bluuebunny/crossref_metadata_2025 huggingface dataset:
EFFECTS OF CANTILEVER LENGTH AND DIAMETER OF THE CUTTING TOOL ON RESONANCE FREQUENCY IN ULTRASONIC ASSISTED MACHINING
Authors: Huy Ngô Quốc , Hà Mai Thị Thu , Dự Nguyễn Văn
Published: June 2021

Trong gia công có hỗ trợ siêu âm, cần phải vận hành bộ truyền động rung ở tần số cộng hưởng của bộ phát rung. Bài báo này trình bày một phương pháp đơn giản để xác định nhanh tần số cộng hưởng của hệ thống rung siêu âm cho các giá trị khác nhau của đường kính và chiều dài công-xôn của dụng cụ cắt. Áp dụng phương pháp V-I, tần số cộng hưởng của thiết bị gia công có hỗ trợ siêu âm có thể được đo bằng trở kháng điện. Kết quả cho thấy, cả chiều dài công-xôn và đường kính của dụng cụ cắt đều có ảnh hưởng đáng kể đến tần số cộng hưởng. Với một dụng cụ có đường kính cho trước, chiều dài công-xôn của dụng cụ cắt có thể được điều chỉnh để thiết lập sao cho hệ thống hoạt động với tần số cộng hưởng của hệ. Do đó, các kết quả thu được sẽ hứa hẹn ứng dụng trong thiết kế và vận hành hệ thống rung trong gia công có siêu âm trợ giúp.
A brief description of the GPS architecture
Authors: Medina-Castro Paul , Caraveo-Mena Camilo , Barboza-Tello Norma Alicia , Loredo-Medina Raúl
Published: June 2021

The GPS is a radio-satellite system that allows to the GPS receiver to figure out its tridimensional position on the globe (latitude, longitude, and elevation), as well as allows it to determine its velocity and to make precise timing measurements. This article describes the architecture of the GPS system for the non- specialized reader. The objective is that the lector has an idea of all that happens when using some equipment or application based on this technology.
National State Survey to identify the presence of intestinal parasitic infections of mixed randomized patients as prevention who attended the IMSS laboratory
Authors: González-García Arcelia , Hernández-Salas Claudia , Martínez-Ortiz Rosa Maria , González-Martínez Lilia
Published: June 2021

Introduction: Nowadays in our state, intestinal parasitic diseases are still endemic, with a greater frequency in rural and mountainous urban areas. After the years have elapsed since the last national survey, it was necessary to carry out a new survey to know the prevalence rates of intestinal parasitosis and to compare the results obtained between both studies. Such knowledge would be of great value in developing health strategies and designing intestinal parasitic infection control programs. Objective: to determine the current prevalence rates of intestinal parasites, to compare the results with those of the survey obtained. Methods: a random cross-sectional descriptive study was carried out during the months of December 2018 to March 2019 in a random sample of both sexes from the population of urban communities and the province of Zacatecas, Zac. Each one had a stool sample collected that was analyzed by the direct examination method, the Willis concentration technique, and the Kato-Katz examination; A questionnaire was also applied to them. Results: when comparing the results of the national and state surveys of intestinal parasitic infections carried out in 2009 and 2018, it was found that, in general, infections by parasites decreased, both helminths and pathogenic protozoa, although those infected with commensals increased their frequency in that of 2019. There was also a decrease in the frequency of infections by all species of soil-transmitted helminths, Trichuris trichiura, Ascaris lumbricoides, ancylostomideos, and Strongyloides stercoralis, as well as by the pathogenic protozoa Giardia lamblia and Entamoeba histolitica. Conclusions: when comparing the results of national and state surveys of intestinal parasite infections carried out in 2018 and 2019, it was found that in general the frequencies of infections with intestinal parasites decreased. The finding in both studies of a higher frequency of infection with parasites or commensals in the group aged 5 to 14 years (school age), supports the recommendation to place emphasis on control programs for intestinal parasites in this age group.
The digital profile that MSMEs need studied in generation z, for job immersion in industry 4.0
Authors: Escuder- Ayala Verónica , Jardón-Salazar Ernesto , López-Barberena Adriana
Published: June 2021

The objective of this research was to find the digital profile that MSMEs need in generation z, for their work immersion in industry 4.0. The main contribution was to identify the digital profiles that are required in MSMEs, preparing a description of what youn people of generation Z are like today and what are their possibilities of immersion in industry 4.0. The methodology used was qualitative though focus groups to entrepreneurs and young people of generation z. The dimensions used were taken from the theory of García Ávila (2017) and Epstein, Nisbet and Gillespie (2011). Five dimensions were worked on and an interpretation was made through hermeneutics and with a comparative analysis of interpretation, polarization and word cloud to from the research results. In the analysis obtained, it was noted that there is a new awareness of the use of technology despite the real failures of the country's telecommunications. The digital use of generation z is imminent, but its resources and use are not adequate for a proper work immersion. In general, there is a lack of total planning in the use of technologies and their potential.
Covid-19, economic activity and formal employment. A look at the effects of the pandemic in México and Nayarit, 2020
Authors: Mendoza-Alvarado Juan José , Robles-Zepeda Francisco Javier , Sánchez-Gómez Sara Alejandra
Published: June 2021

The objective of this writing is to document the effects of Covid-19 on economic activity and employment in Mexico and Nayarit. Economic Science, through macroeconomic analysis, offers an explanatory framework in relation to the proposed object of study: Neoclassical and Post-Keynesian theories precepts are reviewed. Due to its effects in Mexico and Nayarit, we are facing one of the deepest economic and labor crises in our economic history. There is a -21.6% drop in production in Mexico in May and a drop of -23.1% in the case of Nayarit in the second quarter of 2020. In relation to formal employment, a loss of 925,490 jobs are recorded as of July for Mexico as a whole and 17,181 jobs for Nayarit as of April 2020.
Economic repercussions of COVID-19 on micro and small enterprises: A case study in Atlacomulco, Mexico
Authors: Carrillo-Ángeles Rebeca Yurani , Alcántara-Mancilla Marycarmen , Cruz-Soriano Emmanuel
Published: June 2021

Currently the whole world is going through a health contingency due to the COVID-19 disease, a situation that has triggered countless changes in different sectors of society. Among the various problems derived from this situation are the negative effects on the economy, since the condition in which the different economic agents find themselves is not favorable. Companies in all countries have been suffering the consequences within their life cycle, some of them having to close permanently and others looking for strategies not to die, or simply trying to survive. In Mexico, certain organizations analyze the damage that has affected the national economy, however, the information found in the different documents shows generalized data, and these effects cannot be identified locally. As a consequence, the objective of this study was to analyze the Micro and Small Enterprises (MSEs) in Atlacomulco, Mexico. For which, an instrument was developed with the indicators of the survey on the Economic Impact Generated by COVID-19 in Companies (ECOVID-IE) (INEGI, 2020). The study was made up of a sample of 40 MSEs from the study area, the main results show that the MSEs considered have been strongly affected.
“El mundo “analógico” del pasado y el mundo “digital inteligente” del futuro”,
Authors: Mojica Francisco , Mora Juan Carlos
Published: June 2021

El ritmo vertiginoso al que nos está llevando el cambio tecnológico, hace que el conocimiento acumulado por el ser humano a lo largo de los siglos se duplique en ocos años. Este fenómeno está llamado a incrementarse hacia el futuro haciendo cada vez más perfecta la llamada “sociedad y economía del conocimiento”. Síntoma es la vigencia de una nueva realidad que se configura con mucha fuerza, desplazando los valores tradicionales de productividad, basados en la trilogía de tierra, capital y trabajo, por un nuevo elemento fundado, como dijimos, en la información y en el conocimiento. Este artículo repasa estos impactos en el futuro del emprendimiento en Colombia
El cambio de régimen politico en Argentina: 1976-1983
Authors:   , Bertín Hugo Darío
Published: June 2021

En este trabajo se estudia el cambio de régimen político ocurrido en Argentina entre los años 1976 y 1983. La transición del autoritarismo a la democracia es un cambio de régimen político que integra el acervo de la teoría política. Por ello, es de particular interés detenerse en el análisis de las transformaciones en el sistema político desplazado, el denominado Proceso de Reorganización Nacional, las distintas fases de su evolución y la agenda de temas pendientes que dejó a la democracia a partir del año 1983. El trabajo está organizado de la siguiente manera: en el capítulo 1 se presentan los elementos del marco teórico. A continuación, se describe el contexto político, institucional y económico previo a la intervención militar (capítulo 2). Luego, se analiza el proceso de cambio de régimen, distinguiendo seis fases : las cuatro primeras corresponden al régimen autoritario: instauración (capítulo 3), trayectoria (capítulo 4), crisis (capítulo 5), y punto de no retorno (capítulo 6), y las dos restantes se refieren al proceso de cambio en sí: transición (capítulo 7), e instauración (capítulo 8). En el epílogo se exponen las reflexiones finales.
The Comparison of Two Data Mining Method to Detect Financial Fraud in Indonesia
Authors: Tarjo Tarjo , Herawati Nurul
Published: June 2021

Objective - This research is expected to improve the weaknesses in the research conducted by Tarjo and Herawati (2015). The objective of this study was to analyse two data mining methods in detecting financial fraud based on Beneish m-score model.

Methodology/Technique - The research data were companies who committed fraud based Database Case Sanctions Issuers and Public Companies which was released by the Financial Services Authority in the period 2001-2014. For comparison, researchers also used data from companies that did not commit fraud. Companies were selected based on the same industry group of companies committing fraud for the purposes of classification.

Findings - The results show that data mining methods can be used to detect financial fraud based on Beneish m-score model. However, there are differences in the classification. In the logit regression, the results are only limited to the accuracy of classification and weak. While the K-Nearest Neighbor model, in addition, it is capable of performing high classification accuracy.

Novelty - The study indicates a better method for detecting financial fraud.

Type of Paper Empirical

Keywords: Detecting Financial Fraud, Beneish M-Score, Logit Regression, K-Nearest Neighbor.

JEL Classification: C81, M41.
Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency
Authors: Fadah Isti , Kurniawati Astri , Titisari Purnamie
Published: June 2021

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era.

Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website.

Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting.

Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public.

Type of Paper Review

Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure.

JEL Classification: D82, H83.
Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia
Authors: Ismail Puteh Mariam , Mohammed Nor Farizal , Ahmad Mahfuzah , Yatim Normahiran
Published: June 2021

Objective - The purpose of this research is to examine the relationship between prior academic performances at the secondary school level with passing professional accounting examinations.

Methodology/Technique - Data for this research was extracted from the database of the Department of Professional Accounting Studies, Faculty of Accountancy, Universiti Teknologi MARA. University Teknologi MARA or UiTM is the only local university offering professional accounting courses by the Association of Chartered Certified Accountants (ACCA) and is a Platinum Approved Learning Partner with ACCA. Data was extracted on the students' success in completing ACCA, together with results of the secondary school examination Sijil Pelajaran Malaysia (SPM). The population used in this study included students who had either successfully completed or did not complete their professional studies at the university. The sample consisted of 780 students, of which 400 had not successfully graduated and 380 had successfully graduated. Data from 780 students were used for the statistical analysis.

Findings - The study found that for successfully completion of professional accounting examinations, receiving distinction in Additional Mathematics during SPM, scoring a maximum number of A's, and starting from the science stream were highly significant.

Novelty - This research is significant as it contributes to the literature on professional accounting education. It may be used to review prerequisites for entering professional accounting courses, which would help increase the number of professional accountants in Malaysia.

Type of Paper: Empirical

Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia

JEL Classification: M30, M31, M41.
Corporate Governance, Financial Ratios, Political Risk and Financial Distress: A Survival Analysis
Authors: Kristanti Farida Titik , Herwany Aldrin
Published: June 2021

Objective - The objective of this study was to investigate the factors like corporate governance, financial ratios, and political risk and their impacts on company's survival. Methodology/Technique - Collecting data of Indonesian Stock Exchange from 2000 to 2014 and employing purposive random sampling, this research collects samples of 58 companies undergoing financial distress and 275 others which do not. Findings - The research eventually proves that agency theory and Asymmetric Information theory do occur in Indonesia. With Cox Proportional Hazard model, it then proves that all two models employed: independence commissioners, leverage, operating risk, size, return on asset and control of corruption, are variables which consistently affect financial distress of the company. Novelty - The study uses original data and gives supported suggestion for the researched issues. Type of Paper: Empirical Keywords: Financial Distress; Financial Ratios; Corporate Governance; Political Risk. JEL Classification: G01,G34, M48
Earnings Management: An Advantage or Disadvantage?
Authors: Sutrisno Paulina
Published: June 2021

Objective - The purpose of this research is to examine the consequences of accrual based earnings management and real earnings management on future operating performance.The firms studied engage in accrual-based earnings management with discretionary accrual measures using the modified Jones model and some of the following real earnings management activities: (1) Sales manipulation that accelerates the timing of sales through increased price discounts or cutting prices to boost sales in the current period; and/or (2) cutting of discretionary expenditures to increase income in the current period. Furthermore, the study examines the extent to which discretionary accrual and real earnings management affects subsequent operating performance (as measured by both return on assets and operating cash flows). Methodology/Technique - The sample manufacturing firms that engage in financial statement were listed on the Indonesian Stock Exchange between 2012 and 2014. The hypothesis testing method used in this research is multiple regression linear. Findings - The results suggest that accrual-based earnings management, with discretionary accrual measures, and real earnings management through sales manipulation and discretionary expenditures are positively associated with return on assets after one and two years. Meanwhile, accrual-based earnings management and real earnings management through sales manipulation enhances subsequent operating cash flows. However, real earnings management through discretionary expenditures does not influence operating cash flows. Novelty - This research contributes to the existing literature on the subsequent impact of accrual-based earnings management and real earnings management Type of Paper: Empirical Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows JEL Classification: M21, M41.
Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality
Authors: Carolina Yenni
Published: June 2021

Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality.

Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing.

Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation.

Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS.

Type of Paper: Empirical

Keywords: AIS; User Knowledge; Accounting Information.

JEL Classification: M15, M41.
The Effect of Application of Management Accounting To Performance through Strategy
Authors: Muktiyanto Ali
Published: June 2021

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/Technique - The method by structural equation modeling on 70 (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities). Opposite with Henry (2006) and Widener (2007) and support with Speklé and Verbeeten (2014) and Acquaah (2013). Findings - This paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of budgetary slack, the implementation of modern accounting such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added, as well as integrated information system is an important factor in improving the performance of Higher Education. Unfortunately, the choice of strategy moderate or "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process, management accounting have positive influence to the strategic choice. Novelty - The effort of Higher Education to improve the performance is choose a single strategy or focus on the prospector's strategy. Type of Paper: Empirical Keywords: Management Accounting, Strategy, Performance, Indonesia. JEL Classification: M40, M41
Bankruptcy Prediction: SMEs Case Study in Pontianak, Indonesia
Authors: Hamzani Umiaty , Achmad Dinarjad
Published: June 2021

Objective - This study aims to examine the risk of bankruptcy among SMEs to determine whether there are any significant differences in the financial performance between SMEs that apply accounting standard and those that do not.

Methodology/Technique - This research uses a case study method to examine SMEs in the business incubator under the auspices of the Bank Indonesia in Pontianak. Descriptive analysis and independent sample tests are also used in this study.

Findings - The results show that neither of the SME groups are predicted bankrupt under the financial distress model. Furthermore, the independent sample tests show that, if using a significance level of 5%, there is no difference in the financial performance of both groups. However, if using a significance level of 10%, there is a significant difference in both groups.

Type of Paper: Empirical
Keywords: Financial distress model; financial ratios; financial statements; going concern accounting principle; SAK ETAP; SMEs.

JEL Classification: G32; G33.
The Influence of Islamic Governance on Minimizing Non-Compliance with Sharia
Authors: Fitrijanti Tettet , Yadiati Winwin
Published: June 2021

Objective - One of the operational objectives of sharia banks is to comply with sharia principles. Therefore, the non-compliance of sharia banks to sharia law may be prevented by implementing Islamic Good Corporate Governance (GCG), which is controlled by the Sharia Supervisory Board (SSB), the board of directors, and the board of management.

Methodology/Technique - In this study, sharia non-compliance is defined as all cases of disobedience found in the report of sharia banks, covering things such as non-halal income, criminal law violations, civil law violations, and fraud. The unit of analysis of this research is sharia banks in Indonesia. Seven sharia banks were used as the study sample for the period between 2012 and 2015. The source of data for this study comprised of GCG annual reports. The data analysis method and hypothesis testing was conducted using a factor analysis and multiple regression analysis.

Findings - The findings show that higher levels of supervision from the SSB tend to minimize the instanc of sharia non-compliance as a whole, criminal and civil law violations, and fraud, although not to a level that is statistically significant. The influence of the board of management on non-halal income was negative, although statistically insignificant. The influence of the supervision from both the board of directors and the board of management on overall sharia non-compliance is also not statistically significant.

Novelty - The influence of the board of management on non-halal income was negative, although statistically insignificant. The influence of the supervision from both the board of directors and the board of management on overall sharia non-compliance is also not statistically significant.

Type of Paper: Empirical

Keywords: Sharia Non-compliance; Islamic Bank; Islamic GCG; Sharia Supervisory Board; Board of Directors; Board of Management.

JEL Classification: M10, M14, M19.
Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework
Authors: Jaffar Nahariah , Mohd Nor Azleen Shabrina , Selamat Zarehan
Published: June 2021

Objective - The goal of integrated reporting is to enhance the cohesiveness and efficiency of corporate reporting. It encourages organizations to create greater value by identifying the factors that have a material impact on its operations. The Integrated Reporting (IR) Framework guides the overall content of an integrated report through the Guiding Principles and Content Elements. The Framework has eight elements. This study explores the level of voluntary disclosure of information related to these eight elements by companies listed on the Bursa Malaysia before and after the establishment of the Framework.

Methodology/Technique - This study examines the annual reports of 603 Main Market listed companies of Bursa Malaysia between 2012 and 2015. The year 2012 is referred to as the "pre-issuance period" while 2015 is referred to as the "post issuance period".

Findings - The findings of the study show that the companies that do disclose more information, do so in relation to three out of the eight elements only. These are: governance, strategy and resource allocation, and outlook. Overall, there is a lack of lineage among the information related to the IR elements presented in the annual reports.

Novelty - The findings demonstrate the need for the full adoption of integrated reporting in Malaysia.

Type of Paper Empirical

Keywords: Content Elements; Integrated Reporting Framework; Listed Companies; Pre and Post Issuance Period; Voluntary Disclosure.

JEL Classification: M40, M41, M49.
The Effect of Corporate Tax Planning On Firm Value
Authors: Christina Silvy
Published: June 2021

Objective - This research aims to empirically examine the effect of tax planning on firm value. The population of this research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016.

Methodology/Technique - This research uses 3 recent years and uses variables not used in previous research. The 43 respondents were chosen using purposive sampling. The hypotheses were tested using multiple regressions with Eviews program to determine the relationship between each independent variable to firm value.

Findings - The empirical results show that tax planning that is measured by the cash effective tax rate has a negative effect on firm value, while tax planning measured by effective cash rate and tax savings has no effect on firm value.

Novelty - The study recommends the need for firms to institute more robust tax planning practices that will help reduce their effective tax liabilities and therefore improve their overall value. Firms that engage in better tax planning practices are likely to get higher firm value.

Type of Paper Empirical.

Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving.

JEL Classification: M40, M42, M49.

DOI: https://doi.org/10.35609/afr.2019.4.1(1)
The Influence of Dividend Policy and Income Tax on Income Smoothing
Authors: Firnanti Friska
Published: June 2021

Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing.

Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data.

Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing.

Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior.

Type of Paper Empirical.

Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage.

JEL Classification: M40, M41, M49.

DOI: https://doi.org/10.35609/afr.2019.4.1(3)
The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017
Authors: Arilyn Erika Jimena , Beny Beny , Kharismar Emir
Published: June 2021

Objective - This research is conducted in order to determine what factors in corporate governance affect the financial performance of a firm.

Methodology/Technique - Financial performance, as the dependent variable, is measured by Return on Asset (ROA), while the independent variables (corporate governance) are measured using Board Independence, Board Size, Dividend, Firm Size, and Financial Leverage. The sampling method used in this research is purposive sampling. The requirements for the sample of this research are the non – financial firms included in LQ-45 from 2012 to 2017 that publish annual reports that are available to the public. The research method used in this paper is a quantitative method. Panel data analysis technique and E-views tools were also used.

Findings - The results indicate that firm size and percentage of board independence has no effect on financial performance, while board size, dividends, and financial leverage all effect financial performance.

Novelty - The study adds to the literature of corporate government and firm performance in emerging countries.

Type of Paper Empirical

Keywords: Board Independence; Board Size; Dividends; Firm Size; Financial Leverage; Financial Performance.

JEL Classification: M40, M48, M49.

DOI: https://doi.org/10.35609/afr.2019.4.1(4)
Foreign Direct Investment, Trade Openness, Government Expenditure and Economic Growth in Asian-African Conference Countries, 2000-2014
Authors: Cahyadin Malik
Published: June 2021

Objective - This study analyses the relationship between FDI, TO, GE and EG based on data collected from 79 member countries of the AAC. Today, the AAC has becomes an urgent forum for member countries as it strives to manifest the economic development and prosperity of Asian and African countries. Methodology/Technique - This study uses correlation and the Granger Causality test to analyse data which were extracted from the World Bank database during the period of between 2000– 2014. Findings - The test results showed that the correlation of FDI, TO, GE may be correlated weakly, moderately, and strongly against EG. However, the Granger Causality test results indicated that not all variables have causality. In that regard, member countries of the AAC should pay more attention towards promoting economic growth through FDI, TO and GE. Novelty - The findings of this study can be used by policy makers and economists in the respective member countries of the AAC to design an economic strategy that encourages domestic economic growth. Type of Paper: Empirical/Review Keywords: Macroeconomy, AAC, Correlation, Causality test, Foreign Direct Investment, Trade Openness, Government Expenditure, Economic Growth.
Role of Institutional Economics in Minimizing Industrial Waste Water
Authors: Dalilah Imanina Eka , Ananda Candra Fajri , Ashar Khusnul
Published: June 2021

Objective - Industrial development has a significant contribution on the welfare achievement of Mojokerto. However, these achievements have also brought about the negative impact such as environmental degradation. Nonetheless, new institutional economics have developed a theory for the purpose of solving such environmental conflicts and this is called institutional ecological economics. Since resolving environmental problems is dependent on the quality of institutional structures, this research aims to show the role of institutional economic environment in minimizing negative environmental externalities for example, water pollution, in the Mojokerto Regency.

Methodology/Technique - This research is qualitative in nature. It uses interviews and observations to collect the data required. For the purpose of illustrating water quality, a table is depicted based on biological and chemical parameters used. The research site is set in Watesnegoro Village, a sub district of Ngoro, Mojokerto Regency, making this a case study.

Findings - The findings extracted from this research suggest that (1) Environment governance in the Mojokerto Regency had not effectively reduced water pollution, (2) The internalization of externalities as described in the economic theory was unable to be implemented because of the high transaction cost, (3) There are rent-seeking behaviours in the waste water pollution policy where the corporation and government have a collusion to gain their own interest.

Novelty - The outcome of this research indicates that negative externalities on the environment caused by the industry needs to be further studied so as to understand the relationship of industrial activities on the environment.

Type of Paper: Empirical

Keywords: Water Pollution, Institutional Ecological Economics, Rent-Seeking, Mojokerto Regency, Indonesia.
The Effect of Tangible Service Quality on The Performance of The Regional Office of Directorate General of State Assets Management West Kalimantan
Authors: Kurniyanta Aan , Amani Tatik , Wardayati Siti Maria , Saleh Muhammad
Published: June 2021

Objective - The objective of this study was to test and analyze the public sector performance from the customer perspective. This research is to see that Directorate General of State Assets Management (DJKN) can determine the factors that influence its performance, and consistently maintain the performance that its provider. Moreover, it also aims to examine and analyze the effect of tangible service quality to public sector performance using multiple regression analysis to test the hypothesis.

Methodology/Technique - This study uses purposive sampling method and obtained 58 respondents who are clients of DJKN Regional Office of West Kalimantan as the study sample. The data used is primary data collected through questionnaires.

Findings - The results showed that the service time and the conditions of the office or facilities significantly affect the customer's satisfaction. While the service procedures, the cost of service, and the service staff did not significantly affect the customer's satisfaction.

Novelty - The implication of this study is the DJKN Regional Office in improving the performance requires improvement in some aspects related to the customer's perspectives to improve the satisfaction of the customers which can encourage the achievement of better performance.

Type of Paper: Empirical

Keywords: Public Sector Performance; Customer Perspective; Tangible Service Quality; Customer's Satisfaction.

JEL Classification: H83, M40.
Negotiation with Patriarchy in Women's Lives: A Case Study in a Malaysian Public University
Authors: Azmawati Azman Azwan , Endut Noraida , Mohd Hashim Intan Hashimah , Selamat Nor Hafizah , Ying Kelvin
Published: June 2021

Objective - While women make up almost 65% of undergraduates in public universities in Malaysia, only in the last three years their labour force participation rates have gone beyond the 50% mark. In addition, women form less than 20% of the legislature and Cabinet of Ministers in Malaysia. What pushes women in their achievements in education and what factors pull them back in other areas? How do patriarchal gender norms underpin their ability and decisions in life's choices and how have they understood and negotiated these norms? This paper aims to explore these questions through narratives of women in a public university.

Methodology/Technique - The paper is based on Focus Group Discussions (FGDs) with 12 women who are staff and postgraduate students of the university. The respondents were divided into two groups: one consisting of the university's academic and administrative staff and the other postgraduate students. Separate discussions were conducted for each group. The discussions were transcribed and analysed.

Findings - Findings show that women have confidence in their ability to contribute effectively and in the same manner as men in different spheres of their lives such as work, home and community. However, often they have had to negotiate their ways around various beliefs, practices and norms about the superiority of men in society.

Novelty - The study researches factors that affects woman achievements in life.

Type of Paper: Empirical

Keywords: Gender roles and Characteristic, Masculinity, Patriarchy

JEL Classification: J16, J18.
Islamic Model of Corporate Governance at The Islamic Boarding School
Authors: Hasib Fatin Fadhilah , Iswati Sri , Hartutik Hartutik , Ramadhan Dwi Swasana
Published: June 2021

Objective - The aim of paper is to investigate whether traditional management, is the Islamic boarding school has implemented the Islamic Corporate Governance

Methodology/Technique - This research is a qualitative study using case study. Key Informant in this research is the General Secretary of Bahrul Ulum Foundation. The analysis technique used is the technique belong to Yin (2009) that divides three techniques for the analysis of case studies: the pairing pattern analysis techniques, the technique of making the explanation, the time series analysis technique.

Findings - The findings indicate that in its implementation, corporate governance at Islamic boarding school based on the value of Tawhid. Furthermore, principle of transparency, accountability, responsibility, independence and fairness being the corporate governance principles at an Islamic boarding school. Research Implications: This study uses only one boarding school. Future studies are expected to examine more than one boarding school to obtain mixed results.

Novelty - Based on the finding, the study suggests the ICG formulation will be found appropriate for every boarding school in Indonesia.

Type of Paper: Empirical

Keywords: Corporate Governance (CG); Bahrul Ulum Boarding School; Islamic Corporate Governance (ICG); Management; Organizational Structure.

JEL Classification: G38, I21.
Determinant Factors of Trade Industry Performance in Indonesia: AHP Approach
Authors: Cahyadin Malik , Sutomo Sutomo , Ratwianingsih Lely
Published: June 2021

Objective - This research analyses determinant factors and priority factors of trade industry performance based on 15 industries in Indonesia. Today, trade industry tends to develop well in Indonesia. It covers exporters, importers, modern markets (hypermarket and minimarket), and traditional markets.

Methodology/Technique - This research uses Analytic Hierarchy Process (AHP) to analyse primary data on factors of trade industry performance.

Findings - Research results indicate that there are seven factors on trade industry performance. These are NF (AHP score: 0.37), ICT (0.19), BIT (0.10), BR (0.10), BP (0.09), DC (0.08), and BE (0.07). It means that number of firm becomes the first factor while business efficiency becomes the last factor that drives business performance.

Novelty - This finding can be used by trade industry associations and policy makers to manage and regulate firms involved in commerce. In addition, governments can support ICT development to improve trade industry performance.

Type of Paper: Empirical

Keywords: Determinant Factor; Trade Industry; Business Performance; AHP.

JEL Classification: L11, L25.
Increasing Business Performance in the Digital Era through Improving Business Models
Authors: Suhendra Agus Achmad
Published: June 2021

Objective - Recently, Indonesian companies have been facing a change in market behaviour due to the emergence of the digital era, in which a wide range of digital products have become a necessity in the lifestyle of Indonesian people. This situation calls for a strategic response by Indonesian companies in order to continue the sustainability of their business. One of these strategic responses is the improvement of business models.

Methodology/Technique - This paper presents lessons learned from a number of companies in Indonesia that have successfully innovated and improved their business models. The research uses a mixed methodology, combining both quantitative and qualitative methods. Based on the findings, the research concludes that Indonesian market behaviours have been changing due to the emergence of the digital era. Those changes have encouraged many companies to innovate and improve their business models to ensure their company's business model fits with the changing market behaviour. The strategies discussed are effective in ensuring the growth and sustainability of Indonesian businesses.

Findings - This study presents new findings on the environmental elements that affect business strategy, particularly socio-technology. It is the aspect of social behaviour that is stimulated by technological change.

Novelty - The research also contributes to the development of the concept and knowledge of the digital economy.

Type of Paper: Empirical

Keywords: Digital Era; Business Model; Business Performance; Design; Innovation; Improvement.

JEL Classification: L11, L25.
The Ability of Export and GDP Value Added in Explaining the Variation of Employment Opportunities in Indonesia
Authors: Achmad Dinarjad , Hamzani Umiaty
Published: June 2021

Objective - This study aims to obtain empirical evidence regarding the ability of exports and gross domestic product (GDP) value-added in explaining the variation of employment opportunities in Indonesia. The method used in this study is explanatory research.

Methodology/Technique - This research uses panel data which is a combination of time series data for 8 (eight) years with the cross section of 33 provinces in Indonesia. Data were analyzed using structural equation regression through fixed effect technique and common effect technique.

Findings - The results show that using fixed effect technique, the export plays a positive and significant role in creating GDP value added and plays a negative role in creating employment opportunities, whereas the estimated GDP value-added plays a positive and significant role in shaping the employment opportunities in Indonesia. However, using common effect technique, the export plays a positive and significant role in shaping the GDP value added as well as both export.

Novelty - The study suggests that GDP value-added play a positive and significant role in shaping the employment opportunities in Indonesia.

Type of Paper: Empirical

Keywords: Common Effect Technique; Employment Opportunity; Export; Fixed Effect Technique; GDP Value Added.

JEL Classification: E24, F16.
Optimization of Exclusive Economic Zone to Maintain and Protect Marine Natural Resources for the Welfare of the People of Indonesia
Authors: Winarwati Indien
Published: June 2021

Objective - The purpose of the present study is to determine Indonesia's efforts to maintain and protect the fishery resources.

Methodology/Technique - The present study used the normative juridical research method by researching the literature available.

Findings - As stipulated in UNCLOS, the coastal states have rights, jurisdiction and obligations in the exclusive economic zone. Those rights are the rights to exploration and exploitation, conservation and management of natural resources, both living and non-living, of its waters.

Novelty - The present study employed the law approach by examining all laws and regulations relating to the legal issues studied. The study suggests that Indonesia can implement and provide legal certainty with regard to maintaining and protecting marine natural (fishery) resources to support the life of the world community, especially the people of Indonesia to achieve social welfare.

Type of Paper: Review

Keywords: Indonesian Sea; Exclusive Economic Zone; Indonesia; Protection; Marine Natural Resources.

JEL Classification: K32, Q34
Management Control Systems within Sustainable Ecotourism: A Study of Belitung
Authors: Wibowo Daryanto Hesti , Latunreng Wahyuddin
Published: June 2021

Objective - This study aims to examine the implementation of ecotourism management control systems in Belitung. The purpose of this is to make the management system more effective and efficient in achieving its targets. Methodology/Technique - Questionnaires were delivered to tourism department officers in Belitung and a direct interview was also conducted with the Regent. The established goals for the development of ecotourism management are defined using the Management Control System ('MCS') framework to effectively and efficiently obtain and utilize resources to achieve those objectives. These goals require targeted congruence, supported by motivated employees, running on formal and informal control mechanisms with the application of risk allocation. Findings - This research shows that management control systems have been applied in the development of inclusive and sustainable ecotourism. However, personal and organizational target congruence shows areas for improvement, particularly with respect to shifting from mining to ecotourism as the the source of economic profitability. Novelty - The Belitung local government has recently amended its policies to focus more heavily on the development of inclusive and sustainable ecotourism. Type of Paper: Empirical. Keywords: Ecotourism; Effective; Efficient; Management Control System; Sustainability. JEL Classification: Z30, Z32, Z39.
Modern Hypermarket Receiving Yard Utilization: The Implementation of a Simulation Model
Authors: Annas Mohammad
Published: June 2021

Objective - This research is a direct observation of initial queuing, using data that is categorised into two clusters: the number of people queuing at busy hours, and processing times in the same circumstances.

Methodology/Technique - The raw data was converted for use in the Poisson distribution test, as well as the Kolmogorov-Smirnov exponential distribution options. An arena simulation model was also applied to identify the vendor's waiting time and to analyse receiving yard utilization. The average waiting time according to the Poisson distribution, the average serving time per vendor by an exponential distribution, and the number of receiving yards, are all essential factors effecting the utilization of receiving yards.

Findings - The study compares the length of queues, serving times, arrival rate, and time in the system using dual and single receiving yard systems. However, the utilization rate on a two receiving yards system is less than the rate on single receiving yard system. As the aim of this study is to identify the utilization rate of the receiving yard, a single receiving yard operation is more representative of modern hypermarkets, and more efficient in terms of resource efficiency.

Novelty - This study depends fully on the homogeneous operating hours of the retailers' receiving yards, the type of vehicle used by vendors to unload merchandises, procedures on moving the products to the inspections phase, a generalization of the products delivered by the vendors and the size of the modern hypermarkets business itself.

Type of Paper: Empirical.

Keywords: Receiving Yard Utilization; Hypermarket Receiving Yard; Queuing Simulation.

JEL Classification: M1, M10, M19.