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on South East Asia |
By: | Iootty De Paiva Dias,Mariana |
Abstract: | This paper sheds light on key innovation patterns and constraints within a selected set of developing East Asian countries (Cambodia, China, Indonesia, the Lao People?s Democratic Republic, Malaysia, Myanmar, the Philippines, Thailand, and Vietnam). It follows a comprehensive approach about national innovation systems while highlighting the supply and demand dimensions of innovation as well as the markets where firms make accumulation decisions for different forms of capital (knowledge capital, human capital. and physical capital). The paper presents a set of empirical exercises drawing from various data sets. The results corroborate the idea of the importance of adopting a broad view of innovation policy and investing in missing complementary factors. Although investment in research and development is key to boost innovation, it is also crucial to have business and regulatory environments that are conducive to overall firm performance and capital accumulation (not only knowledge capital), as they are expected to improve innovation returns. In addition, the results suggest that other innovation inputs aside from research and development matter for innovation activities, such as training for innovative activities, acquisition/licensing of technology, and managerial practices. |
Keywords: | Business Environment,International Trade and Trade Rules,Public Sector Management and Reform,Food&Beverage Industry,Plastics&Rubber Industry,Construction Industry,Common Carriers Industry,General Manufacturing,Textiles, Apparel&Leather Industry,Pulp&Paper Industry,Business Cycles and Stabilization Policies,Educational Sciences |
Date: | 2019–01–17 |
URL: | http://d.repec.org/n?u=RePEc:wbk:wbrwps:8706&r=all |
By: | Rofi Rofaida (Faculty of Business and Economic Education, Universitas Pendidikan Indonesia, Indonesia Author-2-Name: Suryana Author-2-Workplace-Name: Faculty of Business and Economic Education, Universitas Pendidikan Indonesia, Indonesia Author-3-Name: Ayu Krishna Yuliawati Author-3-Workplace-Name: Faculty of Business and Economic Education, Universitas Pendidikan Indonesia, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - This research aims to obtain profile corporate entrepreneurship and identify a strategy to develop corporate entrepreneurship to improve the business performance of the digital creative industry in the industrial revolution era 4.0/industry 4.0 through a Penta Helix Collaboration Model.Methodology/Technique - The unit of analysis in this study was the digital creative industry in West Java Province, which was one of the centres of the digital creative industry in Indonesia. This research was a qualitative research. The sample size was determined by the snow ball method. The sample size used in this study was 50 SMEs. The sampling technique used was purposive sampling. Data was collected through observation, questionnaires, in depth interviews and focus group discussions by involving SME's in the digital creative industry, academics, creative industries communities, and media. The study used a time frame from June 2017 until March 2019. According to the objective of this study, descriptive analysis was used.Findings - The findings revealed that most digital creative industry need corporate entrepreneurship development. Penta helix collaboration models are needed so that the strategy can be implemented well. Research on the topic of corporate entrepreneurship in the digital creative industry is still rarely conducted. Novelty – The novelty or originality of this research is recommended business strategies based on corporate entrepreneurship and assist the government in formulating appropriate policies for the growth and development of digital creative industries in West Java. The results of this study can also strengthen research with different topics in the digital creative industry in West Java and in Indonesia. |
Keywords: | Business Performance; Creative Industry; Digital Creative Industry; Corporate Entrepreneurship; Penta Helix Collaboration Model. |
JEL: | M21 M29 |
Date: | 2019–12–30 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber183&r=all |
By: | Erika Jimena Arilyn (Trisakti School of Management, Indonesia Author-2-Name: Beny Author-2-Workplace-Name: Trisakti School of Management, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - The aims to identify the significant factors that influence a company's decision to use debt capital. Methodology/Technique - This study uses 5 independent variables namely; firm growth (growth rate in total gross assets), asset tangibility (ratio of net fixed assets to total assets), cost of debt (interest before tax / long term debt), profitability (Earnings Before Interest and Taxes (EBIT) / Total Asset), and business risk (standard deviation of EBIT to total assets). The dependent variable in this study, debt capital, is measured by the ratio of long-term debt to total assets. A purposive sampling method is used to select 11 out of 18 textile and garment companies listed on the Indonesian Stock Exchange between 2014 and 2018 that report their annual financial positions. A quantitative method, panel data analysis technique and SPSS tools were also used in this study. Finding - The results show that debt capital is influenced by profitability, while the remaining factors do not influence debt capital. Novelty - This study adds to the existing literature on internal factors, market condition as an external factors, and debt capital in developed countries. The benefit of this study is to explore the potential capabilities of the industry in using its profit to minimize the use of debt as a source of capital to decrease business risk. Type of Paper - Empirical. |
Keywords: | Profitability; Growth; Cost of Debt; Business Risk; Tangibility; Capital Structure. |
JEL: | G23 G32 |
Date: | 2019–12–31 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr183&r=all |
By: | Chairul Furqon (Management Study Program, Universitas Pendidikan Indonesia, Indonesia Author-2-Name: Mokh. Adib Sultan Author-2-Workplace-Name: Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229, 40154, Bandung, Indonesia Author-3-Name: Fanji Wijaya Author-3-Workplace-Name: Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229, 40154, Bandung, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - Coffee is one of the leading agricultural commodities that has an economic contribution in several countries, including Indonesia. As the fourth largest coffee producer country in the world, Indonesia is still facing problems, especially in some areas that managed by coffee farmer group. The problem starts from upstream to downstream and is related to productivity which is still low compared to other regions. Therefore, the purpose of this research is to describe the business conditions of the farmer group studied, and planning Triple Layered Business Model Canvas (TLBMC) to develop the business of the farmer group. Empirical analysis has been carried out for this purpose Methodology/Technique - This research uses a qualitative approach with descriptive analytic methods. Observation, in-depth interviews, and focus group discussion were conducted to collect research data. SWOT analysis is also used to gain insights and inputs used in formulating the right strategy for TLBMC formulation.Findings - The results show that the business conditions of the coffee farmers group were in a position of growth. Therefore the right strategy for this condition is the harvest strategy or divestiture strategy. The TLBMC design carried out supports the development of sustainable businesses for the coffee farmers group.Novelty - Business development for coffee farmer group using triple layered business model canvas is expected to help increase business on a broader scale. This study is important for business owners and other related parties who seek to develop the business in various aspect including social and environmental aspects. This study helps create opportunities, develop better potential and integrated with the economic, environmental and social values of the business model being run.Type of Paper - Empirical. |
Keywords: | Business Development; Coffee; Business Model Canvas; Triple Layered Business Model Canvas. |
Date: | 2019–12–30 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber182&r=all |
By: | La, Viet-Phuong; Pham, Thanh-Hang; Ho, Toan Manh (Thanh Tay University Hanoi); Hoàng, NGUYỄN Minh; Linh, Nguyen Phuc Khanh; Vuong, Thu-Trang; Nguyen, Hong-Kong T.; Ho, Tung Manh; Vuong, Quan-Hoang |
Abstract: | With the geographic proximity and high volume of trade with China, Vietnam was expected to have a high risk of the new Coronavirus (COVID-19) outbreak. However, to date [mid-March 2020], in comparison to attempts to containing the disease around the world, responses from Vietnam are seen as prompt and effective in protecting the interests of its citizens. This study analyzes the situation in terms of Vietnam’s policy response, social media, and science journalism. It contributes valuable lessons for other nations in the concurrent fight against the COVID-19 pandemic via fostering genuine cooperation between government, civil society, and private individuals. |
Date: | 2020–03–17 |
URL: | http://d.repec.org/n?u=RePEc:osf:socarx:cfw8x&r=all |
By: | La, Viet-Phuong; Pham, Thanh-Hang; Ho, Toan Manh (Thanh Tay University Hanoi); Hoàng, NGUYỄN Minh; Linh, Nguyen Phuc Khanh; Vuong, Thu-Trang; Nguyen, Hong-Kong T.; Ho, Tung Manh; Vuong, Quan-Hoang |
Abstract: | With the geographic proximity and high volume of trade with China, Vietnam was expected to have a high risk of the new Coronavirus (COVID-19) outbreak. However, to date [mid-March 2020], in comparison to attempts to containing the disease around the world, responses from Vietnam are seen as prompt and effective in protecting the interests of its citizens. This study analyzes the situation in terms of Vietnam’s policy response, social media, and science journalism. It contributes valuable lessons for other nations in the concurrent fight against the COVID-19 pandemic via fostering genuine cooperation between government, civil society, and private individuals. |
Date: | 2020–03–17 |
URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:vxhz5&r=all |
By: | Ahmad Ma'ruf (Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia Author-2-Name: Febriyana Aryani Author-2-Workplace-Name: Institute of Public Policy and Economic Studies, Yogyakarta, 55293, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - Financial Inclusion is an essential agenda at the ASEAN level. Increasing financial inclusion aims to develop the economic capacity of the population to reduce poverty and encourage income distribution. This study aims to analyze the relationship of financial inclusion to the achievement of Sustainable Development Goals (SDGs) in the aspect of poverty alleviation in ASEAN.Methodology/Technique - This study uses a quantitative approach. The data used is secondary data in the period between 2010 and 2018. Data processing uses multiple regression. The financial inclusion dimensions analyzed are the socioeconomic dimension and the infrastructure dimension.Findings - Financial Inclusion has a negative and significant relationship with the achievement of sustainable development goals (SGDs) in the aspect of poverty alleviation in ASEAN.Novelty - The statement that the development of countries in ASEAN to realize SDGs on poverty eradication becomes very important. This study is essential for policymakers regarding poverty alleviation and financial inclusion development. This study contributes to the financial inclusion literature in ASEAN with an emphasis on the socioeconomic dimension. |
Keywords: | Financial Inclusion; Sustainable Development Goals; Poverty; ASEAN. |
JEL: | G00 G28 |
Date: | 2019–12–30 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber180&r=all |
By: | Sri Kurniawati (Universitas Tanjungpura, Pontianak, 78124, Indonesia Author-2-Name: Nindya Lestari Author-2-Workplace-Name: Universitas Tanjungpura, Pontianak, 78124, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - Inequality of regional income, government expenditure and government revenue can show the performance of these variables in improving the economic and non-economic conditions of each region. Previous literature discusses, in part, the inequality among these three variables. This research fills the gap left by previous research by analyzing the inequality of the three variables and analysing the relationship between them in driving the provincial economy in Kalimantan. The first objective of this study is to analyze the reduction of regional income inequality, government revenue and government expenditure. The second objective is to analyze the relationship among macro variables. Methodology/Technique - Using data from 4 provinces in Kalimantan across a 15-year period (2002-2016), this study concludes that in the short term, only changes of government revenue have an impact on regional income and only changes of government revenue has an impact on government expenditure. Findings - Meanwhile, in the long term, changes in regional income, government revenue, and government expenditure can all have an impact on regional income. |
Keywords: | Inequality; Regional Income; Government Expenditure; Government Revenue. |
JEL: | H70 E00 E10 O11 |
Date: | 2019–12–30 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jber181&r=all |
By: | International Monetary Fund |
Abstract: | The Malaysian economy is stable despite domestic and external challenges. The authorities are making progress on their reform agenda including governance reforms and measures to improve the transparency and management of public finances. Policies should focus on medium-term fiscal consolidation, while safeguarding growth and financial stability. Structural reforms are needed to enshrine in law main governance measures, and to boost productivity to achieve high income status and inclusive growth. |
Keywords: | International investment position;Real sector;Balance of payments;Economic indicators;Macroprudential policies and financial stability;ISCR,CR,percent of GDP,percent,tax refund,medium-term,governance reform |
Date: | 2020–02–28 |
URL: | http://d.repec.org/n?u=RePEc:imf:imfscr:20/57&r=all |
By: | Seyha Khek; Phon Sophat (National Bank of Cambodia); Vety Meng |
Abstract: | This study aims to determine how Information Technology (IT) impacts financial inclusion and strengthens the profit of commercial banks and MDIs in Cambodia using two-stage value chain DEA technique. The model also provides the efficiency score and approached factors within financial inclusion and profitability mechanism. The finding suggests that financial inclusion is backed up by strong significant technology while profitability is anchored at 76.5 percent of total banks' profits. Furthermore, through the usage of IT-based transactions at 32 percent, banks and financial institution could enhance 28 percent of profit, and 78 percent of ATMs has been used to promote the access and financial usage. From these results, improving institutional IT adoption could increase financial inclusion and achieves the profit efficiency. |
Keywords: | Financial inclusion,Profitability,Technology,two-stage Value Chain DEA |
Date: | 2020–03–03 |
URL: | http://d.repec.org/n?u=RePEc:hal:wpaper:hal-02496410&r=all |
By: | Rahmawati, Tia |
Abstract: | Perkembangan pola kebutuhan dan kehidupan manusia memicu tingginya tingkat urbanisasi masyarakat kota ke desa dengan dalih memperbaiki tarap kehidupan yang lebih baik. Bukan hanya berdampak positif, urbanisasi yanh berlebih mengakibatkan adanya kesimpang siuran permasalahan kependudukan di Indonesia |
Date: | 2020–03–17 |
URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:z74gw&r=all |
By: | Agustin Palupi (Trisakti School of Management Jakarta, Indonesia Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media exposure, taxes aggressiveness, and corporate governance. Methodology/Technique - This study uses companies listed in the non-financial sector on the Indonesian Stock Exchange between 2014-2016. There are 64 companies that meet these criteria using a purposive sampling method. Finding - The results show that media exposure, taxes aggressiveness, institutional ownership, independent commissioner, and firm size have an influence on corporate social responsibility disclosure. Firm age, leverage, profitability, liquidity, and managerial ownership have no influence toward corporate social responsibility disclosure. Type of Paper - Empirical |
Keywords: | Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner. |
JEL: | M14 M19 M41 |
Date: | 2019–12–31 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr180&r=all |
By: | Farfan Bertran,Maria Gabriela; Mcgee,Kevin Robert; Perng,Julie Ting Ting; Vakis,Renos |
Abstract: | Food consumed outside the home in restaurants or other food establishments is a growing segment of consumption in many developing countries. However, the survey methods that are utilized to collect data on expenditures on food away from home are often simplistic and could potentially result in inaccurate reporting. This study addresses the potential inaccuracy of commonly used methods and tests potentially superior methods to inform best practices when collecting data on consumption of food away from home. A household survey experiment was implemented in Hanoi, Vietnam, to test these different methods. Using a food away from home consumption diary as a benchmark, the study finds that many of the alternative methods considered -- including asking about consumption in one line (the existing practice in Vietnam) or asking each individual about their food away from home -- lead to underreporting (33 and 22 percent underestimates, respectively). Surprisingly, using one respondent and helping them with recall with a simple worksheet as well as bounding (two-visits) results in food away from home estimates that are indistinguishable from those reported in the benchmark diary. This finding implies that there is a more cost-effective way to collect accurate data on food away from home than an intensive daily diary. Furthermore, it highlights the inaccuracy associated with collecting data on consumption of food away from home from a single question in a survey. Although limited analysis can be conducted on the implications for poverty, the study finds that the profiles of the poorest households differ across different methods of collecting information on food consumed away from home. |
Keywords: | Inequality,Educational Sciences,Labor&Employment Law,Health Care Services Industry,Urban Governance and Management,Urban Housing and Land Settlements,Municipal Management and Reform,Urban Housing |
Date: | 2019–01–08 |
URL: | http://d.repec.org/n?u=RePEc:wbk:wbrwps:8692&r=all |
By: | isa, muhammad isa |
Abstract: | Indonesia seharusnya menjadi pusat pengembangan industri perbankan syariah terbesar karena merupakan negara berpenduduk muslim terbesar di dunia. Mandailing Natal merupakan Kabupaten dengan penduduk mayoritas muslim di Sumatera Utara. Strategi pemasaran dan promosi produk dan jasa bank syariah di wilayah ini selain dengan metode yang biasa perlu juga diintensifkan dengan pendekatan budaya lokal antara lain pemberdayaan pengajian/perwiridan, majelis taklim dan mengoptimalkan peran aparat desa/tokoh masyarakat serta pengurus masjid yang ada. |
Date: | 2020–03–18 |
URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:gkqwe&r=all |
By: | International Monetary Fund |
Abstract: | Selected Issues |
Keywords: | Islamic finance;Financial services;Macroprudential policies and financial stability;Financial institutions;Financial systems;ISCR,CR,e-money,sandbox,FTEG,mobile bank,capital raise |
Date: | 2020–02–28 |
URL: | http://d.repec.org/n?u=RePEc:imf:imfscr:20/58&r=all |
By: | Lanzona, Leonardo |
Abstract: | Throughout the country’s history, agrarian reform in the Philippines has long been a combative issue and one that is often preceded by some form of instability and violence. Used mainly as a tool to garner grassroots support, agrarian reforms were formally institutionalized by setting up regulations on land size and contracts. Despite efforts to integrate the reforms to the markets, including the clustering of small hectares (ha) of land into large corporate estates, the benefits of the Agrarian Reform Program remained elusive under conservative demarcations set by regulations, including the definition of property rights, transformation or maintenance of state structures and the contract limitations to be formed at the production level. Land continues to be redistributed favorably to former landowner elites. This study finds that inequality in land ownership persists as the institutions set de facto political power to the elites. Under this condition, the equitable redistribution of land is an impossibility. The Philippine Agrarian Reform Programs have been hampered by high transaction costs and inadequate credible commitments, thus resulting in the erosion of market forces and elite capture of institutions. Based on agency theory, the existing regulation-based program, which relies on the state’s power to expropriate, should give away to a more demand-driven, community-led Agrarian Reform Program that gives the parties more space to negotiate and bargain about the final allocation of the land. This involves the promulgation of relational contracts and the creation of more democratic institutions |
Keywords: | Market-led agrarian reform, democracy, transaction costs, agency theory, Philippines |
JEL: | N0 O1 Q1 Q15 |
Date: | 2019–06–28 |
URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:99166&r=all |
By: | Silvy Christina (Trisakti School of Management, Indonesia Author-2-Name: Fanny Anggraeni Author-2-Workplace-Name: Trisakti School of Management, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - The business world requires that companies not only focus on management and owners, but also that they pay attention to the sustainability of the social environment. This concept is better known as Corporate Social Responsibility. The purpose of this study is to obtain empirical evidence about the factors which influence corporate social responsibility. Methodology/Technique - The independent variables used in this research are: board size, firm size, profitability, liquidity, public ownership, and firm age. The objects used in this study are non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2016 and 2018. The data selected as a research sample of 183 non-financial companies. Sample selection procedures can be obtained from the results of purposive sampling. Finding - The results show that board size, firm size, and profitability all have an influence on corporate social responsibility disclosure. On the other hand, liquidity, public ownership, and firm age have no influence on corporate social responsibility. Type of Paper - Empirical. |
JEL: | M14 M41 |
Date: | 2019–12–31 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr182&r=all |
By: | Tanaka, Katsuto (Gakushuin University); Xiao, Weilin (Zhejiang University); Yu, Jun (School of Economics, Singapore Management University) |
Abstract: | Based on the least squares estimator, this paper proposes a novel method to test the sign of the persistence parameter in a panel fractional Ornstein-Uhlenbeck process with a known Hurst parameter H. Depending on H ∈ (1/2, 1), H = 1/2, or H ∈ (0, 1/2), three test statistics are considered. In the null hypothesis the persistence parameter is zero. Based on a panel of continuous record of observations, the null asymptotic distributions are obtained when T is fixed and N is assumed to go to infinity, where T is the time span of the sample and N is the number of cross sections. The power function of the tests is obtained under the local alternative where the persistence parameter is close to zero in the order of 1/(T√N). The local power of the proposed test statistics is computed and compared with that of the maximum-likelihood-based test. The hypothesis testing problem and the local power function are also considered when a panel of discrete-sampled observations is available under a sequential limit. |
Keywords: | Panel fractional Ornstein-Uhlenbeck process; Least squares; Asymptotic distribution; Local alternative; Local power |
JEL: | C22 C23 |
Date: | 2020–02–25 |
URL: | http://d.repec.org/n?u=RePEc:ris:smuesw:2020_006&r=all |
By: | Tushar Bharati (Economics Discipline, Business School, University of Western Australia); Yiwei Qian (Department of Economics, University of Southern California); Jeonghwan Yun (Department of Economics, University of Southern California) |
Abstract: | Using the staggered rollout of the Indonesian “Conversion to Liquefied Petroleum Gas (LPG) Program”, we show that a subsidy on the labor- and time-saving cook technology increased the female labor force participation. The program also increased household consumption expenditure and the decision-making power of women in the household, especially in financial matters. A back-of-the-envelope calculation suggests that the benefits of switching to LPG far outweighed the costs to the households. Based on previous research, we conjecture that intra-household externalities and gender differences in preferences drive low rates of adoption of the cost effective technology. The program’s impact on the financial decision-making power of women suggests that subsidies that empower women, even if temporary, can encourage the adoption and sustained use of beneficial technology. |
Keywords: | household technology; time saving; female labor; decision making |
JEL: | D13 J22 O14 Q4 |
Date: | 2020 |
URL: | http://d.repec.org/n?u=RePEc:uwa:wpaper:20-03&r=all |
By: | Raisya Zenita (Universitas Riau, Pekanbaru, Indonesia Author-2-Name: Satria Tri Nanda Author-2-Workplace-Name: Universitas Lancang Kuning, Pekanbaru, Indonesia Author-3-Name: Neneng Salmiah Author-3-Workplace-Name: Universitas Lancang Kuning, Pekanbaru, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
Abstract: | Objective - The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in 624 companies listed on the Indonesian stock exchange. Methodology/Technique - Data from financial statements published in 2018 were analyzed using multiple regression analysis. Finding - The results of data analysis using E-Views have proven that Pressure, Opportunity, Arrogance and Rationalization have a negative effect on fraudulent financial reporting. However, competence is known to have no significant effect on fraudulent financial reporting. Novelty - The results suggest that human factors such as pressure, arrogance and rationalization encourage fraudsters to produce fraudulent financial reports. These findings imply that human factors such as pressure arrogance and rationalization are important to be considered in designing any anti-fraud strategy. Type of Paper - Empirical. |
Keywords: | Fraud Pentagon; Fraudulent Financial Report; Opportunity, Pressure. |
JEL: | M40 M41 M49 |
Date: | 2019–12–31 |
URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:afr181&r=all |
By: | Thamrin, Mohajreni; Tanjung, Mariani St.B |
Abstract: | The purpose of this research is: 1. To clarify whether or not there is Revitalizing human resources Police through a leadership style and synchronization with the Police Education actors to the integrity of the performance in the Integrated Criminal Justice System police of Republic of Indonesia South Coast Resort. 2. Measure the magnitude of Revitalizing human resources Police through a leadership style and synchronization with the Police Education actors to the integrity of the performance in the Integrated Criminal Justice System police of Republic of Indonesia South Coast Resort. This research was conducted in February-March 2016 at Polres southern coast.The sample used in this study as many as 85 respondents using a sampling of saturated. As for the independent variable in this research is Revitalizing HUMAN RESOURCES Police (X 1), leadership style (X 2) and synchronization Dikpol (X 3). The dependent variable is the integrity of the coastal South Polres PerformanceThe method of data collection is the kuestioner. Data analysis techniques using Descriptive Analysis and Inferensial Analysis.To know how the variables are independent of the dependent variable are partial, used test t. Whereas to know the influence of the variables are independent of the dependent variables simultaneously, use the test F. Assumptions used in the test of validity is if R-R count-table item is declared valid. R-count shown in the table above, from individual items suggests that R-R count-table so that the items are declared valid. Based on a test of the validity of the instrument is Revitalizing HUMAN RESOURCES Police (X 1), leadership style (X 2) and synchronization Dikpol (X 3) all items are declared valid and reliability test results show that the instruments have a high reliability and meets the criteria of valid instruments and reliability requirements. Revitalizing HUMAN RESOURCES Police free variables (X 1), leadership style (X 2) and synchronization Dikpol (X 3) effect significantly to the integrity of the performance of the South Coast Polres (Y). |
Date: | 2019–11–26 |
URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:wx67k&r=all |
By: | Tushar Bharati (Economics Discipline, Business School, University of Western Australia); Seungwoo Chin (Ministry of Economy and Finance, Republic of Korea); Dawoon Jung (Korea Institute of Public Finance) |
Abstract: | We examine the extent to which a supply-side intervention aimed at improving access to schools helped individuals recover from an early-life shock. Using variation in an Indonesian primary school construction program, we show that individuals who experienced low rainfall in the first year of life but were later exposed to the school construction program recovered completely from the educational deficit caused by the early-life shock. For individuals who did not experience the adverse rainfall shock, the school construction had no impact. This was, in part, a result of deteriorating school quality and increased competition to get into middle schools that affected the high-rainfall individuals disproportionately. |
Keywords: | Education, early-life shocks, rainfall |
JEL: | H52 I21 O15 |
Date: | 2020 |
URL: | http://d.repec.org/n?u=RePEc:uwa:wpaper:20-04&r=all |
By: | Hashim,Ali; Piattifuenfkirchen,Moritz Otto Maria Alfons; Cole,Winston Percy Onipede; Naqvi,Ammar; Minallah,Akmal; Prathna,Maun; So,Sokbunthoeun |
Abstract: | Public financial management enables government to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject them to rigorous budgetary controls. Therefore, the adequate use of FMIS systems supports the implementation of fiscal rules and provides the basis for holding the executive accountable for implementing the budget. Yet, the integrity of expenditure transactions and effectiveness of budget controls is rarely assessed. This paper explores the meaning of adequate use of FMIS systems and points to data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and effectiveness of budget controls. This methodology is applied to Pakistan and Cambodia, which reveals two very different problems. In Pakistan the analysis of the transactions profile suggests that a large share of the budget is not subjected to FMIS internal controls. In Cambodia the majority of the budget is channeled through the system, but the method exposes very large advances to commercial bank accounts that are subsequently drawn upon but outside the system. Both of these raise concerns about the effectiveness of the FMIS system. Deploying data analytics techniques can help assess whether FMIS systems serve form or function. Judging a system by its use is informative about governments'revealed preferences in expenditure management. This paper puts the spotlight on the foundation of expenditure data and advocates for a transparent, methodical and evidenced based approach to FMIS deployment and expenditure management reform. |
Keywords: | Public Financial Management,Public Sector Economics,Public Finance Decentralization and Poverty Reduction,ICT Applications,Economics and Finance of Public Institution Development,Democratic Government,State Owned Enterprise Reform,Public Sector Administrative and Civil Service Reform,De Facto Governments,Public Sector Administrative&Civil Service Reform,Macro-Fiscal Policy,Economic Adjustment and Lending |
Date: | 2019–01–03 |
URL: | http://d.repec.org/n?u=RePEc:wbk:wbrwps:8689&r=all |
By: | Avula, Rasmi, ed. |
Abstract: | We are delighted to present the first issue of Abstract Digest for this year. It has a collection of articles on various outcomes, determinants and interventions related to maternal and child nutrition, from around the world and India, in particular. In this issue, we feature a special series on the double burden of malnutrition from The Lancet journals and three systematic reviews – 1. Micronutrient supplementation and fortification interventions and health and developmental outcomes; 2. Effectiveness of interventions for managing acute malnutrition among children below five years; and 3. Preventive interventions among adolescents. In addition, there are two unique global articles relevant for multiple contexts – the first one generates lessons about nutrition behaviour change from cluster-randomized evaluations in three countries, Bangladesh, Vietnam, and Ethiopia; and the second is based on research to improve nutrition in the context of an at-scale social protection program in Mexico, which has learnings for many developing countries. Given below is the list of articles included in this issue. Please click on the title if you wish to go straight to the article or scroll down to explore the abstract in the pages that follow. |
Keywords: | SOUTH ASIA, ASIA, nutrition, child nutrition, maternal nutrition, health, infant nutrition, |
Date: | 2020 |
URL: | http://d.repec.org/n?u=RePEc:fpr:poshad:32&r=all |
By: | Ryo Kambayashi (Hitotsubashi University); Sebastien Lechevalier (EHESS - École des hautes études en sciences sociales); Thanasak Jenmana (PSE - Paris School of Economics, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Panthéon-Sorbonne - ENS Paris - École normale supérieure - Paris - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement) |
Abstract: | There are significant differences across countries in terms of redistribution by the government. This corresponds to underlying dissimilarities in preference for redistribution. Particularly, previous literature compared the US and Europe and proposed several explanations of these differences, from aggregation of individual determinants (e.g. one's income) to more holistic ones such as shared values at the national level (i.e. social beliefs). This paper, therefore, aims to analyse the impact of socio-demographic factors and social beliefs on preference for redistribution. First, we focused on two di_erent dimensions of preference —the government's role in reducing the difference in income and the approach of the tax system with high income. Secondly, we extended the comparison by including a developed Asian country, Japan. Based on the results, the following two attitudes are not fully compatible: many people support the governmental intervention, but not for more tax on the rich, especially in Japan. Furthermore, the di_erence in the attitude on the governmental intervention mainly comes from the variance in the role of social beliefs. On the other hand, the average income and wealth do not explain the difference in preference. Countries are characterized by different social beliefs, which affects the differences in sub-preferences. However, not only the distribution of social beliefs, but also their statistical relation to the sub-preferences explains the country level disparity. In addition, the US and Europe comparison under/over-estimates these statistical associations in the world, since an Asian country, such as Japan, may have a different structure. |
Keywords: | government,inequality,redistribution,tax |
Date: | 2020–03 |
URL: | http://d.repec.org/n?u=RePEc:hal:psewpa:halshs-02497274&r=all |
By: | Janssen, Aljoscha (Singapore Management University) |
Abstract: | This paper investigates price patterns of off-patent pharmaceuticals in Sweden. I show that price dynamics are dependent on the number of competitors in the market. The price patterns follow predictions from a model of dynamic price competition in which the demand for pharmaceuticals incorporates the known biases of consumers: habit persistence and brand preferences. Using the regulated market of Swedish pharmaceuticals, I show that price may help in identifying possible tacit collusion by manufacturers in markets where consumers experience behavioral frictions. |
Keywords: | Pharmaceutical pricing; Dynamic oligopoly; State dependence; Price cycles |
JEL: | D43 I11 L13 L40 |
Date: | 2020–03–18 |
URL: | http://d.repec.org/n?u=RePEc:hhs:iuiwop:1325&r=all |