evaluating employment contracts.
{"title":"Quiet Quitting – Implications for Asian Businesses","authors":"Jenna Campton, Aaron Tham, Hiram Ting","doi":"10.14707/ajbr.230153","DOIUrl":"https://doi.org/10.14707/ajbr.230153","url":null,"abstract":"Quiet quitting has emerged as an area of concern for businesses and societies in the wake of the ‘Great Resignation’ following COVID-19. While there is an emerging body of work surrounding the motivations of quiet quitting as a rejection of being enslaved to one’s work, little is known as to the implications of this phenomenon on Asian businesses. This viewpoint provides an overview of the literature to date and explores the steps Asian businesses should take to address potential quiet quitting proclivities among the existing and future workforce. In particular, businesses need to consider how COVID-19 has changed the landscape of work and generated psychological stresses among employees working from home, who have had to deal with their professional and private lives concurrently (Liu 2023). To combat quiet quitting in this new era, it is imperative to rethink work cultures, with an emphasis on facilitating greater autonomy in how work is performed (where applicable) and accordingly re-evaluating employment contracts.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84295745","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}
K. Ravishankar, A. Subramani, N. Akbar Jan, C. Ramkumar
The study aims to examine the factors impelling young adults’ intention to use electric bikes (EB) to promote sustainable transportation in India. In this research, the theory of planned behavior (TPB) model is extended with environmental knowledge (EKL), environmental concern (ECN), and government policy support (GPS) to understand the intention to use (ITU) of young adults on electric bikes. Using a stratified random sampling technique, the survey was conducted among 354 electric bike users across major cities from Tamil Nadu, India. The PLS-SEM was used to analyze the conceptual model of the research. The findings of the research support that ECN, EKL, and GPS have a significant positive direct influence on young adults’ attitude (ATT) and an indirect effect on the intention to use (ITU) e-bikes. Among the three mediating variables, ATT and SJN mediate the relationship between ECN, EKL, and GPS on ATT and ITU of e-bikes. The study offered insightful recommendations to broaden the scope of research on electric bike sellers and manufacturers to plan sales and marketing strategies, for the government to make policy decisions, and ultimately to increase consumer interest in sustainable transportation.
{"title":"Examining the Factors Influencing the Intention to Use Electric Bikes by Young Adults: Using Extended Theory of Planned Behavior Model","authors":"K. Ravishankar, A. Subramani, N. Akbar Jan, C. Ramkumar","doi":"10.14707/ajbr.230150","DOIUrl":"https://doi.org/10.14707/ajbr.230150","url":null,"abstract":"The study aims to examine the factors impelling young adults’ intention to use electric bikes (EB) to promote sustainable transportation in India. In this research, the theory of planned behavior (TPB) model is extended with environmental knowledge (EKL), environmental concern (ECN), and government policy support (GPS) to understand the intention to use (ITU) of young adults on electric bikes. Using a stratified random sampling technique, the survey was conducted among 354 electric bike users across major cities from Tamil Nadu, India. The PLS-SEM was used to analyze the conceptual model of the research. The findings of the research support that ECN, EKL, and GPS have a significant positive direct influence on young adults’ attitude (ATT) and an indirect effect on the intention to use (ITU) e-bikes. Among the three mediating variables, ATT and SJN mediate the relationship between ECN, EKL, and GPS on ATT and ITU of e-bikes. The study offered insightful recommendations to broaden the scope of research on electric bike sellers and manufacturers to plan sales and marketing strategies, for the government to make policy decisions, and ultimately to increase consumer interest in sustainable transportation.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90370847","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}
Maps based on bibliographic data of 50 of 264 keywords in 111 papers show that service quality, SERVQUAL, and customer satisfaction are the most popular topics in service management research. The discussion about costs are relatively minimal and is not directly related to SERVQUAL but to service quality and customer satisfaction. This empirical evidence is interesting, given that cost is an intrinsic element of service quality that is much more measurable and controllable in practice. The logical relationship between price, cost, activity, and service quality was studied to find the possibility of placing the cost aspect into the original model of SERVQUAL. A mixed methods study combining preliminary theoretical evaluation and empirical research findings is used to develop the model of ServQual. This study succeeded in presenting gaps 6 and 7 inside a framework called the Service Quality Improvement Driver (SQuID). SQuID clarifies the significant relationship between service quality, cost, and price on SERVQUAL. This framework can help companies analyze and develop traceable service quality comprehensively and improve service quality effectively, even on an ongoing basis. Further research in the geographical context shows that the SQuID framework can be a practical solution for Asian businesses that are already quite familiar with SERVQUAL. Cultural-based service quality in the dimensions of tangible and empathy need special consideration when implementing the SQuID framework in several business sectors in Asia
{"title":"Unboxing SERVQUAL: SQuID Inside!","authors":"Sihar Tigor Benjamin Tambunan","doi":"10.14707/ajbr.230149","DOIUrl":"https://doi.org/10.14707/ajbr.230149","url":null,"abstract":"Maps based on bibliographic data of 50 of 264 keywords in 111 papers show that service quality, SERVQUAL, and customer satisfaction are the most popular topics in service management research. The discussion about costs are relatively minimal and is not directly related to SERVQUAL but to service quality and customer satisfaction. This empirical evidence is interesting, given that cost is an intrinsic element of service quality that is much more measurable and controllable in practice. The logical relationship between price, cost, activity, and service quality was studied to find the possibility of placing the cost aspect into the original model of SERVQUAL. A mixed methods study combining preliminary theoretical evaluation and empirical research findings is used to develop the model of ServQual. This study succeeded in presenting gaps 6 and 7 inside a framework called the Service Quality Improvement Driver (SQuID). SQuID clarifies the significant relationship between service quality, cost, and price on SERVQUAL. This framework can help companies analyze and develop traceable service quality comprehensively and improve service quality effectively, even on an ongoing basis. Further research in the geographical context shows that the SQuID framework can be a practical solution for Asian businesses that are already quite familiar with SERVQUAL. Cultural-based service quality in the dimensions of tangible and empathy need special consideration when implementing the SQuID framework in several business sectors in Asia","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"1 9-10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78514457","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}
Gender issues involving job employment and promotion in the tourism and hospitality industry are influenced by cultural differences between individualism and collectivism. As many countries rely on revenue from tourism and hospitality, raising awareness of culturebased gender issues contributes to the sustainable development of this sector. Consequently, given the uncertainty and ambiguity surrounding these concepts, it is important to explore the functional mechanisms of cultural differences in gender issues. To this end, this study employed the grounded theory method to conduct semi-structured interviews of human resource managers of tourism organizations in various countries. It was concluded that four key factors—gender-based employment opportunities, gender-based job promotions, gender in leadership roles, and gender bias—are impacted by cultural differences in gender issues. These findings are discussed with the support of previous research, following which a theoretical framework is constructed to illustrate the significance of individualistic and collectivistic cultures' different perspectives on gender issues. This paper then explains the implications of the findings for scholarly and managerial fields, with a particular focus on the implications for the Asian business context. Finally, the limitations of the study are acknowledged, and recommendations for future research are provided.
{"title":"The Influence of Cultural Differences on Gender Issues in Tourism and Hospitality Employment: A Grounded Theory Analysis","authors":"Sanhakot Vithayaporn","doi":"10.14707/ajbr.230151","DOIUrl":"https://doi.org/10.14707/ajbr.230151","url":null,"abstract":"Gender issues involving job employment and promotion in the tourism and hospitality industry are influenced by cultural differences between individualism and collectivism. As many countries rely on revenue from tourism and hospitality, raising awareness of culturebased gender issues contributes to the sustainable development of this sector. Consequently, given the uncertainty and ambiguity surrounding these concepts, it is important to explore the functional mechanisms of cultural differences in gender issues. To this end, this study employed the grounded theory method to conduct semi-structured interviews of human resource managers of tourism organizations in various countries. It was concluded that four key factors—gender-based employment opportunities, gender-based job promotions, gender in leadership roles, and gender bias—are impacted by cultural differences in gender issues. These findings are discussed with the support of previous research, following which a theoretical framework is constructed to illustrate the significance of individualistic and collectivistic cultures' different perspectives on gender issues. This paper then explains the implications of the findings for scholarly and managerial fields, with a particular focus on the implications for the Asian business context. Finally, the limitations of the study are acknowledged, and recommendations for future research are provided.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73372128","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}
Over the past two years, the Covid 19 pandemic was the greatest communicable outbreak that has upended almost every aspect of our lives. Despite this, the progress in realizing sustainable development remains as a challenge in the global perspective and yet it should be eliminated. The world is facing a pragmatic threat of climate change which potentially damage the Earth’s ecosystems. There is a need for all relevant parties to cooperatively care for the environment in decreasing the environmental degradation and climate change in achieving sustainability to leave no one left behind. Our study highlights the perception of the firm at firm-level that can link environmental sustainability practices and firm performance, especifically in the Micro, Small and Medium Enterprises (MSMEs). Hence, in this study, we will examine how corporate sustainability orientation influences firm performance, and how corporate sustainability orientation influences firm performance through environmental practices with the use of the Natural Resource-based View (NRBV) theory and Stakeholder theory. This study uses a judgmental sampling method with a set of criteria to have an accurate result for the study. A total of 219 responses were collected and this study uses a Partial Least Squares – Structural Equation Modeling (PLS-SEM) approach in data analysis. From the analysis, both corporate sustainability orientation and environmental practices were found significant, while the relationship between corporate sustainability orientation and firm performance was found significant through the indirect effect. For future studies, this study suggests researcher to explore corporate sustainability orientation in the perspective of firm-level and individual-level to have a comparison in terms of perception towards sustainability practices and how it impacts the firm performance.
{"title":"Corporate Sustainability Orientation, Sustainable Development Practices, and Firm Performance of MSMEs in Malaysia.","authors":"P. Mah, Francis Chuah, Sahar E-Vahdati","doi":"10.14707/ajbr.230152","DOIUrl":"https://doi.org/10.14707/ajbr.230152","url":null,"abstract":"Over the past two years, the Covid 19 pandemic was the greatest communicable outbreak that has upended almost every aspect of our lives. Despite this, the progress in realizing sustainable development remains as a challenge in the global perspective and yet it should be eliminated. The world is facing a pragmatic threat of climate change which potentially damage the Earth’s ecosystems. There is a need for all relevant parties to cooperatively care for the environment in decreasing the environmental degradation and climate change in achieving sustainability to leave no one left behind. Our study highlights the perception of the firm at firm-level that can link environmental sustainability practices and firm performance, especifically in the Micro, Small and Medium Enterprises (MSMEs). Hence, in this study, we will examine how corporate sustainability orientation influences firm performance, and how corporate sustainability orientation influences firm performance through environmental practices with the use of the Natural Resource-based View (NRBV) theory and Stakeholder theory. This study uses a judgmental sampling method with a set of criteria to have an accurate result for the study. A total of 219 responses were collected and this study uses a Partial Least Squares – Structural Equation Modeling (PLS-SEM) approach in data analysis. From the analysis, both corporate sustainability orientation and environmental practices were found significant, while the relationship between corporate sustainability orientation and firm performance was found significant through the indirect effect. For future studies, this study suggests researcher to explore corporate sustainability orientation in the perspective of firm-level and individual-level to have a comparison in terms of perception towards sustainability practices and how it impacts the firm performance.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90773243","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}
Pop-up stores are a way to promote exposure in ambient media, which stimulates the interest of potential customers. The study examines how in-store atmosphere, surprise factors, brand experience, brand attitude, word-of-mouth (WOM), and purchase intentions are structured and influence each other. The study chooses a pop-up store that is an online women's shoe brand to conduct the research. A total of 480 usable samples were used in the study. The study has adopted structural equation modeling (SEM) with the help of AMOS software to bring the outcomes of the research. The study finds that the store atmosphere affects the surprise factors, brand experience, and brand attitude. Whereas, surprise factors positively affect the brand experience and brand attitude. The brand experience impacts brand attitude and WOM. However, the brand experience is affecting the purchase intention in the study. The study also finds that the brand attitude affects the WOM and purchase intention. Further, WOM is affects the purchase intention in the study. So far, there has been no research conducted on the attitudes and behaviors of consumers affected by online-to-offline pop-up shops. Therefore, as part of the present study, consumer sentiment generated by pop-up stores is explored concerning consumers' attitudes and behaviors towards the brand, thereby providing the industry with a reference for creating pop-up stores. The gap in research regarding setting up online to offline pop-up stores that are currently lacking is filled by researchers, academicians, and the sector.
{"title":"Does Online Brand Influence Offline Word-of-mouth? Using Pop-up Stores as a Means of Surprise and Brand Experience","authors":"Kuan-Yin Lee, Prasana Kumar Samanta","doi":"10.14707/ajbr.230148","DOIUrl":"https://doi.org/10.14707/ajbr.230148","url":null,"abstract":"Pop-up stores are a way to promote exposure in ambient media, which stimulates the interest of potential customers. The study examines how in-store atmosphere, surprise factors, brand experience, brand attitude, word-of-mouth (WOM), and purchase intentions are structured and influence each other. The study chooses a pop-up store that is an online women's shoe brand to conduct the research. A total of 480 usable samples were used in the study. The study has adopted structural equation modeling (SEM) with the help of AMOS software to bring the outcomes of the research. The study finds that the store atmosphere affects the surprise factors, brand experience, and brand attitude. Whereas, surprise factors positively affect the brand experience and brand attitude. The brand experience impacts brand attitude and WOM. However, the brand experience is affecting the purchase intention in the study. The study also finds that the brand attitude affects the WOM and purchase intention. Further, WOM is affects the purchase intention in the study. So far, there has been no research conducted on the attitudes and behaviors of consumers affected by online-to-offline pop-up shops. Therefore, as part of the present study, consumer sentiment generated by pop-up stores is explored concerning consumers' attitudes and behaviors towards the brand, thereby providing the industry with a reference for creating pop-up stores. The gap in research regarding setting up online to offline pop-up stores that are currently lacking is filled by researchers, academicians, and the sector.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86778203","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}
Tourism development requires the support and involvement of stakeholders in the tourism sector. The community is one element of the stakeholders to work together with the Government and the business/private sector to synergize to implement and support tourism development. Tourism development in Tourism Villages is cross-sector for the purpose of achieving the development of tourist villages through the principles of sustainable tourism. The purpose of this research is to identify the Potential of Natural, Cultural and Craft Resources in Wanayasa Village, to know the role of assistants in Tourism Villages as well as the Implementation of Empowerment in Tourism Villages. The method used in this study uses a qualitative descriptive with field surveys on mentoring activities which are believed to be able to encourage optimal empowerment of the community, so that there is no gap of understanding between the parties providing assistance and the target beneficiaries. Empowerment is one of the strong indicators that exist in tourist villages because the concept of developing a tourist village is based on community empowerment (Community Base Tourism) where the community has an important role in developing a tourist village with a tagline from the community, by the community and for the community.
{"title":"Tourism Village Assistance in Purwakarta Regency (Case Study of Indonesian Wanayasa Village)","authors":"Apay Safari, Lia Afriza, A. Riyanti","doi":"10.14707/ajbr.230147","DOIUrl":"https://doi.org/10.14707/ajbr.230147","url":null,"abstract":"Tourism development requires the support and involvement of stakeholders in the tourism sector. The community is one element of the stakeholders to work together with the Government and the business/private sector to synergize to implement and support tourism development. Tourism development in Tourism Villages is cross-sector for the purpose of achieving the development of tourist villages through the principles of sustainable tourism. The purpose of this research is to identify the Potential of Natural, Cultural and Craft Resources in Wanayasa Village, to know the role of assistants in Tourism Villages as well as the Implementation of Empowerment in Tourism Villages. The method used in this study uses a qualitative descriptive with field surveys on mentoring activities which are believed to be able to encourage optimal empowerment of the community, so that there is no gap of understanding between the parties providing assistance and the target beneficiaries. Empowerment is one of the strong indicators that exist in tourist villages because the concept of developing a tourist village is based on community empowerment (Community Base Tourism) where the community has an important role in developing a tourist village with a tagline from the community, by the community and for the community.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86687269","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}
The assessment of material misstatement risk is a critical judgmental matter for CPAs, but the uncertainty and subjectivity of judgment lead to a qualitative description of risk evaluation. By sorting out the inquiry letters issued by stock exchanges to listed companies in recent years, constructing a material misstatement risk system using fault trees and quantifying them using fuzzy hierarchical synthesis analysis, this paper not only provides a new reference basis and new audit ideas for annual audits, but also helps CPAs to better identify and evaluate material misstatement risks and improve the effectiveness of audits during annual audits.
{"title":"Exploring the Impact of Annual Report Inquiries on Audit Risk - Based on the Perspective of Anchoring Effect","authors":"Xinyue Zhang, Jun Zhou","doi":"10.20849/abr.v8i1.1357","DOIUrl":"https://doi.org/10.20849/abr.v8i1.1357","url":null,"abstract":"The assessment of material misstatement risk is a critical judgmental matter for CPAs, but the uncertainty and subjectivity of judgment lead to a qualitative description of risk evaluation. By sorting out the inquiry letters issued by stock exchanges to listed companies in recent years, constructing a material misstatement risk system using fault trees and quantifying them using fuzzy hierarchical synthesis analysis, this paper not only provides a new reference basis and new audit ideas for annual audits, but also helps CPAs to better identify and evaluate material misstatement risks and improve the effectiveness of audits during annual audits.","PeriodicalId":37159,"journal":{"name":"Asian Journal of Business Research","volume":"136 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78257003","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}
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