bluuebunny/crossref_metadata_2025_split huggingface dataset:
Asymmetric Impacts of Public Debt on Economic Growth: Empirical Evidence From Vietnam
Authors: Nguyen Dung Xuan , Nguyen Trung Duc 
Published: June 2023

Purpose: The objective studies the influence of government debt on the expansion of the Vietnamese economy was the subject of the research presented in this article.

Theoretical framework: Most governments in developing nations have budget deficits due to excessive spending and inadequate revenue. When the government chooses to pay the budget deficit through borrowing, it incurs a liability known as public debt and public debt on economic growth.

Design/methodology/approach: In regression analysis involving time series data, if the regression model contains the variables' present values and the lagged values (past values), this model is known as the lagged distribution model. If the model's explanatory variables include one or more lagged values of the dependent variable, the model is called the autoregressive model. Nonlinear Auto Regressive Distributed Lag regression was applied.

Findings: The findings reveal that government debt has a considerable and disproportionate effect on sustained economic growth in the short and long run using a Nonlinear Autoregressive Distributed Lag (NARDL) model with quarterly data over twenty years beginning in 2000.

Research, Practical & Social implications: The results indicate a disproportional association between public sector debt levels and short- and long-term economic growth. The results are consistent with recent empirical studies showing a nonlinear relationship between some nations' public debt and economic development.

Originality/value: Government debt should support short- and long-term economic growth through funding production. Consequently, government debt should not burden the economy when the high amount of debt exceeds the capacity to repay.
Consumers' Perception of the Cause-Related Marketing Effects of Bank’s Participation
Authors: Tseng Cheng-Jui , Tang Changjiang 
Published: June 2023

Purpose: The main purpose of this study is to explore whether the Cause-Related Marketing effects of bank’s participation in public welfare activities will have a significant impact on consumers' purchase intentions. In this study, the consumer's perception of the marketing effect of good causes is tested by the experimental design method.

Theoretical framework: The "Cause-Related Marketing", which combines business objectives with social responsibility of, has become a global trend in recent years.

Design/methodology/approach: A questionnaire was distributed in front of the bank in the form of a questionnaire, and a total of 254 valid samples were obtained. After the test-taker read the DM advertising, they filled in the answer that best matches the question behind it.

Findings: According to the data analysis results, we discover that there are significant differences between genders in the marketing effect or purchase intentions of the good cause. In addition, the bank's donation magnitude shows a significant positive relationship with the effects on the cause-related marketing for consumers.

Research, practical and social implications: If a bank engages in public welfare activities, it will be more possible to attract consumers to have the interaction intention than the one which does not engage in public welfare activities.

Originality/value: This study manipulates two independent variables of whether banks engage in public welfare activities and donation magnitude, and establish four different experimental scenarios by designing good-related marketing direct mail (DM) advertising.
Entrepreneurial Marketing: Improving the Marketing Performance of the Creative Industry in the Embroider Stitching Sector in West Sumatra
Authors: Rahmidani Rose , Susanti Dessi , Armiati  , Vrista Yuhendri Leo 
Published: June 2023

Purpose: This study's goal is to ascertain how entrepreneurial orientation and market orientation affect Micro Small and Medium-sized Enterprises’ marketing performance (MSMEs).

Theoretical Framework: Entrepreneurial Marketing is used to empower the creative industries as marketing and entrepreneurship are crucial in driving innovation, introducing new products, creating new ventures, and promoting economic development - all of which are key activities in the creative industries.

Design/Methodology/Approach: To achieve the objectives of this study, the quantitative approaches were utilized. The population of interest was Micro, Small and Medium-sized Enterprises (MSMEs) engaged in Embroider and Stitching located in West Sumatra Province, and a purposive sampling technique was employed to select the sample for this study. Multiple statistical techniques were employed for data analysis, including SPSS and Partial Least Square (PLS) for Structural Equation Model (SEM) analysis.

Findings: The study's results indicate that Entrepreneurial Orientation has a positive impact on Marketing Performance. Additionally, Entrepreneurial Orientation has a positive impact on Market Orientation, and Market Orientation has a positive impact on Marketing Performance. Furthermore, Entrepreneurial Orientation has a positive impact on both Market Orientation and Marketing Performance.

Research, Practical, and Social Implications: This study offers theoretical and practical implications for improving the marketing performance of the Embroidery and Stitching industry in West Sumatra Province by applying Entrepreneurial Marketing, through the integration of local cultural values, it is expected that the competitiveness of the region will improve. The expectation is that government policy programs will subsequently stimulate the creative industry's growth in West Sumatra Province.

Originality/Value: This study examines the impact of Entrepreneurial Marketing on marketing performance, while previous studies have examined its impact on the financial performance of SMEs.
The Impact of Good Corporate Governance (GCG) on Manufacturing Financial Performance: Evidence of Listed Companies on the Stock Exchange (IDX)
Authors: Riyadh Hosam Alden , Al-Shmam Maher A. , Rifqi Muhammad Rifauddien 
Published: June 2023

The purpose: This research is to scrutinize the impact of the board of directors (BoD), the board of commissioners (BoC), the proportion of independent commissioners (PoIC), managerial ownership (MO), and the audit committee (AC) on the company's financial performance manufacturing financial performance from 2015 to 2019.

The theoretical framework: Composition from several variables which are Board of Directors (BoD), Board of Commissioners(BoC), Proportion of Independent Commissioner(PoIC), Managerial Ownership (MO), and Audit Committee (AC).

Design/Methodology/Approach: In this research, secondary data was used with a purposive sampling method to determine the number of samples. The number of samples obtained was 98 company data. Then, this study employed the multiple linear techniques. The tool utilized in this research were the Microsoft excel program and SPSS version 21.

The Findings: research revealed that BoD, BoC, and MO variables significantly influenced the company's financial performance, whereas PoIC and AC did not significantly impact financial performance.

Research, practical and social implications: This study attempted to highlight the impact of excellent corporate governance on company financial performance at (Indonesia stock exchange manufacturing listed companies) in latest years as well as to show things that can be done in improving the quality of the company by improving the financial performance of the company. Therefore,

Originality/value: The value of the study every company is competing to improve the quality of the company to achieve its goals and be able to compete with other companies through the GCG is a rule of good governance for a firm between various participants by managing resources economically, productively, effectively, and efficiently to achieve the organization's goals.
Guidelines for Evaluating the fair Performance of Personnel in the Manufacturing and Service Business Sector
Authors: Lamesawan Pheanpha , Silpcharu Thanin , Wattanakomol Sunee 
Published: June 2023

Purpose: This study aimed to investigate a fair method for evaluating employee performance in the manufacturing and service sectors.

Theoretical framework: This research past concepts and theories that the researcher was able to summarize the guidelines for fair performance evaluation of personnel in the business sector have four components as follows: Evaluation Method, Support Factor, Assessor Characteristics and Data Insight.

Design/methodology/approach:The study developed into a structural equation model and conducted as qualitative research with in-depth interviews with nine experts. Tools for quantitative research were created, and a group discussion with 11 qualified participants was held to reach a consensus on the model's certification. Survey information from a questionnaire administered to 500 business owners or executives in charge of manufacturing and services was used for quantitative research. And hierarchical linear multiple regression using SPSS and Structural Equation Modeling (SEM) technique was used to test the study hypotheses.

Findings: The study adopts a confirmatory factor analysis to develop the structural equation model through data collection from in the manufacturing and service sectors, in Thailand

Research, Practical & Social implications: The study which enables employers to operate smoothly by receiving benefits or profits according to the objectives of that enterprise. It is achieved when the commandant and subordinates can work together effectively and achieve peace in the industry.

Originality/value: This study provides andoffersan academic reduce the turnover rate of employee and fair performance of personnel the manufacturing and service sectors in Thailand.
Financial Technology and Bandura's Social Learning at Alabio Duck Farmers in Upper North River in Supporting Food Security to Realize Business Sustainability
Authors: Sadikin Abdurrahman , Astuti Rini Puji , Hayat Atma 
Published: June 2023

Purpose: This study aims to examine the financial technology and Bandura’s social learning of Alabio Duck Farmers to support food security and realizing the business sustainability

Design/methodology/approach: Garfinkle Ethnometodology Methods is done by data triangulation and Focus Group Discussion (FGD) to reveal the regeneration breeding business and the implementation of financial technology concept.

Findings: The alabio duck breeders community in North Hulu Sungai District understand and apply the financial technology. The management regeneration is done by directly invites their children and nephews to cultivate alabio duck and taught it like in the Bandura social learning method and indirectly has supported the food security and economic resilience program in South Kalimantan.

Research limitations/implications: This research is done at duck breeder community in North Hulu Sungai District . It has limitation of small samples.

Practical implications: Related government agencies should give counseling or training activities in financial technology, including the training in simple financial reporting for alabio duck farmers in North Hulu Sungai District to make the details of their financial position.

Social Implications: This research is is consistent with Albert Bandura's social learning. Management regeneration of Alabio farmers indirectly support the program of food security of the community and national economy.

Originality/value: The alabio duck breeders community in North Hulu Sungai District is not researched by the previous researcher. This is the first research to increase the comprehension and implementation of financial technology to compete with other duck breeders at local level in South Kalimantan and outside the Kalimantan Island.
Employee Productivity in the Covid-19 Pandemic Time in Improving Integrated Services
Authors: Soputan Grace Jenny 
Published: June 2023

Purpose: Employee work behavior is all activities performed by employees in carrying out their duties work both individually and in groups. Activities performed by employees both individually and in groups are in the form of perceptions, attitudes, personalities, abilities and Skills.

Theoretical Framework: The data used in this study uses secondary data sourced from the Central Bureau of Statistics for North Sulawesi Province in 2011-2021. This type of research is quantitative research.

Design/Methodology/Approach: This study generally aims to obtain empirical data, and valid and reliable information about the influence of leadership effectiveness, reward, work environment, work behavior on employee service productivity.

Findings: The results of the analysis show that between reward and work environment has a direct positive effect, where the better the reward received by employees, the better the employee creates a conducive work environment, and vice versa, the less positive or bad rewards that employees receive, will result in a work environment that is not conducive.

Research Practical and Social Implications: To improve service productivity, it is necessary to improve effectiveness leadership. We recommend that leaders in the licensing service environment to carry out leadership tasks more effectively.

Originality/Value: Improve service productivity licensing in Manado City Government, it is necessary to improve in effectiveness leadership.
Differences in Perceptions Between Small Businesses and Large Businesses on the Effectiveness of HR Management in Achieving Business Goals: Based on Field Evidence
Authors: Setrojoyo Sudarmo Muhammad , Sutrisno  , Ng Suwandi , Darmo Ika Suhartanti , Astuti Nelly 
Published: June 2023

Purpose: This study aimed to investigate how small and large businesses perceptions of the efficacy of HR management practices in achieving business objectives differ.

Theoretical framework: Using a questionnaire that measured five essential HR management practices, 100 small and 50 large businesses were surveyed: enrollment and choice, preparation and advancement, execution of the executives, remuneration, and advantages, and worker commitment

Design/methodology/approach: quantitative research uses numerical data and statistical approaches to identify patterns, connections, and links. This study compares small and large companies' HR management.

Findings: The findings also have practical implications for both large and small businesses, implying that large companies should maintain their advantage in HR management resources and methods and should instead invest in more formalized HR practices.

Research, Practical & Social implications: The study has theoretical implications for HR management, highlighting the need to adapt HR practices to the organization's specific context. Future exploration could inspect the actual results of various HR executive rehearses and the effect of external variables on HR board adequacy.

Originality/value: Overall, the study contributes to a better understanding of how small and large businesses perceive HR management's effectiveness in achieving business objectives.
The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual Model
Authors: Jasim Tabarak Ayad , Ibrahim Mohammed Abdullah 
Published: June 2023

Objective: The research aims to define international financial reporting standards, in addition to showing their importance during historical development, for the purpose of adopting international financial reporting standards.

Theoretical framework: It is clarifying the international financial reporting standards. In addition to showing its importance during the historical development, for the purpose of adopting international financial reporting standards. As well as the theoretical framework for the quality of financial reports. The adoption of international financial reporting standards was also affected, then the impact of international financial reporting standards on the quality of financial reports was measured.

Method: The search relied on the deductive and inductive approaches, as the deductive approach was employed by studying the literature related to the subject of the research. As for the scientific aspect, the inductive, descriptive, and analytical approaches were adopted, as well as the statistical approach.

Results and Conclusion: Results of the practical application of the research showed that the adoption of international financial reporting standards instead of the unified accounting system for banks has affected the quality of the financial reports of some banks listed in the Iraq Stock Exchange. It is concluded from this that there is a lack of proper application of international financial reporting standards because of the unclear understanding of them and how to apply them. Iraqi commercial banks need to adhere to the effective and proper application of international financial reporting standards to avoid many issues and fundamental errors related to the presentation of financial reports.

Implications of the research: The adoption of International Financial Reporting Standards (IFRS) increases the possibility of comparing financial information, in addition to increasing the level of transparency and the quality of disclosure in financial reports. This means the application of standards reduces information asymmetry, therefore is reflected in the users of that information in decision-making.

Originality/value: The value of research comes from the importance of international financial reporting standards and their ability to provide quality and comparable financial reports between different companies and economic units, also the role of it for improving the quality of financial reports.
Analysis of Trade, Investment, and Global Value Chain on the Gross Domestic Product of Fisheries Sector in Indonesia
Authors: Sulistijowati Rieny , Yuliati Lilis , Komariyah Siti , Musaiyaroh Ati 
Published: June 2023

Purpose: This study aims to analyze the indicators that play a role in the Indonesian marine and fisheries sector's development (investment in the fisheries sector, trade openness, fisheries net exports, global value chain (GVC) and fish production) towards the gross domestic product (GDP) of the fisheries sector.

Theoretical framework: The theoretical framework builds on the New Trade Theory (NTT), a sustainable ocean economy, and global value chains.

Design/methodology/approach: The panel vector autoregressive (PVAR) method is used to achieve the research gols. The data used is panel data for groups of provinces in Indonesia.

Findings: The results of the estimated PVAR show that the investment of the fisheries sector has a negative and significant impact on the GDP of the fisheries sector, and GVC and fish production has a positive and significant impact on fisheries GDP. Whereas, Net-export and Trade openness have an insignificant impact on the GDP of fisheries.

Research, Practical & Social implications: There is a need for an effective maritime policy to reduce the environmental impact of the development of coastal resources and preserve the diversity of fish production to face future threats. This is due to the constraints of international trade in the form of information or communication, technology, and regulations.

Originality/value: Research related to the effect of investment in the fisheries sector, trade openness, fisheries net exports, GVC, and fish production on the GDP fishery in Indonesia and the data used is panel data for groups of provinces in Indonesia have never been done by other researchers.
The Influence of Innovativeness on Revisit Intention: The Mediating Role of Word-of-Mouth in Augmented Reality for Tourism in Thailand
Authors: Punpairoj Wachira , Namahoot Kanokkarn Snae , Wattana Chitinout , Rattanawiboonsom Vichayanan 
Published: June 2023

Purpose: This study aims to identify the motivational factors that encourage travelers to adopt augmented reality (AR) applications when exploring tourism destinations and to investigate the mediating effects of personal word-of-mouth (WOM) on the relationships between innovativeness and revisit intention outcomes among travelers.

Theoretical framework: This study developed a conceptual framework that determines travelers’ inclination to use AR applications at tourism destinations, based on three primary variables: Innovativeness, Word-of-Mouth and Revisit Intention.

Design/methodology/approach: A sample size of 430 was collected through an online self-administered survey. The proposed model was subjected to analysis using the structural equation modeling to examine the mediator effect of Word-of-Mouth.

Findings: The results of the study indicate that service innovation and technology innovation have a significant and direct impact on travelers' WOM communication regarding their intention to revisit tourist destinations that offer AR applications. The revisit intention towards AR-based tourism applications is indirectly influenced by service innovation as mediated by WOM.

Research, Practical & Social implications: This current study enhances comprehension of the determinants that drive tourists to utilize AR applications at tourism destinations by integrating established theoretical frameworks and adapting them to the specific context of tourism.

Originality/value: As prior studies focused on the post-experience aspects of AR adoption, the motivations of travelers to reconsider their intention to use ART in Thailand remained unclear. Insufficient comprehension of tourists' inclination to revisit and utilize AR in Thailand’s tourism destinations may result in the failure of these destinations to attract new or returning visitors, ultimately leading to a decline in revenue.
Factors Influencing Accounting Information Systems in Small and Medium Enterprises: The Case in Hanoi, Vietnam
Authors: Ngo Dung Tien 
Published: June 2023

Purpose: The study aims to identify the factors influencing the accounting information system in small and medium-sized enterprises in Hanoi, Vietnam.

Theoretical framework: The paper is based on the theoretical framework of factors affecting the accounting information system which has been done before and applied in small and medium-sized enterprises in Hanoi, Vietnam.

Design/methodology/approach: The questionnaire was distributed to 350 small and medium-sized enterprises in Hanoi, and a total of 245 valid responses were collected. They included directors, chief accountants, and accounting staff. By multivariate regression analysis from SPSS 22 software, the results indicate that there are five factors affecting the effectiveness of the accounting information system in small and medium-sized enterprises in Hanoi.

Findings: The regression findings support the significant positive impacts of these factors influencing the accounting information system in small and medium-sized enterprises in Hanoi as follows: (1) Managerial knowledge, (2) External expert support, (3) Organizational characteristics, (4) User participation in the system, and (5) Managerial support.

Research, Practical & Social implications: The study provides factors influencing the accounting information systems in small and medium-sized enterprises in the case of Hanoi, Vietnam. This result provides useful references for relevant issues. The research results are the basis for proposing solutions to improve the Accounting Information Systems in Vietnam for making decisions.

Originality/value: The value of the study is providing an expansion of the factors influencing accounting information systems. Research results provide useful references for research on related issues. These findings can be useful for Vietnamese enterprises to take measures to improve their Accounting Information Systems, thereby improving business performance.