Open Access Original Research Article

Learning Management System Usage among Undergraduates (Evidence from a Non-State University in Sri Lanka)

R. M. G. S. Jayarathna

Asian Journal of Economics, Business and Accounting, Page 1-21
DOI: 10.9734/ajeba/2021/v21i1230447

Because the ultimate purpose of using a learning management system is to improve effective learning, the system's benefits cannot be realized if students use it infrequently. To determine the elements that affect student usage, education providers must first understand how students view technology and their concerns. As a result, educational institutions must identify the primary elements impacting students' use of LMS and why students decide to use or reject LMS when given the option. This study aims to determine the factors that influence the use of Learning Management Systems by undergraduates at a Sri Lankan non-state university. There are three theories about how people use E-learning. There are three of them: TRA, TPB, and TAM. Because TRA and TPB have some limitations, this study used TAM. This study was expanded based on earlier research to include the variables: Subjective Norms, Internet and Computer Experience, Self-Efficacy, Technical Support, and Anxiety. At the specified university, there are 2128 students. The researcher collected data from 141 students by using Stratified random sampling techniques. Then the data was entered into a SmartPLS3. All measurement criteria for the measurement model's reliability and validity were fulfilled, and the structural model has fulfilled the Goodness of Fit. The results show that                            Self-Efficacy and Anxiety have a significant negative impact on the Perceived Ease of Use. Perceived Ease of Use has a significant negative impact on the Perceived Usefulness                            Self-Efficacy and Technical Support have a significant positive impact on the Perceived Usefulness Subjective Norms, and Perceived Usefulness have a significant positive impact on Intention to Use.

Open Access Original Research Article

The Impact of Economic Growth on the Human Development Index in Jambi Province in 2004-2019

. Kuswanto

Asian Journal of Economics, Business and Accounting, Page 22-28
DOI: 10.9734/ajeba/2021/v21i1230449

The Human Development Index (HDI) is an index used to measure the achievement of human development in the aspects of health, education and income expenditure. The research is based on the trend of fluctuations in the HDI of Jambi Province in 2004-2019. This study aims to determine the impact of economic growth on the human development index in Jambi Province in 2004-2019 using the Error Correction Model (ECM) method. This type of research is quantitative research using the error correction model (ECM) method to correct imbalances. The results showed that economic growth (GRDP) had a positive and significant effect on the human development index both in the long and short term. The coefficient of ECTt variable in the ECM model is 0.380157 or 0.4 which indicates that short-term equilibrium fluctuations will be corrected towards long-term equilibrium, where about 40% of the adjustment process occurs in the first year and 60% occurs in the following year. year. Based on the results of this study, local governments are expected to pay more attention to improving areas that experience inequality in human development through increasing public awareness in order to increase productivity and to reduce inequalityetween districts in Jambi Province and achieve the expected community welfare.

Open Access Original Research Article

Financial Performance, a Driver for Information Voluntary Disclosure: Insight from Manufacturing Companies in Nigeria

Okeke, Obiajulu Chibuzo, Okere, Wisdom, Ofurum, Christmas Ifeanyi, Oketa Eunice Chiamaka

Asian Journal of Economics, Business and Accounting, Page 29-42
DOI: 10.9734/ajeba/2021/v21i1230450

The prevailing issues surrounding voluntary disclosure is corporate failure, fraud perpetration, information asymmetry and inability to attract much investment. Companies with high financial performance tend to disclosure more information in their annual report by way of showcasing their superiority over less performing companies. In the light of the above, the study sought to ascertain the effect of financial performance on voluntary disclosure of quoted manufacturing companies in Nigeria as at 1st January, 2019. Expo facto research design was adopted and secondary data were extracted from the annual report of nineteen (19) manufacturing companies for a period of ten years (2008-2019). The analysis of the study was done using STATA software to run the descriptive and inferential statistics (multivariate regression analysis). The result depicted an insignificant effect between financial performance and market competition information voluntary disclosure (MCIVD), and also a significant effect between financial performance and human capital information voluntary disclosure (HCIVD). Return on asset showed a negative but significant effect, liquidity a negative but insignificant effect, and market capitalization a positive but insignificant effect on MCIVD. Whereas Return on asset showed a negative but significant effect, liquidity and market capitalization a positive but insignificant effect on HCIVD. The study recommends that management should boost their market capitalization to have more market competition information voluntary disclosure. Also, management should strive towards improving the LQ and MCAP of manufacturing companies in Nigeria. This in turn will help to meet up the need of employees in having more voluntary human capital information disclosure.

Open Access Original Research Article

Nexus between Internal Controls System and Effectiveness in Revenue Collection in Energy Utilities in Tanzania

Justine Celestine, Emmanuel Matiku

Asian Journal of Economics, Business and Accounting, Page 56-67
DOI: 10.9734/ajeba/2021/v21i1230452

This research examined the nexus between internal controls system and revenue collection effectiveness in energy utilities in Tanzania. Multiple regression analysis was applied to the collected data from respondents. It was revealed that, control environments and control activities have insignificant and positive association with revenue collection effectiveness while risk assessment and monitoring of controls had significant and positive influence to effectiveness in revenue collection. In order to improve revenue collection efficiency in energy utilities and other related public authorities in Tanzania, it is indispensable to support and improve internal controls system like segregation of duties, reconciliations and physical controls so as to bring efficiency in revenue collection. Also, assessment of risk is another control which needs to be undertaken in order to encourage revenue collection effectiveness. For all these controls to be active, monitoring of controls should be highly undertaken on periodic basis. Since our research considered energy sector as the study area particularly at TANESCO in Morogoro region, it is recommended that next studies should take into consideration other sectors and related public bodies.

Open Access Original Research Article

Credit Risk Assessments and Firm Value of Listed Commercial Banks in Kenya

Mohamed Maalim Issackow, Felix Mwambia, Wilson Muema

Asian Journal of Economics, Business and Accounting, Page 68-82
DOI: 10.9734/ajeba/2021/v21i1230453

Despite the various control measures put in place especially the CBK’s prudential laws to ensure that the performance of commercial banks in Kenya is ensured, most commercial banks have been collapsing in the recent past. It is in this light that the current study sought to ascertain the impact of bank liquidity, capital adequacy, asset quality and earnings on the firm value of listed Commercial banks in Kenya. Descriptive research design was employed on a population sample of eleven publicly listed retail banks. Secondary data was collected from CBK and other public financial reports over the 12-year period from 2009 to 2020. The collected data was analysed using1a multivariate panel regression1model to generate the relevant regression tests. The1study established that the capital adequacy has a marginal positive impact on the firm value while earning ability was found to have a statically insignificant positive effect on firm value among Kenyan commercial bank. The study findings indicated that liquidity was insignificantly and negatively correlated with firm value as asset quality had insignificant positive effect on firm value among Kenyan commercial bank. The study recommends that, managers of listed banks should embrace utilization of internally generated equity capital to ultimately promotes credit risk assessments as they maintain optimal levels of liquidity to maximize firm value and maintain high quality of assets as they sustained levels of earnings that boost output. This paper explained a credit risk rating concept that had not been examined in Kenya before.

Open Access Original Research Article

Agricultural Financial Intervention and Livelihood of Farmers: A Study of Anchor Borrowers Programme in Anambra State, Nigeria

Onuoha Onyekachi Chibueze, Ejikeme Obinna David

Asian Journal of Economics, Business and Accounting, Page 83-93
DOI: 10.9734/ajeba/2021/v21i1230454

This study examined the effects of Agricultural Financial Intervention on the livelihood of farmers narrowing on the Anchor Borrowers’ Programme in Anambra State, Nigeria. The research design used was a survey design. A total of 154 respondents were selected using the yardstick of farmers who have ever accessed funds from the programme. A well-structured questionnaire and interview were utilized to generate data from the respondents and analyzed using both descriptive and inferential statistical tools. The findings revealed that the Anchor Borrowers’ Programme had a positive and significant contribution to ease the burden of financing in agriculture among Farmers in Anambra State, Nigeria. ABP had positive and significant contributions to improve the agricultural value chain among farmers in Nigeria. ABP had negative and no significant contribution to boosting output among farmers, and ABP had a negative effect on improving profitability among farmers in Anambra State, Nigeria. Based on the findings of this study it was concluded that the Anchor Borrowers’ Programme presently has not fully improved the livelihood of farmers cooperatives in Anambra State, Nigeria, however, it has prospects of contributing significantly towards improving the livelihood of members.  This study, therefore, recommends that Agricultural expertise should be employed by the government to help in educating farmers on the best techniques to apply during agricultural activities to increase output. The ABP should also set up an active committee to assess farmers’ situation and obtain first-hand information before a loan is given, during courses of loan and at the point of harvest. This is aimed at discouraging farmers from providing false information and avoiding delays in repayment.

Open Access Original Research Article

Narrow Market Business Level Strategies and Performance of Micro and Small Enterprises: A Case of Salons and Beauty Spas in Nairobi County, Kenya

Mary Wanjiru Karuga, Evangeline Gichunge, Eunice Kirimi

Asian Journal of Economics, Business and Accounting, Page 94-107
DOI: 10.9734/ajeba/2021/v21i1230455

Despite the fact that empirical research on performance and narrow market business level strategies have been widely conducted, there is no consensus on the effect of focused cost and focused differentiation on micro and small enterprises performance, necessitating this study to add to the body of knowledge. The purpose of this study was to determine the influence of generic narrow marekt strategies on the performance of micro and small businesses, with a focus on salons and beauty spas in Nairobi, and more specifically to: determine the impact of focused cost leadership strategy and focused differentiation strategy on the performance of salons and beauty spas in Nairobi County The study employed a descriptive research design, with the 279 salons and beauty spas in Nairobi County serving as the study's target population and a sample size of 165 participants obtained. A structured questionnaire was used to collect data, which was analysed quantitatively. The study concludes that at 5% level of significance; focused cost strategy has positive significantly moderate influence on performance of micro and small enterprises ,and focused differentiation strategy has moderate positive significant effect on performance of micro and small enterprises. The study recommends that micro and small enterprises should sustain expertise and ensures creativity as well as continuous improvement and devise mechanisms for crafting competitive affordable and attractive rate in addition to strategies for premium products in a niche narrow market.

Open Access Review Article

The Alignment of Stress Management to the Behavioural Management Movement

Georgewill, Ibiba Ambie

Asian Journal of Economics, Business and Accounting, Page 43-55
DOI: 10.9734/ajeba/2021/v21i1230451

Stress management is a wide spectrum of techniques and psychotherapies aimed at controlling a person’s level of stress, especially chronic stress, usually for the purpose of and for the motive of improving everyday functioning. Although there are several stress management techniques, that of Job redesign, Job rotation, Social support, and Employee counseling were adopted from the work of Miller (2008). Stress management was aligned with the Behavioural school of management thoughts. First the paper delineated the importance of stress management in individual, group and organizational life, detailing the four techniques mentioned earlier. Secondly, the article evaluated the behavioural management philosophy ; which gives primacy to psychological considerations, but treats fulfillment of emotional needs, mainly as a means of achieving other primary economic goals, and finally the alignment of the behvioural management philosophy with stress management .In conclusion , the behavioural management philosophy provide the antidote foundation for the ultimate elimination of dysfunctional stressors, while it was recommended amongst other; management should utilize job redesign to check emotional exhaustion. This would ensure increased quality of work life and employee job satisfaction.