This study aims to investigate the impact of competitive positions and corporate governance on firm values. Corporate governance is proxied by the board of commissioner’s size, the board of commissioner’s independence, institutional ownership, and foreign ownership. The company’s competitive position is determined by its market share. Tobin’s Q is utilized to determine a firm value. In addition, firm size, leverage, and profitability served as control factors. A total of 100 manufacturing companies in Indonesia for the 2019–2021 period were selected as samples using a random sampling technique. Multiple linear regression is utilized for data analysis. The finding shows competition and foreign ownership have no effect on the firm value. While the board size and independence of the board and institutional ownership can impact the firm’s value. The results of this study reveal that during the COVID-19 outbreak, the competitive position cannot aid enterprises in attaining their objective of increasing firm value. This result indicates the anomalous condition affecting the competitive standing during the COVID-19 era. In this period, severe competition poses a challenge to a company’s ability to generate a sustainable income, despite the fact that market conditions and competitive strategy might provide a competitive edge and better performance.
{"title":"Firm value: Competitive position and corporate governance during the COVID-19 pandemic","authors":"Erna Setiany, Wiwik Utami, Annisa Hakim Zamzami","doi":"10.22495/jgrv12i3siart8","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart8","url":null,"abstract":"This study aims to investigate the impact of competitive positions and corporate governance on firm values. Corporate governance is proxied by the board of commissioner’s size, the board of commissioner’s independence, institutional ownership, and foreign ownership. The company’s competitive position is determined by its market share. Tobin’s Q is utilized to determine a firm value. In addition, firm size, leverage, and profitability served as control factors. A total of 100 manufacturing companies in Indonesia for the 2019–2021 period were selected as samples using a random sampling technique. Multiple linear regression is utilized for data analysis. The finding shows competition and foreign ownership have no effect on the firm value. While the board size and independence of the board and institutional ownership can impact the firm’s value. The results of this study reveal that during the COVID-19 outbreak, the competitive position cannot aid enterprises in attaining their objective of increasing firm value. This result indicates the anomalous condition affecting the competitive standing during the COVID-19 era. In this period, severe competition poses a challenge to a company’s ability to generate a sustainable income, despite the fact that market conditions and competitive strategy might provide a competitive edge and better performance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134965147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Samar Jamal Hassan Mahmoud, Noor Maizura Binti Mohamad Noor, Zuriana Abu Bakar
This study conducts a systematic review of academic research on website user interfaces and e-commerce adoption in Jordan. The primary goal is to determine the most efficiently used characteristics of online user interfaces in terms of the most prominent journals, papers, and authors in the Jordanian context. Furthermore, a full content analysis of the 37 most influential publications is offered to identify important study qualities such as data characteristics, techniques, and major discoveries. The analysis identifies 177 papers on internet user interfaces from well-known journals. The findings demonstrate that academic papers are classified into five groups: 1) website design, 2) quality factors, 3) socio-psycho factors, 4) security issues, and 5) environmental variables. For future directions, it would be interesting to examine moderating/mediating elements, such as the technology acceptance model, with an emphasis on some characteristics such as competitiveness, delivery speed, quality, flexibility, and cost. The scholarly significance of this work comes in its thorough evaluation of website user interfaces and e commerce adoption in Jordan, which provides useful insights and identifies relevant variables for future research and practical consequences. It adds to the existing literature and directs future academic research in this area.
{"title":"User interface analysis and a case study of e-commerce in Jordan","authors":"Samar Jamal Hassan Mahmoud, Noor Maizura Binti Mohamad Noor, Zuriana Abu Bakar","doi":"10.22495/jgrv12i4art12","DOIUrl":"https://doi.org/10.22495/jgrv12i4art12","url":null,"abstract":"This study conducts a systematic review of academic research on website user interfaces and e-commerce adoption in Jordan. The primary goal is to determine the most efficiently used characteristics of online user interfaces in terms of the most prominent journals, papers, and authors in the Jordanian context. Furthermore, a full content analysis of the 37 most influential publications is offered to identify important study qualities such as data characteristics, techniques, and major discoveries. The analysis identifies 177 papers on internet user interfaces from well-known journals. The findings demonstrate that academic papers are classified into five groups: 1) website design, 2) quality factors, 3) socio-psycho factors, 4) security issues, and 5) environmental variables. For future directions, it would be interesting to examine moderating/mediating elements, such as the technology acceptance model, with an emphasis on some characteristics such as competitiveness, delivery speed, quality, flexibility, and cost. The scholarly significance of this work comes in its thorough evaluation of website user interfaces and e commerce adoption in Jordan, which provides useful insights and identifies relevant variables for future research and practical consequences. It adds to the existing literature and directs future academic research in this area.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135311997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The House of Representatives (Dewan Perwakilan Rakyat — DPR) and The Regional House of Representatives (Dewan Perwakilan Rakyat Daerah — DPRD) are legislative institutions that represent the majority of the people’s votes, and the members of the legislature are accountable to the people. So, to fulfill these responsibilities, members of the legislature have rights, obligations, and functions at work. The purpose of this research is to analyze the function of DPRD in the formulation of regional regulation policies, to analyze what obstacles are faced by DPRD members in the policy formulation of the Regional Regulation Draft (Rancangan Peraturan Daerah — Raperda) into regional regulations (peraturan daerah — Perda), and to make some efforts to overcome those obstacles. This research uses qualitative research with an empirical juridical approach. The data collection process was carried out under natural conditions in the form of observation, in-depth interviews, and documentation studies. This research concludes that the discussion of Raperda formulation in the DKI (Daerah Khusus Ibukota — Special Capital Region) Jakarta Provincial, DPRD adheres to the Prudential Principle or in practice is very careful in carrying out the discussion. The Precautionary Principle carried out by the DPRD can have the same meaning as Dunn (2003) concept of forecasting.
众议院(Dewan Perwakilan Rakyat - DPR)和地区众议院(Dewan Perwakilan Rakyat Daerah - DPRD)是代表大多数人民投票的立法机构，立法机构的成员对人民负责。因此，为了履行这些责任，立法机关的成员在工作中有权利、有义务、有职能。本研究的目的是分析DPRD在区域法规政策制定中的作用，分析DPRD成员在将区域法规草案(ranangan Peraturan Daerah - Raperda)制定为区域法规(Peraturan Daerah - Perda)的政策制定过程中面临哪些障碍，并为克服这些障碍做出一些努力。本研究采用定性研究和实证司法方法。数据收集过程在自然条件下以观察、深度访谈和文献研究的形式进行。本研究的结论是，在DKI (Daerah Khusus Ibukota - Special Capital Region)雅加达省的Raperda配方讨论中，DPRD坚持审慎原则或在实践中非常谨慎地进行讨论。DPRD实施的预防性原则可以与Dunn(2003)的预测概念具有相同的含义。
{"title":"Regional House of Representatives’ functions in the formation of regional regulations draft in the developing market","authors":"Novianita Rulandari, Andri Putra Kesmawan, Isra Muksin, Edy Sutrisno, Mukholik Maswi","doi":"10.22495/jgrv12i3siart12","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart12","url":null,"abstract":"The House of Representatives (Dewan Perwakilan Rakyat — DPR) and The Regional House of Representatives (Dewan Perwakilan Rakyat Daerah — DPRD) are legislative institutions that represent the majority of the people’s votes, and the members of the legislature are accountable to the people. So, to fulfill these responsibilities, members of the legislature have rights, obligations, and functions at work. The purpose of this research is to analyze the function of DPRD in the formulation of regional regulation policies, to analyze what obstacles are faced by DPRD members in the policy formulation of the Regional Regulation Draft (Rancangan Peraturan Daerah — Raperda) into regional regulations (peraturan daerah — Perda), and to make some efforts to overcome those obstacles. This research uses qualitative research with an empirical juridical approach. The data collection process was carried out under natural conditions in the form of observation, in-depth interviews, and documentation studies. This research concludes that the discussion of Raperda formulation in the DKI (Daerah Khusus Ibukota — Special Capital Region) Jakarta Provincial, DPRD adheres to the Prudential Principle or in practice is very careful in carrying out the discussion. The Precautionary Principle carried out by the DPRD can have the same meaning as Dunn (2003) concept of forecasting.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135440225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Meiryani Meiryani, Dezie Leonarda Warganegara, Rania Salsabila Drajat, Lusianah Lusianah, Gazali Salim, Agung Purnomo, Zaidi Mat Daud
This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. The research method used is quantitative descriptive. The data used in this study were in the form of a questionnaire distributed to individual MSME taxpayers, based on the Slovin formula, to as many as 98 respondents. Data analysis used the partial least square (PLS) analysis technique through SmartPLS software. The results showed that MSME tax incentives had a positive and insignificant effect on MSME individual taxpayer compliance, trust in tax authorities, and tax morale had a positive effect on MSME personal tax compliance, and tax socialization had a positive and insignificant effect on MSME taxpayer compliance. With the results of hypothesis testing, it can be concluded that in the MSME area, Bandung Regency requires tax socialization, especially taxes for taxpayer compliance.
{"title":"The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance","authors":"Meiryani Meiryani, Dezie Leonarda Warganegara, Rania Salsabila Drajat, Lusianah Lusianah, Gazali Salim, Agung Purnomo, Zaidi Mat Daud","doi":"10.22495/jgrv12i4art14","DOIUrl":"https://doi.org/10.22495/jgrv12i4art14","url":null,"abstract":"This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. The research method used is quantitative descriptive. The data used in this study were in the form of a questionnaire distributed to individual MSME taxpayers, based on the Slovin formula, to as many as 98 respondents. Data analysis used the partial least square (PLS) analysis technique through SmartPLS software. The results showed that MSME tax incentives had a positive and insignificant effect on MSME individual taxpayer compliance, trust in tax authorities, and tax morale had a positive effect on MSME personal tax compliance, and tax socialization had a positive and insignificant effect on MSME taxpayer compliance. With the results of hypothesis testing, it can be concluded that in the MSME area, Bandung Regency requires tax socialization, especially taxes for taxpayer compliance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135446155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article explores the relationship between board quality and firm performance. The authors investigate any association between corporate governance and firm performance using a sample of listed firms on the Athens Stock Exchange (ATHEX) from 2008 to 2016 and two distinct performance models. This article expands on a previous study by Kalantonis et al. (2021) by including financial performance as assessed by both return on assets (ROA) and Tobin’s Q. This investigation provides a global and comprehensive view of how specific aspects of corporate governance (CG) have influenced Greek listed companies during the period 2008–2016. Extending analysis also allows to capture the dynamics of the Greek financial crisis as well as the recent legal institutional framework concerning CG. The authors found that firms with more independent board members performed poorly in terms of ROA, while board size (BS) is positively related to performance in terms of Tobin’s Q. Furthermore, a positive relationship was found between CEO duality (CEOD) and firm performance both in terms of ROA and Tobin’s Q, and no relationship was found between board gender diversification and firm performance. Finally, it was concluded that the investigated GC aspects affect more the firms’ performance than the firms’ earnings management.
{"title":"The impact of the corporate governance on firm performance: Evidence from the Greek listed firms","authors":"Petros Kalantonis, Sotiria Schoina, Christos Kallandranis","doi":"10.22495/jgrv12i3siart7","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart7","url":null,"abstract":"This article explores the relationship between board quality and firm performance. The authors investigate any association between corporate governance and firm performance using a sample of listed firms on the Athens Stock Exchange (ATHEX) from 2008 to 2016 and two distinct performance models. This article expands on a previous study by Kalantonis et al. (2021) by including financial performance as assessed by both return on assets (ROA) and Tobin’s Q. This investigation provides a global and comprehensive view of how specific aspects of corporate governance (CG) have influenced Greek listed companies during the period 2008–2016. Extending analysis also allows to capture the dynamics of the Greek financial crisis as well as the recent legal institutional framework concerning CG. The authors found that firms with more independent board members performed poorly in terms of ROA, while board size (BS) is positively related to performance in terms of Tobin’s Q. Furthermore, a positive relationship was found between CEO duality (CEOD) and firm performance both in terms of ROA and Tobin’s Q, and no relationship was found between board gender diversification and firm performance. Finally, it was concluded that the investigated GC aspects affect more the firms’ performance than the firms’ earnings management.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135103177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Wahyuddin Abdullah, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan
Cases of financial fraud by local governments in Indonesia are on the rise, causing significant losses to the state. The weak internal control system and the apparatus’s low integrity are some well-known culprits, thus confirming the fraud diamond theory of Wolfe and Hermanson (2004). As a religious country, the potentiality of spirituality seeks to increase governmental internal control systems and regional management information systems that are still underrepresented in previous studies despite Nguyen and Crossan (2022) arguments that the infusion of virtue ethics into fraud management systems can greatly benefit from it. This article provides an empirical investigation as to whether implementing the government’s internal control system and regional management information systems might prevent fraud in Indonesian local governments, with the spiritual quotient (SQ) as the moderating factor in these relationships. This study employs a quantitative approach by collecting response data from the financial division apparatus in Indonesia. The sample was determined by the purposive sampling method and sent to the head of budget planning and treasury in Indonesia, resulting in 221 return questionnaires. The partial least squares structural equation modeling is used to analyze the direct and moderating relationships. This study reports that the implementation of the government’s internal control system and regional management information system has successfully prevented fraud in the financial reporting of local governments. The spiritual quotient strengthens the implementation of the government’s internal control system in avoiding fraud. However, the same does not occur with the regional management information system. The article concludes with discussions and implications.
{"title":"Internal governance and fraud prevention system: The potentiality of the spiritual quotient","authors":"Muhammad Wahyuddin Abdullah, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan","doi":"10.22495/jgrv12i4art5","DOIUrl":"https://doi.org/10.22495/jgrv12i4art5","url":null,"abstract":"Cases of financial fraud by local governments in Indonesia are on the rise, causing significant losses to the state. The weak internal control system and the apparatus’s low integrity are some well-known culprits, thus confirming the fraud diamond theory of Wolfe and Hermanson (2004). As a religious country, the potentiality of spirituality seeks to increase governmental internal control systems and regional management information systems that are still underrepresented in previous studies despite Nguyen and Crossan (2022) arguments that the infusion of virtue ethics into fraud management systems can greatly benefit from it. This article provides an empirical investigation as to whether implementing the government’s internal control system and regional management information systems might prevent fraud in Indonesian local governments, with the spiritual quotient (SQ) as the moderating factor in these relationships. This study employs a quantitative approach by collecting response data from the financial division apparatus in Indonesia. The sample was determined by the purposive sampling method and sent to the head of budget planning and treasury in Indonesia, resulting in 221 return questionnaires. The partial least squares structural equation modeling is used to analyze the direct and moderating relationships. This study reports that the implementation of the government’s internal control system and regional management information system has successfully prevented fraud in the financial reporting of local governments. The spiritual quotient strengthens the implementation of the government’s internal control system in avoiding fraud. However, the same does not occur with the regional management information system. The article concludes with discussions and implications.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136374380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Special economic zones (SEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation (Zeng, 2021). This qualitative research aims to explain the readiness that drives the development of the Tak special economic zone of government agencies and entrepreneurs located in Mae Pa subdistrict, Mae Sot district, in Tak province of Thailand, in terms of both its social and economic aspects. In-depth interviews were conducted with ten key informants, employing purposive sampling. Content analysis and NVivo software were used to analyse the qualitative data. The findings revealed that the main obstacles and problems in developing the Mae Pa subdistrict special economic zone to achieve sustainability in the operation of government agencies are unclear bureaucratic regulations and a lack of legislation supporting the work of related agencies at the national and local levels. By inviting the prime minister to work groups in various committees, the government should prioritise the subdistrict administrative organisation. A town plan with the establishment of a centre for the integration of the Tak special economic development zone of each area based on public opinion, particularly among those who will be affected by this development, should be designed.
{"title":"The special economic zone: A regulation of cross-border trading in a developing economy","authors":"Nisit Sungsuwan, Rattaphong Sonsuphap","doi":"10.22495/jgrv12i4art16","DOIUrl":"https://doi.org/10.22495/jgrv12i4art16","url":null,"abstract":"Special economic zones (SEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation (Zeng, 2021). This qualitative research aims to explain the readiness that drives the development of the Tak special economic zone of government agencies and entrepreneurs located in Mae Pa subdistrict, Mae Sot district, in Tak province of Thailand, in terms of both its social and economic aspects. In-depth interviews were conducted with ten key informants, employing purposive sampling. Content analysis and NVivo software were used to analyse the qualitative data. The findings revealed that the main obstacles and problems in developing the Mae Pa subdistrict special economic zone to achieve sustainability in the operation of government agencies are unclear bureaucratic regulations and a lack of legislation supporting the work of related agencies at the national and local levels. By inviting the prime minister to work groups in various committees, the government should prioritise the subdistrict administrative organisation. A town plan with the establishment of a centre for the integration of the Tak special economic development zone of each area based on public opinion, particularly among those who will be affected by this development, should be designed.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135507967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in the market in order to offer qualitative products and services, which have affordable prices for consumers (Nugroho et al., 2022). The main purpose of this study is to overview the impacts of the implementation of accounting practices in some manufacturing companies in Albania. To carry out this study, questionnaires distributed to manufacturing companies in the cities of Durrës and Tirana were used. It was noticed from the study that the most important elements of the implementation practices focus on reducing costs and increasing profit. This applies to any firm, but the manufacturing companies surveyed in Albania are focused on the short-term spectrum and try to reduce any costs that do not bring immediate benefits. During the analysis, it was seen that the firms had implemented practices with reduced costs, such as their division into fixed, variable and additional costs. None of the manufacturing companies had used the regression method to have a forecast for the future and the activity-based costing (ABC) method was only known theoretically. This study aims to contribute to the literature and also the results have value for developing countries like Albania.
值得一提的是，会计实践的适当实施为企业在市场上竞争提供了一个很好的机会，以便为消费者提供高质量的产品和服务，这些产品和服务的价格是可以承受的(Nugroho et al.， 2022)。本研究的主要目的是概述在阿尔巴尼亚的一些制造公司实施会计实践的影响。为了进行这项研究，调查问卷被分发到Durrës和地拉那的制造公司。从研究中可以看出，实施实践中最重要的因素集中在降低成本和增加利润上。这适用于任何公司，但在阿尔巴尼亚接受调查的制造公司侧重于短期范围，并试图减少任何不能立即带来利益的成本。在分析过程中，可以看到这些公司采取了成本较低的做法，例如将其分为固定费用、可变费用和额外费用。没有一家制造企业使用回归方法对未来进行预测，作业成本法(ABC)也只是理论上的。本研究旨在为文献做出贡献，同时研究结果对阿尔巴尼亚等发展中国家也有价值。
{"title":"Financial results vs. implementation of accounting practices","authors":"Arjeta Hallunovi","doi":"10.22495/jgrv12i2art2","DOIUrl":"https://doi.org/10.22495/jgrv12i2art2","url":null,"abstract":"It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in the market in order to offer qualitative products and services, which have affordable prices for consumers (Nugroho et al., 2022). The main purpose of this study is to overview the impacts of the implementation of accounting practices in some manufacturing companies in Albania. To carry out this study, questionnaires distributed to manufacturing companies in the cities of Durrës and Tirana were used. It was noticed from the study that the most important elements of the implementation practices focus on reducing costs and increasing profit. This applies to any firm, but the manufacturing companies surveyed in Albania are focused on the short-term spectrum and try to reduce any costs that do not bring immediate benefits. During the analysis, it was seen that the firms had implemented practices with reduced costs, such as their division into fixed, variable and additional costs. None of the manufacturing companies had used the regression method to have a forecast for the future and the activity-based costing (ABC) method was only known theoretically. This study aims to contribute to the literature and also the results have value for developing countries like Albania.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135584948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Thanh Tam Le, Do Thu Ha Tran, Mai Khanh Nguyen, Le Hoang Giang Do, Quynh Trang An, Hoang Minh Chu, Manh Dung Tran, Thi Thanh Nhan Nguyen
During the fierce national and international competition, many organizations are taking digital technology into action to provide new products to customers via modern interactive channels (Sepashvili, 2020). This research is conducted to provide empirical evidence on the effects of online identity theft on consumers’ usage intention to engage in e-banking transactions in uncertain context. Using structural equation modeling (SEM) and survey data from 441 individuals, the main findings of the study are: 1) Security and privacy concerns (SAPC) should be divided into two sub-factors: a) e banking security and privacy concerns, and b) internet security and privacy concerns. It differs from previous studies that combined the Internet and e-banking. We found that trust (T) is negatively impacted by Internet concerns and positively impacted by e-banking concerns; 2) Trust positively impacts the usage intention of e banking (UIEB); 3) Fear of online identity theft (FOIT) has a positive effect on trust; 4) FOIT positively impacts SAPC. Theoretically, this study has focused on investigating potential determinants influencing customer intention when gradually adapting to new technology services. In practice, the proposed study will go into depth on the limitations faced by clients in the hidden dimension, which prevent them from engaging in online banking activities.
{"title":"The impact of online identity theft on customers’ usage intention of e-banking transactions in uncertain context","authors":"Thanh Tam Le, Do Thu Ha Tran, Mai Khanh Nguyen, Le Hoang Giang Do, Quynh Trang An, Hoang Minh Chu, Manh Dung Tran, Thi Thanh Nhan Nguyen","doi":"10.22495/jgrv12i4art6","DOIUrl":"https://doi.org/10.22495/jgrv12i4art6","url":null,"abstract":"During the fierce national and international competition, many organizations are taking digital technology into action to provide new products to customers via modern interactive channels (Sepashvili, 2020). This research is conducted to provide empirical evidence on the effects of online identity theft on consumers’ usage intention to engage in e-banking transactions in uncertain context. Using structural equation modeling (SEM) and survey data from 441 individuals, the main findings of the study are: 1) Security and privacy concerns (SAPC) should be divided into two sub-factors: a) e banking security and privacy concerns, and b) internet security and privacy concerns. It differs from previous studies that combined the Internet and e-banking. We found that trust (T) is negatively impacted by Internet concerns and positively impacted by e-banking concerns; 2) Trust positively impacts the usage intention of e banking (UIEB); 3) Fear of online identity theft (FOIT) has a positive effect on trust; 4) FOIT positively impacts SAPC. Theoretically, this study has focused on investigating potential determinants influencing customer intention when gradually adapting to new technology services. In practice, the proposed study will go into depth on the limitations faced by clients in the hidden dimension, which prevent them from engaging in online banking activities.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135010542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.22495/jgrv12i1siart17
David Umoru, Solomon Edem Effiong, Enyinna Okpara, Danjuma Iyaji, Gbenga Oyegun, Davidson Iyayi, Kasimu Eshemogie, Anthony Aziegbemin Ekeoba, Anna Nuhu Tizhe
In the assessment of governments’ fiscal performance, exchange rates play some roles while capital movements could serve as determinant of fiscal discipline. This study examined the effects of exchange rate devaluation, and capital inflows, on budgetary spending, and the interactions among the variables using the Bayesian vector autoregression (BVAR) and sys-generalized method of moments (GMM) estimators with 1,184 panel observations. The study covers 37 emerging nations. The variables had a co-integrating connection, demonstrating a long-run link between the variables studied. Having executed the Gibbs sampling for simulation efficiently, our Markov Chain Monte Carlo (MCMC) simulation converged appropriately. The sampling efficiency parameter is equal to 0.96257, close to 1. The Monte Carlo standard errors (MCSE) are extremely low at 0.000 with an implication of adequate precision in the BVAR model estimation. The results disclose that a 1 percent devaluation shock compressed fiscal spending by 0.56 percent and a shock to capital inflows stimulated 0.99% growth in fiscal spending. The 95 percent credible interval suggests a considerable size of effects on devaluation and capital flows. Accordingly, managing the exchange rate can be a valuable tool for managing capital shortage in Africa. Rather than increase government spending, governments should concentrate on revenue generation by utilizing an effective exchange rate policy to influence the national pattern of product diversification.
{"title":"Fiscal effects of exchange rate devaluation and capital flows to emerging countries","authors":"David Umoru, Solomon Edem Effiong, Enyinna Okpara, Danjuma Iyaji, Gbenga Oyegun, Davidson Iyayi, Kasimu Eshemogie, Anthony Aziegbemin Ekeoba, Anna Nuhu Tizhe","doi":"10.22495/jgrv12i1siart17","DOIUrl":"https://doi.org/10.22495/jgrv12i1siart17","url":null,"abstract":"In the assessment of governments’ fiscal performance, exchange rates play some roles while capital movements could serve as determinant of fiscal discipline. This study examined the effects of exchange rate devaluation, and capital inflows, on budgetary spending, and the interactions among the variables using the Bayesian vector autoregression (BVAR) and sys-generalized method of moments (GMM) estimators with 1,184 panel observations. The study covers 37 emerging nations. The variables had a co-integrating connection, demonstrating a long-run link between the variables studied. Having executed the Gibbs sampling for simulation efficiently, our Markov Chain Monte Carlo (MCMC) simulation converged appropriately. The sampling efficiency parameter is equal to 0.96257, close to 1. The Monte Carlo standard errors (MCSE) are extremely low at 0.000 with an implication of adequate precision in the BVAR model estimation. The results disclose that a 1 percent devaluation shock compressed fiscal spending by 0.56 percent and a shock to capital inflows stimulated 0.99% growth in fiscal spending. The 95 percent credible interval suggests a considerable size of effects on devaluation and capital flows. Accordingly, managing the exchange rate can be a valuable tool for managing capital shortage in Africa. Rather than increase government spending, governments should concentrate on revenue generation by utilizing an effective exchange rate policy to influence the national pattern of product diversification.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"80 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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