• The Journal of Asian Finance, Economics and Business
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• 제5권1호
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• pp.63-72
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• 2018

Social entrepreneurship is increasingly gaining interest in developing countries for the great benefits of society. In Vietnam, the concept of social entrepreneurship is still quite new. Entrepreneurial intention is regarded as a useful and practial approach for understanding actual entrepreneurial behavior. The purpose of this paper is to develop an integrated model based on planned behavior to examine the direct and indirect effect of perceived access to finance on social entrepreneurial intention. The confirm factor analysis to study the latent constructs underlying determinants of planned behavioral theory, perceived access to finance and social entrepreneurial intention. Then, it applies the technique of structural equation modeling to explore relationships among latent constructs. There is no direct relationship between perceived access to finance and social entrepreneurial intention. Perceived access to finance only indirectly increases entrepreneurial intention through attitude towards behavior and perceived behavioral. This study focuses on the perceptual factor of financial access that affects entrepreneurial intentions. The study does not cover other in-depth issues of social entrepreneurship such as decision making, leadership, personality traits, social capital, and human capital. To establish an environment with a strong social entrepreneurial intention, a focus on developing perceived access to finance is an extremely important factor. This study also suggests that attitude towards behavior and perceived behavioral have a strong impact to social entrepreneurship.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.635-645
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• 2020

This research was conducted to achieve several objectives and focus research was based on financial behavior theory and prospect theory as grounded theory e.g., investigate the financial decision-making behavior between financial and real assets investment, and confirm the relationship existing between herding behavior and overconfidence factors to the level of loss and regret aversion, and financial literacy into real assets investment decisions. The study used 220 real estate auction respondents as investor samples at the State Assets and Auction Service Office Makassar, South Sulawesi, Indonesia. Data was collected through the use of a questionnaire consisting of 23 questions to measure the variables. Moreover, the research data passed through several feasibility tests like the inner and outer modeling by Partial Least Square - Structural equation model (PLS-SEM) while the hypotheses formulated were also tested to determine the magnitude of the variable relationship. Through the use of the direct and intervening test, loss and regret aversion variables have a positive and significant effect while financial literacy variables have no significant effect. There is a slight difference in the decision-making process for real assets and financial assets investors. Investment decision making behavior in the financial assets sector requires less complicated decisions compared to the decisions related to real assets investments.

• 산경연구논집
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• 제10권11호
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• pp.57-69
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• 2019

Purpose: The purpose of this study is to investigate systematic and comprehensive explanation about safety behavior by applying integrated model of Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT). By showing the interrelationship of effects of factors affecting safety behavior in a single model, comprehensive understanding regarding safety behavior will be possible. Research design, data, and methodology: This study try to integrate the two theory, TPB and SCT, to introduce background factors, such as safety culture, affecting cognitive factors of subjective norm, safety attitude, perceived behavioral control, safety consciousness, which are again affecting behavior intention of the TPB. We composed 73 questionnaire to analyse the relationship among factors affecting safety behavior. The questionnaire were distributed to stewards and stewardesses of KAL, ASIANA, and LCCs. 422 were collected and used for analysis. Factor analysis, regression analysis, and control effect analysis were conducted using SPSS windows version 2.0. Results: The safety culture, safety atmosphere, and safety education/training were turned out to affect subjective norm, safety attitude, perceived behavioral control, safety consciousness. And the cognitive factors also showed to affect safety intention significantly. The results that safety intention affects safety behavior was found. Also there are control effect of cost consciousness and punishment while safety intention affects safety behavior. Conclusions: Safety is the virtue that should be given first priority to in our daily life. To secure safety, everyone in an organization should have high level of safety intention and conduct safety behavior. The study results provide systematic and comprehensive understandings on the relationship among factors affecting cabin crews' safety behavior. The results will help design safety related regulations, education/training, and support employees to engage in safety behavior related activities.

• The Journal of Asian Finance, Economics and Business
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• 제8권9호
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• pp.341-349
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• 2021

This study is conducted to fill the research gap in proposing and testing the relationship between "Attitudes about the overall image of the destination", "Subjective norms" and "Perceived behavioral control". Simultaneously, we examine the relationship between these variables and tourists' "intent to choose a destination.". While most previous studies only deal with the relationship between destination image and intended behavior of tourists, this study uses the theory of planned behavior (Ajzen, 1991) to explain the intended behavior of tourists. In addition, the Theory of Destination Image (Echtner & Ritchie, 1991) is used to explain the factor "attitudes about the overall image of the destination", contribute to supplementing and perfecting the Theory of Planned Behavior. This study uses a Structural Equation Modeling (SEM) to analyze a sample of 993 observations, the subjects of which are international tourists to Vietnam, to test the relationship between second-order constructs. The test results show that "Subjective norms" and "Perceived behavioral control" have an impact on "Attitudes about the overall image of the destination". Moreover, all these three factors have an impact on "Intent to choose destination", in which the factor "Perceived behavioral control" has the greatest impact on "intention to choose destination".

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.445-454
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• 2021

Leader and leadership are one of the important aspects in the life of a country. This study aims to predict the intention of young voters to vote for state leader elections by expanding the theory of planned behavior to the Indonesian context. Apart from the importance of the presidential election, research rarely uses the theory of planned behavior, and to the best of researchers' knowledge, there are no studies that have applied the theory of planned behavior to predict the intention to vote for the president. Therefore, this study is an attempt to fill that gap. Two hundred questionnaires were distributed using non-probability purposive sampling. Data analysis was carried out using the structural equation modeling (SEM) approach. The results showed that attitude and behavior control were positively related to voters' intention to elect presidential candidates. Furthermore, information from social media also has a positive relationship with the attitude of choosing presidential candidates. However, the results also show that subjective norms do not have a significant relationship with voters' intention. This study contributes knowledge to researchers, practitioners, and policymakers about the factors that influence youth intention to vote in Indonesia, namely, attitudes, perceived behavior control, and information from social media.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• Journal of Information Technology Applications and Management
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• 제27권3호
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• pp.1-18
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• 2020

Recently, following the development of FinTech technology that combines finance and information and communication technology, the need and social demands for a block chain technology-based trading system have increased significantly. In this study, a research model was developed and hypothesized through literature research on the concept of block chain technology, the technology acceptance model, and the unified theory of acceptance and use of technology. The research theories were tested by collecting data through surveys and analyzing the collected data. This study conducted empirical research to identify the factors influencing the user acceptance intention and utilization behavior of the block chain technology in introducing the block chain technology. First, factors affecting the acceptance intention of the blockchain user were performance expectation, effort expectation, social impact, and blockchain transparency variables. Second, the facilitation conditions and stakeholder confidence variables were analyzed as factors that did not affect the acceptability of the blockchain users. Third, variables such as blockchain transparency, stakeholder trust and intention of acceptance are factors that affect the usage behavior of the blockchain. Fourth, it was confirmed that the acceptance intention had a very high explanatory power on usage behavior of Blockchain technology.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1095-1100
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• 2021

This study aims to analyze the factors that influence people's behavioral intentions to recycle waste and focus on people's perceptions of informal waste recycling. The low level of participation in the e-waste recycling process makes research on the factors that encourage household interactions in sorting waste or recycling waste a priority. The purpose of this study is to build a comprehensive model and examine the relationship between perceptions of informal recycling, implementation e-waste management, behavioral intention, convenience of recycling and perceived behavioral control. The framework is the Theory of Planned Behavior (TPB). The implementation variable e-waste management is used to mediate the relationship between the two constructs. Respondents in this study were cellular phone users who had changed their phones. The number of respondents in this study totaled 165, using the purposive sampling technique. Data analysis techniques in this study used PLS-SEM with WarpPLS version 6.0. The findings show that: (1) perception of informal recycling, e-waste management, and behavioral intention have a significant positive effect; (2) management of e-waste, perception behavioral control and behavioral intention have a positive effect; and (3) the implementation of e-waste management, which causes the convenience of recycling, will increase the intensity of behavior, indicating the results are rejected.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.637-643
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• 2021

The study examines the influence of the five pillars of inclusive financing on the empowerment of micro-, small- and medium-sized enterprises (MSMEs) and the influence of institutional conditions on the empowerment of MSMEs. This study uses primary and secondary data. The population of the study are MSMEs; the is a total of 930,620 MSMEs in Jakarta. Owners of micro-, small- and medium-sized enterprises is a good population to be measured because they are the main actors that know exactly the challenges and the obstacles in doing business addressing problems faced in inclusive financing, which is related to the purpose of the study. The research borrows from finance and entrepreneurial theories for model design. The results of the study show that all the variables are significant and positive in the efforts to finance MSMEs in Indonesia, which means that financial education plays an important role in the sustainability of financial inclusion. The financial theory, developed to explain financing at the company level, needs to be adapted to the entrepreneurial situation, so that it can explain the behavior of small businesses. This means that, with correct financial knowledge, financial inclusion plays an important role in the sustainability of MSMEs in Indonesia.