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All published articles 2323

The Impact of Intellectual Capital and Corporate Governance on Financial Performance in Indonesia’s Financing Services Sector

Daffa Annisa Salsabila, Wida Purwidianti, Erna Handayani & Alfato Yusnar Kharismasyah · Asian Journal of Economics, Business and Accounting · 2025

Aims: The aim of this research is to determine the influence of VAIC and GCG on ROA in financing services sub-sector firms listed on IDX in 2019 – 2023. Intellectual Capital quantified by value added capital employed (VACA), value added human capital (VAHU), and value added struc...

Open access Research Article 10.9734/ajeba/2025/v25i11650

The Effect of Decision Support Systems on Strategic Business Decisions: Evidence from Manufacturing Companies in Nigeria

Alake Adesoji Matthew, Muideen A. Awodiran, Akinleye Nathan Ayomide & Adeyemo Foluke · Asian Journal of Economics, Business and Accounting · 2025

This study examined the evaluation of the effect of Decision Support System on Strategic Business Decisions from selected manufacturing companies in Nigeria. The effective utilization of decision support system is crucial in driving business decisions, yet its impact on decision...

Open access Research Article 10.9734/ajeba/2025/v25i11645

Exploring the Impact of Islamic Finance Principles on Micro and Small Enterprise Performance: A Literature Review

Nakanwagi Baina, Nyakundi Andrew & Manyange Micheal · Asian Journal of Economics, Business and Accounting · 2025

Both micro and small enterprises (MSEs) can drive economies to growth and eradicate poverty, but numerous challenges challenge their finances. The principles of Islamic finance, with other-centered equity, ethical quality, and risk-sharing, have the potential to considerably bene...

Open access Research Article 10.9734/ajeba/2025/v25i11646

The Role of Company Size Moderating the Effect of Capital Structure and Profitability to Firm Value in Consumer Non-Cyclicals Businesses on the Indonesian Stock Exchange

Heru Sulistiyo, Riana Sitawati & Sutono · Asian Journal of Economics, Business and Accounting · 2025

Aims: Study this is about the firm value, aiming to test company size to moderate the influence of capital structure and profitability on the firm value in consumer non-cyclical business listed on the Indonesia Stock Exchange (IDX). Study Design:  The design of this research stud...

Open access Research Article 10.9734/ajeba/2025/v25i11644

Impact of Corruption on Public Investment Outcomes in Nigeria

Mustapha Hussaini & Nura Aliyu Kabuga · Asian Journal of Economics, Business and Accounting · 2025

Corruption remains a significant barrier to public investment in Nigeria, particularly for large-scale projects. This study aims to examine the impact of corruption on public investment outcomes across varying levels of investment with time series data covering 1986 to 2023. Usin...

Open access Research Article 10.9734/ajeba/2025/v25i11643

Estimation of the Inflation Function under the Influence of Money Supply and the Monetary Reaction Function in Nigeria

Onyekachi, Chinedu Allwell & Koginam, Owudumopu Alex · Asian Journal of Economics, Business and Accounting · 2025

The need to control inflation has become one of the dominant objectives of the monetary authority in Nigeria. Therefore, the present study was aimed at investigating the inflation function under the influence of money supply and the monetary reaction function of the monetary auth...

Open access Research Article 10.9734/ajeba/2025/v25i11641

The Impact of Financial Structure and Director Diversity on Financial Performance: The Mediating Role of Intellectual Capital in Indonesia’s Financial Sector

Lizza Oktiani Shara, Wida Purwidianti, Maulida Nurul Innayah & Rifka Utami Arofah · Asian Journal of Economics, Business and Accounting · 2025

Aims: Corporate performance management is very important in supporting the achievement of organizational goals. This research investigates how financial structure and board diversity influence financial performance, with intellectual capital serving as a mediating factor. Study D...

Open access Research Article 10.9734/ajeba/2025/v25i11642

An Investigation of Psychological Factors Determining Credit Card Usage among Young Professionals: Insights from the Banking Sector in Sri Lanka

M. L. Kalinga, M. M. S. A. Karunarathna, B. G. L. A. Siriwardhana & K. A. K. Gunawardhana · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to investigate the psychological factors that determine the credit card usage of young banking professionals in Sri Lanka, addressing a critical gap in the literature. Study Design: This is a quantitative study utilizing Partial Least Square – Structural Equ...

Open access Research Article 10.9734/ajeba/2025/v25i11637

The Impact of Perceived Discrimination on the Job Satisfaction among Employees with Disability: A Study of Banking Sector

Vinu Ramdas & G Sudha · Asian Journal of Economics, Business and Accounting · 2025

Discrimination has a significant impact on individuals, particularly those from marginalised groups such as people with disabilities. It is important to know the level of the discrimination that employees face and the barriers that affect the effectiveness of the employees. The r...

Open access Research Article 10.9734/ajeba/2025/v25i11638

From Chaos to Calm: Using Meditation to Navigate Women’s Work-life Balance Challenges

Puja Kumari & Sudesh Kumar Sahu · Asian Journal of Economics, Business and Accounting · 2025

The modern workplace has become increasingly demanding, with longer work hours, higher stress levels, and constant pressure to balance professional and personal responsibilities. This is particularly true for working women, who often bear the brunt of domestic and caregiving duti...

Open access Research Article 10.9734/ajeba/2025/v25i11639

Effect of Government Education Expenditure on Inclusive Growth in Nigeria: The Role of Institutions

Abaneme, E. N. & Aworinde O. · Asian Journal of Economics, Business and Accounting · 2025

In Nigeria, achieving inclusive growth has been challenging due to insufficient public investment in human capital and weak institutional quality. These deficiencies have resulted in widespread poverty, income inequality, low GDP per capita, stagnant human development indices, an...

Open access Research Article 10.9734/ajeba/2025/v25i11640

Technological Innovations Driving Environmental Accounting: A Sustainable Approach to Corporate Responsibility

Fatoki Jacob Obafemi · Asian Journal of Economics, Business and Accounting · 2025

This paper seeks to discuss and analyze environmental accountability as a crucial aspect of business responsibility in today’s business world. Technological advancement has therefore reshaped the field of environmental accounting so that it cannot only measure an organization’s i...

Open access Research Article 10.9734/ajeba/2025/v25i11635

Consumer Attitudes and Preferences Towards Ride-hailing Services: A Comparative Analysis of Ola and Uber

Shilpa Thakur & Naresh Sachdev · Asian Journal of Economics, Business and Accounting · 2025

Urban transportation has been completely transformed with the introduction of ride-hailing services. This study explores how customers view and prefer Ola and Uber, two well-known companies in the Indian industry. This study examines several aspects of service quality, such as de...

Open access Research Article 10.9734/ajeba/2025/v25i11636

The Role of Gold ETFs in Market Stability, Price Discovery, and Economic Dynamics during Crises

Ulug Yeniley · Asian Journal of Economics, Business and Accounting · 2025

Gold has been considered one of the most reliable safe-haven assets and a tool for value storage, possessing qualities such as rarity, hardness, and resistance to adverse impacts from economic processes. Under conditions of economic stability, when demand for gold is insignifican...

Open access Research Article 10.9734/ajeba/2025/v25i11633

Adoption of Aflatoxin Smart Technologies among Smallholder Maize Farmers in Kongwa & Namtumbo Districts

Issaya G. Marijani, Roselyne Alphonce & Khamaldin D. Mutabazi · Asian Journal of Economics, Business and Accounting · 2025

Aims: The study was designed to evaluate adoption of aflatoxin smart technologies among maize farmers. Study Design: Cross sectional research design was used involving 344 respondents (300 maize farmers and 44 key informants). Place and Duration of Study: The study was conducted...

Open access Research Article 10.9734/ajeba/2025/v25i11634