Does Demographics Matter in Measuring Customer Satisfaction: Hypothetical Evidence from Indian Telecom Sector

Virtually all the sectors of economy such as finance, banking, hospitality and other businesses have grown up substantially in the past few years due to the growth of mobile service sector. From the inception of Reliance Jio in Madhya Pradesh, It has occupied a large number of customers in terms of no. of subscribers. This creates unrest among the telecom service operators operating in Madhya Pradesh. As the market moves forward, customer satisfaction becomes imperative for service firms to remain combative at marketplace. To study customer satisfaction, it is mandatory to study socio demographics of customers. Hence efforts have been made in this research paper to study the satisfaction level of customers from several demographic variables. This is a hypothetical research study in which primary data is collected from 500 active mobile users of Bhopal (MP), India. One way ANOVA and T-test were used to analyze the data through SPSS 21.0 software. Specific variables of American customer satisfaction index (ACSI) and European customer satisfaction index (ECSI) were being studied with different socio demographic variable of customers to move ahead in present research study. Significant difference was found in level of customer satisfaction with the age group and type of connection in telecom sector.

Behavioural Accounting Explained through Different Factors

<p><em> </em><em>The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.</em></p><p><em>In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.</em></p>

Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic

<p class="Imar-Abstract">Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.</p>

Green Building Assessment In Shopping Buildings

<pre>Research on green building in terms of accounting science is still rare. This research aims to explore the benchmarks and criteria for green building in its application to multi-storey buildings and to contribute to increasing the efficiency of building operational costs.</pre><p>The method used in this research is through exploration of data from questionnaires collected using simple arithmetic techniques and graphic techniques in summarizing the observational data. The number of respondents who responded to the questionnaire that was run until this data was processed was 111 respondents.</p><p>The results of this study indicate that the application of green building benchmarks can be said to have been implemented because the average percentage of respondents who answered Yes was 58.4% or above the standardization used in this study, namely 57% (gold rank).</p><p>This research provides theoretical implications, which is able to strengthen the theory of the reliability of accounting. One of them is green accounting, which is the triple bottom line (planet, people and profit). In order that implementation of green building which has been applied only from the civil engineering condition of the building, the art of building architecture and the electrical engineering of the building, but now it has begun to be calculated regarding advantages and disadvantages similarly the benefit of the green building .</p><p>From a micro economics (organizational) point of view, this research contributes to educating property business and stakeholders that green building is not object that is expensive although is a solution for cost efficiency. People can distinguish the price of green buildings and ordinary buildings.</p>

Are The Banks on The Way of Sustainability Reporting Practices: From A Developing Country Perspective?

<p class="Imar-Abstract"><em>This study examines the extent and nature of social, economic, and environmental reporting practices of Bangladeshi-listed banks. Using content analysis technique, Information was gathered from the available annual reports of 25 banks from 2014 to 2019. Findings revealed that overall reporting of environmental information has increased by 47% from 2014 to 2019, whereas overall social reporting has increased by 30% from 2014 to 2019. Again, we tried to explore sustainability reporting practices of these banks considering 26 categories too, where the first 12 categories are used to identify environmental accounting and reporting practices and the rest 14 for social and economic reporting. The findings of 26 categories of sustainability reporting reflect that social, economic, and environmental reporting has increased greatly by 74.90% in 2019. Most of the banks disclosed mostly about energy consumption (D6) from environmental reporting while economic social (D16), education, and training (D18), health and safety (D19) and culture (D20) from social perspectives and least about activities undertaken for tree plantation (D3) from an environmental perspective. This study has great implications for the policymakers of the corporate sector and government.</em></p><p class="Imar-Abstract"> </p>

Workplace Friendship and Teacher Citizenship Behaviour, The Moderating Role of Workplace Jealousy: An Empirical Analysis of Senior High Schools in Ghana

<p>The present study examines the effect of workplace friendship on teacher citizenship behaviour, moderated by workplace jealousy among senior high schools in Ghana. The study employs a quantitative research approach, whereby 384 respondents were sampled from among 22 public owned institutions in the Kumasi metropolis, using a simple random sampling technique. Employing Multiple Linear Regression Analysis, the surveyed data was analysed using SPSS version 23.0. All three (3) hypotheses in this study were supported. In particular, the study found that workplace friendship has a significant and positive effect on teacher citizenship behaviour; workplace jealousy has a significant and positive effect of teacher citizenship behavior; and workplace friendship interacting with workplace jealousy has a significant but very weak effect on teacher citizenship behaviour. It can be noted that, hypotheses two (2) of this study which is positively and significantly supported, seem different from that of previous studies with data from different countries. The perception of workplace jealousy from the Ghanaian context is perceived positive and quite different from that of other countries due to differences in historical and cultural backgrounds. Higher education institutions may derive enormous benefits from the findings of this study. Several implications to theory and practice were discussed.</p>

Influence of Transformational Leadership on Job Performance: Employee Work Engagement as Test Mediation

<p>The study aims at investigating of this study is to examine how the effect of transformational leadership on job performance by mediating employee work engagement on employees of the Human Capital and Facility Management division of PT. XL Axiata, Tbk. Jakarta. The data were collected from 58 employees Facility division of Human Capital Management PT. XL Axiata Tbk. Jakarta. For the serial analysis, SPSS macro process was utilized to test the proposed hypothesis model. Results provide evidence that follower employee work engagement mediates the relationship between perceived transformational leadership and job performance. By better understanding how leaders build engagement and drive performance in regard to a specific task, organizations can take advantage of the influence that leaders have on everyday interactions in workplace. Therefore, in this study more developed the psychological profile of effective leaders, especially the communications industry, management researchers must explore work involvement and people's orientation. </p>

Determinant Factors Affecting Fraud Detection Capabilities to The External Auditor in Jakarta

<p>The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.</p>

Antecedent of Online Buying Behavior

<p>This research was conducted to determine the effect of availability, low price, promotion, comparison, convenience, customer service, perceived ease of use, attitude, time consciousness, trust, and variety seeking on online buying behavior. This study aims to examine what factors influence online buying behavior. The methodology of this research is to test the research hypothesis. Sampling with a questionnaire of 250 respondents who are consumers who have shopped online in the past year. Non-probability sampling technique using purposive sampling method. The analysis tool is structural equation model (SEM). The results of this study indicate that low price, convenience, perceived ease of use, attitude, time consciousness, trust, and variety seeking service are factors that can directly influence online buying behavior. Whereas availability, promotion, comparison, and customer service are not factors that can directly influence online buying behavior. This study has limitations, including this research only carried out on customers from online stores found on the online shopping website in jabodetabek, besides that this research is only limited to variables that directly affect online buying behavior without seeing any mediating factors. The implication of this research is that managers can increase the factors that can influence purchasing behavior online, and this research can also be a reference for marketers to implement appropriate strategies to increase their sales.</p><p class="Imar-Abstract">Keywords: online buying behavior.</p>