Open Access Short communication

Research on Curriculum Construction Path Based on "DCOI" Concept -Taking Finance Major as an Example

Sun Ye

Asian Journal of Economics, Business and Accounting, Page 24-29
DOI: 10.9734/ajeba/2021/v21i1430468

Curriculum construction is the key field of higher education in China at present and in the future, and also the important focus of connotative development of colleges and universities. Starting from the problems existing in the current curriculum construction and drawing lessons from the educational concept of higher engineering certification, this paper puts forward the DCOI curriculum construction concept, creates the "12345" curriculum construction mode with four dimensions of "system construction - resource construction - teaching implementation - evaluation and improvement", and realizes it through the practice in the major of finance. The construction goal of "curriculum system integration, curriculum resource informatization, efficient classroom teaching and scientific curriculum evaluation" has achieved remarkable construction results and formed a relatively complete curriculum construction paradigm.

Open Access Original Research Article

Analysis of Tax Structure Performance and its Ratio in Indonesia

Amri Amir, Adi Bhakti, . Junaidi, Syahmardi Yacob

Asian Journal of Economics, Business and Accounting, Page 1-11
DOI: 10.9734/ajeba/2021/v21i1430466

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

Open Access Original Research Article

The Impact of Trade Cost on Readymade Garment Export: The Case of Bangladesh

Mahmuda Akter Khuky

Asian Journal of Economics, Business and Accounting, Page 12-23
DOI: 10.9734/ajeba/2021/v21i1430467

The main purpose of this study is to understand whether the trade cost influences the export of Readymade Garment (RMG) export of Bangladesh. Theoretically, with an increase in the volume of exported goods, the costs will also increase. Therefore, this study is to examine the impact of trade costs on the readymade garment export performance of Bangladesh for the period of 2007 -2015. This study applied two types of panel data models: pooled OLS model and the Poisson-Pseudo Maximum Likelihood (PPML) estimation procedure have been employed in the estimation. The main contribution of the paper compared to other studies on Bangladesh lies in its approach in addressing the impact of trade costs on exports and using PPML gravity equation estimation. The results of the study indicate that trade costs have a significant negative impact on exports of Bangladesh. The major findings show that trade cost has a negative and significant impact on Bangladesh's bilateral RMG export performance. This implies that the Bangladeshi government should work to reduce domestic trade costs in order to boost efficiency and sustainably promote RMG export.

Open Access Original Research Article

Forecasting Students’ Final Exam: Results Using Multiple Regression Analysis in an Undergraduate Business Statistics Course

Gunawardena Egodawatte

Asian Journal of Economics, Business and Accounting, Page 30-40
DOI: 10.9734/ajeba/2021/v21i1430469

This paper discusses the development of a multiple regression model to predict the final examination marks of students in an undergraduate business statistics course. The marks of a sample of 366 students in the Winter 2017 semester were used to fit the regression model. The final model contained three predictor variables namely two test marks and the homework assignment mark. The marks of another 194 students from Winter 2018 were used to validate the model. The model validation showed that it can be used for future cohorts of students for prediction. The two main objectives of the study were to use the model as a teaching tool in class and to use the model to predict final examination marks of future students.

Open Access Original Research Article

The Effect of Work Motivation and Compensation towards Performance of Non-Civil Servant Employee with Job Satisfaction as a Mediation Variable

Kosmas Sedik

Asian Journal of Economics, Business and Accounting, Page 41-55
DOI: 10.9734/ajeba/2021/v21i1430470

Human resource in the organization is one of the functions in the application of management in order to realize the vision, mission, and goals of the organization. One of parts of human resource is the employees including the non-civil servant of Public Health Center in Tambrauw Regency. The performance of non-civil servant can be known through the performance of the Public Health Center that will have an impact on the performance of the health office. Thus, work motivation, compensation, and job satisfaction are several factors that support the implementation of non-civil servant employee performance in order to provide good service quality. This study aims to determine the effect of work motivation towards non-civil servant’s employee performance and job satisfaction, compensation towards employee performance and job satisfaction, and job satisfaction on employee performance. This study uses a quantitative approach. Respondents in this study were 109 Public Health Center employees in Tambrauw Regency, West Papua Province. The data used in this study are primary data obtained from the questionnaire filling results. The data from the filling results were then analyzed using SEM-AMOS. The results show that (1) work motivation positively and significantly affects non-civil servants’ employee performance, (2) compensation positively and significantly affects non-civil servants’ employee performance, (3) work motivation positively and significantly affects job satisfaction, (4) compensation positively and significantly affects job satisfaction, (5) job satisfaction positively and significantly affects non-civil servants’ employee performance, (6) work motivation positively and significantly affects performance mediated by job satisfaction, and (7) compensation positively and significantly affects performance mediated by job satisfaction. The conclusion is that the higher the work motivation of the non-civil servant employee of Public Health Center, the higher the performance and the job satisfaction; the higher the compensation of the non-civil servant employee of Public Health Center, the higher their performance and job satisfaction; and the higher the job satisfaction, the higher their performance.

Open Access Review Article

Common types of Crowdfunding Models, Related Concepts and Its Impact on Business: A Brief Literature Review

Pema Wangchuk

Asian Journal of Economics, Business and Accounting, Page 56-63
DOI: 10.9734/ajeba/2021/v21i1430471

Crowdfunding is one of the tactics of raising finance by asking a large number of people each for a small amount of money to support innovative business ideas like new projects via the internet through various models. However, how individuals demonstrate readiness or solicitation on strategic networks in a virtual environment is much less clear and there is no comprehensive overview of literature review on different crowdfunding models. The present review puts an attempt to address these gaps and explored the impacts and the foremost crowdfunding concepts like funder, project creator and platform. This is an independent article based on a bibliographic search conducted using electronic databases such as EBSCO, DOAJ, RESEARCH LIFE, EMBASE, and Google Scholar. The result disclosed that the most universally applicable models of crowdfunding websites are; the equity-based model, donation/social based, lending model, and reward-based model. Interestingly, the review revealed that the lending and rewards models are leading in terms of funds raised across the globe and mostly adopted by investors. It also indicated the rapid growth of crowdfunding is helping small and medium businesses to create job opportunities for young people despite an increasingly challenging environment and its negative impacts on business. Finally, the review recommends researching crowd-funding and the impact of social media in the changing modern technologies and the legality of crowd-funding platforms in various nations.