GPH-International Journal of Business Management
https://gphjournal.org/index.php/bm
<p style="font-family: Aptos;"><strong><span style="color: #222222;"><span style="font-family: 'Aptos', serif;"><span style="font-size: medium; font-family: 'Aptos', serif;"><span style="color: #000000;">The scopes of the journal include but are not limited to, the following fields: Accounting, Advertising Management, Business & Economics, Business Ethics, Business Intelligence, Business Law, Business Performance Management, Business Statistics, Change Management, Communications Management, Comparative Economic Systems, Corporate Finance and Governance, Development Planning and Policy, Organizational Communication, Business Fluctuations, and Cycles, Product Management, Production and Organizations, Production/Operations Management, Time Management, Total Quality Management, Travel/Transportation/Tourism, Welfare Economics.<span style="font-size: medium;"><a title="Journal Impact Factor" href="http://www.gphjournal.org/index.php/index/jif"><span style="font-size: 1.5em;"><span style="text-shadow: #FF0000 0px 0px 2px;">Impact Factor: 2.404</span></span></a></span></span></span></span></span></strong></p>GLOBAL PUBLICATION HOUSEen-USGPH-International Journal of Business Management3027-0375<p>Author(s) and co-author(s) jointly and severally represent and warrant that the Article is original with the author(s) and does not infringe any copyright or violate any other right of any third parties and that the Article has not been published elsewhere. Author(s) agree to the terms that the <strong>GPH Journal</strong> will have the full right to remove the published article on any misconduct found in the published article.</p>THE MEDIATING ROLE OF TURNOVER INTENTION ON THE RELATIONSHIP BETWEEN JOB SATISFACTION AND EMPLOYEES’ JOB PERFORMANCE IN THE HOTEL INDUSTRY
https://gphjournal.org/index.php/bm/article/view/1257
<p><strong>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.</strong></p>Mercy Busayo BELLOYekinni Ojo BELLO
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2024-03-152024-03-15703011810.5281/zenodo.10822925ETHICAL DECISIONS AND EMPLOYEES’ EFFICIENCY OF HOTELS IN LAGOS STATE
https://gphjournal.org/index.php/bm/article/view/1258
<p><strong>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. </strong></p>Amelia Jennifer OfoduEmmanuel UKabuilu
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2024-03-152024-03-15703193310.5281/zenodo.10823028The Role of Digital Governance in Enhancing Regulatory Performance in Iraqi Banks: An Applied Study in the Banking Sector in Baghdad Governorate
https://gphjournal.org/index.php/bm/article/view/1279
<p><strong>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.</strong></p> <p><strong>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</strong></p> <p><strong>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.</strong></p>AHMED ANWER SAAD AL-HADRAWI
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2024-03-192024-03-19703345410.5281/zenodo.10845503The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession
https://gphjournal.org/index.php/bm/article/view/1280
<p><strong>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:</strong></p> <ul> <li><strong>There is a statistically significant relationship between practicing forensic auditing and working objectively among professionals in the accounting and auditing profession.</strong></li> <li><strong>There is a statistically significant relationship between practicing forensic auditing and adhering to absolute confidentiality among professionals in the accounting and auditing profession.</strong></li> <li><strong>There is a statistically significant relationship between practicing forensic auditing and working efficiently among professionals in the accounting and auditing profession.</strong></li> <li><strong>There is a statistically significant relationship between practicing forensic auditing and the integrity of professionals in the accounting and auditing profession.</strong></li> <li><strong>There is a statistically significant relationship between practicing forensic auditing and compliance with all auditing laws among professionals in the accounting and auditing profession.</strong></li> </ul>AHMED ANWER SAAD AL-HADRAWI
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2024-03-192024-03-19703556810.5281/zenodo.10845533The Role of Governance Mechanisms in Enhancing Internal Audit: A Field Study in the Municipalities of Salah al-Din Province, Iraq
https://gphjournal.org/index.php/bm/article/view/1281
<p><strong>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.</strong></p> <p><strong> 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:</strong></p> <ul> <li><strong>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.</strong></li> <li><strong>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.</strong></li> <li><strong>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.</strong></li> <li><strong>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.</strong></li> <li><strong>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.</strong></li> <li><strong>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.</strong></li> </ul> <p><strong>The research included the following key words: principles of governance, internal auditing, and the municipal sector.</strong></p>AHMED ANWER SAAD AL-HADRAWI
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2024-03-192024-03-19703698910.5281/zenodo.10845564THE ACTUALITY OF THE INSURANCE MARKET IN VIETNAM
https://gphjournal.org/index.php/bm/article/view/1277
<p><strong>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.</strong></p>Trang Le Thi Thu
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2024-03-212024-03-217039010510.5281/zenodo.10849994THE INFLUENCE OF WORD OF MOUTH (WOM) ON FRUIT PURCHASING DECISIONS IN THE MODERN MARKET IN THE COMMUNITY SAMARINDA CITY
https://gphjournal.org/index.php/bm/article/view/1263
<p><strong>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 (X<sub>1</sub>) that is talker, topic, taking part, and online word of mouth (X<sub>2</sub>) 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).</strong></p>Tetty Wijayanti, Yuniar
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2024-03-212024-03-2170310611810.5281/zenodo.10850250Policies to mobilize financial resources from corporates to develop the new countryside in Vietnam
https://gphjournal.org/index.php/bm/article/view/1285
<p><strong>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.</strong></p>Thi Hoang Yen Nguyen
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2024-03-242024-03-2470311913110.5281/zenodo.10866645HUMAN CAPITAL INVESTMENT AND ECONOMIC DEVELOPMENT IN NIGERIA
https://gphjournal.org/index.php/bm/article/view/1294
<p><strong>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.</strong></p>ANIGBORO, GODWIN SIMEON
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2024-03-252024-03-2570313215510.5281/zenodo.10871077ENCHANCING THE EFFICIENCY OF HUMAN RESOURCE MANAGEMENT THROUGH A.I
https://gphjournal.org/index.php/bm/article/view/1292
<p><strong>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.</strong></p>Thi Le Giang VuThi Thuy Nguyen
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2024-03-272024-03-2770315616410.5281/zenodo.10888446