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Research Article
Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)
Issue:
Volume 12, Issue 3, September 2024
Pages:
114-122
Received:
25 May 2024
Accepted:
19 June 2024
Published:
2 July 2024
Abstract: Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.
Abstract: Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variab...
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Research Article
Mobile Money Adoption and Performance of Informal Family Enterprises During COVID-19 Lockdown in Ekiti State, Nigeria
Issue:
Volume 12, Issue 3, September 2024
Pages:
123-132
Received:
26 June 2024
Accepted:
15 July 2024
Published:
6 August 2024
DOI:
10.11648/j.ijebo.20241203.13
Downloads:
Views:
Abstract: The study was carried out on family enterprises in Ekiti state during COVID-19 Lockdown: to identify socio-economic characteristics of the family enterprises; to determine the types of mobile money adopted; to determine the factors influencing the types of mobile money adopted; and to examine the effect of mobile money adopted on the performance of family enterprises during COVID-19 lockdown in Ekiti state. The study administered questionnaire on one hundred and fifty (150) respondents and retrieved one hundred (100) which was used for the analysis of this study using SPSS (Statistical Package for the Social Sciences). Findings from the study shows that majorities of the respondents had Diploma and Degree as their highest certificate. The nature of the family enterprises considered are publishing and printing, metal and aluminum fabrication, poultry and fishery farming and furniture, upholstery and carpentry, leather shoe making, graphic designer, automobiles mechanic and panel beaters, Gas seller, tailoring/fashion designer, and dry cleaners. Findings from the study further shows that the enterprises were self-started, owned through inheritance and while the remaining were acquired. The study findings show the factors that are influencing the adoption of mobile money by family enterprises in Ekiti State such as: perceived electronic fraud among the family enterprises discourages mobile money adoption; perceived ease of use of mobile money among the family enterprises encourages the adoption of mobile money; perceived low cost of service of use of mobile money among the family enterprises encourages the adoption of mobile money; perceived usefulness of mobile money among the family enterprises encourages the adoption of mobile money; low level of knowledge about mobile money (high level of illiteracy) among others. Findings further shows that mobile money adopted by the family enterprises are significantly influencing their performance in Ekiti State Nigeria. The study concluded that family enterprises considered are micro scales, and mostly adopted USSD (unstructured short messages) and mobile app including online banking as mobile money adopted by the selected family enterprises. The enterprises used the mobile money adopted for different transactions such as payment of salaries, products bought from suppliers, payment received on products/services sold/rendered to their customers. The study further concluded that the index factors considered in this study are cogent factors that are really influencing the adoption of mobile money. The study also concluded that mobile money adopted are significantly influencing the performance of the selected family enterprises during COVID-19 Lockdown in Ekiti State Nigeria.
Abstract: The study was carried out on family enterprises in Ekiti state during COVID-19 Lockdown: to identify socio-economic characteristics of the family enterprises; to determine the types of mobile money adopted; to determine the factors influencing the types of mobile money adopted; and to examine the effect of mobile money adopted on the performance of...
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Research Article
ARMA-Based Inflation Forecasting Under the Inflation Targeting Framework in Sri Lanka
Rohini Liyanage*
Issue:
Volume 12, Issue 3, September 2024
Pages:
133-162
Received:
30 July 2024
Accepted:
27 August 2024
Published:
11 September 2024
Abstract: Inflation targeting has been introduced as one of the monetary policy framework since the end of the 1990s. Forecasting inflation under the inflation-targeting monetary policy framework is also expected to improve with superior performance by constantly feeding updated information into the forecasting process, considering the domestic and global market conditions and developments. Literature evidence that inflation forecasting under inflation targeting is a challenging task with risk and uncertainty that are not easy to capture even in the latest modeling techniques. Inflation-targeting monetary policy was adopted by the Central Bank of Sri Lanka after the enactment of the Central Bank of Sri Lanka Act with effect from 15.09.2023. This study examines inflation forecasting under the inflation-targeting monetary policy in Sri Lanka implemented with a clear mandate assigned in the agreement for a flexible inflation targeting framework to guide the market and inflation expectations. Automatic ARIMA forecasting techniques are employed to forecast inflation using two series of price indices with different base years from 2016M01 to 2026M12, and 2022M01 to 2026 M12 including 30 months as forecasting length. According to the findings, inflation forecasting is in line with the 5 percent targeted level with a 3 percent margin to fluctuate for both sides subject to the upside and downside risk factors. Accordingly, Inflation forecasting is within the inflation projections indicated under the inflation fan chart. It further suggests that inflation has been gradually stable in SL compared to the recently elevated inflation experience. Therefore, inflation targeting and projections can be used to shape and guide market expectations to facilitate decision-making in forward looking policies toward achieving and maintaining domestic price stability, which is the primary objective of the Central Bank of Sri Lanka.
Abstract: Inflation targeting has been introduced as one of the monetary policy framework since the end of the 1990s. Forecasting inflation under the inflation-targeting monetary policy framework is also expected to improve with superior performance by constantly feeding updated information into the forecasting process, considering the domestic and global ma...
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Research Article
Institutional Capacity of Msme Based on Local Potential: A Case Study in Girikerto, Turi, Sleman
Suyatno*,
Dewi Amanatun Suryani
Issue:
Volume 12, Issue 3, September 2024
Pages:
163-173
Received:
6 August 2024
Accepted:
2 September 2024
Published:
20 September 2024
Abstract: The research is focused on the institutional capacity of MSME based on local potential. The research problem are how is institutional capacity of MSME in Girikerto? do they have sufficient, strong, effective, and efficient institutional capacity? How to strengthen the institutional capacity of MSMEs so that they are able to drive the community's economy by utilizing and empowering local potential? The aim of the research is to examine how to strengthen the institutional capacity of MSMEs based on local potentials in Girikerto, Turi, Sleman. The research used qualitative descriptive method, The data were collected through observation, documentation, and interview to the informants. This research emphasize on the Model Business CANVAS approach. The result of the research showed that strengthening and developing institutional capacity in Girikerto Village requires a comprehensive and coordinated approach. Through the implementation of the Canvas Business Model and increased interaction, coordination, and synergy among stakeholders. In order to improve the effectiveness of the MSME Forum, it is necessary to strengthen and develop institutional capacity. This includes the optimization of all elements of the Canvas Business Model so that local potentials can be exploited in an innovative way, thereby having a positive impact on the well-being of the community. The theoretical implications of this study offer an analysis of institutional capacity to improve understanding and implementation of the Canvas Business Model to be more structured and planned through interaction, coordination, and synergy between stakeholders.
Abstract: The research is focused on the institutional capacity of MSME based on local potential. The research problem are how is institutional capacity of MSME in Girikerto? do they have sufficient, strong, effective, and efficient institutional capacity? How to strengthen the institutional capacity of MSMEs so that they are able to drive the community's ec...
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Research Article
Characteristics and Influencing Factors of the Uncoordinated Coupling Between Higher Education and Regional Economy in Yunnan Province
Issue:
Volume 12, Issue 3, September 2024
Pages:
174-182
Received:
30 July 2024
Accepted:
11 September 2024
Published:
23 September 2024
Abstract: The relationship between higher education and regional economy has always been a hot topic in academic circles. This paper explored the influencing factors of the uncoordinated coupling between higher education and regional economy in Yunnan Province from 2010-2021. The main conclusions of this paper are as follows: Firstly, based on spatial durbin model, it studied the influence of the per capita disposable income of urban residents on the uncoordinated coupling between higher education and regional economy. The results show that per capita disposable income has a positive effect on the coordinated development between higher education and regional economy, but it has negative effect on the coordinated development between higher education and regional economy in neighboring cities. Secondly, A spatial heterogeneity analysis was based on the background of “Double First-rate”. The results show that after “Double First-rate”, the per capita disposable income of urban residents reduces the uncoordinated coupling between local higher education and regional economy, but improves the uncoordinated development between higher education and regional economy in the neighboring areas. Finally, expenditure on education and science both play a completely mediating role in the relationship between the per capita disposable income and uncoordinated coupling.
Abstract: The relationship between higher education and regional economy has always been a hot topic in academic circles. This paper explored the influencing factors of the uncoordinated coupling between higher education and regional economy in Yunnan Province from 2010-2021. The main conclusions of this paper are as follows: Firstly, based on spatial durbin...
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