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The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor 审计质量和内部控制对公共部门组织财务弹性的影响:信息质量作为中介因素
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.8.006
Pius Lustrilanang, S. Suwarno, Bahtiar Arif, Hery Subowo
In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization’s financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization’s financial resilience. Additionally, the quality of information also has a significant effect on the organization’s financial resilience.
在充满活力的社会经济环境中,具有较强财务弹性的公共部门组织和公司能够更灵活地适应经济变化、社会经济波动和商业格局的变化。财务弹性对组织的流动性也有影响。影响公共部门组织财务弹性的关键因素之一是其审计质量。确保高质量的审计对于评估组织财务报表的准确性和可靠性至关重要。本研究旨在探讨审计质量和内部控制对财务安全的影响,其中信息质量作为中介因素。采用定量研究方法对数据进行收集和统计分析。这项研究通过分发给最高审计委员会审计员的问卷收集资料,抽样人数为321人。然后使用SmartPLS软件对数据进行处理。研究结果表明,审计质量与内部控制之间存在显著的关系,并对组织的财务弹性产生正向影响。此外,研究表明,信息质量在审计质量和内部控制与财务安全之间起着至关重要的中介作用。分析表明,审计质量对信息质量有显著影响。然而,审计质量对财务弹性的直接影响并不显著。另一方面,内部控制显著影响信息质量和组织的财务弹性。此外,信息的质量对组织的财务弹性也有显著的影响。
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引用次数: 0
Investigating the resilience of micro, small and medium enterprises in entering the digital market us-ing social media: Evidence from Aceh province, Indonesia 调查微型、中小型企业利用社交媒体进入数字市场的弹性:来自印度尼西亚亚齐省的证据
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.8.018
Srinita Srinita, Jumadil Saputra
Technological developments are increasingly sophisticated, so micro, small and medium enterprises (MSMEs) must maintain their business through digital markets. The main problem faced by MSMEs in Aceh province is the lack of use of social media as a medium for promoting or selling products online. Thus, this study analyzes the MSMEs' product marketing model, determines the factors that influence MSME labor productivity, and determines MSMEs' resilience strategies in entering the digital market. The research location is Aceh Province which consists of 23 districts/cities. The population in this study were all MSME actors in Aceh Province who were spread across districts/cities, using a purposive random sampling technique. The samples in the study were related agencies and MSMEs actors in Aceh Province, which are spread across 13 regencies/cities, namely Banda Aceh, Sabang, Lhokseumawe, Subulussalam, Langsa, Aceh Tamiang, East Aceh, North Aceh, Central Aceh, West Aceh, Aceh Singkil, Aceh Besar and Aceh Jaya. The results of the study show that (1) the marketing model that is used effectively is the marketing mix, namely the marketing mix, (2) the productivity of MSME workers is influenced by the level of education, age, work experience, gender and expertise or skills possessed by the workforce, (3) The MSMEs resilience strategy is dealing with the digital market can be pursued through government policies by providing training or assistance to business actors to increase product innovation and increase promotion or product sales online through various types of social media, such as Instagram, Facebook, WhatsApp, and market places other.
技术发展越来越复杂,因此微型、小型和中型企业(MSMEs)必须通过数字市场维持业务。亚齐省中小微企业面临的主要问题是缺乏使用社交媒体作为在线推广或销售产品的媒介。因此,本研究分析了中小微企业的产品营销模式,确定了影响中小微企业劳动生产率的因素,确定了中小微企业进入数字市场的弹性策略。研究地点是由23个区/市组成的亚齐省。本研究的人口均为亚齐省的中小微企业行为者,他们分布在不同的地区/城市,采用有目的的随机抽样技术。研究中的样本是亚齐省的相关机构和中小微企业行为者,分布在13个县/城市,即班达亚齐、沙邦、Lhokseumawe、subbulussalam、Langsa、亚齐Tamiang、东亚齐、北亚齐、中亚齐、西亚齐、亚齐Singkil、亚齐Besar和亚齐查亚。研究结果表明:(1)有效使用的营销模式是营销组合,即营销组合;(2)中小微企业员工的生产力受其教育水平、年龄、工作经验、性别和员工所拥有的专业知识或技能的影响;(3)中小微企业应对数字市场的弹性策略可以通过政府政策来实施,通过向商业行为者提供培训或帮助,以增加产品创新,并通过各种类型的社交媒体(如Instagram、Facebook、WhatsApp和市场场所等)增加在线推广或产品销售。
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引用次数: 3
The effect of financial technology on Islamic banks performance in Jordan: Panel data analysis 金融技术对约旦伊斯兰银行绩效的影响:面板数据分析
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.8.011
Ibrahim Radwan Alnsour
Thanks to technological advancements in finance, Islamic banking might surely spread throughout developing nations and become more viable in the financial industry. The present investigation aims to thoroughly explore the impact of fintech upon Islamic banks and also investigate how fintech facilities affect Islamic banks performance within Jordan. A strategy known as a quantitative-descriptive inquiry was used in the inquiry. This study made use of yearly data (a panel data) that was collected from banking organizations using statistics based on yearly reports provided by Jordan Islamic bank, Safwa Islamic Bank and International Arab Islamic Bank listed alongside the Amman Stock Exchange between 2017 and 2021. The study discovered that financial performance of Islamic Banks was significantly impacted by Fintech services including online banking along with mobile banking. The increased beta value predicts that between 2017 to 2021, the financial prosperity of Arab Islamic International Bank, Jordan Islamic Bank, and Safwa Islamic Bank would be positively correlated with Fintech services. Additionally, it was discovered that SMS Financing and crowdsourcing had a detrimental impact on Islamic Banks financial performance. The investigation concludes by recommending that Islamic banking included in the study step up their attempts to educate the public about Islamic banking facilities.
由于金融技术的进步,伊斯兰银行肯定会在发展中国家蔓延开来,并在金融业变得更加可行。本调查旨在深入探讨金融科技对伊斯兰银行的影响,并调查金融科技设施如何影响约旦境内伊斯兰银行的业绩。在调查中使用了一种称为定量描述性调查的策略。本研究使用了从银行组织收集的年度数据(面板数据),这些数据是根据约旦伊斯兰银行、Safwa伊斯兰银行和国际阿拉伯伊斯兰银行在2017年至2021年期间与安曼证券交易所一起上市的年度报告提供的统计数据收集的。研究发现,伊斯兰银行的财务业绩受到包括网上银行和移动银行在内的金融科技服务的显著影响。增加的贝塔值预测,2017年至2021年,阿拉伯伊斯兰国际银行、约旦伊斯兰银行和萨夫瓦伊斯兰银行的金融繁荣程度将与金融科技服务呈正相关。此外,研究发现短信融资和众包对伊斯兰银行的财务业绩产生了不利影响。调查的结论是建议将伊斯兰银行纳入研究范围,加强对公众关于伊斯兰银行设施的教育。
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引用次数: 1
Examining the impact of YouTube vlogging on communication skills in teens with speech and language disorders 研究YouTube视频对有语言障碍的青少年沟通技巧的影响
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.10.100
Ali M. Alelaimat, Haitham Salem Baibers, Mohamad Ahmad Saleem Khasawneh
The major goal of this research is to examine how vlogging on YouTube affects the communication skills of Jordan teenagers with language and speech disorders. Fifty people, ranging in age from 13 to 18, participated in an eight-week vlogging intervention program designed to improve their communication skills. The results of the pre- and post-tests showed a statistically significant improvement in communicative competence, with the mean difference between the two measures being 10.5. Vlogging has a significant effect as an intervention because of its remarkable ability to actively engage participants in the creation of relevant content, the facilitation of authentic real-life communication experiences, the encouragement of creative and self-expressive expression, and the provision of individualized therapeutic approaches. Adolescents with speech and language disabilities have unique obstacles in communicating, and this study gives insight on the possible use of novel tools, such as vlogging, to address these issues.
这项研究的主要目的是研究YouTube上的视频如何影响约旦语言障碍青少年的沟通技巧。年龄在13岁到18岁之间的50人参加了一个为期8周的视频干预项目,旨在提高他们的沟通技巧。前后测试的结果显示,交际能力有统计学意义上的显著提高,两者的平均差异为10.5。视频日志作为一种干预手段具有显著的效果,因为它能够积极地吸引参与者参与相关内容的创造,促进真实的现实生活交流体验,鼓励创造性和自我表达,并提供个性化的治疗方法。有言语和语言障碍的青少年在沟通方面有独特的障碍,这项研究为使用视频日志等新工具来解决这些问题提供了可能的见解。
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引用次数: 1
The effect of e-WOM on customer satisfaction through ease of use, perceived usefulness and e-wallet payment 电子口碑通过易用性、感知有用性和电子钱包支付对顾客满意度的影响
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2022.11.007
Agustinus Nugroho, H. Siagian, Adrie Oktavio, Z. Tarigan
Currently, streaming applications have been widely used by users to get comfort and pleasure in life. Users communicate with each other on social media related to the activities carried out. Communication is formed online as electronic word of mouth (e-WOM) between one user to another. The data distributed was 1238 respondents using streaming applications and 324 respondents in Indonesia who had used e-wallet payments as members. The analysis data was to answer all research hypotheses using partial least squares. The data processing results show that e-WOM impacts the perceived ease of use of e-wallets by 0.408. E-WOM positively impacts the perceived usefulness of the e-wallet by 0.270. E-WOM has an impact on e-wallet payment intention of 0.190. Perceived ease of use has an effect of 0.175 and perceived usefulness of 0.259 on e-wallet payment intention. Perceived ease of use influences perceived usefulness of 0.395. Perceived ease of use and perceived usefulness impact customer satisfaction in terms of 0.157 and 0.217. Finally, it was found that e-wallet payment intention has an impact of 0.173 on customer satisfaction. The results of this study contribute to e-wallet payment users and managers building two-way and effective communication through social media so that they can quickly and accurately solve user problems. The theoretical contribution is to enrich the theory of marketing behavior and technology acceptance models in electronic commerce.
目前,流媒体应用程序已经被用户广泛使用,以获得生活中的舒适和快乐。用户在与所开展活动相关的社交媒体上相互交流。在网上,一个用户与另一个用户之间形成了电子口碑(e-WOM)。分发的数据是1238名使用流媒体应用程序的受访者和324名使用电子钱包支付的印度尼西亚受访者。分析数据是用偏最小二乘法来回答所有的研究假设。数据处理结果表明,e-WOM对电子钱包感知易用性的影响为0.408。电子口碑对电子钱包感知有用性的正向影响为0.270。E-WOM对电子钱包支付意愿的影响为0.190。感知易用性和感知有用性对电子钱包支付意愿的影响分别为0.175和0.259。感知易用性影响感知有用性0.395。感知易用性和感知有用性对客户满意度的影响分别为0.157和0.217。最后发现电子钱包支付意愿对顾客满意度的影响为0.173。本研究的结果有助于电子钱包支付用户和管理者通过社交媒体建立双向有效的沟通,从而快速准确地解决用户问题。理论贡献是丰富了电子商务营销行为理论和技术接受模型。
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引用次数: 2
Examining the effect of social media interaction, E-WOM, and public relations: Assessing the mediating role of brand awareness 检视社会媒体互动、网络口碑与公共关系的影响:评估品牌意识的中介作用
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2022.8.012
A. Aljumah
The development of trust among the customers of the organization is a key objective and critical to obtaining a competitive advantage. Therefore, this study was examined to assess the effect of social media interaction, public relations, and electronic word of mouth on brand awareness and trust. This study also examined the mediating role of brand awareness as well. For this purpose, the data was collected from the customers of the retail sector in UAE. This study adopted a quantitative research approach and cross-sectional design. The data was collected in the form of a research questionnaire by adopting simple random sampling. The questionnaire was distributed among 512 respondents. The usable response rate was 69.72%. For the analysis of data, the SEM technique was adopted and the tool used for this purpose was Smart PLS. The findings of the study revealed that all proposed hypotheses are accepted. The findings of the study are helpful for the academicians for further research and development of policies.
在组织的客户之间建立信任是一个关键目标,也是获得竞争优势的关键。因此,本研究旨在评估社交媒体互动、公共关系和电子口碑对品牌认知和信任的影响。本研究亦检视品牌意识的中介作用。为此,数据是从阿联酋零售部门的客户中收集的。本研究采用定量研究方法和横断面设计。采用简单随机抽样的方法,以研究问卷的形式收集数据。调查问卷在512名受访者中分发。有效应答率为69.72%。为了分析数据,采用了扫描电镜技术,为此目的使用的工具是智能PLS。研究结果表明,所有提出的假设都被接受。研究结果对进一步研究和制定政策有一定的参考价值。
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引用次数: 29
The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts 可靠的数据传输和高效的计算机网络特点对约旦银行会计信息系统性能的影响基于硬件和软件、数据库和主机数量
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2022.9.012
B. Jarah, M. Jarrah, S. Almomani, Emran Aljarrah, Maen Al-Rashdan
Reliable data transfer protocols are algorithmic techniques that guarantee the safe and secure transport of data through networks that could experience data loss or corruption. The performance of the systems and some accounting information systems (AIS) will be negatively impacted if the real-time data is not sent. The main factors that affect the performance of computer networks are the number of users, the hardware and software and the bandwidth. The computer network performance will play a role in the performance of the banks as it is an important component of the bank infrastructure. With the advancement of information technology, network technology, and computer technology, computers have been utilized to aid AIS operations, and AIS has become an unavoidable trend of development. Therefore, the purpose of this study was to investigate Data analysis in computer networks to improve AIS performance in Jordanian banks. A questionnaire was used to obtain the information. Jordanian banks account for the bulk of the participants in the survey. A total of 115 people took part in the study. According to the conclusions of this study, communication technology networks have a statistically significant impact on the growth of Jordanian banks' improved AIS performance.
可靠的数据传输协议是一种算法技术,可以保证数据在可能丢失或损坏的网络中安全可靠地传输。如果不发送实时数据,系统和一些会计信息系统(AIS)的性能将受到负面影响。影响计算机网络性能的主要因素是用户数量、硬件和软件以及带宽。作为银行基础设施的重要组成部分,计算机网络的性能将对银行的业绩起到重要作用。随着信息技术、网络技术和计算机技术的进步,利用计算机辅助AIS操作,AIS已成为一种必然的发展趋势。因此,本研究的目的是研究计算机网络中的数据分析,以提高约旦银行的AIS性能。调查问卷是用来获取信息的。约旦的银行占了调查参与者的大部分。共有115人参加了这项研究。根据本研究的结论,通信技术网络对约旦银行提高AIS绩效的增长有统计学上显著的影响。
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引用次数: 4
A novel security analysis for a new NTRU variant with additional private key 一种具有附加私钥的新型NTRU变体的新颖安全性分析
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.2.001
N. Salleh, H. Kamarulhaili, L. Abualigah
This paper proposes a new variant of NTRU with a slightly different critical formulation. The significance of this new variant is that it requires an additional private key to provide a tighter scheme. Because of these changes, modified key generation, encryption and decryption algorithms have been developed accordingly. The new variant is analyzed and tested against several well-known attacks, namely the alternate private key attack, brute force attack, meet-in-the-middle attack, multiple transmission attacks and lattice attack. Security properties related to these attacks have been established and explored to ensure the new variant is secure against the said attacks. Several examples are provided to illustrate the ideas.
本文提出了NTRU的一个新变体,其临界公式略有不同。这种新变体的意义在于,它需要一个额外的私钥来提供更严格的方案。由于这些变化,相应的改进了密钥生成、加密和解密算法。新变体针对几种众所周知的攻击进行了分析和测试,即备用私钥攻击,蛮力攻击,中间相遇攻击,多重传输攻击和点阵攻击。已经建立并探索了与这些攻击相关的安全属性,以确保新变体能够安全抵御上述攻击。提供了几个例子来说明这些思想。
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引用次数: 0
Increasing the security of transmitted text messages using chaotic key and image key cryptography 利用混沌密钥和图像密钥加密提高传输文本信息的安全性
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.1.008
M. Abu-Faraj, Abeer Y. Al-Hyari, Ismail Altaharwa, Zaid Alqad, Basel J. A. Ali
It is critical to safeguard confidential data, especially secret and private messages. This study introduces a novel data cryptography approach. The new approach will be capable of encrypting and decrypting any communication size. The suggested approach will use a sophisticated private key with a convoluted structure. The private key will have 5 components with a double data type to prevent guessing or hacking. The confidential data will produce two secret keys, the first of which will be taken from the image key. These keys will be vulnerable to slight changes in private key information. To maximize the approach's efficiency, the suggested method will deal with lengthy messages by splitting them into chunks. On the other hand, the chaotic logistic map model will be used to create the second key. The suggested technique will be implemented, and several sorts of analysis (sensitivity, quality, security, and speed analysis) will be undertaken to demonstrate the benefits of the proposed method. The quality metrics MSE, PSNR, and CC will be computed to validate the suggested method's quality. To illustrate the efficiency of the proposed technique, encryption and decryption times will be measured, and cryptography throughputs will be determined. Various PKs will be tried throughout the decryption process to demonstrate how sensitive the produced outputs are to changes in the private key. The suggested approach will be tested, and the results will be compared to the results of existing methods to demonstrate the improvement offered by the proposed method.
保护机密数据,特别是秘密和私人信息至关重要。本文介绍了一种新的数据加密方法。这种新方法将能够加密和解密任何规模的通信。建议的方法将使用具有复杂结构的复杂私钥。私钥将有5个组件,具有双重数据类型,以防止猜测或黑客攻击。机密数据将产生两个密钥,其中第一个密钥将取自图像密钥。私钥信息稍有变化,这些密钥就很容易受到攻击。为了使该方法的效率最大化,建议的方法将通过将长消息分成块来处理它们。另一方面,混沌逻辑映射模型将用于创建第二个键。将实施建议的技术,并进行几种分析(灵敏度、质量、安全性和速度分析),以证明所建议方法的好处。将计算质量度量MSE、PSNR和CC来验证建议方法的质量。为了说明所提出技术的效率,将测量加密和解密时间,并确定加密吞吐量。在整个解密过程中,将尝试各种pkk,以演示生成的输出对私钥的更改有多敏感。将测试建议的方法,并将结果与现有方法的结果进行比较,以证明建议方法所提供的改进。
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引用次数: 4
Data analytics in digital marketing for tracking the effectiveness of campaigns and inform strategy 数字营销中的数据分析,用于跟踪活动的有效性和通知策略
Q1 Social Sciences Pub Date : 2023-01-01 DOI: 10.5267/j.ijdns.2023.3.015
Ahmad Samed Al Adwan, Husam Kokash, Raed Al Adwan, A. Khattak
The purpose of the study is to present a digital marketing data analytics model to analyze campaign efficacy and inform strategy based on website performance, social media metrics, email marketing performance, customer data for targeting and personalization, and customer journey analysis. This model defines campaign success criteria for strategy. A statistical analysis approach was used to analyze the data for the research. Data was gathered through a survey. This study analyzes demographic parameters descriptively using the structural equation model (SEM). From comprehensive surveys, 125 digital media and 115 online shop subjects responded. Sampled were 240 people. According to the findings, social media data, customer journey research, successful advertising, and informed approaches are highly correlated. Compared to the previous study, website performance evaluation does not match the marketing plan's success. The model's results can be used by any company that communicates with clients online.
该研究的目的是提出一个数字营销数据分析模型,根据网站表现、社交媒体指标、电子邮件营销表现、针对目标和个性化的客户数据以及客户旅程分析,分析活动效果并制定策略。这个模型定义了策略的活动成功标准。采用统计分析方法对研究数据进行分析。数据是通过调查收集的。本研究使用结构方程模型(SEM)对人口统计参数进行描述性分析。在综合调查中,125家数字媒体和115家网上商店的受访者做出了回应。样本是240人。根据调查结果,社交媒体数据、客户旅程研究、成功的广告和知情的方法是高度相关的。与之前的研究相比,网站绩效评估与营销计划的成功并不匹配。该模型的结果可用于任何与客户在线沟通的公司。
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引用次数: 1
期刊
International Journal of Data and Network Science
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