• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.317-325
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• 2022

The simple regression model (SRM) is used in this study to look at potential economic growth-influencing factors. The sample's period runs from 2005 to 2019. The data was gathered from various ministries and government agencies such as the Central Bank of Afghanistan's Statistical Bulletin, the World Bank, the United Nations (UN), World Bank open data, NASA, Ministry of Finance (MoF), Ministry of Economy (MoE), and Central Bank of Afghanistan's Statistical Bulletin (CBA), as well as the internet and news. There is an urgent need to ensure that taxes are collected in the most efficient manner possible because one of the enormous management gaps in Afghanistan over the last two decades has been tax evasion. According to the results of this study, tax evasion has a negative and significant impact on Afghanistan's economic growth. We can affirm that the subject of this article is among the most significant topics recently discussed in my country. If the right solutions are implemented, It can significantly contribute to quickening the cycle of the developing Afghan economy and turning it from an unstable to a sustainable one.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.191-203
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• 2022

The ecosystem for digital payments in India has expanded quickly during the last decade. A synthesis of technical advancements and progressive governmental laws and regulations has fuelled this expansion. Particularly, the UPI system has assisted India in transitioning from a nation heavily reliant on cash for daily transactions to one with fewer cash transactions. The study attempted to determine how Financial Inclusion (FI) through a socio-techno-ecosystem impacts digital payment systems. FI involves ensuring financial services, products, and an adequate amount of credit without discrimination against the weaker section of society. The study has established that FI impacts the UPI. The finance infrastructure thus helps to develop an ecosystem where financial access and the awareness level help people to transit to new channels of payment. We have used secondary data of 27 banks for sixteen quarters and four years, i.e., for the financial years 2016-17 to 2019-20. It is observed from the current study that the offsite_ATM plays a significant role in the value creation of the UPI. Our study implies that it will help retailers, individuals, and business houses to use UPI platforms for swift payments without hassle. Also helpful for industries that are still not digitally disrupted and industry-specific UPI transactions.

• The Journal of Industrial Distribution & Business
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• v.15 no.7
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• pp.1-9
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• 2024

Purpose: This research adopts the SERVQUAL and LSQ frameworks to examine the correlation between return reverse logistics service quality of the JD platform and customer satisfaction, as well as the linkage between consumer satisfaction and repurchase intention. Research design, data and methodology: A comprehensive literature review on both domestic and international logistics service quality has been conducted. Considering the unique aspects of JD's return reverse logistics services, an evaluation framework with 5 dimensions and 21 indicators is formulated, including communication, information, return process, empathy, and convenience. A conceptual model exploring the influence of JD's reverse logistics service quality on customer repurchase intention is developed, proposing six hypotheses. For this investigation, 358 valid questionnaires were collected, processed, and analyzed using SPSS 22.0. The structural equation modeling was conducted and validated through AMOS 21.0 software. Results: Following a thorough analysis of data, it reveals that: (1) Information quality, return process quality, and empathy significantly enhance customer satisfaction. (2) Customer satisfaction positively impacts repurchase intention. Conclusion: Based on these findings, three strategic recommendations are offered for e-commerce platforms with in-house logistics systems. The research also discusses limitations and future research directions.

• The Journal of Society for e-Business Studies
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• v.24 no.4
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• pp.79-107
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• 2019

Traditionally banks and other financial institutions use customers' accounts and information managed by them and provide payment services in dominant positions. Recently, EU amends Payment Services Directive to institutionally guarantee access to customers' accounts and use of account-related information even to third parties, which facilitates competition in financial markets and promotes innovation. However, this kind of change can increase potential security risks and therefore institutional responses from financial authorities are required so that all participants in financial markets can properly respond to security risks. In this study institutional responses to the security risks in the EU's new Payment Services Directive (PSD2) are analyzed, comparisons between this and domestic electronic financial regulations are analyzed, and implications for the direction of improving domestic electronic financial regulations will be suggested.

• The Journal of Society for e-Business Studies
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• v.22 no.2
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• pp.153-168
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• 2017

Recent studies focus on the role of investor attention and transparency in stock-related information in explaining stock return and trading volume. Moreover, recent literatures predict that firm opacity will increase the likelihood of future stock price crashes. In this paper, we investigate, using Naver Trend, the relation between portal search intensity and stock price crash. Using various alternative measures of stock price crash risk and search intensity, we demonstrate that stocks with larger volume of portal search are less likely to experience stock price crashes. These results are consistent with our hypothesis that accumulated firm opacity cause future stock price crash. Finally, our results still hold even after we control for the potential effect of endogeneity in the regression specifications.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.173-183
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• 2020

This study has four objectives: (1) Identifying factors that affect customer satisfaction on online service quality of Tiki.vn, (2) Measuring the level of impact of the factors, (3) Testing the difference in satisfaction among groups of customers with different characteristics in terms of gender, age, income, academic level, and occupation, and (4) Proposing some managerial implications to improve the quality of online services by interviewing directly and online 200 individual customers who have shopped at Tiki.vn E-commerce platform for at least the last six months, using the convenient sampling method. This study analyzes the reliability of the scale through the Cronbach's alpha coefficient, Exploratory factor analysis, and Linear regression analysis. The findings identified four factors that influence positively customer satisfaction regarding the quality of online services in Tiki.vn E-commerce platform in the order of descending strength: (1) Trust, (2) Customer service, (3) Web design and (4) Safety. In addition, the results show no difference in customer satisfaction according to different academic levels, but in terms of occupation and income, gender, and age. The results show that the factors influencing most customer satisfaction are Reliability and Customer Service. Some managerial implications are then proposed to improve the quality of online shopping services at Tiki.vn.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.475-483
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• 2021

COVID-19 pandemic has affected the lives of people and has forced businesses to develop different ways of doing businesses. Several businesses have implemented social responsibility activities. With social distancing keeping many people at home, online and digital platforms have become one of the most important mechanisms for businesses undertakings and implementing those social responsibility initiatives and activities - digital social responsibility (DSR). The purpose of this study is to examine the relationships of electronic word-of-mouth (eWOM) intentions and customer engagement with DSR in social media with attitude toward DSR as the antecedent during COVID-19 social distancing situation in Thailand. The study employs a quantitative research method where sampling method is followed by convenience sampling technique, and study data is collected through survey questionnaire with social media users who have experiences with firms' online social responsibility initiatives. Based the samples of 123 respondents, Structural Equation Modelling (SEM) has been used for analysis. The results show that attitudes toward DSR in social media significantly influence electronic word-of-mouth (eWOM) intentions and have a significant effect on customer engagement with DSR in social media. The mediation analysis also revealed that eWOM intention partially mediated the relation between attitudes toward DSR in social media and customer engagement.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.993-1001
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• 2021

This study aims to determine the factors influencing student performance using the teaching and learning process through e-learning based on the unified theory of acceptance and use technology (UTAUT). This study also sets out to propose additional variables to expand the UTAUT model to be more suitable to use in higher education. This research conducted a literature review, expert interviews, and a self-administered survey involving 200 students at tertiary institutions in Riau province, Indonesia. The questionnaire data were analyzed using SmartPLS 2. This study shows that UTAUT constructs, namely, social influence, facility conditions, and effort expectancy have a significant influence on student behavior and performance, while the performance expectancy variable shows no significant effect. The additional variables, including lecturer characteristics, external motivation, and organizational structure, directly affect student performance. However, concerning student behavior, motivation and environment are the only variables with a significant effect. The results of this study suggest the behavior deteminant such as lecturer characteristics, motivation and environment, and organizational structure improve student performance. This study investigates factors affecting the performance of university students through the learning employing e-learning by developing the UTAUT constructs to include the lecturer characteristics, motivation and environment, and organizational structure in improving student performance.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.79-90
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• 2021

The purpose of this research is to identify factors affecting the acceptance and use of e-tax services among medium taxpayers in Phnom Penh, Cambodia. The researcher conducted the study based on a quantitative approach by using multi-stage sampling method, which selects a sample size by two or more stages. The first stage sampling was the stratified random sampling and the subsequent stage was purposive sampling. In this study, the stratified random sampling was first used, followed by purposive sampling. The data were collected from 450 medium taxpayers who experienced using e-tax services located in three tax branches in Phnom Penh. This study adapted the confirmatory factor analysis (CFA) and structural equation model (SEM) to analyze the model accuracy, reliability and influence of various variables. The primary result showed that behavioral intention has a significant effect on user behavior of e-tax services among medium taxpayers in Phnom Penh, Cambodia. Moreover, the results revealed that performance expectancy, effort expectancy, social influence, and anxiety have significant impact on behavioral intention. In addition, social influence has the strongest impact on behavioral intention, followed by anxiety, performance expectancy and effort expectancy. Conversely, facilitating conditions, trust in government, and trust in internet do not influence behavioral intention.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1339-1347
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• 2021

Indonesia has a population of more than 260 million, of which, by 2020, Generation Y is predicted to account for 70% of the total. With different birth years, Generation Y is the backbone of Indonesia's product purchasing. Generation Y is interested in establishing strong relationships with specific brands on social media. They are also interested in working with companies to design a product. Most Generation Y utilizes more than one electronic device and they are also brand loyal. Therefore, this study seeks to examine the effect of social media (i.e., e-WOM, online community, and online advertising) on brand image and loyalty in Generation Y in Indonesia. The sampling method employed was purposive sampling. A total of 150 respondents in the age range of 23-30 years were involved as the sample. Using multiple regression model in data analysis, this study proved that e-WOM, not only have a positive and significant effect on the brand image, but also on brand loyalty. Furthermore, online community also positively and significantly affects brand image and brand loyalty. Likewise, online advertising has a positive and significant effect on brand image and brand loyalty. This study's findings indicated that all the proposed hypotheses were well accepted.