The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.
Published
2023-02-09
Articles
Promotion Effectiveness of Small Scale Enterprises (SMEs) in Indonesian Unicorn Marketplace
Purpose: These various activities certainly use no small cost in their operations. Therefore, it is necessary to re-analyze the customer's perception of the effectiveness of the SMEs promotion carried out by the unicorn startup marketplace in Indonesia.
Research methodology: Data were gathered via survey software at research sites that were purposefully chosen for the study. The data gathering application and all Indonesian users of the Unicorn marketplace are sampled accidentally. The primary data utilized in this study were directly collected through closed questionnaires filled out by respondents utilizing a survey program, limiting the respondents' ability to provide responses using a Likert Scale measurement. In this study, descriptive qualitative analysis was the chosen method for data analysis. Analysis of the information used to judge the success of advertisements and impulsive purchases, specifically epic rate analysis.
Results: The unicorn marketplace for SMEs promos appear to have had a positive impact on customers, according to the EPIC rate score of 3.77. With this average value, it is clear that the marketplace's promotional initiatives have had a significant impact on consumers' impulsive purchasing decisions. Because there are currently enough factors in place to persuade users to make unforeseen or impulsive purchases using the marketplace application, the marketplace wants to be able to enhance promotions once again that can have an impact on impulse buying.
Limitations: Only the SMEs sector and the efficiency of promotion through the Unicorn marketplace are discussed in this study. So, it is believed that additional research will be able to evaluate the level of promotion via artificial intelligence.
Contribution: This study can offer an overview of how to successfully create SMEs with a digital foundation so that recommendations for economic development can be made.
Management Information System and Performance of Cement Firms in Southeast Nigeria
Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed.
Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance.
Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria.
Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias.
Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria.
The Influence of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Asset Structure to Return on Investment of Coal Companies
Purpose: This study objectives to determine whether or not there is an effect of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure on Return On Investment.
Research methodology: This lookup was once carried out on information collection on the economic reviews of coal organizations in the 2017-2021 period. This lookup makes use of quantitative methods. The sampling approach used in this find out was once purposive sampling. forty samples have been taken from eight coal businesses from the annual report. This learns about makes use of SPSS 26 as an analytical tool.
Results: The effects of the partial check exhibit that Liquidity Ratio as Current (CR) has no giant impact on Return On Investment, (DER) Rasio Leverage has a large impact on Return On Investment, Assets Structure has no considerable impact on Return On Investment, whilst lookup in simultaneous assessments suggests that Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure have no sizable impact on Return On Investment.
Limitations: This research was conducted in coal sector companies listed on the Indonesia Stock Exchange, only 8 companies were studied and the financial reports analyzed were from only 5 years starting from 2017-2021, the results of the analysis of the remaining data were obtained as is.
Contribution: This research can be useful for companies in order to determine policies to increase the company's investment value.
Accounts Payable Turnover and Firm Performance of Quoted Manufacturing Firms in Nigeria
Purpose: The objective of this study is to ascertain the nexus of accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria.
Research methodology: This study adopted an ex-post facto research design. The sample comprised seventy-five non-financial firms quoted on the Nigerian Exchange Group (NGX). The study purposively selected all available non-financial firms during the study period: 2010-2019. This study utilized secondary sources of data, i.e., computed financial ratios from annual financial statements downloaded from the MachameRatios® database. The data were analyzed using multiple regression techniques.
Results: There is a non-significant positive effect of the accounts payable turnover ratio on ROA (p=0.9729) and ROE (p=0.2669); and; a significant negative effect of the accounts payable turnover ratio on Tobin’s Q (p=0.0140).
Limitations: The limitation of the study is the failure to account for endogeneity concerns in firm performance studies.
Contribution: The study contributes to the working capital management literature and specifically to the credit management axiom. It also showed a differential effect of APT on various firm performance proxies which have significant implications for managers, e.g., finance officers in corporations that intend to utilize the accounts payable turnover as a strategy to grow the performance of the firm in the short and long term.
Practical implication: The practical implication of this research is that managers can alter their firm performance from responsible accounts payable turnover management.
Novelty: The study uses a unique dataset of non-financial firms within a framework of robust control variables to examine the relationship between APT and firm performance proxies.
Government Covid-19 Stimulus Package, Smes' Awareness, Accessibility, and Challenges in Cape Coast
Purpose: This is to analyze the level of knowledge of the government's COVID-19 stimulus package among SMEs in the Cape Coast Metropolitan area.
Research methodology: Quantitative and descriptive approaches were used in the investigation. Purposive sampling was used to sample 234 SMEs; a structured questionnaire was used to gather data; descriptive and inferential statistics were used; and SPSS version 20 was used to enter, transform, and analyze the data.
Results: The result indicates SMEs have a poor level of awareness. The SMEs have a low level of access, and it was also discovered that the SMEs confront numerous problems in obtaining packages, particularly when political affiliation is taken into account.
Limitations: The study was small and focused on a single urban area. Since the pandemic is still with us and has a significant impact on commercial transactions, more research should be undertaken in a large study region.
Contribution: The theory clearly shows why, for SMEs to develop and the sector to perform in support of any country's economy during a pandemic like COVID-19, the government, as the controller of money and other resources, needs to provide the necessary financial package, whether implicit or explicit, to oil a crumbling sector due to the pandemic.
