Vol 9 Issue 1 April 2021-September 2021

Abstract: The study is conducted to analyse the performance of the Neo-Banks globally and its impact. It conducts study on the basis of growth of neo-banks in different countries and their regulations. The paper will give an idea on the current market situation of banking industry in India and what may be the expected outcome in the fintech world with neo-banks coming in play. It will help the potential customers to get an idea about the expected working of the neo-banks and set proper regulations.

Key Words: Neo-Banks in India, Fintech advancement, Performance of Neo-banks globally.

Title: NEO BANKS - The Rise of Banking Industry

Author: Dhanraj Jaglan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The dynamics of the accounting profession that is growing so rapidly encourage the existence of professional accountant certification to create a qualified professional accountant in the face of the global economy. This study aims to determine the factors that influence the interest of students in the accounting profession in obtaining CA certification. The number of samples used in this study were 39 respondents from the accounting profession study program at Udayana University. The sampling method used in this study was the non-probability sampling method with the saturated sampling technique. Data was collected by using the questionnaire method. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that career motivation has a positive and significant effect on the interest of students in the accounting profession study program to obtain CA certification. Meanwhile, economic motivation and achievement have a negative effect on the interest of students in the accounting profession study program to obtain CA certification. The implication of this research is that it can provide input to students to better understand the benefits of a person's professionalism in accounting for their career development, and can increase students' interest in obtaining CA certification.

Keywords: Career Motivation; Economic Motivation; Achievement Motivation; Interest.

Title: The Effect of Motivation on Students' Interests in the Accounting Profession Study Program to Obtain Chartered Accountant Certification

Author: Alfredo Samuel Naibaho, I Wayan Pradnyantha Wirasedana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Technology is developing at a very fast rate, sometimes faster than what customers can accept and adopt. With the fast development of technology, online shopping is also growing. Despite the growing number of online users, e-commerce advance is slow in Jordan. However, online shopping is a comparatively new type of retail shopping. Now adopted worldwide including Jordan's. Based on the Technology Acceptance Model (TAM), and Theory of planned behaviour, was applied as a theoretical framework in this study. The objective of this study is to examine factors affecting online purchasing intention by examining four of its factors: attitude, trust, perceived usefulness, and perceived ease of use. To do so, this study used a quantitative method using a survey to carry out study. Data I’ll be collected from 524 students in the 34 -questions, face-to-face intercept survey, from Universities in Jordan and will analyse by using multiple regressions. As a result, all hypotheses were supported. This study makes recommendations to marketers based on the study findings.

Keywords: Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Attitude, Trust, Online Purchase Intention.

Title: FACTORS INFLUENCING THE ONLINE PURCHASE INTENTION PROCESS AMONG UNIVERSITY STUDENTS IN JORDAN

Author: SANA AL-MAZIED

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: As luxury market gains popularity, it becomes critical to understand factors that influence consumers to purchase luxury fashion brands. It is even more important to understand what motivates young college consumers who are the market for tomorrow. Additionally, luxury brands consumption is linked to the state of mind of an individual understanding how affected by the consumer’s values and attitudes. Consumers use the luxury brands as an expression of the self. Young Americans are mainly hedonistic shoppers who seek pleasures and the latest trends. Therefore, the purpose of this study was to examine the influence of consumption values and self-esteem among generation Z college students’ attitudes and intention to purchase luxury fashion brands. A convenience sample of college students was randomly sampled for the study. Data was gathered using scales that were adopted and modified to answer the research questions. Results showed that consumers with high consumption values such as quality value and social values have a positive attitude towards luxury brands supporting previous research. Furthermore, consumers with high self-esteem had less intention to purchase these luxury brands. Additionally, the results have implications for luxury brand managers and marketers to effectively plan and design market segmentation for these consumers given that they are the future consumers. 

Keywords: self-esteem, attitude, consumption values, purchase intention, luxury brands, Gen Z.

Title: Do Self-esteem and Consumption Values influence attitude and intention to purchase Luxury Fashion Brands among Generation Z?

Author: Jane Opiri

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: In this technologically advanced era, establishing robust organization has become mandatory for a successful business. The study aims to target similarities between organizational culture and accounting ethics along with their impacts on the organizational performance. Furthermore, the study seeks to highlight significant points of contention between organizational culture and accounting ethics in the analysis to understand their impacts on the organizational performance. The study uses the Saunders model research onion for developing its research design. It is the major reason that the thesis uses interpretivism study philosophy. The study is using semi-structured interviews. The result of the study suggests that a supportive and innovative organizational culture allows businesses to improve their operational efficiencies. Therefore, companies need to ensure that their organizational culture is supportive and innovative because a supportive culture encourages staff members to display their skills and abilities in the full swing.. 

Keywords: The author gives 4 – 10 keywords which are related to the major part of their research work.

Title: The IMPACT of Accounting Ethics and Organizational Culture on Organizational Performance

Author: AHMAD ALI HUDAIB, Assist. Prof Dr. IBRAHIM MERT

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The primary aim of the study is to highlight significant effects of IT on businesses during the pandemic. The most significant impact of IT on businesses during pandemic is that it helped them operate their business activities remotely via the internet. The study highlights the negative as well as the positive impacts of IT on businesses during the pandemic. The study used the literature to highlight the work of previous scholars about the topic. The literature highlights the positive and the negative impacts of IT on businesses during the pandemic along with different approaches adopted by businesses around the world to mitigate the negative impacts of IT in the situation in detail. Moreover, the research uses a mixed approach including qualitative and quantitative research design. The study uses the exploratory research design. The primary reason for using the exploratory research design is that the nature of the current study is exploratory or elaborative. Likewise, the study uses interpretivism study philosophy. The major theme of the interpretivism research philosophy is that it helps studies to use a naturalistic for data collection. Moreover, the study uses semi-structured interviews for collecting primary data. The research uses a mixed approach for collection data including literature and questionnaire for collecting secondary and primary data respectively. The result of the study suggests that IT has more advantages or positive impacts on businesses during the pandemic as compared to its harms. The organizations need to improve their IT infrastructure for improving the use of various IT applications in the future. Furthermore, the study suggests that the businesses around the world need to train their staff members so that they can use IT applications perfectly. Poor data accuracy and lack of data reliability are the major limitations of the study. The future researchers need to improve their research about the methods to improve the IT applications for dealing with the future pandemic situation effectively.

Keywords: COVID-19, Pandemic, IT applications.

Title: EFFECT OF IT ON THE BUSINESS DURING PANDEMIC

Author: Ossama E. Ahdab, Assist. Prof Dr. Kağan Okatan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study sought to examine the effect of retirement funds characteristics on the financial performance of pension schemes in Kenya. Specifically, the study sought to establish the relationship between asset allocation, fund size, fund design plans and the social coverage span. The relationship was proposed to be moderated by the retirement benefits act regulations. This study used a descriptive study design. The population comprised of all the 1342 registered pension schemes and a census was conducted to select schemes that have been consisted for the last ten years. 45 schemes were selected which had consistent data for the past 10years. Secondary data used which was sourced from the Retirement Benefit Authority and the company’s websites and the results presented using SPSS version 24. The study findings were presented in tables for easy interpretation. The results showed that asset allocation, fund size, and fund design plans had a positive impact on the performance of the pension schemes. However, social coverage span had a non-significant effect on the performance of pension scheme. The results also showed regulations had a significant moderation effect on the relationship between asset allocation, fund size, and fund design plans and performance of pension schemes. However, it had a negative effect on relationship between social coverage span and performance of pension schemes. The study recommended pension schemes should efficiently invest their assets, adopt the use of defined contributory plans, and increase the value of their funds as a way of increasing their returns.

Keywords: Asset Allocation, Fund Size, Fund Design Plans, Social Coverage Span, Regulations and Performance.

Title: RETIREMENT FUND CHARACTERISTICS AND PERFORMANCE OF SELECTED PENSION SCHEMES IN KENYA

Author: Nelly Winny Nyanchama Ondieki, John Mungai, Joseph Theuri

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The study aims to determine the conversational preparedness of Mother Tongue Subject Teachers specifically in grammar preparedness, sociolinguistic preparedness, and strategic preparedness in   purposively chosen public schools in Baguio City. The Canale and Swain (1980) Communicative Competence determined the Level of Conversational Preparedness and the Level of Competence in Conversational Preparedness. The Pearson Product Correlation was used to test the correlation between the level of conversational preparedness of Mother Tongue Subject Teachers and the level of competence in conversational preparedness of Mother Tongue Subject Teachers.

From the quantitative analysis of the data, the finding showed that the MTB-MLE Subject Teachers in   public schools in Baguio City are advance; particularly advance in grammatical preparedness; along with sociolinguistic preparedness was intermediate; along with strategic preparedness is a beginner. There   is   a moderate   significant   difference   in   the   level of   conversational preparedness along with grammatical preparedness, sociolinguistic preparedness, and strategic preparedness when compared according to non-mother- tongue users and mother- tongue users. Specifically, significant differences occurred along grammatical preparedness and sociolinguistic preparedness. Otherwise, there is no significant difference along strategic preparedness. The overall level of competence of Subject Teachers teaching mother tongue in conversational preparedness is moderately competent. Specifically, along with grammatical preparedness, sociolinguistic preparedness and strategic preparedness is moderately competent. There is a small significant   difference   in   the   level of   competence along grammatical preparedness, sociolinguistic preparedness, and strategic preparedness when compared according to non-mother- tongue users and mother- tongue users.  Specifically, significant differences occurred along sociolinguistic preparedness and strategic preparedness. There is a positive correlation   between the level of Preparedness of mother tongue subject teachers and the level of competence of mother tongue subject teachers in conversational preparedness.

Keywords: conversational, preparedness, MTB-MLE, subject- teachers.

Title: THE CONVERSATIONAL PREPAREDNESS OF TEACHERS IN TEACHING MOTHER TONGUE – BASED MULTILINGUAL EDUCATION SUBJECT

Author: TAWAGEN, JANE I.

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Title: DIVERSIFICATION STRATEGIES AND FINANCIAL PERFORMANCE IN MOBILE TELECOMMUNICATION INDUSTRY, KENYA: A CASE OF SAFARICOM PUBLIC LIMITED COMPANY

Author: OSCAR KEYA AGESA

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Pilgrimage tourism has been around and marked as the oldest form of tourism there is and has been continuously developing in relation with Modernity and demands of the audiences. On the other hand, tour package booking websites are the most modern and convenient way to book a tour with lots of tour packages you chose onto. The study’s framework was grounded on Theoplacity Concept that was conceptualized by Belhassen, Caton and Stewart in 2008. Using the concept among the tour packages offered on online tour package websites to determine how pilgrimage is purchased and conducted. The study recommended a destination/booking site where pilgrimage experience authenticity was evident in the tour packages.

Keywords: Theoplacity, Tour Packages, Pilgrimage, Pilgrimage Tourism, Content Analysis.

Title: THEOPLACITY AMONG TOUR PACKAGES ON ONLINE TRAVEL WEBSITES

Author: Daluz, Siti Hariza, Montefalcon, Kyla Rica, Rebulado, Angela Mycca

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to determine the effect of accounting information systems, human resource competencies, and top management support partially and simultaneously on the effectiveness of accounting information systems. The theories used in this research are Theory of Reasoned Action (TRA) and Social Cognitive Theory (SCT). The population in this study were all Savings and Loans Cooperatives in Tabanan Regency and the sample in this study was 50 Savings and Loans Cooperatives in Tabanan Regency which had been selected using purposive sampling method. From the results of the study, it can be seen that the magnitude of the influence of the use of advance of information technology, competence of human resources and support from top management has a positive and significant effect on the effectiveness of accounting information systems.

Keywords: Use of Advance Information Technology, Human Resource Competence, Top Management Support, and Effectiveness of Accounting Information Systems.

Title: THE EFFECT OF ADVANCED INFORMATION TECHNOLOGY, HUMAN RESOURCES COMPETENCY, AND TOP MANAGEMENT SUPPORT ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS

Author: Putu Nikita Dewandari Artana, I Ketut Suryanawa, Luh Putu Lusi Setyandarini Surya

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility (CSR) Disclosure on Information Asymmetry with Family Ownership as Moderating, in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses the associative method with data collected based on non-participant observations. The sample was determined using a nonprobability sampling method with purposive sampling technique, so that 42 samples were obtained during the study period. The data analysis technique used is simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that CSR disclosure has a negative and significant effect on the information asymmetry of a company. This means that the higher the CSR disclosure made by the company, the lower the information asymmetry. In addition, this study results that family ownership moderates the relationship between CSR disclosure and information asymmetry.

Keywords: CSR Disclosure, Information Asymmetry, Family Ownership.

Title: THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON INFORMATION ASYMETRIES: FAMILY OWNERSHIP AS MODERATING

Author: Ni Made Pratiwi, Ida Bagus Putra Astika

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Service quality is important for companies engaged in services to be able to achieve customer satisfaction. This study aims to determine customer requirements, technical requirements, and the application of the Quality Function Deployment method using the House of Quality matrix in an effort to improve service quality. The sample used in this study were 50 people who were determined through the purposive sampling method. The analytical tool used is the House of Quality. The results of this study indicate that the delivery of service quality for Refresh Foot Reflexology & Massage has not been maximized and Refresh Foot Reflexology & Massage has not been able to fulfill customer desires or needs properly, seen from the average value of importance level which is greater than the average value of the company's performance. There are 20 service indicators that become customer requirements and 16 technical requirements, in a competitive assessment Refresh Foot Reflexology & Massage is superior to its competitors in terms of the number of good ratings (G) obtained by each company, but Refresh Foot Reflexology & Massage still have to make improvements to the service indicators that receive a moderate rating (F).

Keywords: Service Quality, Customer Satisfaction, House of Quality.

Title: Analysis of Service Quality Implementation Using Quality Function Deployment Method

Author: Ida Ayu Laksmi Purnamyastuti, Putu Yudi Setiawan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to obtain empirical evidence of the effect of self-efficacy, income expectations, entrepreneurship education, e-commerce, and the use of accounting information systems on decision making for entrepreneurship students of the Accounting Study Program, Faculty of Economics and Business, Udayana University. The data collection method in this study was using a questionnaire. The research population was 289 students of the Accounting Study Program, Faculty of Economics and Business, Udayana University. The sample was determined using the calculation method with the Slovin formula so that 168 students were obtained. Research respondents are students of the Accounting Study Program, Faculty of Economics and Business, Udayana University. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that self-efficacy, income expectations, entrepreneurship education, e-commerce, and the use of accounting information systems have a positive and significant effect on decision making for entrepreneurship.

Keywords: Self-Efficacy, Income Expectations, Entrepreneurship Education, E-Commerce, Accounting Information Systems, Entrepreneurship.

Title: The Effect of Self Efficacy, Income Expectations, Entrepreneurship Education, E-Commerce, and Use of Accounting Information Systems on Decision Making for Entrepreneurship

Author: Ni Komang Ayu Sri Devi Anggraeni, I Ketut Jati

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: One of the internal factors that can impact the occurrence of financial distress is related to the mechanism of good corporate governance, namely the ownership structure and supervision in the company. This study aims to determine the effect of managerial ownership, institutional ownership and independent commissioners on financial distress. This research was conducted on all companies listed on the Indonesia Stock Exchange in 2019. The sample selection method was proportional stratified random sampling. The sample in this study was determined using the Slovin formula as many as 250 companies. The analysis technique of this research is logistic regression. Based on the results of the analysis, it was found that managerial ownership variables had a negative effect on financial distress, while institutional ownership and independent commissioners had no effect on financial distress. The implication of this study supports agency theory which states that agency conflicts that occur due to differences in interests can be minimized by implementing an ownership structure, so that companies can avoid financial distress.

Keywords: managerial ownership, institutional ownership, independent commissioner, financial distress.

Title: THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT COMMISSIONERS ON FINANCIAL DISTRESS

Author: Yorend Fiscienthar

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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