GPH-International Journal of Business Management

THE MEDIATING ROLE OF TURNOVER INTENTION ON THE RELATIONSHIP BETWEEN JOB SATISFACTION AND EMPLOYEES’ JOB PERFORMANCE IN THE HOTEL INDUSTRY

Mercy Busayo BELLO, Yekinni Ojo BELLO — Fri, 15 Mar 2024 00:00:00 +0000

This study examined the mediating role of employees' turnover intention on the relationship between job satisfaction, and job performance in the hotel industry in Lagos State, Nigeria. A quantitative research design was used. The population of the study comprised employees of 792 registered hotels in Lagos State. 63 of the 792 registered hotels were selected through systematic random sampling. The employees of the 63 selected hotels put at 1, 624 formed the unit of analysis of the study. Since it is practically impossible for the researchers to sample the entire 1, 624 employees, hence Taro Yamane formula based on proportional allocation was used to determine the sample size of the study put at 330 employees. Partial Least Square (PLS) structural equation modelling was used for the analysis. The study revealed a positive and significant association between job satisfaction and employees’ performance. It also found that turnover intention partially and strongly mediates the connection between job satisfaction and employees’ performance. These findings may serve as a guide to the formulation, and implementation of policies by human resources, and the management of the hotel industry in Lagos State. The management of hotels in Lagos State may use employees’ turnover as a predictor of hotel employee behaviours and then formulate recruitment policies that will help maintain employee satisfaction, and performance thereby helping in employees’ retention. The study also confirmed the applicability of Hertzberg’s Two Factor theory to hotel employees’ work behaviour in an emerging economy.

ETHICAL DECISIONS AND EMPLOYEES’ EFFICIENCY OF HOTELS IN LAGOS STATE

Amelia Jennifer Ofodu, Emmanuel UKabuilu — Fri, 15 Mar 2024 00:00:00 +0000

The relevance of the hotel industry as an instrument for economic generation in countries cannot be over-emphasized. Despite its importance, hotel industry in Lagos State is facing a variety of challenges that are ethically based. Managers of the hotel industry in Lagos are seen to embraces unethical communication, not keeping to employees’ right, practicing organisational injustices, embracing unethical leadership, and training among others. These unethical practices has undermining effects on employees’ efficiency. Studies that examine the link between dimensions of ethical decisions on employees’ efficiency in the hotel industry in Nigeria, particularly in Lagos State, have not been reported.The above mentioned practical and theoretical gaps are the justification for this study. The research population comprised the 792 registered hotels in Lagos State out of which 63of the hotels selected through systematic random sampling. Taro Yamane formula was used to determine the sample size of 330 staffs out of 1,624staffs in selected hotels in Lagos State. Structured questionnaires were used to collect the data, and analysed using Multiple Regression. The tested hypothetical relationship between dimensions of ethical decision on employees' efficiency shows that all the four dimensions of ethical decisions has positive and significant relationship with employees’ efficiency. It is concluded that the practices of ethical communication; organisational justice; ethical leadership; and ethical training are therapies for employee efficiency in the hotel industry.

The Role of Digital Governance in Enhancing Regulatory Performance in Iraqi Banks: An Applied Study in the Banking Sector in Baghdad Governorate

AHMED ANWER SAAD AL-HADRAWI — Tue, 19 Mar 2024 00:00:00 +0000

The study aims to study the role that digital governance plays in improving the performance of banking supervision, specifically Iraqi banks, in addition to identifying the supervisory work that banks perform on their business mechanism in the Iraqi environment.

The research sample was represented by the Bank of Baghdad - Al-Rafidain Bank - the Iraqi Middle East Investment Bank - where the number of questionnaires distributed to banks reached (300) questionnaires, and we obtained (124) questionnaires only valid for statistical analysis, and thus, the response rate is (41%) of respondents. Total questionnaires sent to them via their email

The study also recommends encouraging work with the principles of digital bank governance as the most important components of the immunity system in banks in terms of fighting corruption, achieving financial health and safety, and thus strengthening the principles of oversight.

The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession

AHMED ANWER SAAD AL-HADRAWI — Tue, 19 Mar 2024 00:00:00 +0000

The research aims to investigate the role of forensic auditing in enhancing ethical compliance in the accounting and auditing profession, especially considering that auditing is fundamentally based on honesty, integrity, and transparency, and requires professional conscience free from bias, personal opinions, and favoritism. A descriptive approach was adopted to study the phenomenon, and a survey was used to collect data from the field of study. The research included a sample of employees from government banks in Karbala province. Given the importance of the auditor's role and ethical commitment, as well as the significance of forensic auditing and its revelation of important facts to relevant parties, the following key findings were reached:

There is a statistically significant relationship between practicing forensic auditing and working objectively among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and adhering to absolute confidentiality among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and working efficiently among professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and the integrity of professionals in the accounting and auditing profession.
There is a statistically significant relationship between practicing forensic auditing and compliance with all auditing laws among professionals in the accounting and auditing profession.

The Role of Governance Mechanisms in Enhancing Internal Audit: A Field Study in the Municipalities of Salah al-Din Province, Iraq

AHMED ANWER SAAD AL-HADRAWI — Tue, 19 Mar 2024 19:14:24 +0000

The aim of this study is to identify the role played by the application of the principles of governance in enhancing internal auditing. The field study was conducted on a sample of municipalities in Salah al-Din Governorate, the total number of which is seventeen municipalities.

We have divided the research into five chapters, and the research followed the descriptive approach, and the questionnaire tool was relied upon to collect the required data in the field study. Among the most important results reached are:

There is a relationship between the principle of participation in good governance and the promotion of internal audit work, because the level of statistical significance is equal to 0.000, which is less than 0.05.
There is a relationship between the application of the evaluation principle and the enhancement of internal auditing, because the level of statistical significance is equal to 0.000, which is less than 0.05.
There is a relationship between applying the principle of accountability and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05.
There is a relationship between the principle of effectiveness and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05.
There is a relationship between applying the principle of transparency and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05.
There is a relationship between applying the principle of effectiveness and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05.

The research included the following key words: principles of governance, internal auditing, and the municipal sector.

THE ACTUALITY OF THE INSURANCE MARKET IN VIETNAM

Trang Le Thi Thu — Thu, 21 Mar 2024 17:24:11 +0000

With the current socio-economic development, insurance is gradually becoming an important and essential service. A developed insurance market will ensure social and financial security for individuals and businesses. In recent years, the insurance market has not developed stably. The author focuses on analyzing the current situation of the insurance market in 2022 and 2023 according to the following criteria: Insurance enterprise size, insurance revenue, insurance premium revenue, investment revenue, financial capacity … The author also proposed solutions to develop the insurance market in the coming time for the State and insurance businesses.

THE INFLUENCE OF WORD OF MOUTH (WOM) ON FRUIT PURCHASING DECISIONS IN THE MODERN MARKET IN THE COMMUNITY SAMARINDA CITY

Tetty Wijayanti, Yuniar — Thu, 21 Mar 2024 19:18:40 +0000

Word of mouth is communication by word of mouth about views or ratings of a product or service, both individually and in groups that aim to provide personal information. This research was conducted to know the effect of word of mouth (WOM) on the decision to buy fruit in the modern market in the people of Samarinda 2023.This research was conducted at the Samarinda modern market, namely at the Lembuswana Mall, Big Mall, Samarinda Central Plaza, and Robinson Mall from January until March 2023. With a population of 130 fruit consumers in the Samarinda modern market. To obtain data in this study, the authors used a questionnaire method which was given to consumers who had bought fruit at the Samarinda modern market. The collected data were then analyzed based on the results of hypothesis testing on traditional word of mouth and online word of mouth. Furthermore, the overall results of hypothesis testing showed that traditional word of mouth (X₁) that is talker, topic, taking part, and online word of mouth (X₂) that is aids providers or media, attention to other consumers, helps the company, express positive experiences, seek advice, have a positive influence on fruit purchasing decisions in the modern market in Samarinda. Thus the hypothesis was accepted. Based on the research results obtained, it is known that of the two independent variables that have adominant influence on purchasing decisions is online word of mouth because the value of the beta coefficient(standardized coefficients beta = (0,762) is greater than the value of the traditional beta coefficient of word of mouth (standardized coefficients beta=0,225).

Policies to mobilize financial resources from corporates to develop the new countryside in Vietnam

Thi Hoang Yen Nguyen — Sun, 24 Mar 2024 20:58:42 +0000

Over the past years in Vietnam, corporates have been identified as a key and essential source for mobilizing investments in building a New Countryside (NC). The Party and the State have implemented preferential policies regarding finance, land, taxation, and credit to encourage corporations to invest in agriculture and rural areas. The mobilization of financial resources from corporates for NC construction over the past decade has significantly contributed to infrastructure development, and rural economic growth, and assisted localities in meeting NC construction criteria. However, the financial resources mobilized by corporates for NC construction remain limited, with a low mobilization rate compared to other sources. Despite comprehensive policies to incentivize corporates to invest in agriculture and rural areas, corporates are still hesitant to do so. Barriers still exist in institutions, policies, and incentives for mobilizing resources and encouraging corporations to invest in agriculture and rural areas. Investing in agriculture and rural areas carries inherent risks due to the dependence of agricultural products on natural conditions, underdeveloped rural infrastructure, low-profit margins, and slow capital recovery. This has affected the results of mobilizing financial resources from corporates for NC construction, necessitating innovative policies aligned with practical realities to enhance investment efficiency for corporates. This article examines the issue of mobilizing financial resources from corporates for NC construction and proposes improvement solutions.

HUMAN CAPITAL INVESTMENT AND ECONOMIC DEVELOPMENT IN NIGERIA

ANIGBORO, GODWIN SIMEON — Mon, 25 Mar 2024 00:00:00 +0000

This study examined Human Capital Investment and Economic Development in Nigeria. Human Capital Investment was proxied by public education capital expenditure, public education recurrent expenditure, public health capital expenditure, public health recurrent expenditure and tertiary education enrolment, while economic development was measured with real gross domestic product, human development index and national poverty index. Hypotheses that guided the study were formulated in line with the study objectives and relevant literature were reviewed and evaluated. Relevant data were extracted from the annual Statistical Bulletin of the Central Bank of Nigeria and the National Bureau of Statistics. Unit root test was conducted using Augmented Dickey Fuller method which revealed that the variables were integrated at level and first difference necessitating the use of autoregressive distributive lag/bond test to explore the long run relationship existing among the variables in each model and the result showed that the variables in each model were co-integrated thus we proceeded in evaluating the long run as well as the co-integrating form in each model. From the result of the various tests, it was revealed that while some of the outcomes conformed to apriori expectations, others did not conform to apriori expectations. Based on the findings from the analysis, the study recommended amongst others, the government of Nigeria should intensify her investments in the areas of education and health so as to improve on the quality of education and health care facilities and as such, the quality of the human resources that could be instrumental to an improvement on the real gross domestic product of Nigeria and the achievement of desired economic growth and development. Proper accounting and blocking of leakages will go a long way in improving the economy and also, it is important that the government pay more attention to the development and standardization of tertiary institutions in Nigeria, especially those within the public domain as the quality of output that comes out of there institutions have the potentials to improve on the human development index of the nation and consequently, bring about economic development in Nigeria.

ENCHANCING THE EFFICIENCY OF HUMAN RESOURCE MANAGEMENT THROUGH A.I

Thi Le Giang Vu, Thi Thuy Nguyen — Wed, 27 Mar 2024 20:18:53 +0000

With the rapid development of the Information Technology industry, Artificial Intelligence (AI) and Machine Learning (ML) are becoming the most popular keywords in the modern world. Companies around the world as well as in Vietnam have been finding powerful applications of Artificial Intelligence in their daily operation, especially in human resource management and development. AI application not only helps organizations to optimize their processes and increase performance, but also creates a flexible working environment and a better experience for employees. However, along with those benefits, the application of AI also creates new challenges, requiring organizations to consider and prepare carefully before applying new technology. This article will delve into the benefits and challenges of applying AI in human resource management, thereby helping businesses form and develop appropriate strategies in the future.

INVESTMENT ACTIVITIES IN VIETNAM IN THE PERIOD 2010-2022 - ISSUES AND RECOMMENDATIONS

Yen Le Thi — Wed, 03 Apr 2024 20:40:08 +0000

This study aimed to analyze the current status of investment activities in Vietnam. The data collected focused on the scale of social investment capital in Vietnam from 2010 to 2022. The study evaluated the results and limitations of investment activities in Vietnam. Based on the analysis, the study proposed various recommendations to improve investment activities in Vietnam in the future.

Effect of Shared Leadership on Team Effectiveness in School Administration of Harvarde College of Science Business and Management Studies, Abeokuta, Ogun State, Nigeria

OLUWAFUNMILOLA, Rebecca Oluwatosin — Thu, 04 Apr 2024 00:00:00 +0000

This study was descriptive research which was based on the opinion of team leaders and team members. This study examined the effect of shared leadership on team effectiveness in school administration. Shared leadership has been defined as a dynamic, interactive influence process among group members with the aim of guiding one another toward the accomplishment of group, organisational, or both goals. The samples of this research were 34 respondents; which comprised of the principal officers, administration heads, faculty heads, and departmental heads in Harvarde College of Science Business and Management Studies, Abeokuta, Ogun Sate, Nigeria.. These respondents and the schools were selected using purposive sampling technique, a non-probability sampling technique. The respondents included the Provost, Deputy Provost, Registrar, Deputy Registrar, Bursar, School Administrator, Administrative Officers, Admission Officers, Examination and Record Officer, The Deans, and The Head of Departments. The responses of the respondents show that shared leadership is practised in the general school administration of Harvarde College of Science Business and Management Studies, Ogun State, Nigeria, as well as among teams within the school, which is the focus of this research's study in the area of school administration.

MATERIAL MANAGEMENT STRATEGIES AND SERVICE DELIVERY PERFORMANCE OF UPSTREAM OIL FIRMS IN RIVERS STATE

EKE, HANIEL OKORAFOR — Thu, 04 Apr 2024 21:47:08 +0000

This paper examined the relationship between materials management strategies and service delivery performance of upstream oil firms in Rivers State. The aim was to examine the relationship between materials management strategies and service delivery performance of upstream oil firms in Rivers State. The study adopted cross-sectional research design. 40 copies of questionnaire distributed and 35 were valid. The Spearman Rank Order Correlation Coefficient was used with the aid of Statistical Package for Social Sciences (SPSS version 23.0), Cronbach Alpha verified the internal consistency and validity status and the results were positive. The findings of the study showed that MMS significantly related with service delivery performance of upstream oil firms in Rivers State, thus enhancing delivery reliability and on-time delivery. The study concluded that MMS indicators positively and significantly related with service delivery performance measures. Based on the findings, the study, recommends that, upstream oil firms need to have the necessary skills and knowledge about the use of scientific material management techniques and decision models. It is recommended that, pragmatic measures be adopted to implement efficient and effective inventory management software.

CREDIT RISK MANAGEMENT AND FINANCIAL PERFORMANCE: A STUDY OFSELECTED DEPOSIT MONEY BANKS IN NIGERIA

Thu, 04 Apr 2024 00:00:00 +0000

The study on the credit risk management and financial performance of deposit money banks in Nigeria, 2004 – 2022, aimed to understand the relationship between non-performing loans, total loans, bank’s capital as the independent variables and return on investments, return on equity as the dependent variables. Financial statement of five commercial banks in Nigeria were obtained between 2004 and 2022. Panel regression analysis was used to analyse the time series data. The analysis covered the descriptive analysis, unit root analysis, pooled regression analysis, random effect, fixed effects as well as hausman tests. The post estimation tests included serial correlation analysis and heteroskedasticity tests. The study found that non-performing loans, total loans have negative and significant relationship with ROE but positive and significant relationship with ROI. Bank capital was also found to have positive and significant relationship with financial performance of deposit money banks in Nigeria. The study recommended, amongst others, that deposit money banks must ensure that the loans they disburse perform and also, they should device efficient systems of monitoring their total loan disbursements.

LOCAL GOVERNMENT ROLE IN THE CONTEXT OF TOURISM DEVELOPMENT AND MANAGEMENT

Leo Roswald Mangle Tugonon, Amed Cabugoy — Mon, 15 Apr 2024 18:41:14 +0000

This paper examines the challenging role of the local government in tourism development and management. In examining the role of the local government, a certain tourism activity and development in a certain municipality in the Philippines was made the center of discussion as it brings issues and concerns that ripened into a case which is the subject of this study. In situating this study within the context of local government role in tourism management, this paper discovers the tensions at play between local government, other government agencies and the stakeholders. The significance of this study is that it allows a clearer understanding of the role of the local governtment and how to regulate tourism activities and development in a certain tourism place without compromising the same. Case analysis method is use in this sudy in examining the events, concerns and issues surrounding the tourism activities and development.

CREATIVE ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

Dr. Solomon Egbe — Mon, 15 Apr 2024 00:00:00 +0000

This study examined the relationship between creative accounting practices and reported financial performance of listed manufacturing companies in Nigeria, and the extent creative accounting practices proxied by related party transactions (RPT), impacts on financial performance measured with return on assets ‘ROA,) and return on equity (ROE,). Five year financial data from 2018 to 2022 often companies listed on the Nigerian Stock Exchange group (NSE) were extracted using the stratified and simple random sampling techniques. The study used secondary sources of data extracted from the published financial statements and accounts of the sampled companies. Data analysis techniques used in this study included descriptive statistics, the ordinary least square (OLS,) regression techniques using the Statistical Package for the Social Sciences (SPSS) version 22.0 statistical software. The results obtained revealed that RPT has positive and significant relationship with ROA. In relation to ROE, the results revealed that RPT has a negative and significant impact on ROE. The coefficient of determination as revealed from the combined impact of the independent variable shows that 99.9% of the variation in the dependent variables is explained by the independent variables while the remaining 0.1% is attributable to other factors. The exposition from the data analysis clearly points to the fact that listed manufacturing companies in Nigeria use creative accounting practices to manipulate earnings or profits in order to achieve management desire to present impressive financial performance of the entity. The work concluded that the desire to showcase impressive picture of corporate financial performance often breaches professional ethics in financial reporting The study recommends a more stringent regulatory regime with effective enforcement mechanisms to ensure compliance with International Financial Reporting Standard and Auditing standards in order to reduce creative accounting practices. The introduction of punitive measures could also assist in curbing the act of creative accounting amongst Nigerian companies.