I. N. W. Asmara Putra, Anak Agung Gde Putu Widanaputra, I. P. A. S. Wibawa, I. G. A. Gde Adhi Raditya
In the financial sector, technology that is currently developing rapidly, especially in the investment sector, is fintech investment management. The aim of this research is to analyze the factors that influence interest in using and behavior in using fintech investment management. This research was conducted at the Udayana University Investment Gallery, with a population of the entire Z generation in the province of Bali. The data analysis technique used is the Partial Least Square (PLS) method. The results of the analysis show that performance expectations, social influence, facilitating conditions, hedonic motivation, and habits have a positive effect on interest in using fintech investment management, while business expectations and price value have no effect. And there is a positive influence of interest in use on behavior in using fintech investment management.
在金融领域，目前发展迅速的技术，尤其是投资领域的技术，就是金融科技投资管理。本研究旨在分析影响使用金融科技投资管理的兴趣和行为的因素。本研究在乌达亚纳大学投资长廊进行，研究对象为巴厘岛省的整个 Z 世代。使用的数据分析技术是偏最小二乘法（PLS）。分析结果显示，绩效预期、社会影响、便利条件、享乐动机和习惯对使用金融科技投资管理的兴趣有正向影响，而商业预期和价格价值没有影响。使用兴趣对使用金融科技投资管理的行为有正向影响。
{"title":"Determinants of Generation Z's Interest in Investing in Stock Using Financial Technology Investment Management","authors":"I. N. W. Asmara Putra, Anak Agung Gde Putu Widanaputra, I. P. A. S. Wibawa, I. G. A. Gde Adhi Raditya","doi":"10.47191/afmj/v9i3.02","DOIUrl":"https://doi.org/10.47191/afmj/v9i3.02","url":null,"abstract":"In the financial sector, technology that is currently developing rapidly, especially in the investment sector, is fintech investment management. The aim of this research is to analyze the factors that influence interest in using and behavior in using fintech investment management. This research was conducted at the Udayana University Investment Gallery, with a population of the entire Z generation in the province of Bali. The data analysis technique used is the Partial Least Square (PLS) method. The results of the analysis show that performance expectations, social influence, facilitating conditions, hedonic motivation, and habits have a positive effect on interest in using fintech investment management, while business expectations and price value have no effect. And there is a positive influence of interest in use on behavior in using fintech investment management.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"144 S273","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140256519","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}
Dr. MASNO, S.E., M.M., M.M, Dr. Hadi Supratikta, M.M., Soffy Agustini, S.M.
This study aims to analyze internal fundamental factors that affect the share prices of consumer industry companies listed on the Indonesia Stock Exchange against stock prices for the period 2013 – 2022. The population in this study is annual financial statements, while the samples used are balance sheets, financial statements, income statements, financial statements, and other reports for the last 10 years. The methods used are multiple linear regression test analysis, coefficient of determination, partial t-test, and simultaneous F test, using SPSS. The results showed that the adjustment value of the R square coefficient of determination was 0.874, which means that the independent variable affects the dependent variable by 87.4% and the remaining 12.6% is influenced by other variables outside this study. The results of Test F prove that there is a simultaneous influence of fundamental factors on Stock Price, while the results of Test t prove that some fundamental factors on Stock Price have no effect.
本研究旨在对照2013-2022年期间的股票价格，分析影响在印度尼西亚证券交易所上市的消费行业公司股价的内部基本因素。本研究的研究对象是年度财务报表，使用的样本是过去 10 年的资产负债表、财务报表、利润表、财务报表和其他报告。采用的方法有多元线性回归检验分析、判定系数、部分 t 检验和同时 F 检验，使用的是 SPSS。结果显示，R 平方决定系数的调整值为 0.874，这意味着自变量对因变量的影响为 87.4%，其余 12.6%受本研究之外的其他变量影响。检验 F 的结果证明基本面因素对股价存在同步影响，而检验 t 的结果证明某些基本面因素对股价没有影响。
{"title":"Financial Management: Fundamental Factors against Stock Prices on the Indonesia Stock Exchange","authors":"Dr. MASNO, S.E., M.M., M.M, Dr. Hadi Supratikta, M.M., Soffy Agustini, S.M.","doi":"10.47191/afmj/v9i3.01","DOIUrl":"https://doi.org/10.47191/afmj/v9i3.01","url":null,"abstract":"This study aims to analyze internal fundamental factors that affect the share prices of consumer industry companies listed on the Indonesia Stock Exchange against stock prices for the period 2013 – 2022. The population in this study is annual financial statements, while the samples used are balance sheets, financial statements, income statements, financial statements, and other reports for the last 10 years. The methods used are multiple linear regression test analysis, coefficient of determination, partial t-test, and simultaneous F test, using SPSS. The results showed that the adjustment value of the R square coefficient of determination was 0.874, which means that the independent variable affects the dependent variable by 87.4% and the remaining 12.6% is influenced by other variables outside this study. The results of Test F prove that there is a simultaneous influence of fundamental factors on Stock Price, while the results of Test t prove that some fundamental factors on Stock Price have no effect.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"30 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140265267","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 present paper aims at assessing the financial information quality within Tunisian firms. We analyzed a sample annual data of 78 financial and non-financial Tunisian listed companies. We use the level of discretionary accruals and if the firm restate its financial statement or not as proxies of financial information quality. Our main results show that the financial information quality is globally low. We note a high level of discretionary accruals within financial firms compared to non-financial pears. We also find that financial firms are less likely to restate their financial statements compared to those of non-financial firms.
{"title":"Assessment of Financial Information Quality: Evidence from Tunisian Context","authors":"Sameh Aloui, Amel Belanès","doi":"10.47191/afmj/v9i2.03","DOIUrl":"https://doi.org/10.47191/afmj/v9i2.03","url":null,"abstract":"The present paper aims at assessing the financial information quality within Tunisian firms. We analyzed a sample annual data of 78 financial and non-financial Tunisian listed companies. We use the level of discretionary accruals and if the firm restate its financial statement or not as proxies of financial information quality. Our main results show that the financial information quality is globally low. We note a high level of discretionary accruals within financial firms compared to non-financial pears. We also find that financial firms are less likely to restate their financial statements compared to those of non-financial firms.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"301 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447935","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 SME sector is crucial for Kenya's government, driving inclusive economic growth, regional development, employment, and poverty reduction. Women-owned SMEs face challenges, including limited risk tolerance, hindering expansion. Financial skills, operating costs, and other issues contribute to their struggles. This paper explored the impact of financial literacy on the financial performance of women-owned SMEs in Garissa County, Kenya. The study focused on budgetary proficiency and debt navigation skills. Using a descriptive survey design and anchored on the Dual Process Theory, the research involved 399 sampled women owned SMEs out of a population of 763. The findings revealed significant relationships between budgetary proficiency and financial performance (Pearson’s r= 0.690, p<0.000) and debt navigation skills and financial performance (Pearson’s r=0.515, p<0.000). These predictors explain approximately 26.5% of the variance in women-owned SME performance (R Square = 0.265). The regression coefficients indicate that budgetary proficiency has a minimal effect (β = 0.010, p=0.027<0.05), influencing performance by 1.0%, while debt navigation skills have a moderate effect (β = 0.351, p=0.000<0.05), influencing performance by 35.1%. The study recommends strengthening financial management training, customizing financial literacy programs to address diverse gaps, and promoting inclusive budgeting practices among women-owned SMEs. Enhancing debt navigation skills is particularly emphasized for a more positive impact on the financial performance of women-owned SMEs in Garissa County.
{"title":"Financial literacy and Performance of Women-Owned SMEs in Garissa County, Kenya","authors":"Odunga, Robert Mukoswa","doi":"10.47191/afmj/v9i2.02","DOIUrl":"https://doi.org/10.47191/afmj/v9i2.02","url":null,"abstract":"The SME sector is crucial for Kenya's government, driving inclusive economic growth, regional development, employment, and poverty reduction. Women-owned SMEs face challenges, including limited risk tolerance, hindering expansion. Financial skills, operating costs, and other issues contribute to their struggles. This paper explored the impact of financial literacy on the financial performance of women-owned SMEs in Garissa County, Kenya. The study focused on budgetary proficiency and debt navigation skills. Using a descriptive survey design and anchored on the Dual Process Theory, the research involved 399 sampled women owned SMEs out of a population of 763. The findings revealed significant relationships between budgetary proficiency and financial performance (Pearson’s r= 0.690, p<0.000) and debt navigation skills and financial performance (Pearson’s r=0.515, p<0.000). These predictors explain approximately 26.5% of the variance in women-owned SME performance (R Square = 0.265). The regression coefficients indicate that budgetary proficiency has a minimal effect (β = 0.010, p=0.027<0.05), influencing performance by 1.0%, while debt navigation skills have a moderate effect (β = 0.351, p=0.000<0.05), influencing performance by 35.1%. The study recommends strengthening financial management training, customizing financial literacy programs to address diverse gaps, and promoting inclusive budgeting practices among women-owned SMEs. Enhancing debt navigation skills is particularly emphasized for a more positive impact on the financial performance of women-owned SMEs in Garissa County.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"35 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140449880","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}
Eje Grace Chinyere, Okolie Jonathan, Ebele Igwemeka
Notwithstanding the availability of cashless banking instrument in Nigeria, its definite impact on economic growth has not been well established. The goal of this study is to determine how Nigeria's economic growth is impacted specifically by cashless banking. Multiple regression analysis employing the ordinary least-square (OLS) approach was used in a quantitative design. However, the federal office of statistics and the CBN annual report provided the secondary data for this study. The relevance of the data is examined using the Ordinary Least Squares (OLS) approach. Augmented Dickey Fuller (ADF) unit root tests were also used in several tests to determine the viability of the model assumptions. The data indicate that point-of-sale terminals were relevant for economic growth throughout the study period. The results shows that cashless banking have significant effect on GDP in the long run. Users' education, availability in the hinterlands and security of the gadgets for the operators could enhance wide usage and acceptability. The government and bankers should work harder on building infrastructure and launching aggressive public awareness efforts in the meanwhile.
{"title":"Assessing the Impact of Cashless Banking on Economic Growth in Nigeria","authors":"Eje Grace Chinyere, Okolie Jonathan, Ebele Igwemeka","doi":"10.47191/afmj/v9i2.01","DOIUrl":"https://doi.org/10.47191/afmj/v9i2.01","url":null,"abstract":"Notwithstanding the availability of cashless banking instrument in Nigeria, its definite impact on economic growth has not been well established. The goal of this study is to determine how Nigeria's economic growth is impacted specifically by cashless banking. Multiple regression analysis employing the ordinary least-square (OLS) approach was used in a quantitative design. However, the federal office of statistics and the CBN annual report provided the secondary data for this study. The relevance of the data is examined using the Ordinary Least Squares (OLS) approach. Augmented Dickey Fuller (ADF) unit root tests were also used in several tests to determine the viability of the model assumptions. The data indicate that point-of-sale terminals were relevant for economic growth throughout the study period. The results shows that cashless banking have significant effect on GDP in the long run. Users' education, availability in the hinterlands and security of the gadgets for the operators could enhance wide usage and acceptability. The government and bankers should work harder on building infrastructure and launching aggressive public awareness efforts in the meanwhile.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"177 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139833558","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}
Eje Grace Chinyere, Okolie Jonathan, Ebele Igwemeka
Notwithstanding the availability of cashless banking instrument in Nigeria, its definite impact on economic growth has not been well established. The goal of this study is to determine how Nigeria's economic growth is impacted specifically by cashless banking. Multiple regression analysis employing the ordinary least-square (OLS) approach was used in a quantitative design. However, the federal office of statistics and the CBN annual report provided the secondary data for this study. The relevance of the data is examined using the Ordinary Least Squares (OLS) approach. Augmented Dickey Fuller (ADF) unit root tests were also used in several tests to determine the viability of the model assumptions. The data indicate that point-of-sale terminals were relevant for economic growth throughout the study period. The results shows that cashless banking have significant effect on GDP in the long run. Users' education, availability in the hinterlands and security of the gadgets for the operators could enhance wide usage and acceptability. The government and bankers should work harder on building infrastructure and launching aggressive public awareness efforts in the meanwhile.
{"title":"Assessing the Impact of Cashless Banking on Economic Growth in Nigeria","authors":"Eje Grace Chinyere, Okolie Jonathan, Ebele Igwemeka","doi":"10.47191/afmj/v9i2.01","DOIUrl":"https://doi.org/10.47191/afmj/v9i2.01","url":null,"abstract":"Notwithstanding the availability of cashless banking instrument in Nigeria, its definite impact on economic growth has not been well established. The goal of this study is to determine how Nigeria's economic growth is impacted specifically by cashless banking. Multiple regression analysis employing the ordinary least-square (OLS) approach was used in a quantitative design. However, the federal office of statistics and the CBN annual report provided the secondary data for this study. The relevance of the data is examined using the Ordinary Least Squares (OLS) approach. Augmented Dickey Fuller (ADF) unit root tests were also used in several tests to determine the viability of the model assumptions. The data indicate that point-of-sale terminals were relevant for economic growth throughout the study period. The results shows that cashless banking have significant effect on GDP in the long run. Users' education, availability in the hinterlands and security of the gadgets for the operators could enhance wide usage and acceptability. The government and bankers should work harder on building infrastructure and launching aggressive public awareness efforts in the meanwhile.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139774064","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 paper analyzes the effect of monetary advancement on farming efficiency in South Asia utilizing information for the period 1973-2015. Different factors included are physical capital, human capital, exchange transparency and salary level. It is discovered that all factors have cross-segment reliance and they are stationary at initial differences. It is discovered that long-run co-integration holds among factors. The assessed outcomes demonstrate that budgetary development has a transformed U-molded impact on agrarian profitability, which infers that horticultural efficiency first increments with the expansion in money related improvement and afterward it decreases when monetary advancement further increments. Farming profitability increments with the expansion in both physical and human capital. Horticultural profitability additionally improves with exchange receptiveness and salary level. It will also convey foreign technology which will improve agricultural productivity. Further, governments can extend agricultural productiveness by way of increasing financial levels as it will make bigger per capita earnings and farmers will be capable to adopt mechanized farming which will expand agricultural productivity.
{"title":"Impact of Monetary Development on Agricultural Productivity in South Asia","authors":"Israel Idewele","doi":"10.47191/afmj/v8i10.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i10.01","url":null,"abstract":"The paper analyzes the effect of monetary advancement on farming efficiency in South Asia utilizing information for the period 1973-2015. Different factors included are physical capital, human capital, exchange transparency and salary level. It is discovered that all factors have cross-segment reliance and they are stationary at initial differences. It is discovered that long-run co-integration holds among factors. The assessed outcomes demonstrate that budgetary development has a transformed U-molded impact on agrarian profitability, which infers that horticultural efficiency first increments with the expansion in money related improvement and afterward it decreases when monetary advancement further increments. Farming profitability increments with the expansion in both physical and human capital. Horticultural profitability additionally improves with exchange receptiveness and salary level. It will also convey foreign technology which will improve agricultural productivity. Further, governments can extend agricultural productiveness by way of increasing financial levels as it will make bigger per capita earnings and farmers will be capable to adopt mechanized farming which will expand agricultural productivity.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779441","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}
S. Eric Anderson, Jim Pinder, Elizabeth M. Dameff, Armond Manassian, Chuah, Kim-Liang
It was found that Amazon products (Alexa™, Echo™, Halo™), EMRs, fire extinguishers, genome sequencing test, on-line pharmacies, remote patient monitoring, provided economic value, while emergency medical service membership programs, fire alarm subscription services, helicopter emergency medical services, home fire insurance policies, home fire sprinklers, and home security systems were not found to have provided economic value. Tele-health (virtual office visits) would provide economic value if most tele-health visits replaced existing in-person visits and the low cost virtual didn’t drive demand for unnecessary visits. Robotic surgery technologies provide economic value if fully utilized (high patient demand to reduce overhead costs per procedure) in a facility with little excess capacity as long as it did not compete with non-robotic surgical offerings at the present facility. AEDs provide economic value if appropriately placed in high demand locales based on future probability of use.
{"title":"A Comparative Expected Value Analysis Study to Determine the Cost Benefit or Cost Effectiveness of Early Discharge, Medical Transport, Home Health as Well as Home Care Devices, Services and Technologies in The United States","authors":"S. Eric Anderson, Jim Pinder, Elizabeth M. Dameff, Armond Manassian, Chuah, Kim-Liang","doi":"10.47191/afmj/v8i9.01","DOIUrl":"https://doi.org/10.47191/afmj/v8i9.01","url":null,"abstract":"It was found that Amazon products (Alexa™, Echo™, Halo™), EMRs, fire extinguishers, genome sequencing test, on-line pharmacies, remote patient monitoring, provided economic value, while emergency medical service membership programs, fire alarm subscription services, helicopter emergency medical services, home fire insurance policies, home fire sprinklers, and home security systems were not found to have provided economic value. Tele-health (virtual office visits) would provide economic value if most tele-health visits replaced existing in-person visits and the low cost virtual didn’t drive demand for unnecessary visits. Robotic surgery technologies provide economic value if fully utilized (high patient demand to reduce overhead costs per procedure) in a facility with little excess capacity as long as it did not compete with non-robotic surgical offerings at the present facility. AEDs provide economic value if appropriately placed in high demand locales based on future probability of use.","PeriodicalId":476428,"journal":{"name":"Account and financial management journal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135386520","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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