Journal of International Accounting and Financial Management
type: channel
description: The Journal of International Accounting and Financial Management (ISSN 3065-9795) is a peer-reviewed, open-access journal dedicated to advancing research and knowledge in the areas of accounting and financial management on a global scale. JIAFM aims to provide a platform for academics, practitioners, and policymakers to share innovative research, critical analyses, and case studies that address the ever-evolving challenges in the fields of accounting and finance.
publisher: Economic Journals Press
language: en
publication name: Journal of International Accounting and Financial Management
issn: 3065-9795
items: AI-Powered Fraud Detection: Strengthening Risk Monitoring with Business Intelligence in U.S. Financial Institutions
items: The Use of The Cost-Plus Method in Calculating The Profits of Oil Companies and Its Impact on Public Budget Revenues (A Case Study in The Iraqi Oil Sector)
items: Examining The Role Of Effective Financial Planning In Improving The Quality Of Services Provided In The Kirkuk Education Directorate, Iraq: Case Study
items: The Impact Of Accounting Manipulation In Financial Statements On Investors' Decisions: An Applied Study On A Sample Of Companies Listed On The Iraq Stock Exchange
items: The Integrating Between Cleaner Production and Benchmarking Practices and Its Impact on Achieving Sustainable Competitive Advantage
items: https://economicjournals.org/index.php/JIAFM/article/view/57
items: Current Issues and Prospects for Improving Deposit Policy in Commercial Banks of Uzbekistan
items: Control Procedures of the Auditor and Methods of Preparedness for Pandemics (COVID-19 as an Example) in the Iraqi Environment (A Survey Study on a Group of Auditors)
items: The Role of Artificial Intelligence in Enhancing the Accuracy of Accounting Estimates: Evidence from the Iraqi Telecommunications Sector
items: https://economicjournals.org/index.php/JIAFM/article/view/53
items: Analysis of Determinant Factors Affecting Investment Opportunity Set and Automotive Industry Stock Return on The Tokyo Stock Exchange
items: Celebrity Characteristics and Customer Patronage of Betking Nigeria in Akwa Ibom State
items: Laying Hen Health Management for Increasing Productivity and Welfare of Farmers in Tombuluan Village, Tombulu District, Minahasa Regency
items: https://economicjournals.org/index.php/JIAFM/article/view/30
items: The Influence of Social Media, Brand Image And Customer Loyalty on Skin Care Purchase Decisions (Case Study of Sma Kr. 2 Binsus Tomohon)
items: https://economicjournals.org/index.php/JIAFM/article/view/24
items: The Influence of Product Completeness, Price, Store Location and Promotion on the Purchase Intention of Sari Roti Products (Case Study of Alfamidi in Manado City, North Sulawesi Province)
items: The Influence of Product Completeness, Outlet Atmosphere, Service Quality, and Price Perception on Purchasing Decisions at Kimia Farma Pharmacy, Sam Ratulangi Manado
items: Cryptocurrency Adoption and Its Role in Reshaping International Financial Systems
items: Economic Factors Influencing Teacher Shortage in Early Childhood Education in Ibadan South-West Nigeria
items: Management Practices of Family-Owned Businesses in Santiago City, Philippines

AI-Powered Fraud Detection: Strengthening Risk Monitoring with Business Intelligence in U.S. Financial Institutions
type: item
description: The growing complexity of financial fraud in the United States has pushed organizations to adopt advanced technologies for more effective risk monitoring. This study examines how various U.S. financial institutions—including banks, fintech firms, and credit unions—implement AI and business intelligence (BI) tools for fraud detection. A survey of 400 professionals from these sectors investigates how AI adoption relates to trust in the technology, staff training levels, BI usage, and future investment intentions. In addition to standard statistical analyses, machine learning models were applied to uncover hidden patterns influencing adoption behavior. The results indicate that AI integration is driven mainly by investment readiness, confidence in AI, the extent of BI utilization, and perceived AI speed, whereas individual perceptual factors alone show limited significance. Overall, the findings suggest that successful AI adoption is shaped by organizational strategy, institutional culture, and existing technological infrastructure. To maximize the effectiveness of fraud detection, U.S. financial institutions should adopt integrated AI–BI solutions, maintain regulatory compliance, and enhance workforce skills to fully leverage the capabilities of AI.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Business Intelligence
  topic: keywords
subject: Risk Monitoring
  topic: keywords
subject: U.S. Financial Institutions
  topic: keywords
subject: AI Adoption
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Financial Crime Prevention
  topic: keywords
subject: Regulatory Compliance
  topic: keywords
creator: Md Asif Hasan
creator: Md. Tanvir Rahman Mazumder
creator: Md. Caleb Motari
creator: Md. Shahadat Hossain Shourov
creator: Mrinmoy Sarkar
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-12-19
publication date: 2025-12-19
starting page: 162
ending page: 176

The Use of The Cost-Plus Method in Calculating The Profits of Oil Companies and Its Impact on Public Budget Revenues (A Case Study in The Iraqi Oil Sector)
type: item
description: The aim of this research is to analyze the impact of adopting the (Cost Plus) method in determining the shares of foreign oil companies operating in Iraq on the revenues of the state's general budget. Since oil revenues constitute the primary source of government income. The research examines how this method affects the financial and economic aspects related to the general budget revenues by determining the capex, opex costs, and the fixed profit margin of the contracting companies for oil production on the share returned to the Iraqi government from oil revenues, especially in light of rising operational costs and fluctuations in energy markets. The methodology relies on quantitatively analyzing the financial data of the Rumaila oil field using the cost-plus method, and comparing it with the Production Sharing Agreement (PSA) model to identify the key differences between the two. The research results revealed an inverse relationship between rising costs and the decrease in the government's share. Cost inflation (Capex/Opex) reduces government revenue by 5-7% annually, especially with weak oversight. That is, an increase in costs by more than 15% reduces the government's share to less than 90% even with high prices. The research confirms that the company's profit is fixed regardless of the oil price, reducing budget flexibility during crises. Additionally, the fixed profit margin in Cost Plus leads to unfair distribution during price fluctuations. The research recommends linking the company's profit to the price by adopting the equation (Company Profit = Target Selling Price * Company Profit Margin), which ensures a provision of $0.5-1 billion annually when prices rise. And the establishment of a revenue stabilization fund, where 20% of the revenue is saved when the price of a barrel of oil is above $85, and withdrawn when the price is below $60 per barrel, which contributes to reducing the budget deficit by 60% during economic crises. The importance of the research…
subject: Articles
  topic: section
subject: Cost Plus method
  topic: keywords
subject: public budget
  topic: keywords
subject: profits of oil companies
  topic: keywords
creator: Murtadha Kadhim Afat Albazooni
creator: Farah Asaad Jumaah
creator: Issa Tawfeeq Issa Alnaser
creator: Hussein Abdulzahra Abbood
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-11-30
publication date: 2025-11-30
starting page: 148
ending page: 161

Examining The Role Of Effective Financial Planning In Improving The Quality Of Services Provided In The Kirkuk Education Directorate, Iraq: Case Study
type: item
description: The research will seek to learn how financial planning can improve the quality of education services in the government schools. Quality of educational services is important in the realization of development objectives, particularly in Iraq where financial and administrative difficulties have plagued the country due to the crisis experienced over the years. The lack of researches on the association between the components of the financial planning needs assessment, budget allocation, and financial control to the quality of the educational services leads to a research gap. A quantitative research design was adopted in the study through the use of a questionnaire that was administered to 300 employees of Kirkuk Education Directorate. The SPSS and PLS software were used to measure the influence of the independent variables (financial needs assessment, budget allocation, and financial control) on the quality of educational services as the dependent variable. The findings were that effective financial planning and service quality had a positive and significant relationship. The authors of the study came to the conclusion that the improvement in quality involves the realization of the widespread and precise financial planning, as well as the ability to control the expenses and guarantee the fair distribution of the budget between departments. According to the research, the introduction of the administrative scheme founded on constant financial planning and grounded in realistic data is suggested, and it will help to enhance the quality of offered services and the performance of governmental educational institutions.
subject: Articles
  topic: section
subject: service quality
  topic: keywords
subject: financial planning
  topic: keywords
subject: budget allocation
  topic: keywords
subject: financial control
  topic: keywords
subject: kirkuk education directorate
  topic: keywords
creator: Fatehiya Mezher Abdulridha
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-11-26
publication date: 2025-11-26
starting page: 136
ending page: 147

The Impact Of Accounting Manipulation In Financial Statements On Investors' Decisions: An Applied Study On A Sample Of Companies Listed On The Iraq Stock Exchange
type: item
description: This study will investigate the effects of accounting manipulation in financial reports on the decisions of Iraq Stock Exchange (ISX) investors in the status. The study was based on three major models used to calculate accounting manipulation: adjusted Jones model to determine discretionary accrual (DA), Beneish M-Score to identify manipulative firms, and Roychowdhury model to evaluate manipulation in operating activities. Cumulative abnormal returns (CAR), measured by the event study methodology, were also applied in the measurement of investor decision, along with the market liquidity index (ILLIQ) in relation to the Amihud equation, and control variables, which include the size of the company, leverage, and profitability, were also incorporated. The findings indicated that accounting manipulation has a negative but significant influence on the decision of investors, as it was found to be associated with an increased amount of market liquidity and weak abnormal returns. In addition, greater profitability was associated with a more stable investor confidence of the company whereas the opposite was true of financial leverage. The findings point to the fact that enhancing governance systems and external audit would reduce the effects of accounting manipulation and enhance the credibility level of financial statements. The research suggests that investors should be guided by the advanced analytical tools in order to identify manipulation prior to making investment choices and the role of improving the transparency of financial reporting through the activation of the internal audit and review committees and increasing the checks of regulatory authorities.
subject: Articles
  topic: section
subject: accounting manipulation
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Investor decisions
  topic: keywords
subject: Iraq Stock Exchange
  topic: keywords
subject: Governance and Audit
  topic: keywords
creator: Haider Ali Mohsen Dagher
creator: Ayad Salem Hamad
creator: Ayad Khalaf Najm Abdullah
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-11-26
publication date: 2025-11-26
starting page: 122
ending page: 135

The Integrating Between Cleaner Production and Benchmarking Practices and Its Impact on Achieving Sustainable Competitive Advantage
type: item
description: This research aims to clarify the theoretical foundations of both cleaner production and benchmarking, as well as the role of cleaner production within the framework of benchmarking in achieving sustainable competitive advantage for agricultural companies, particularly fish farming companies. The cleaner production methodology focuses on implementing production methods that promote sustainable development and finding solutions to the challenges faced by these companies. On the other hand, the benchmarking methodology guides companies in adopting the ideas and practices of leading and successful companies in the same sector, thus enabling them to chart a path for development and achieve competitiveness. This research focused on the fish farming sector in Iraq, using the Tigris Company as a case study for application and comparison of results. This was due to the challenges faced by companies in this sector, as well as the need to develop this industry and introduce modern management and production technologies that aim to achieve sustainable competitive advantages for companies and open new horizons for economic growth and development. One of the main conclusions of this research is that there is a synergistic relationship between cleaner production and benchmarking, which contributes to economic development by leveraging the experiences of others and applying them using modern methods that reduce costs and achieve sustainable competitive advantages.
subject: Articles
  topic: section
subject: Cleaner Production
  topic: keywords
subject: Benchmarking
  topic: keywords
subject: Competitive Advantage
  topic: keywords
subject: Reducing costs
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Nowfal Hussien Abdulaah
creator: Ismael Abbas Manhel
creator: Haider Atta Zabin
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-10-30
publication date: 2025-10-30
starting page: 112
ending page: 121

https://economicjournals.org/index.php/JIAFM/article/view/57
type: item
title: Integration of Business Process Reengineering (BPR) and Risk-Based Costing (RBC) and Its Impact in Enhancing Efficiency and Rationalizing Resources Utilization: An Applied Study in General Company for Automobile and Equipment Manufacturing – Battery Factory
description: The aim of this paper is to examine how the combination of BPR and RBC could enhance operational efficiency and resource efficiency. The research was applied to the General Company for Automotive and Equipment Manufacturing – Battery Factory with a focus on the 90 Ampere dry battery product during the year 2024. The importance of this research is due to national industries, such as the low operating level of many national industries, rising of raw material prices, and rising in production cost. This research methodology is a combination of quantitative and descriptive analyses, applying it as an applied study. BPR technique was employed to diagnose the core processes of primary battery production line to identify the waste and inefficiencies. In addition, product cost influencing risks were mapped to the identified priority manufacturing operations using the RBC approach. The performance differences observed were in the order of decreased production cycle times, waste material, operating costs based on logical analysis, and risk adjustment in the allocation of resources from combining BPR and RBC. It also demonstrates that using both strategies together is more effective than using either one alone. The report concludes with a recommendation that the General Company for Automobile and Equipment Manufacturing adopt this strategy and broaden it to cover more products. It also emphasizes the development of accounting and management information systems, equipping staff with special skills in risk-based cost management, and business process reengineering to ensure sustainability of the benefits and added value competitiveness of the business.
subject: Articles
  topic: section
subject: Business Process Reengineering (BPR)
  topic: keywords
subject: Risk-Based Costing (RBC)
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Resource Rationalization
  topic: keywords
subject: General Company for Automobile and Equipment Manufacturing
  topic: keywords
subject: Battery Factory
  topic: keywords
subject: 90 Ampere Dry Battery.
  topic: keywords
creator: Ali Abdul-Hussein Hani Al-Zameli
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-10-10
publication date: 2025-10-10
starting page: 91
ending page: 111

Current Issues and Prospects for Improving Deposit Policy in Commercial Banks of Uzbekistan
type: item
description: This article examines the current state and prospects of deposit policy in commercial banks of Uzbekistan. A comparative analysis was conducted on interest rate dynamics, deposit structures, and their influence on customer behavior, drawing parallels with international practices. The study evaluates the role of deposit policy in strengthening the resource base of banks under conditions of inflation, competition, and regulatory reforms. Empirical data from Uzbek banks as of mid-2025 were analyzed to identify the main challenges, including low public trust, insufficient flexibility of deposit products, and interest rates lagging behind inflation. Based on global best practices, a set of practical recommendations is proposed to enhance deposit policy, improve financial stability, and strengthen customer confidence in the banking system of Uzbekistan.
subject: Articles
  topic: section
subject: Deposit policy
  topic: keywords
subject: commercial banks
  topic: keywords
subject: interest rates
  topic: keywords
subject: resource base
  topic: keywords
subject: inflation
  topic: keywords
subject: financial confidence
  topic: keywords
subject: competition
  topic: keywords
subject: deposit insurance
  topic: keywords
subject: banking system
  topic: keywords
creator: Niyozov Zuhur Davronovich
creator: Komilova Mukammal Shavkatovna
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-08-23
publication date: 2025-08-23
starting page: 86
ending page: 90

Control Procedures of the Auditor and Methods of Preparedness for Pandemics (COVID-19 as an Example) in the Iraqi Environment (A Survey Study on a Group of Auditors)
type: item
description: This study focuses on identifying the impact of pandemics (with COVID-19 as an example) on the external auditing environment in Iraqi institutions, taking into account both local and international standards. To achieve the desired results, the researchers sought to identify the most significant problems and challenges that auditors may face when conducting audits during a pandemic outbreak, as well as to determine the tools and mechanisms that could assist auditors in overcoming these challenges. The practical aspect of the study was carried out by distributing a questionnaire to a sample of auditors. The findings revealed that COVID-19 leads to a set of problems, the most notable of which are: increased audit risk levels, inadequacy of routine control procedures, the need for continuous updating of audit plans, assessment of a company’s ability to continue as a going concern, and auditing accounting estimates. The study suggests that these problems and challenges can be addressed through various mechanisms, including: enhancing auditors’ professional skepticism and judgment, obtaining written representations from management and those charged with governance, engaging the work of experts, maintaining adherence to professional ethics and independence requirements, ensuring coordination between Iraqi and international auditing standards, using electronic means to design and perform additional audit procedures, emphasizing the scientific and practical qualification of auditors, expanding disclosures in audit reports, and utilizing internal audit departments’ work.
subject: Articles
  topic: section
subject: COVID-19
  topic: keywords
subject: audit procedures
  topic: keywords
subject: going concern
  topic: keywords
subject: alternative auditing methods
  topic: keywords
creator: Hussien Sabea Khamees
creator: Sarmad Mazen Fouad
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-08-23
publication date: 2025-08-23
starting page: 74
ending page: 85

The Role of Artificial Intelligence in Enhancing the Accuracy of Accounting Estimates: Evidence from the Iraqi Telecommunications Sector
type: item
description: This study explores how artificial intelligence (AI) could improve accounting estimates' precision, openness, and auditability in the Iraqi telecom industry. The structure, consistency, and disclosure procedures of accounting estimates are assessed by the study using a comparative document-based examination of Asiacell, Zain Iraq, and Al-Khatem Telecom's annual financial reports from 2020 to 2023. The results are compared to international standards such as IAS 8 and ISA 540 (Revised). Although these disclosures did not specifically mention the usage of AI technologies, the uniformity and openness that were noted point to organized models that may have been facilitated by business software. According to the study, using AI such as explainable AI (XAI) and predictive analytics could enhance estimation quality and promote audit preparedness. The lack of primary data, such as surveys or interviews, and the lack of direct confirmation of AI adoption are the study's limitations. To further comprehend AI's changing role in financial estimate, future study is advised to investigate organizational preparedness, do sectoral comparisons, and include longitudinal evaluations.
subject: Articles
  topic: section
subject: Artificial Intelligence (AI)
  topic: keywords
subject: Accounting Estimates
  topic: keywords
subject: Telecommunications Sector
  topic: keywords
subject: Iraq
  topic: keywords
subject: ISA 540
  topic: keywords
subject: IAS 8
  topic: keywords
subject: Predictive Analytics
  topic: keywords
subject: Explainable AI (XAI)
  topic: keywords
subject: Financial Reporting Transparency
  topic: keywords
creator: Noora Sabah BahaAldin Alhalawi
creator: Raghad Abdel Khaleq Shamil
creator: Baraa Bazzawi Hussein Al-Bazzawi
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-08-23
publication date: 2025-08-23
starting page: 64
ending page: 73

https://economicjournals.org/index.php/JIAFM/article/view/53
type: item
title: The Role of External Auditing in Limiting the Practice of Creative Accounting:An Analytical Study of the Opinions of a Sample of Academics and Professionals (Accountants and Auditors) at the University of Kirkuk
description: The study aims to examine the role of external auditing in limiting the practice of creative accounting in financial statements (income statement, balance sheet, cash flow statement, and statement of changes in equity) at the University of Kirkuk. The necessary data to achieve the research objectives were collected and analyzed through a questionnaire designed and distributed to the research sample, consisting of academics and professionals working at the university. The study employed a descriptive-analytical approach, and the data were processed using SPSS software. The research concluded several findings, the most significant of which is the presence of a statistically significant positive effect of external auditing in reducing the practice of creative accounting in financial statements. The study also found that creative accounting practices exist in financial statements at varying levels, with the highest occurrence in the income statement and the lowest in the cash flow statement. The researcher recommends enhancing the role of external auditing by applying international auditing standards and developing internal control systems to be more efficient and capable of detecting improper practices in the preparation of financial statements.
subject: Articles
  topic: section
subject: External Auditing
  topic: keywords
subject: Creative Accounting
  topic: keywords
subject: Financial Statements
  topic: keywords
creator: Mahmoud Sami Mahmoud
rights: Copyright (c) 2025 Journal of International Accounting and Financial Management
date: 2025-08-27
publication date: 2025-08-27
starting page: 48
ending page: 63

Analysis of Determinant Factors Affecting Investment Opportunity Set and Automotive Industry Stock Return on The Tokyo Stock Exchange
type: item
description: This study aims to analyze the relationship between capital structure, profitability, and dividend policy on stock returns with investment opportunity set as an intervening variable in companies listed on the Tokyo Stock Exchange Transportation Equipment Sub-Sector and members of the Japan Automobile Manufacturers Association in 2015-2024. This study uses a lag time treatment on the Capital Structure, Profitability and Dividend Policy variables with the aim of finding a stronger and more significant correlation on the variables studied, the data collection technique used is the documentation technique processed using the Path Analysis method using SPSS Amos software. 26. The results of the study indicate that the influence between Capital Structure, Profitability, and Dividend Policy on Investment Opportunity Set is not significant. The influence between Capital Structure, Profitability, and Dividend Policy on Stock Returns through Investment Opportunity Set as an intervening variable is not significant. While the influence between Investment Opportunity Set on Stock Returns is significant.
subject: Articles
  topic: section
creator: Intan Riandani
creator: Herman Karamoy
creator: Joubert B. Maramis
rights: Copyright (c) 2025
date: 2025-01-23
publication date: 2025-01-23
starting page: 33
ending page: 47

Celebrity Characteristics and Customer Patronage of Betking Nigeria in Akwa Ibom State
type: item
description: This paper examined the relationship between celebrity characteristics and customer patronage of Betkings Nigeria in Akwa Ibom State. Celebrity characteristics such as attractiveness, trustworthiness, and expertise are not strong enough to stimulate customer patronage in Betkings in Akwa Ibom State due to the fact that customers are tired of seeing the same celebrity over and over again, which creates a major problem of low customer patronage. The researcher employed the use of survey research design in which primary data were obtained through questionnaire administration. The researcher employed tables and simple percentage method to analyse the research questions. Simple regression technique was used to test hypotheses. The finding of the study revealed that there is a significant relationship between celebrity fit and customer patronage of Betkings in Akwa Ibom State. Another result showed that there is a significant relationship between celebrity credibility and customer patronage of Betkings in Akwa Ibom State. It was further discovered that there is a significant relationship between celebrity expertise and customer patronage of Betkings in Akwa Ibom State. Recommendations were that Betkings should scrutinize the credibility of the endorsed celebrity because credibility determines how the advertising information would impact the customers in terms of the communicated message. There is need to checkmate celebrity fit because when the attributes of the celebrity endorser match with the product features, consumers tend to increase their patronage. Betkings should examine the skill, experience and knowledge of the celebrity to endorse or recommend the product to the public because customers’ actions in response to such recommendations seem to vary directly with the celebrity’s perceived level of expertise and the target customers’ level of agreement with those recommendations.
subject: Articles
  topic: section
subject: celebrity characteristics
  topic: keywords
subject: celebrity fit
  topic: keywords
subject: celebrity credibility
  topic: keywords
subject: celebrity expertise
  topic: keywords
subject: customer patronage
  topic: keywords
subject: Betkings
  topic: keywords
creator: Edidiong Essien Philip
creator: Aniebiet J. Etuk
creator: Imoh C. Uford
rights: Copyright (c) 2025
date: 2025-01-23
publication date: 2025-01-23
starting page: 1
ending page: 32

Analysis of Determinant Factors Affecting Investment Opportunity Set and Automotive Industry Stock Return on The Tokyo Stock Exchange
type: item
description: This study aims to analyze the relationship between capital structure, profitability, and dividend policy on stock returns with investment opportunity set as an intervening variable in companies listed on the Tokyo Stock Exchange Transportation Equipment Sub-Sector and members of the Japan Automobile Manufacturers Association in 2015-2024. This study uses a lag time treatment on the Capital Structure, Profitability and Dividend Policy variables with the aim of finding a stronger and more significant correlation on the variables studied, the data collection technique used is the documentation technique processed using the Path Analysis method using SPSS Amos software. 26. The results of the study indicate that the influence between Capital Structure, Profitability, and Dividend Policy on Investment Opportunity Set is not significant. The influence between Capital Structure, Profitability, and Dividend Policy on Stock Returns through Investment Opportunity Set as an intervening variable is not significant. While the influence between Investment Opportunity Set on Stock Returns is significant.
subject: Articles
  topic: section
creator: Intan Riandani
creator: Herman Karamoy
creator: Joubert B. Maramis
rights: Copyright (c) 2025
date: 2025-01-07
publication date: 2025-01-07
starting page: 96
ending page: 110

Celebrity Characteristics and Customer Patronage of Betking Nigeria in Akwa Ibom State
type: item
description: This paper examined the relationship between celebrity characteristics and customer patronage of Betkings Nigeria in Akwa Ibom State. Celebrity characteristics such as attractiveness, trustworthiness, and expertise are not strong enough to stimulate customer patronage in Betkings in Akwa Ibom State due to the fact that customers are tired of seeing the same celebrity over and over again, which creates a major problem of low customer patronage. The researcher employed the use of survey research design in which primary data were obtained through questionnaire administration. The researcher employed tables and simple percentage method to analyse the research questions. Simple regression technique was used to test hypotheses. The finding of the study revealed that there is a significant relationship between celebrity fit and customer patronage of Betkings in Akwa Ibom State. Another result showed that there is a significant relationship between celebrity credibility and customer patronage of Betkings in Akwa Ibom State. It was further discovered that there is a significant relationship between celebrity expertise and customer patronage of Betkings in Akwa Ibom State. Recommendations were that Betkings should scrutinize the credibility of the endorsed celebrity because credibility determines how the advertising information would impact the customers in terms of the communicated message. There is need to checkmate celebrity fit because when the attributes of the celebrity endorser match with the product features, consumers tend to increase their patronage. Betkings should examine the skill, experience and knowledge of the celebrity to endorse or recommend the product to the public because customers’ actions in response to such recommendations seem to vary directly with the celebrity’s perceived level of expertise and the target customers’ level of agreement with those recommendations.
subject: Articles
  topic: section
subject: Betkings
  topic: keywords
subject: customer patronage
  topic: keywords
subject: celebrity expertise
  topic: keywords
subject: celebrity credibility
  topic: keywords
subject: celebrity fit
  topic: keywords
subject: celebrity characteristics
  topic: keywords
creator: Edidiong Essien Philip
creator: Aniebiet J. Etuk
creator: Imoh C. Uford
rights: Copyright (c) 2025
date: 2025-01-08
publication date: 2025-01-08
starting page: 66
ending page: 95

Laying Hen Health Management for Increasing Productivity and Welfare of Farmers in Tombuluan Village, Tombulu District, Minahasa Regency
type: item
description: Laying hens are one of the types of chickens that have the potential to be raised and used as a source of income. Eggs are often used as breakfast menus, the basic ingredient for both wet cakes, pastries, bread, pudding or other snacks for all people because of their high nutritional content or adding a delicious and savory taste to processed foods. The high consumer demand for eggs makes the laying hen farming business the choice of the community to become a source of income. This phenomenon also occurred in Tombuluan Village, Community District, in Tombuluan Village, Tombulu District, Minahasa Regency. The business opportunity for laying hen farmers is very high, this is because egg consumption increases every year along with the increase in population, in addition, this business also has a more stable income with broiler farming because the productive period of laying hens can reach 2 years of production, enough time is used to generate profits for farmers. This also makes the chicken egg farmer business can be used as a promising business opportunity for the community in Toumbuluan Village. However, based on the initial survey, the proposer team found that the Laying Hen Farmers Group in Tombuluan Village did not understand the theories and business management well, especially including business development by producing higher quality products, financial and stock management, lack of asset management or marketing strategies that were still conventional. For this reason, this PKM business management is important to be implemented in order to provide knowledge and guidance to the farming community in Tombuluan Village who will be used as partners in this PKM activity. This PKM activity is expected to provide knowledge and abilities for laying hen farmers in implementing or managing their businesses. The technical implementation of this PKM activity includes providing assistance and business management training to chicken farmers and the TIM will follow up to see t…
subject: Articles
  topic: section
creator: Palandeng Indrie Tielung
creator: Tielung V,J Maria Wangke
creator: Shinta.J.C
creator: Arrazi Arrazin
rights: Copyright (c) 2024
date: 2024-12-27
publication date: 2024-12-27
starting page: 54
ending page: 65

https://economicjournals.org/index.php/JIAFM/article/view/30
type: item
title: Analysis of The Influence of Work Discipline on Employee Performance with Organizational Citizenship Behavior (OCB) As an Intervening Variable at The Regional Secretariat of Southeast Minahasa District
description: The Regional Secretariat of Southeast Minahasa Regency as an institution established based on the regional regulations of Southeast Minahasa Regency which assists the government (Regent) in carrying out its duties and authorities, and is inseparable from the demands to become a high-performance organization and as an organization that carries out the function of coordination and technical administrative services to all vertical government devices/agencies, then performance assessment for organizational apparatus has a very important meaning, especially in efforts to make improvements in the future. To support this, employee discipline must be managed and maintained so that employee performance can be achieved optimally. However, the abilities of each employee are certainly not the same, OCB plays a role in supporting employee performance so that they can both achieve the targets desired by the organization. Therefore, the researcher took the research theme "The Effect of Work Discipline on Employee Performance with Organizational Citizenship Behavior (OCB) as an Intervening Variable. This study uses a quantitative approach with data analysis techniques using Path Analysis with SMART PLS 4.0 software. The population in this study were 165 employees of the Southeast Minahasa Regency Regional Secretariat and a sample of 80 respondents. The results of the study indicate that work discipline has a direct and significant effect on employee performance, work discipline has a direct and significant effect on OCB, OCB has a direct and significant effect on employee performance, and OCB is able to mediate the indirect effect between work discipline and employee performance. sustainable, according to employee needs so that employees will be able to master their field of work.
subject: Articles
  topic: section
subject: Work Discipline
  topic: keywords
subject: Organizational Citizenship Behavior (OCB)
  topic: keywords
subject: Performance
  topic: keywords
creator: Gretta Atrinta Putri Pandaleke
creator: Victor I.K Lengkong
creator: Willem J.F. Alfa Tumbuan
rights: Copyright (c) 2024
date: 2024-12-19
publication date: 2024-12-19
starting page: 40
ending page: 53

The Influence of Social Media, Brand Image And Customer Loyalty on Skin Care Purchase Decisions (Case Study of Sma Kr. 2 Binsus Tomohon)
type: item
description: Many young generations in this digital era use skin care which is considered a long-term investment for skin health. They are willing to spend more for quality products that can provide the desired results. Young people also do not only view skin care as a routine, but also as part of their identity and lifestyle. This study aims to analyze the influence of social media, brand image, and customer loyalty on skin care product purchasing decisions among students of SMA KR.2 BINSUS TOMOHON. The population in the study was 200 students who were part of Skin Care users at SMA KR. 2 BINSUS TOMOHON. Data were collected through a Questionnaire with analysis using the Statistical Package for the Social Sciences (SPSS). The results of the Analysis show that Social Media does not have a positive but significant effect on Skin Care Purchasing Decisions. Brand Image does not have a positive but significant effect on skin care purchasing decisions. Customer loyalty has a positive and significant effect on skin care purchasing decisions. Social media, brand image and customer loyalty (all independent variables) simultaneously have a significant effect on the dependent variable of skincare purchasing decisions through the results of the F test. The results of this study are expected to provide a significant contribution to the development of more effective skincare product marketing strategies among teenagers
subject: Articles
  topic: section
creator: Vincentia Tambunan
creator: Joy Elly Tulung
creator: Genita Gracia Lumintang
rights: Copyright (c) 2024
date: 2024-12-19
publication date: 2024-12-19
starting page: 24
ending page: 39

https://economicjournals.org/index.php/JIAFM/article/view/24
type: item
title: Employee Performance: The Impact of Innovative Leadership Behavior and Organizational Climate Through Employee Achievement Spirit and Job Satisfaction at the East Bolaang Mongondow Human Resources Development and Personnel Agency
description: This study aims to analyze the factors that affect employee performance. The main focus of this study is to explore the relationship between innovative leadership behavior, organizational climate, Achievement Spirit, Employee Job Satisfaction and employee performance. The population in this study were all 35 permanent employees. The research results highlighted that innovative leadership behavior has no positive effect on employee performance, achievement spirit and employee job satisfaction, organizational climate has a positive and significant effect on employee performance and employee job satisfaction but has no significant effect on achievement spirit. Achievement spirit has a significant effect on employee performance, and employee job satisfaction has no significant effect on employee performance. It is recommended that the staffing and human resource development agency strengthen innovative leadership behavior and improve the organizational climate.
subject: Articles
  topic: section
subject: Innovative Leadership Behavior
  topic: keywords
subject: Organizational Climate
  topic: keywords
subject: Spirit of Achievement
  topic: keywords
subject: Employee Job Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Sri Marlina Djangkarang
creator: Lucky O.H.Dotulong
creator: Hendra N.Tawas
rights: Copyright (c) 2024
date: 2024-12-19
publication date: 2024-12-19
starting page: 1
ending page: 23

The Influence of Product Completeness, Price, Store Location and Promotion on the Purchase Intention of Sari Roti Products (Case Study of Alfamidi in Manado City, North Sulawesi Province)
type: item
description: This study aims to analyze the effect of product completeness, price, store location, and promotion on purchasing interest in Sari Roti products at Alfamidi in Manado City, both simultaneously and partially. Alfamidi was chosen because it is one of the main retail chains that sells Sari Roti in Manado. A decrease in purchasing interest can have a negative impact on sales, so it is important to understand the factors that influence it. This study uses a quantitative descriptive approach. Data were collected through questionnaires distributed to 236 consumers who purchased Sari Roti products at 10 Alfamidi outlets with the highest sales in Manado City, from a population of 377 people. Sampling was carried out with inclusion criteria, with a sample range of 50 to 500 people in the period from September to October 2024. The analysis methods used include validity tests, reliability tests, classical assumption tests, hypothesis tests, and multiple linear regression using SPSS version 27. The results showed that product completeness, price, store location, and promotion had a positive and significant effect on purchasing interest simultaneously and partially. Therefore, Alfamidi and Sari Roti management need to consider these factors to increase consumer purchasing interest.
subject: Articles
  topic: section
subject: Product Completeness
  topic: keywords
subject: Price
  topic: keywords
subject: Store Location
  topic: keywords
subject: Promotion
  topic: keywords
subject: Purchase Interest
  topic: keywords
subject: Sari Roti
  topic: keywords
subject: Alfamidi
  topic: keywords
creator: Adolof A. Diamanti
creator: Djurwati Soepeno
creator: Rita, N. Taroreh
rights: Copyright (c) 2024
date: 2024-11-13
publication date: 2024-11-13
starting page: 53
ending page: 69

The Influence of Product Completeness, Outlet Atmosphere, Service Quality, and Price Perception on Purchasing Decisions at Kimia Farma Pharmacy, Sam Ratulangi Manado
type: item
description: This study aims to analyze the effect of product completeness, outlet atmosphere, service quality, and price perception on purchasing decisions at Kimia Farma Sam Ratulangi Manado Pharmacy, both simultaneously and partially. This study uses a descriptive approach with a quantitative method, without comparing or connecting independent variables with other variables. Data were collected through questionnaires distributed to consumers who visited the pharmacy during the last six months, with a total population of 48,359 people. Sampling was carried out randomly, with a minimum of 30 samples and a maximum of 500 samples. The number of samples in this study was 248 people. The analysis methods used were validity, reliability, classical assumptions, hypothesis testing and multiple linear regression analysis using the SPSS version 27 application. Based on the test results, it can be concluded that product completeness, outlet atmosphere, service quality, and price perception simultaneously and partially have a positive and significant effect on purchasing decisions at Kimia Farma Sam Ratulangi Manado Pharmacy
subject: Articles
  topic: section
subject: Product Completeness
  topic: keywords
subject: Outlet Atmosphere
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Price Perception
  topic: keywords
subject: Purchasing Decision
  topic: keywords
subject: Kimia Farma Pharmacy
  topic: keywords
creator: Rosary Mekel
creator: Willem J. F. Alfa Tumbuan
creator: Djurwati Soepeno
rights: Copyright (c) 2024
date: 2024-11-13
publication date: 2024-11-13
starting page: 34
ending page: 52

Cryptocurrency Adoption and Its Role in Reshaping International Financial Systems
type: item
description: Bitcoin's skyward trajectory is fueling a lot of talk about its potential ability to change the world. Keywords: financial, crypto, regulationThis article is published via TheCoinRepublic.comThis article retraces how cryptocurrencies are becoming more increasingly accepted in global markets and the effects it can have on traditional financial. With the rapid development of technology and higher levels of globalisation, cryptocurrency is now decentralised system to replace traditional currency with advantages like lower transaction costs, greater security and easier transferability. However, such a complexity as the regulatory uncertainty, volatility and crime potential still needs to get out of your way. This paper uses mixed-methods methodology to combines quantitative analysis on global cryptocurrency adoption rates with qualitative interviews with industry experts and regulators. The data suggest that while bitcoin adoption is rising, its impact is uneven by region, largely reflecting diverging national legal regimes and economic conditions. Countries with economic crises are more likely to turn to crypto as a hedge against inflation and currency depreciation, while developed nations focus on regulatory involvement and progress in blockchain technology. This indicates a major shift in financial systems and it would force long-standing banking companies to evolve, or become obsolete. Perhaps the most transformational use case driven by crypto, is that of decentralised finance (or DeFi), which challenges traditional financial intermediaries. The paper concludes that bitcoin has the potential to democratise world banking; however, its long-term viability depends on regulatory harmonisation, technical improvement and confidence in decentralised systems. The study improves understanding of the evolving role of cryptocurrency specifically in world finance, and suggests future research directions related to governance and security.
subject: Articles
  topic: section
creator: Xudoyqulov Diyorbek
creator: Karimov Ibrohimbek
creator: Tayirov Ozodbek
rights: Copyright (c) 2024
date: 2024-10-20
publication date: 2024-10-20
starting page: 28
ending page: 33

Economic Factors Influencing Teacher Shortage in Early Childhood Education in Ibadan South-West Nigeria
type: item
description: This study examined the economic factors influencing teacher shortages in early childhood education (ECE) in Ibadan South West, Nigeria. five specific purposes, five research questions and Job Demands-Resources (JD-R) model developed by Bakker, Demerouti, de Boer, and Schaufeli (2003) as the theoretical framework guided this study. The study employed a descriptive survey research design, a sample of approximately 200 teachers (100 from public schools and 100 from private schools) was selected using a stratified random sampling method. Data were collected using a structured questionnaire designed to measure the key variables related to each research question. To ensure validity, the questionnaire was reviewed by experts in early childhood education and educational research to confirm that it effectively measured the constructs of interest. A pilot study was conducted with a small subset of teachers (approximately 20) to refine the questionnaire items based on feedback. Cronbach’s Alpha was used to test the reliability of the instrument, with an acceptable threshold set at 0.7. Data were analyzed using descriptive and inferential statistics. The findings indicated that low salaries and high living costs significantly contribute to teacher attrition, with many educators seeking alternative employment to meet their financial needs. The study also revealed that public and private ECE teachers face distinct economic challenges, leading to variations in retention rates. Additionally, inadequate professional development and financial support were found to deter both existing and potential teachers from pursuing a career in ECE. Job insecurity further exacerbated the problem, particularly among private ECE educators. Based on the findings, several recommendations were made, including increasing salaries, implementing financial incentives, enhancing professional development opportunities, addressing job insecurity, providing housing support, increasing education funding, prom…
subject: Articles
  topic: section
subject: Early Childhood Education (ECE)
  topic: keywords
subject: Teacher Shortage
  topic: keywords
subject: Economic Factors
  topic: keywords
subject: Job Demands-Resources (JD-R) Model
  topic: keywords
subject: Teacher Retention
  topic: keywords
subject: Public and Private Schools
  topic: keywords
creator: Olatunji, Saheed Olawale
creator: Adejare Sodiq Adigun
creator: Adejumobi Modinat Wumi
creator: Soliu Nurudeen Ayobami
rights: Copyright (c) 2024
date: 2024-10-06
publication date: 2024-10-06
starting page: 13
ending page: 27

Management Practices of Family-Owned Businesses in Santiago City, Philippines
type: item
description: Family-owned businesses are one of the oldest forms of business organization. The dominance of family-owned businesses in the economies of the world dates back many years, which was why it was described as the oldest and most common form of business organization. appraised the pre-industrial revolution and first industrial revolution era, which family-owned businesses dominated, and concluded that up to this modern age, family-owned businesses still act as the backbone of most of the new and old industrialized economies around the world. Thus, this study assesses the Management practices of family-owned businesses in Santiago City in terms of Culture and Governance, Communication, Strategic Planning, Succession Planning, Leadership. A total of fifty-six (56) family-owned business owners were selected using criterion sampling. The researcher utilized quantitative methods of research using descriptive quantitative research methods to attain the objectives. The instrument used in this study was a research-made questionnaire that was distributed to the chosen family-owned business owners at their respective locations. The findings of this study revealed that the perceptions of management practices of family-owned businesses are strongly agreed with the management practices of family-owned business owners in Santiago City in terms of Culture and Governance, Communication and Trust, Strategic Planning, Succession Planning and Leadership. Moreover, the problems encountered by the owners when managing a family-owned business in Santiago City are mostly involved in Money/Income followed by Customer/Employees and the least encountered problem is Family Concerns.
subject: Articles
  topic: section
subject: Management Practices
  topic: keywords
subject: Family-owned Businesses
  topic: keywords
subject: Santiago city
  topic: keywords
subject: Philippines
  topic: keywords
creator: Luz U. Porlucas
creator: Von P. Gabayan Jr.
rights: Copyright (c) 2024
date: 2024-10-25
publication date: 2024-10-25
starting page: 1
ending page: 12