A rise in digital technology advancement has posed an abundance of information in the business world. Traditional reporting in small and medium enterprises is no longer adequate for making the right and timely decisions in strategic and operational management. Novel Business Intelligence (BI) tools provide an opportunity for business users to perform data analytics with dashboard multidimensional visualization. Data on 26,051 records in 2019 from a hotel business was acquired for this research. Business insights, which had not been discovered before by traditional reporting, were revealed regarding occupancy driving factors, customer behavior, accommodation preference, and channel efficiency. Two dashboards were developed with gamification design principles that allow business users to engage with hedonism during the data play for both strategic and tactical levels. Insights shed the light on users concerning actionable items on better campaign offering, hotel resource allocation optimization, and channel dependency balancing.
{"title":"A Gamification Approach to Information Visualization and Strategy Discovery - A Case of Thai Hotel Entrepreneur","authors":"Sakuna Srianomai, P. Savetpanuvong","doi":"10.1145/3549823.3549834","DOIUrl":"https://doi.org/10.1145/3549823.3549834","url":null,"abstract":"A rise in digital technology advancement has posed an abundance of information in the business world. Traditional reporting in small and medium enterprises is no longer adequate for making the right and timely decisions in strategic and operational management. Novel Business Intelligence (BI) tools provide an opportunity for business users to perform data analytics with dashboard multidimensional visualization. Data on 26,051 records in 2019 from a hotel business was acquired for this research. Business insights, which had not been discovered before by traditional reporting, were revealed regarding occupancy driving factors, customer behavior, accommodation preference, and channel efficiency. Two dashboards were developed with gamification design principles that allow business users to engage with hedonism during the data play for both strategic and tactical levels. Insights shed the light on users concerning actionable items on better campaign offering, hotel resource allocation optimization, and channel dependency balancing.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122274196","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 purpose of this research is to test the fraud heptagon research model in detecting fraud in financial statements using eight Beneish M-Score ratios. The data research method uses descriptive analysis and uses logistic regression analysis methods in terms of testing research hypothesis. Statistical data processing in this study uses the SPSS version 25 program. The object of this research are Indonesia's state-owned companies listed on the IDX within 2015-2020. The total sample of this research are twenty companies or one hundred and thirty eight samples for six years of research which have been determined by purposive sampling method based on certain criteria's. The results of this study indicate that the fraud heptagon research model simultaneously affects the detection of fraud in financial statements.
{"title":"Analysis of Factors Impacting Fraudulent Financial Reporting Based on Fraud Heptagon Model on Indonesian's State-Owned Enterprises","authors":"B. Handoko, Gladys Fanny Natalya, Edwin Hendra","doi":"10.1145/3549823.3549829","DOIUrl":"https://doi.org/10.1145/3549823.3549829","url":null,"abstract":"The purpose of this research is to test the fraud heptagon research model in detecting fraud in financial statements using eight Beneish M-Score ratios. The data research method uses descriptive analysis and uses logistic regression analysis methods in terms of testing research hypothesis. Statistical data processing in this study uses the SPSS version 25 program. The object of this research are Indonesia's state-owned companies listed on the IDX within 2015-2020. The total sample of this research are twenty companies or one hundred and thirty eight samples for six years of research which have been determined by purposive sampling method based on certain criteria's. The results of this study indicate that the fraud heptagon research model simultaneously affects the detection of fraud in financial statements.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131068474","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 paper investigates the impact of government subsidies on research and development (R&D) investment and their wider economic effects. Moreover, this paper examines the moderating effect of regional innovation network level on the relationship between R&D investment and balanced economic development. The empirical analysis employs an econometric model using a panel of Chinese provincial data from 2014 to 2020. The results indicate that R&D investment has a significant single threshold effect on regional balanced economic development. As government subsidies exceed a first threshold value, the effect of R&D investment increases on regional balanced economic development. Regional innovation network level strengthens the positive effect of R&D investment on regional balanced economic development. The findings have important insights regarding the role of R&D investment in promoting regional balanced economic development in an innovative collaboration context and improve our understanding of the role of government subsidies for the relationship between R&D investment and regional balanced economic development.
{"title":"R&D Investment and Regional Balanced Economic Development: the Impact of Regional Innovation Network and Government Subsidies","authors":"Lin Liang, Bo Yu, Dan Xu","doi":"10.1145/3549823.3549836","DOIUrl":"https://doi.org/10.1145/3549823.3549836","url":null,"abstract":"This paper investigates the impact of government subsidies on research and development (R&D) investment and their wider economic effects. Moreover, this paper examines the moderating effect of regional innovation network level on the relationship between R&D investment and balanced economic development. The empirical analysis employs an econometric model using a panel of Chinese provincial data from 2014 to 2020. The results indicate that R&D investment has a significant single threshold effect on regional balanced economic development. As government subsidies exceed a first threshold value, the effect of R&D investment increases on regional balanced economic development. Regional innovation network level strengthens the positive effect of R&D investment on regional balanced economic development. The findings have important insights regarding the role of R&D investment in promoting regional balanced economic development in an innovative collaboration context and improve our understanding of the role of government subsidies for the relationship between R&D investment and regional balanced economic development.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123291972","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 paper selected the annual data of 31 provinces and cities in China from 2009 to 2020, constructed the index system of Fintech development level from four dimensions of financial support for Fintech, resources support for Fintech, academic output of Fintech and output of technology market, and calculated the Fintech scores of different provinces and cities from 2009 to 2020 by using the principal component analysis method. With per capita GDP as the explained variable and Fintech development score as the explanatory variable, a regression model was constructed to test the impact of Fintech on economic development. Another regression model was constructed to test the influence of Fintech on the development of the tertiary industry by taking the annual increment of the tertiary industry as the explained variable and the Fintech development score as the explanatory variable. The results showed that there is a regional gap in the development of Fintech in China. The development level of Fintech in eastern China is significantly higher than that in central and western China, but the standard deviation of Fintech development score in eastern China is higher than that in central and western China, indicating that there is a big gap between different provinces and cities in eastern China. Fintech can significantly promote regional economic development and effectively increase the annual increase of the regional tertiary industry, which has a promoting effect on the development of the tertiary industry.
{"title":"Research on the Impact of Fintech on China's Economic Growth and Tertiary Industry Development–Empirical Analysis based on Panel Data","authors":"Jing Huang","doi":"10.1145/3549823.3549840","DOIUrl":"https://doi.org/10.1145/3549823.3549840","url":null,"abstract":"This paper selected the annual data of 31 provinces and cities in China from 2009 to 2020, constructed the index system of Fintech development level from four dimensions of financial support for Fintech, resources support for Fintech, academic output of Fintech and output of technology market, and calculated the Fintech scores of different provinces and cities from 2009 to 2020 by using the principal component analysis method. With per capita GDP as the explained variable and Fintech development score as the explanatory variable, a regression model was constructed to test the impact of Fintech on economic development. Another regression model was constructed to test the influence of Fintech on the development of the tertiary industry by taking the annual increment of the tertiary industry as the explained variable and the Fintech development score as the explanatory variable. The results showed that there is a regional gap in the development of Fintech in China. The development level of Fintech in eastern China is significantly higher than that in central and western China, but the standard deviation of Fintech development score in eastern China is higher than that in central and western China, indicating that there is a big gap between different provinces and cities in eastern China. Fintech can significantly promote regional economic development and effectively increase the annual increase of the regional tertiary industry, which has a promoting effect on the development of the tertiary industry.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130380646","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 rapid development of information technology has provided strong technical support for China to promote the construction of service-oriented government. The government information open platform(GIOP) uses information technology to enable the public to obtain government information in the most convenient way and make government information better serve the public, which is an important measure to promote the construction of service-oriented and transparent government. The Ministry of Natural Resources (MNR), which was established in 2018, was studied to analyse the significance and construction requirements of the GIOP. The content system, functions, system architecture, key technical methods and achievements are described. Real-life cases are provided to illustrate the series of technological means and mechanism support for breaking the barriers between platforms, thereby promoting the innovation of government information services.
{"title":"The Construction of Government Information Open Platform: Research and Practice of the Ministry of Natural Resources","authors":"Hui Chen, Xingmao Ye, Libo Zhang, Qian Bu","doi":"10.1145/3549823.3549824","DOIUrl":"https://doi.org/10.1145/3549823.3549824","url":null,"abstract":"The rapid development of information technology has provided strong technical support for China to promote the construction of service-oriented government. The government information open platform(GIOP) uses information technology to enable the public to obtain government information in the most convenient way and make government information better serve the public, which is an important measure to promote the construction of service-oriented and transparent government. The Ministry of Natural Resources (MNR), which was established in 2018, was studied to analyse the significance and construction requirements of the GIOP. The content system, functions, system architecture, key technical methods and achievements are described. Real-life cases are provided to illustrate the series of technological means and mechanism support for breaking the barriers between platforms, thereby promoting the innovation of government information services.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133041381","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}
Widespread use of big data technology in mobile shopping provides users with personalized services but can also lead to infringements of their privacy, which would not help users to maintain their trust in mobile shopping platforms and be willing to disclose personal information. Therefore, privacy protection technologies are necessary. Privacy settings allow users to choose which information to disclose, enhance user trust, and ultimately, affect their intention to disclose personal information. Based on innovation diffusion theory and technology acceptance model, from the perspective of technical features, this study used structural equation model to examine the impact of privacy settings on the intention of mobile shoppers to disclose information with trust for mediation. The findings show that trust has a significant positive effect on their intention. Among the technical features of privacy settings, applicability, ease of use, and effectiveness enhance trust. The first two features enhance the comparative advantages (effectiveness and interactivity) of privacy settings while applicability also enhances ease of use. This paper provides recommendations to mobile service providers for improving their privacy settings and creating more secure mobile shopping environments.
{"title":"Impact of Privacy Settings on Intention of Mobile Shoppers to Disclose Information from the Perspective of Technical Features: Trust as Mediator Variable","authors":"Meng-jiao Yao","doi":"10.1145/3549823.3549827","DOIUrl":"https://doi.org/10.1145/3549823.3549827","url":null,"abstract":"Widespread use of big data technology in mobile shopping provides users with personalized services but can also lead to infringements of their privacy, which would not help users to maintain their trust in mobile shopping platforms and be willing to disclose personal information. Therefore, privacy protection technologies are necessary. Privacy settings allow users to choose which information to disclose, enhance user trust, and ultimately, affect their intention to disclose personal information. Based on innovation diffusion theory and technology acceptance model, from the perspective of technical features, this study used structural equation model to examine the impact of privacy settings on the intention of mobile shoppers to disclose information with trust for mediation. The findings show that trust has a significant positive effect on their intention. Among the technical features of privacy settings, applicability, ease of use, and effectiveness enhance trust. The first two features enhance the comparative advantages (effectiveness and interactivity) of privacy settings while applicability also enhances ease of use. This paper provides recommendations to mobile service providers for improving their privacy settings and creating more secure mobile shopping environments.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122394808","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 study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.
{"title":"The Influence of Company Size, Implementation of IFRS and Auditor's Opinion on Audit Delay in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020","authors":"B. Handoko, Lanang Bagas Adi Candra","doi":"10.1145/3549823.3549839","DOIUrl":"https://doi.org/10.1145/3549823.3549839","url":null,"abstract":"This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia Stock Exchange and websites of banking entities. The sampling method in this study used non-probability or purposive sampling. The independent variables in this study were company size, implementation of IFRS, and auditor's opinion which would later affect the variables. bound, namely audit delay. The data analysis process carried out was classical assumption test analysis and hypothesis testing analysis using IBM SPSS version 25 software. The results of the study show that the size of the company, the application of IFRS and the auditor's opinion have a semi-annual effect on audit delay. However, partially, company size and auditor's opinion have an effect on audit delay, while the implementation of IFRS has no effect on audit delay.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121401245","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}
Jadis Leovinson, K. Deniswara, Michael Angelus, Desi Christiani
The purpose of this study is to study whether the social and environmental aspects of firms’ activities may affect effectiveness of Circular Economy by using environmental management accounting (EMA) and Corporate Social Responsibility (CSR) of the firms as variables of research. A sample of Indonesian mining and property firms were chosen for the research, and the data used in this research are obtained from the firms’ annual and sustainability report. The results of the research showed that both EMA and CSR had no statistical influence towards the firms’ CE. This result shows that the implementation of EMA and CSR in Indonesian firms is insufficient in bringing out the potentials of Circular Economy and that Indonesian firms may need to increase their sustainability awareness to reach a national sustainable growth.
{"title":"The Impact of Firms’ Social and Environmental Aspect towards Circular Economy Effectiveness","authors":"Jadis Leovinson, K. Deniswara, Michael Angelus, Desi Christiani","doi":"10.1145/3549823.3549831","DOIUrl":"https://doi.org/10.1145/3549823.3549831","url":null,"abstract":"The purpose of this study is to study whether the social and environmental aspects of firms’ activities may affect effectiveness of Circular Economy by using environmental management accounting (EMA) and Corporate Social Responsibility (CSR) of the firms as variables of research. A sample of Indonesian mining and property firms were chosen for the research, and the data used in this research are obtained from the firms’ annual and sustainability report. The results of the research showed that both EMA and CSR had no statistical influence towards the firms’ CE. This result shows that the implementation of EMA and CSR in Indonesian firms is insufficient in bringing out the potentials of Circular Economy and that Indonesian firms may need to increase their sustainability awareness to reach a national sustainable growth.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127773830","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}
Cash dividend is an important indicator to reflect the operating conditions of a listed company, and it can also directly show the cash dividend income that investors can obtain by holding the stocks of a listed company. It is also an important indicator that investors can refer to when making investment decisions. By studying the sample of GEM listed companies, this paper finds that the institutional shareholders have a significant positive influence on the cash dividend of listed companies. This is a good for improve the whole benefit of the medium and small investors. However, for financial companies, they do not like the cash dividend. This may be because that most of financial companies are short-term institutional shareholders, they prefer the higher stock price than the cash dividend.
{"title":"Will Institutional Shareholders Influence the Cash Dividends of Companies","authors":"Cuifeng Wu, ih-jaw Lin, Qiwen Lin","doi":"10.1145/3549823.3549837","DOIUrl":"https://doi.org/10.1145/3549823.3549837","url":null,"abstract":"Cash dividend is an important indicator to reflect the operating conditions of a listed company, and it can also directly show the cash dividend income that investors can obtain by holding the stocks of a listed company. It is also an important indicator that investors can refer to when making investment decisions. By studying the sample of GEM listed companies, this paper finds that the institutional shareholders have a significant positive influence on the cash dividend of listed companies. This is a good for improve the whole benefit of the medium and small investors. However, for financial companies, they do not like the cash dividend. This may be because that most of financial companies are short-term institutional shareholders, they prefer the higher stock price than the cash dividend.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"89 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123173642","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}
Platform governance is a new governance model of digital government and a product of modernised technology governance. By explaining the background and philosophy of platform governance and taking the ‘all-in-one platform’ of the Ministry of Natural Resources as the research case, this paper conducts a deep analysis of the characteristics of platform governance and systematically identifies five aspects to its operational logic: 1. unified global technology architecture; 2. integrated data resources; 3. interactive public service; 4. whole-process behaviour supervision; and 5. an optimised and innovative service process. It provides practical guidance for transforming digital governance by government and advances feasible suggestions for deepening the development of the platform governance model.
{"title":"Technological Path of Platform Governance of Central Government Departments in the Digital Era:A Case Study of the Ministry of Natural Resources","authors":"Xi Wang, Junjie Zhou, Wei Zhou, KongYi Wu, Q. Tu, JianFei Wu","doi":"10.1145/3549823.3549825","DOIUrl":"https://doi.org/10.1145/3549823.3549825","url":null,"abstract":"Platform governance is a new governance model of digital government and a product of modernised technology governance. By explaining the background and philosophy of platform governance and taking the ‘all-in-one platform’ of the Ministry of Natural Resources as the research case, this paper conducts a deep analysis of the characteristics of platform governance and systematically identifies five aspects to its operational logic: 1. unified global technology architecture; 2. integrated data resources; 3. interactive public service; 4. whole-process behaviour supervision; and 5. an optimised and innovative service process. It provides practical guidance for transforming digital governance by government and advances feasible suggestions for deepening the development of the platform governance model.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124767342","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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