Asian Journal of Economics and Business Management 2024-05-17T16:57:05+07:00 Habibullah Jimad Open Journal Systems <p>The Asian Journal of Economics and Business Management is an international peer-reviewed journal that publishes articles in the fields of Economics and Business, including but not limited to economics, business, management, banking, finance, marketing, entrepreneurship, behavioural and health economics, government taxation and regulation, financial markets, accounting, corporate governance, and business ethics. The Journal's objective is to foster scholarly discussion of current theoretical and practical issues in economics, business, and management. At any time, academics, policymakers, and researchers are welcome to submit their manuscripts. </p> <p>What can you expect if you publish in <strong>Asian Journal of Economics and Business Management</strong>?</p> <ul> <li>A straightforward and friendly publishing service</li> <li>Immediate and free access to your article for anyone anywhere at any time in the world</li> <li>Rigorous and constructive peer review</li> <li>Fast publication</li> <li>Extensive indexing and archiving of your work</li> <li>Retention of the full copyright in your work</li> </ul> <p>ISSN: 2961-7006 (Online)</p> <p>Distribution: Open Access</p> <p>Frequency: Triannual Publication (January-April, May-August, and September-December)</p> <p>DOI: <a href=""></a></p> The influence of corporate social responsibility, investment opportunities, and profitability on tax avoidance 2024-04-20T14:29:16+07:00 Sandra Mei Leny Nairobi <p>The analysis conducted on the relationship between Corporate Social Responsibility (CSR), Investment Opportunity, Profitability, and Tax Avoidance in Energy Sector Companies listed on the Indonesia Stock Exchange between 2017 and 2021 has yielded significant insights. While the influence of CSR on Tax Avoidance was found to be insignificant, both Investment Opportunity and Profitability demonstrated notable effects, with the latter displaying a negative influence. Furthermore, the combined impact of CSR, Investment Opportunity, and Profitability on Tax Avoidance was found to be substantial, explaining 63% of the observed variance. These findings underscore the intricate relationship between corporate practices, financial performance, and tax management strategies, offering valuable implications for various stakeholders. In light of these conclusions, several recommendations can be drawn. Firstly, collaboration between tax authorities and relevant stakeholders is essential to refine tax policies, integrating sustainability considerations and ensuring transparency in corporate tax practices. Secondly, investors should adopt a comprehensive approach when assessing investment opportunities, taking into account factors beyond financial performance, including corporate social responsibility and tax management strategies. Additionally, companies are encouraged to enhance their disclosure practices concerning CSR activities, thereby promoting greater transparency and accountability. Finally, future research efforts should focus on expanding the scope of analysis across different sectors and incorporating additional variables to deepen our understanding of tax avoidance dynamics in the Indonesian context. By implementing these recommendations, policymakers, tax authorities, investors, and corporate entities can collectively contribute to fostering a more responsible and sustainable business environment.</p> 2024-05-01T00:00:00+07:00 Copyright (c) 2024 Sandra Mei Leny, Nairobi The influence of user generated content on tiktok social media on consumer buying interest 2024-05-01T12:32:08+07:00 Revinka Anatasya Saskia Aripin Ahmad Mudji Rachmat Ramelan <p>This research project stems from the growing prevalence of user-generated content (UGC) centered around products within the vibrant landscape of the TikTok platform. Its core aim is to meticulously investigate the intricate relationship between UGC and consumers' purchasing behaviors concerning products among the expansive user base of TikTok spanning Indonesia. By adopting a quantitative research approach, data collection was facilitated through the dissemination of structured questionnaires among a pool of potential consumers. Employing a purposive sampling technique, a total of 100 questionnaires were methodically distributed to individuals deemed representative of the target demographic. The analytical framework utilized in this study revolves around the application of simple linear regression analysis, which enables a comprehensive examination of the correlation between UGC and consumer purchasing tendencies. The compelling findings derived from this research underscore the statistically significant impact of user-generated content (UGC) in fostering a positive and discernible influence on consumer buying intentions, thereby shedding valuable insights into the dynamics of digital marketing and consumer behavior within the realm of social media platforms like TikTok.</p> 2024-05-01T00:00:00+07:00 Copyright (c) 2024 Revinka Anatasya Saskia, Aripin Ahmad, Mudji Rachmat Ramelan Assessing the expectations of Generation Z customers towards last-mile delivery in E-commerce: A case study in Ho Chi Minh City 2024-04-12T01:16:21+07:00 Quynh Lam Nguyen Phan Van Thuc Nguyen Thi Thuy Nguyen Thi Kim Tien Le Thanh Sang <p>This study focuses on assessing the impact of various factors influencing Generation Z consumers' expectations of last-mile delivery services when purchasing goods on e-commerce platforms within Ho Chi Minh City (HCMC), to improve service quality and propose delivery processes for efficient last-mile delivery. What is new compared to previous studies is the emphasis on the impact of environmental protection policies and green initiatives on the expectations of Gen Z customers. In this study, the authors propose the factor "Environmental Protection Policy" to build a scale to measure customer expectations in last-mile delivery service. A survey involving 435 participants who belong to Gen Z and frequently utilize e-commerce services in HCMC provided the primary data for this analysis. Utilizing quantitative analytical techniques, including Cronbach's alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and multiple regression analysis, this research tested several hypotheses. The results corroborate that the expectations of Gen Z consumers regarding delivery services on e-commerce platforms in HCMC are significantly shaped by five pivotal factors: Delivery speed, reliability, responsiveness, environmental protection policy, and cost. The study notably highlights cost as the predominant factor exerting the most substantial influence on the expectations concerning last-mile delivery services. This study has made a significant contribution to the body of knowledge that e-commerce platforms and logistics firms may use to raise the bar for delivery services that Gen Z consumers anticipate.</p> 2024-05-20T00:00:00+07:00 Copyright (c) 2024 Quynh Lam Nguyen, Phan Van Thuc, Nguyen Thi Thuy, Nguyen Thi Kim Tien, Le Thanh Sang Influence of micro-influencer endorsements and authenticity perception on Gen Z purchase intentions 2024-05-17T16:55:02+07:00 Azizah Amalia Putri Aida Sari Nuzul Inas Nabila <p>This study investigates how endorsement by micro influencers and perceptions of authenticity influence Generation Z consumers' purchase intentions for Marina hand body lotion products on Instagram in Bandar Lampung. Using a quantitative approach with online surveys, the research analyzes data from Instagram-using Generation Z consumers in the region. Multiple linear regression analysis is employed to examine the relationship between the independent variables (endorsement by micro influencers and perception of authenticity) and the dependent variable (purchase intention). The results demonstrate a significant positive impact of both endorsement by micro influencers and perception of authenticity on purchase intention. This underscores the importance of these factors in shaping consumer behavior on Instagram. The study contributes to understanding Generation Z buying behavior in digital marketing contexts, particularly the effectiveness of micro influencer endorsements and message authenticity. Its practical implications can aid companies in crafting marketing strategies to engage Generation Z consumers in the hand body lotion market effectively.</p> 2024-05-27T00:00:00+07:00 Copyright (c) 2024 Azizah Amalia Putri, Aida Sari, Nuzul Inas Nabila The effect of social commerce construct on purchase intention and customer trust as mediating variable in tiktok shop 2024-05-17T16:57:05+07:00 Ar’fira Sifana Sausania Mahrinasari <p>This research investigates the impact of social commerce constructs on consumer trust and purchase intention in TikTok Shop. In the rapidly evolving era of globalization, digitalization has transformed the way humans communicate and conduct business. Indonesia, with the third-largest internet user population in Asia, serves as a crucial location to understand how social media platforms such as WhatsApp, Instagram, Facebook, and TikTok influence consumer behavior. TikTok, with its rapid growth, stands out as a potential platform for social commerce. This research seeks to answer the question of whether social commerce constructs significantly affect consumer trust and purchase intention within TikTok Shop. The results of this study reinforce and accept all four hypotheses, demonstrating that these factors have a significant positive impact in the context of TikTok Shop. This provides empirical evidence of the importance of social commerce constructs in building consumer trust and influencing purchase intentions, as well as the mediating role of consumer trust in the relationship between social commerce constructs and purchase intention on this platform. The practical implications of these findings can assist businesses in designing more effective marketing strategies in the ever-changing digital landscape.</p> 2024-05-27T00:00:00+07:00 Copyright (c) 2024 Ar’fira Sifana Sausania, Mahrinasari