Vol 9 Issue 1 April 2021-September 2021

Abstract: The paper was set to examine the impact of adoption of International Financial Reporting standards on key selected performance variables in the conglomerate sector of the economy. while the pre IFRS periods covered a study period of 5 years (2007 to 2011, the post IFRS periods also covered a 5 year study periods (2012-2016). The key performance indicators were share price, earnings per share, return on equity, and return on assets. Data for the study was sourced from the six quoted conglomerates while the research hypotheses were tested using t-test. Variables such as share price (SP), return on equity (ROE), return on assets (ROA) showed a decrease after IFRS adoption indicating that the impact of IFRS adoption on these performance variables was negative. Meanwhile, earnings per share (EPS) showed an increase indicating that IFRS adoption has had a positive impact of the performance of firms among the conglomerate sector of the economy. However, the test of mean difference on all variables showed that the difference in mean values for all variables were statistically insignificant except for return on assets which showed a significant difference. Hence, we conclude that overall, IFRS adoption has not had a significant impact on the performance of conglomerate firms in Nigeria.  inn this wise, we recommend that policy makers should ensure that local policies are introduce to encourage or stimulates the economy further to enable better performance on the part of the firms’ Lastly, management of conglomerates should find a way to stimulate performance in order to encourage a surge on the prices of shares of firms.

Keywords: IFRS Adoption, Financial Performance Indicators, Quoted Conglomerates, and Pre-Post Analysis.

Title: IFRS Adoption and Financial Performance Indicators of Quoted Conglomerates in Nigeria: A Pre-Post Analysis

Author: Miebaka Big-Alabo, E.A.L. Ibanichuka

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This article presents a discussion of the impact of the pandemic on construction projects. While the studies consulted were conducted in different contexts, they report relatively similar impacts of the pandemic on the construction sector as public health guidelines that interrupted operations were similar. Lockdowns restricted movement of people from specified regions to reduce the risk of transmission. They disrupted operations due to delays in the delivery of materials as well as access to workplaces. The cost of promoting safety in the workplace increased significantly. Consequently, some projects were halted while others suspended as contractors and their clients considered their options. The consequences of the pandemic have managerial and legal implications as stakeholders must conduct regular risk assessments and renegotiate the terms of their contracts for project continuity. Regular risk assessments are necessary and crucial to understanding priorities and implementing risk-specific solutions. Effective communication among stakeholders is crucial to the maintenance of a harmonious relationship among stakeholders and will ensure project continuity.

Keywords: continuity, contractual obligations, compliance, legal ramifications, compromise.

Title: Impact of Covid-19 on Construction Projects

Author: Rayan Al-Khaldi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study determines what influences the tourism students in De La Salle University-Dasmariñas. The researchers surveyed how the respondents assess the influence on decision-making in terms of trustworthiness, usefulness, novelty, and enjoyment. The study wanted to know what are the factors that influence tourism student’s decision-making in choosing a destination in the Philippines. Nonetheless, the technology acceptance model (TAM) has adapted for the conceptual framework which stands as an indicator of this study. This study is quantitative research. The study used the purposive sampling method, a non-probability purposive sampling technique that examined the entire population. The data gathering tool used is Google Forms. The questionnaire was validated by a statistician. The findings in terms of trustworthiness, usefulness, novelty, and enjoyment where trustworthiness was the only significant factor. The overall finding of this study is that most of the tourism students in De La Salle University-Dasmariñas rely on the trustworthiness of the vloggers when it comes to choosing a destination.

Keywords: TAM, decision making, vlogs. 

Title: Travel Vloggers Influence on DLSU-Dasmariñas Tourism Management Student’s Decision-Making in Choosing a Destination in the Philippines

Author: Aguillon, Patrick Deane R., Capili, Nicca P., Villamor John Michael B., Irene S. Gueco

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study was to determine the predictive potential of audit committee features on the financial performance of quoted Deposit Money Banks (DMBs) in Nigeria between 2009 and 2018. The sample consisted of 13 quoted DMBs from which secondary data was gathered. The independent variable was audit committee characteristics, which were quantified using audit committee size, audit committee financial expertise, and audit committee meeting frequency, while the dependent variable was DMB financial performance, which was quantified by earnings per share (EPS). The study used an ex-post factor analysis to adequately account for the study data's nature while also addressing the research questions. The study's statistical strategy was the panel fixed effect approach (and the estimates were obtained using E-views 9). The findings indicate that audit committee size has no statistically significant predictive power on EPS, that audit committee financial expertise also has no statistically significant predictive power on EPS, and that audit committee meeting frequency also has no statistically significant predictive power on EPS. Thus, DMBs in Nigeria should avoid increasing the size of their audit committees because doing so has a negligible effect on their financial performance; instead, they should consider other measures that can be taken to ensure an effective audit committee, such as gender, religion, region, and ownership diversity; and banks should

Keywords: Audit Committee, Financial Performance, EPS.

Title: Effect of Audit Committee on the Performance of Deposit Money Banks in Nigeria

Author: Henry Orowhuo Wobo, Emmanuel A.L. Ibanichuka

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Online impulse buying is one of the consumer behaviors in which consumers buy a certain product suddenly, spontaneously, and urgently based on affective and cognitive processes through exposure to online stimuli. Demographic factors (gender, age, education level, and income) are internal factors that can influence someone to make an impulse buying. In addition to demographic factors, perceived benefits of OVO e-money related to efficiency are thought to be the main predictor in strengthening or weakening the influence of demographic relationships on online impulse buying. This research was conducted in Denpasar City with 105 respondents. Data collection by distributing questionnaires and indicators used were 21 items, which were measured using a Nominal Scale and a Likert Scale. The data analysis technique used is Moderated Regression Analysis (MRA) and Chi-Square Analysis. The results of this study explain that demographics (gender and income) have a significant positive effect, while age has a significant negative effect on online impulse buying. The effect of education is not significant on online impulse buying. Perceived benefits of OVO e-money is a pure moderator variable that can strengthen the influence of gender, income and age, but weakens the effect of education on online impulse buying.

Keywords: demographics, online impulse buying, perceived benefits, e-money.

Title: Demographic Effect on Online Impulse Buying with Ovo E-Money as Moderator Variable

Author: Fitria Handayani, Gede Suparna

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The pandemic has caused various implications for employees at the Jambe Asri Agrotourism. Jambe Asri Agrotourism chose to continue operating during the pandemic in order to achieve employee welfare. In reality, it appears that the pandemic has had major implications for the welfare of employees, so it appears that most of the employees are unable to meet the needs of their families. The research method in this study uses qualitative data types. Data collection techniques in this study by means of observation, in-depth interviews, and documentation. The informant determination technique used is purposive sampling. The data analysis used is descriptive qualitative. Data analysis starts from observing social phenomena, categorizing, tracing and explaining categorization, explaining categorization relationships, and drawing general conclusions. Based on the results of the study, it can be seen that the implications of the pandemic on the socio-economic of employees at the Jambe Asri Agrotourism include three aspects, namely the social changes of employees at the Jambe Asri Agrotourism, the income of employees of the Jambe Asri Agrotourism, and the welfare of the employees of the Jambe Asri Agrotourism. In the aspect of social change, there are various positive implications caused by the pandemic. In terms of income, there are various adaptations felt by employees, starting from reducing employees, reducing income, and most employees looking for additional work to be able to meet the needs of their families. In terms of welfare, the income obtained from Jambe Asri and assisted by income from additional work is only able to finance the cost of children's education in one semester, and employees who take part in the health benefits cannot pay the costs of the health benefits that are participated in.

Keywords: Employees, Pandemic, Socio-Economic.

Title: Implications of the Covid-19 Pandemic on Social Economic Aspects on Employees in Jambe Asri Tourism Attraction, Batubulan Village, Sukawati District, Gianyar Regency

Author: I Putu Risky Saputra, I Putu Anom, Nararya Narottama

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study is on the relationship between treasury single account policy and the Nigerian economy for the period of 2010–2019. Over the years, the Nigerian economy has recorded a slow pace in development thereby resulting in a little or no increase in the quality of life and the well being of its citizens The general objective of the study was to ascertain the impact of treasury single account policy on economic developments in Nigeria for the period of 2010-2019; while the specific objectives were to examine if there exist any significant difference in human development index, gini coefficient and poverty rate of  the Nigerian economy for the  period before and after the implementation of treasury single account policy Nigeria. The study made use of the quantitative research design. The population of the study involves the citizens of Nigeria, while the sample size involves the citizens of Nigeria for the period of 2010-2019. Secondary data were used for the study and it was sourced from the Central Bank of Nigeria Statistical Bulletin, National Bureau of Statistics and World Bank National Accounts Data.The data were analyzed using the paired sample t-test. The result revealed that economic development indicators(gini coefficient and poverty rate) had no significant difference between the periods before and after the implementation of treasury single account policy, except for the variable of human development index which had a significant difference between the periods before and after the implementation of treasury single account. The study therefore concluded that treasury single account policy had no significant impact on the Nigerian economy using gini coefficient and poverty rate as proxies for economic development. It also concluded using human development index as a proxy for economic development that treasury single account policy had a significant impact on economic development in Nigeria. It was therefore recommended that human development policies of government should be sustained and enhanced upon especially in the areas of health and education.

Keywords: Treasury single account, economic development, human development index, gini coefficient, poverty rate.                        

Title: TREASURY SINGLE ACCOUNT AND ECONOMIC DEVELOPMENT IN NIGERIA: AN EMPIRICAL ANALYSIS (2010-2019).

Author: Okoh, Macdonald Osarhemen, Dr.Mustapha Isiedu, Ahmed Olufemi Usman

International Journal of Management and Commerce Innovations 

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Abstract: This study is on the nexus between treasury single account policy and the performance of deposit money banks in Nigeria from 2009–2019. The introduction of treasury single account moped up the liquidity in the banking sector. This might have an effect on banks since their primary function is to pool funds from the surplus sector in the form of savings and extend these funds to the deficit sector for investment purposes. The general objective of this study was to ascertain the impact of treasury single account policy on the performance of deposit money banks in Nigeria from 2009-2019; while the specific objectives were to examine if there exist any significant difference in non-performing loans ratios, capital adequacy ratios, average liquidity ratios and the profit before tax of deposit money banks for the period before and after the implementation of treasury single account policy Nigeria. The study made use of the quantitative research design. The sample size was equal to the population which comprised of 24 deposit money banks operating in Nigeria in 2009 and 27 deposit money banks in 2019. The sampling technique was purposive in order for the findings to be generalized. Secondary data were used for the study and it was sourced from the Nigerian Deposit Insurance Corporation and the Central Bank of Nigeria Statistical Bulletin. The data were analyzed using the paired sample t-test. The result revealed that the deposit money banks performance indicators had no significant difference between the periods before and after the implementation of tresury single account policy The study therefore concluded that treasury single account policy had no significant impact on the performance of deposit money bank for the period under review. It was therefore recommended that the Central Bank of Nigeria should use its monetary policy rate to influence the ction of the interest rate on bank lending in order for borrowers to gain access to loans and advances and also enhance the timely repayment of these loans. Deposit money banks should invest in risk weighted asset which ensures higher returns at the same time putting internal control meassures on ground to reduce the risk of loss to the bearest minimum. This would increase the operating income of deposit money banks..

Keywords: Treasury single account, liquidity ratio, capital adequacy ratio, non-performing loans, profitability, profit before tax.

Title: THE NEXUS BETWEEN TREASURY SINGLE ACCOUNT AND THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA: A PRE AND POST ANALYSIS (2009-2019)

Author: OKOH, Macdonald Osarhemen, Professor Nwankwo Odi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to examine the effect of profitability, firm size, leverage, liquidity, board of commissioners, and public ownership on CSR disclosure. This research was conducted on state-owned companies listed on the Indonesia Stock Exchange in 2018-2019. The population in this study were 25 state-owned companies. Determination of the number of samples using purposive sampling technique with three criteria and then obtained 21 samples that are able to meet the three criteria. Data were analyzed using multiple linear regression analysis. The results showed that profitability, firm size, leverage, liquidity, and public ownership had no effect on CSR, while the board of commissioners had a positive effect on CSR. This means that the larger the company's board of commissioners, the wider the company's tendency to disclose CSR. The results of this study can theoretically confirm the Stakeholder Theory which plays an important role for the sustainability of the company, the Agency Theory which explains the difference in interests between agents and principals as the cause of CSR disclosure.

Keywords: Corporate Social Responsibility, profitability, firm size, leverage, liquidity, board of commissioners, public ownership.

Title: THE EFFECT OF PROFITABILITY, FIRM SIZE, LEVERAGE, LIQUIDITY, BOARD OF COMMISSIONERS, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Author: Ni Made Ayu Candra Dewi, I Gusti Ayu Eka Damayanthi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Consumers buy a variety of items from online stores. Online shopping is the biggest part of customer attraction as well as customer satisfaction. In the online shopping has experience an explosive growth due to the fact that it represent economic and convenient approach to purchasing in comparison to traditional shopping. The online shopping culture rapidly changes with the onset of COVID-19 pandemic. The global crisis of COVID-19 pandemic has started to desolate the world economy and healthcare, igniting much fear, panic, and uncertainty among billions of people. As lockdown being implemented in many places, panic buying has emerged as corona virus outbreak. People can purchase anything from companies that provide their product online, i.e. Books, clothing, household appliances, toys and health insurance are some of the hundreds of product that consumer can buy from an online store. The market is flooded with seemingly very little difference between one another, which are often not even perceptible to consumers. Online shopping was not very popular here. Most of the people used to adopt the traditional method of shopping. But now the number of online shoppers has increased. There are many reasons for the popularity of online shopping in Ghumarwin Block. Such as people started using smart-phones more and buying all those products online which they can’t buy at local stores. But nowadays people are buying products online because of Corona Virus and the imposition of Lock-down. It is in this regard, a fundamental understanding of factors causing satisfaction in online shopping has attained greater importance.

Keywords: Consumers buy, Online shopping, COVID-19 pandemic, global crisis.

Title: CONSUMER SATISFACTION LEVEL DURING COVID-19 PANDEMIC FOR ONLINE SHOPPING: A CASE STUDY OF GHUMARWIN BLOCK (HIMACHAL PRADESH)

Author: Dr. Rajni Devi, Assistant Prof. Kumari Poonama, Pooja Devi, Shilpa Katna, Arti Devi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Time management is considered an imperative aspect in the management of projects. It is one of the core knowledge areas and is related to scope and cost. Project time management aims at building processes that will be useful to the project manager to ensure the project team completes the project in time. The reputation of many organizations is damaged by delays in the delivery of projects and cost overruns. Projects are hardly completed without changes in scope; thus, the original baseline plan is always affected and in turn, affects the estimation of project delivery time. This leads to a discrepancy between the estimated time and the completion time. This study focused on project time management's influence on the performance of projects at the International Livestock Research Institute. Specifically, the study looked at Project Scope Management, Project Schedule Management, Funds management, and Project monitoring as components of Project time Management and how they influence the Performance of Projects. A descriptive survey design was adopted, and the target population included 171 projects across various programs like Animal and Human Health, Policies Institutions and Livelihood, Livestock Genetics, and Sustainable Livestock System where 120 project leaders were administered by questionnaires. The study used SPSS version 24 to analyze data. Both descriptive and inferential analyses were used. The study found that Project Scope Management, Project Schedule Management, Funds management, and Project monitoring as components of Project time Management significantly influenced the Performance of Livestock Projects at the International Livestock Research Institute. The four independent variables were also found to explain 64.5% of the change in performance of livestock projects at the International Livestock Research Institute. The study recommends effective implementation of project time management practices to ensure improvement of the performance of projects. The study further recommends a similar study be done in the public sector and other organizations dealing with projects. The results of the study will be useful to project managers, project consultants, project donors, and scholars.

Keywords: Project Time Management, livestock Projects, Project Performance, Project Scope Management, Projects Funds Management, Project schedule Management.

Title: INFLUENCE OF PROJECT TIME MANAGEMENT ON PERFORMANCE OF LIVESTOCK PROJECTS IN INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE

Author: Anne Wangari Kibe, Dr. Muchelule Yusuf

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: In order to improve the quality and effectiveness of vocational training, each vocational training institution is always interested in proposing measures to manage vocational training in the process of its operation to meet the needs of society. In the article, the author studies the theory of vocational training management, thereby proposing measures to help vocational education institutions manage vocational training to meet social needs.

Keywords: Measures, Management of vocational training, vocational education.

Title: MEASURES FOR MANAGEMENT OF VOCATIONAL TRAINING FOR EDUCATION INSTITUTIONS

Author: Nguyen Ly Bao Duy

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: In the past few decades firms, brands and SMEs have undergone different changes which all caused by the emergence of social media and rapid development in digital technologies. These developments have been introducing new ways of marketing which could be executed online on any digital or social media platform to increase brand awareness or attract more customers in all sectors. However, digital marketing methods varies and it is crucial for SMEs or new emerging fashion brands to adopt these essential digital marketing methods to penetrate the market, sustain and grow their business. The purpose of this research was to find out about the impact of Instagram on consumers purchase intention for market penetration of new emerging fashion brands. This paper examines whether brand awareness, fashion innovation, and physical attractiveness might explain the impact of Instagram on consumer purchase intention towards new emerging fashion brands. The theory of planned behaviour was used to develop a conceptual framework for this study and measure how each variable impacts the outcome of the model. The quantitative method was used for this investigation and the results indicated that fashion innovativeness and physical attractiveness both positively impact the consumer purchase intention towards new emerging fashion brands on Instagram. the results also showed that brand awareness has no significant impact on consumer purchase intention toward new emerging brands on Instagram which that might be due to sampling error. Moreover, the findings of this study provide managers of fashion brands, brand owners and entrepreneurs with insight into the influence of brand awareness, fashion innovativeness and physical attractiveness on market penetration through Instagram. Furthermore, this study provides valuable information about various factors such as brand awareness, fashion innovativeness and physical attractiveness. The findings also showed that which attributes consumers cared the most about as they responded to the survey of the study and indicated their level of agreement and disagreement with each item.

Keywords: SMEs, Brand Awareness, Social Media Marketing, Instagram Marketing, Market Penetration, Emerging Brands.

Title: THE IMPACT OF INSTAGRAM ON CONSUMER PURCHASE INTENTION FOR MARKET PENETRATION OF NEW EMERGING FASHION BRANDS

Author: Amirata Ashkiani, Valliappan Raju

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This paper takes a deep dive into the viability of the tallest statue on the planet, Statue of Unity, built on the banks of River Narmada in Gujarat, built after the great Indian statesman Sardar Vallabhbhai Patel. By using this study as a medium for using a Social Cost Benefit Analysis via the United Nations Industrial Development Organization's (UNIDO) prescribed methodology, it explores and lends itself to multiple metrics & qualitative inferences thereby leading to unbiased conclusions regarding the socio-economic feasibility of the Statue of Unity. Construction of the mammoth figure took a great deal of ordeal for the tribals who were forced to leave their indigenous land along with a striking expenditure of Rs. 3,000 Crores for the state. Hence, this research paper illustrates and answers the grappling questions about the fairness and expediency of the statue.

Keywords: Statue of unity, Gujarat, Social Cost Benefit.

Title: PROS & CONS OF STATUE OF UNITY: “A REALITY CHECK”

Author: SAMARTH DORA, HARSHRAJ AGARWAL

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Abstract: This study aims to obtain empirical evidence about the effect of perceived ease of use, perceived usefulness, and trust on decisions to use electronic wallets (e-wallet) in financial transactions in Denpasar City. The sample used is 100 respondents. The analytical technique used in this research is multiple linear regression analysis. Based on the results, perception of ease of use had no effect on the decision to use an e-wallet, while the perceived usefulness and level of trust had a positive and significant effect on the decision to use an e-wallet.

Keywords: Perceived Ease of Use, Perceived Usefulness, Trust Level, Usage Decision.

Title: The Effect of Perceived Ease of Use, Perceived Usefulness, and Trust on Decisions to Use E-Wallet in Financial Transactions

Author: Putu Krismawati Giri, Ketut Alit Suardana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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