Asian Journal of Economics, Business and Accounting <p style="text-align: justify;"><strong>Asian Journal of Economics, Business and Accounting (ISSN: 2456-639X)</strong> aims to publish high quality papers (<a href="/index.php/AJEBA/general-guideline-for-authors">Click here for Types of paper</a>) in all areas of ‘Economics, Business, Finance and Accounting’. This journal facilitates the research and wishes to publish papers as long as they are technically correct, scientifically motivated.</p> SCIENCEDOMAIN international en-US Asian Journal of Economics, Business and Accounting 2456-639X The Effect of Internet Use during COVID-19 Pandemic on the Learning Outcomes of Cadets in Merchant Marine Polytechnic of West Sumatera <p>This research is based on the policy given by central and local governments to stop the face-to-face learning process during the COVID-19 pandemic. It is due to prevent the coronavirus contagion spread and in exchange, remote learning is conducted by utilizing internet as one of supports. The research objective is to discover the significant effects of internet use during the COVID-19 pandemic toward the learning outcomes of the cadets in Merchant Marine Polytechnic of West Sumatera. Based on the data analysis that the researchers have done, it is found that the value of tcount = 3.166 is greater than t table = 1.988 at the 5% significance level, it can be concluded that there is a significant influence on the internet utilization variable during the pandemic on the learning outcomes of Taruna / I Shipping Polytechnic of West Sumatra.</p> Faisal Saransi Fauziah Roselia Nelfi Erlinda ##submission.copyrightStatement## 2021-03-25 2021-03-25 31 37 10.9734/ajeba/2021/v21i430369 Social Capital as a Panacea for the Competitive Advantage of Brewing Firms in South-South Nigeria <p>The study examined the nexus between social capital and competitive advantage. Specifically, it examined the relationship between relational capital and flexibility of brewing firms in South-South, Nigeria. The study was fastened on the Behavioral Theory of the Firm (BTF) propounded by Cyert and March (1963). Survey design was used for the study, questionnaire was the data collection tool employed, a population of 1,187 was used, a sample size of 290 was determined using Krejcie and Morgan (1970) sampling technique, Pearson Product Moment Correlation Coefficient analysis was used to analyze the collected data. Findings of the study revealed that the relationship between relational capital and firm flexibility is statistically significant and positive since r=0.85 and p-value &gt; 0.05. Sequel to this, the study concluded that social capital is actually a panacea for the competitive advantage of the studied brewing firms in South-South, Nigeria. Base on this, the researchers recommended that management of the focused brewing firms should strive towards the building of close social ties between the organization and its key stakeholders as it impacts firm flexibility.</p> Nosike Joseph Chukwunonso Arachie Augustine Ebuka Kekeocha Mary Ezinne Obi Ngozi Chinyelu ##submission.copyrightStatement## 2021-03-17 2021-03-17 1 8 10.9734/ajeba/2021/v21i430366 The Relationship between E-Service Quality and Ease of Use on Electronic Customer Relationship Management (E-CRM) Performance Mediating by Brand Image <p>The purpose of this study was to determine the relationship of E-Service Quality and Ease of Use to Electronic Customer Relationship Management (E-CMR) which is mediated by Brand image. The research approach used is quantitative. The research sample is determined by non probability sampling which takes 100 samples of e-commerce application consumers in Indonesia. The results showed that there is a relationship between Brand Image and Electronic Customer Relationship Management (E-CRM). There is a relationship between E-Service Quality and Brand Image. There is a relationship between E-Service Quality and Electronic Customer Relationship Management (E-CRM). There is a relationship between Ease of Use and Brand Image. There is no relationship between Ease of Use and Electronic Customer Relationship Management (E-CRM). There is a relationship between E-Service Quality and Electronic Customer Relationship Management (E-CRM) which is mediated by Brand Image. There is a relationship between Ease of Use and Electronic Customer Relationship Management (E-CRM) which is mediated by Brand Image.</p> Farid Wadjdi Zulkifli Djamin ##submission.copyrightStatement## 2021-03-17 2021-03-17 9 19 10.9734/ajeba/2021/v21i430367 Stated Preferences for the Adoption of IFRS and UK GAAP: Case Study Vignettes <p>Our aim is to see if the adoption of International Financial Reporting Standards (IFRS) is beneficial. Our methodology involved both quantitative methods (with non-parametric tests) and qualitative methods (with case study vignettes) in a complementary way, as in the ‘mixed method’. Our objective was to use a formal metric, adapted from economic choice theory, to analyze choosing behavior in firms over financial reporting standards, using calculated ratio and net utilities. Our evidence and analysis are based on a random sample of twenty-one UK firms. From these firms, primary source data were collected, using questionnaires and fieldwork interview tools, to enable the testing of our hypothesis that the adoption of IFRS was beneficial. Using robust non-parametric statistical tests, we found that public firms which had to adopt IFRS, as a matter of necessary policy compliance, often perceived this imposed choice to be unbeneficial, refuting our null hypothesis. This finding is highly statistically significant. The implication of our qualitative evidence was that this perception of lack of benefit in adopting IFRS created a voice for regulatory change.</p> Yu-Lin Hsu Gavin C. Reid ##submission.copyrightStatement## 2021-03-23 2021-03-23 20 30 10.9734/ajeba/2021/v21i430368 Effectiveness of Quantitative Monetary Policy Implementation in the Success of Full Employment in Nigeria: 1986-2018 <p>This study investigated the effectiveness of quantitative monetary policy implementation in the success of full employment in Nigeria (1986-2018) using secondary data from Statistical bulletin of Central Bank of Nigeria. The research work used the ARDL Auto-regressive Distributed lag models to test the effect of the independent variables (Cash Reserve Ratio, Broad Money Supply, Monetary Policy Rate, Exchange Rate and Liquidity Ratio) on the dependent variable (Employment Rate). The research discovered that quantitative monetary policy instruments had insignificant but positive effect on the employment rate in Nigeria. The research therefore advocates that Government should embark on joint harmonization of fiscal and monetary policy. Central Bank should adopt expansionary monetary policy in order to infuse more funds in the economy. Equally Central Bank should build an efficient and sustained low interest rate intervention fund to support the real sector, especially small and medium enterprises. Government should try to operate a single exchange rate unlike multiple exchange rates it operates within the period of the study.</p> Chukwu Kenechukwu Origin Ezekiel Okoh Oghenetega Chimarume Blessing Ubah ##submission.copyrightStatement## 2021-03-30 2021-03-30 38 56 10.9734/ajeba/2021/v21i430370 The Effect of Corporate Social Responsibility, Working Capital Efficiency, Earning Per Share on Company Performance and Mining Company Value 2019-2020 <p>This study aims to determine the effect of CSR, Working Capital Efficiency, EPS on company performance and value of mining companies in 2019-2020. The approach in this study uses a quantitative approach with research methods using non-participant observation. The population in this study are consumer goods companies listed on the IDX. The number of samples in this study was 12 samples registered on the IDX in 2013-2017. The data analysis technique used is in the form of path analysis and classical assumption and Sobel Test. Based on the research results, it is found that CSR has a positive effect on firm value. The results showed that the value of the original sample estimation of CSR on PBV was 0.251 with a significance below 5% which was indicated by the t-statistics value of 3.667 which was greater than the t-table value of 1.962. Then, in testing the effect of CSR on company performance, it was found that the original sample estimate value of CSR on ROA was not the effect of CSR on company performance. So that there is no effect of CSR on company performance. Furthermore, in testing the effect of EPS on firm value, it is found that there is an effect of EPS on firm value. In testing the effect of EPS on company performance, it is found that there is an effect of EPS on company performance. Furthermore, it is also found the influence of WCE on firm value. The influence of WCE on firm value was also found to have a significant effect.</p> . Suwandi ##submission.copyrightStatement## 2021-04-01 2021-04-01 67 79 10.9734/ajeba/2021/v21i430372 E-HRM Practices and Operational Efficiency: Evidence from Bangladeshi Garment Industry <p>This empirical study is an attempt to reveal the role of some chosen electronic human resource management (E-HRM) practices on the operational efficiency (OE) in Bangladeshi garment sector. The authors selected six such E-HRM practices (e-job analysis, e-recruitment &amp; selection, e-compensation &amp; benefit, HRIS &amp; e-communication, e-personal profile and e-performance appraisal) as the independent variables and OE as the single dependent variable. The research was carried out with a valid sample size of 299 mid &amp; supervisor level managers and 228 top level managers of 54 garment factories of Bangladesh using convenience technique. A structured measurement instrument was used to collect primary data from those respondents. Pearson’s correlation coefficient and multiple linear regression analysis were utilized (using SPSS 24) to test the hypothesized relationships. Results after a vigilant and comprehensive statistical analysis exposed that all the selected independent variables have positive relationships with the dependent variable (OE). However, such positive relationships are stronger (significant) in case of e-compensation &amp; benefit, HRIS &amp; e-communication, e-personal profile and e-performance appraisal whereas such positive relationships are comparatively weaker (insignificant) in case of e-recruitment &amp; selection and e-job analysis. The authors are optimistic that the conclusion of this empirical study will be helpful for academicians having intention to further explore the relationship between E-HRM practices and operational efficiency. They also believe that this study will be proven valuable for managerial decision makers of different manufacturing firms desire to reduce costs and adopt environment friendliness to gain competitive advantages over the rivals.</p> Noorul Muqaddim Md. Sajjad Hosain ##submission.copyrightStatement## 2021-04-02 2021-04-02 80 95 10.9734/ajeba/2021/v21i430373 The Effect Work-Family Conflict, Organizational Justice, Job Stress on Organizational Citizenship Behavior Mediating by Supervisor Trust <p>The low quality of human resources will be a problem for a company. On the other hand, a successful company requires employees who are willing to do more work than their formal duties to achieve company goals more effectively and efficiently. This behavior is called organizational citizenship behavior (OCB). This study aims to determine the effect of work-family conflict, organizational justice, job stress on organizational citizenship behavior mediated by supervisor trust. The research sample is determined by non-probability sampling which takes 100 employees of private banking companies. The validity test shows that all questionnaire questions are valid with an outer loading score of (p=0.6). Based on the results of the calculation of the validity assisted by SmartPLS, it shows that all instruments meet the valid requirements with AVE (p=0.5). Based on the data above, the results of the Cronbach Alpha and composite reliability test results show that all data are said to be reliable with a score (p=0.5). The results showed that work-family conflict had no effect on organizational citizenship behavior with a p-value 0.48 more than (p=0.05). Job stress has no effect on organizational citizenship behavior with a p-value score 0.71 more than (p=0.05), organizational justice affects organizational citizenship behavior with a p-value score 0.00 less than (p=0.05), supervisor trust has a positive effect on organizational citizenship behavior with a p-value score 0.00 less than (p=0.05), work-family conflict has no effect on organizational citizenship behavior mediated by supervisor trust with a p-value score 0.31 more than (p=0.05), organizational justice has a positive effect on organizational citizenship behavior mediated by supervisor trust with a p-value score 0.00 less than (p=0.05), organizational justice has an effect on organizational citizenship behavior mediated by supervisor trust with a p-value score 0.00 less than (p=0.05) and a negative beta score resulting in the direction of the relationship which is significant negative. Work-family conflict, organizational justice, job stress, supervisor trust have an effect on organizational citizenship behavior by 73.2%. Researchers can give are that further research can be carried out in different areas.</p> Cindy Shafira Ulfa Telly P. Ulviana Siwi ##submission.copyrightStatement## 2021-04-05 2021-04-05 96 117 10.9734/ajeba/2021/v21i430374 Challenges and Opportunities for Sri Lankan Exporters in the German Market: A Specific Reference to the Electrical and Electronic Sector <p>Foreign missions have been the pillars of trade promotion and in particular, of export and export-oriented investment. In Sri Lanka, the potential for export promotion to Germany is immense. However, it is discernible that there has been no coordinated effort by foreign missions to promote trade with Sri Lanka. At present, Sri Lanka maintains 52 High Commissions/Embassies overseas. In Sri Lanka, the Electrical and Electronic (EE) sector is one of the emerging sectors supported by the National Export Strategy (NES), and currently, the sector serves niche markets that have great potential to diversify in the area of Electrical and Electronic Components. The EE sector is also considered to have potential to stimulate innovation, research and development (R&amp;D) and investment in Sri Lanka. Certain challenges are highlighted in the literature when promoting EEC as a major export of Sri Lanka. However, in this process of promoting exports in the EEC sector in the international market, foreign missions are recognized as the responsible stakeholder since they can facilitate the export process through diverse networks. Therefore, this research examines the challenges faced by Sri Lankan exporters when exporting to Germany, focusing especially on the Electrical and Electronic Sector. To achieve this research objective, a qualitative methodology was adopted as it permitted the researchers to understand human behaviour and thoughts to identify preferences in trade promotion activities. Primary data were collected through two main sources, namely, structured interviews and focus group discussions, while secondary sources such as international trade databases and trade maps were used to triangulate the data. The population of the study was Sri Lankan exporters and importers, trade support institutions and diplomats. In total, 14 semi-structured interviews were conducted using the convenience sampling method and snowball sampling. Analysis of data collected through semi-structured interviews (14) revealed that trade fairs and Business to Business meetings were vital opportunities to increase trade promotional activities of exporters. Major challenges faced by Sri Lanka exporters to the German market include the need for internalizing industries, limited recognition of Sri Lanka’s EEC sector locally and internationally, lack of business intelligence, lack of stakeholder communication, need to build strategic relationships and intergovernmental engagement. The study offers several recommendations to overcome trade barriers and to exploit the available opportunities in the host market.</p> R. T. Vidyaratne E. A. G. Sumanasiri ##submission.copyrightStatement## 2021-04-08 2021-04-08 118 133 10.9734/ajeba/2021/v21i430375 Workplace Stressors and Employee Performance: A Conceptual Review <p>In work settings, stress can be produced by an array of stressors, such as work tasks, psychosocial, and organizational stressors. Reviews of studies done on physical and psychosocial stressors revealed that physical factors, such as repetitive movements, awkward postures, high force demands, work posture, vibration and psychosocial factors, such as low co-worker support, high quantitative demands, low job control and low job satisfaction are of importance. The organizations therefore should be concerned with identifying the workplace stressors, and empowering their employees to deal with those stressors that cannot be completely eliminated. Stress is a universal element experienced by employees around the globe. Stress has become major problem for employer particularly in developing nations where the employer does not realize the impact of stress on employee performance. It is important to recognize and address properly job stress because it badly affects the employee’s mental and physiological health. As there are so many resources for employees to perform excellent in their jobs but there is also some factors that hinders in their way. These factors lead to negative employee performance. Stress at work is seen as one of the major psychosocial risks of work. Work-related stress is one of the problems confronting employees. It is of great concern to employees, employers and psychologists, because of its high growing rate in ill- health, as a result of long working hours of some employees. The purpose of this study is to examine the impact of work stressors on employee performance.</p> Miebaka Dagogo Tamunomiebi Akpobolokami Andy Mezeh ##submission.copyrightStatement## 2021-03-30 2021-03-30 57 66 10.9734/ajeba/2021/v21i430371