bluuebunny/crossref_metadata_2025 huggingface dataset:
The Impact of Internal Control and Electronic Disclosure on the Electronic Auditing Risk in the Jordanian Industrial Public Shareholding Companies
Authors: Alassuli Abdalla , Alzobi Mo'taz
Published: May 2023

Purpose: The aim of this study is to examine the possibility of the risk associated with electronic auditing by identifying the relationships between the various internal control aspects (control activities, control environment, monitoring, information and communications, and electronic disclosure)
Theoretical framework: The Jordanian Industrial Public Shareholding Companies as other sectors, apply standards for internal audit that set by experts and electronic auditing using a new electronic technique that may affected by IC and ED.
Design/methodology/approach: The descriptive statistics used to describe the electric questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of the finance department personnel and financial managers of the 45 public shareholding businesses, and 225 companies that were listed on the Amman Stock Exchange up until the end of December 2021.
 
Findings: The results show that in Jordanian public shareholding businesses, risk assessment with its aspects (internal control and electronic disclosure) had a statistically significant influence on reducing audit risk in their dimensions (control risk, inherent risk, and discovery risk). In addition, the study determined that electronic disclosure had a statistically significant impact on lowering audit risk in Jordanian public shareholding corporations.
 
Research, Practical & Social implications:  The implications for Practice of the adoption of electronic systems will raise the risks to the confidentiality and reliability of accounting data. This is the purpose of electronic auditing, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many countries in the region so as the conducted results can be widespread and globalized.
 
Originality/value: The study among the first highlighted the impact of internal control and electronic disclosure for the risk associated with the electronic auditing in the Jordanian Industrial Public Shareholding Companies.
Identification of hr Improvement Innovation Best Practices for Improving the Productivity of State Apparatus in the Automatization Era
Authors: Nainggolan Hermin , Fatmawati Endang , Mursalin Adi , Rinaldi Udin , Bangkara B.M.A.S. Anaconda
Published: May 2023

Purpose: This paper identifies best practices for developing the productivity of the state apparatus in serving the public.
 
Theoretical framework: Studies regarding identifying state apparatus best practices in work innovation must be continuously communicated to relevant parties.
 
Design/methodology/approach: Literature Review Research, we have reviewed several pieces of scientific evidence by electronically searching books and journal articles that actively discuss the issue of developing innovative state apparatus in providing public services in the technological era. We then examined the collected data under a phenomenological approach, which involves coding, evaluating, interpreting, and drawing conclusions that answer the research problem.
Findings: We can conclude that efforts to identify best practices for developing the human resources of the state apparatus are part of efforts to improve the quality of the work of the state apparatus, which are supported by several competencies in the form of skills and work knowledge needed.
 
Research, Practical & Social implications: The state apparatus can advance public services and expedite them. For the state apparatus to be successful, they need to be supported by innovative, creative, and transformative skills and work enthusiasm toward the productivity of public services in the 4.0 revolution era.
 
Originality/value: The importance of innovation in developing public service productivity by state apparatus in technology. The state civil apparatus need to provide public services to manage self-development so that they can work to achieve excellent service to the community.
Showcasing New Tourism Destination by Using Gis: a Study of Sikkim
Authors: Mukherjee Sudipta , Singh Malini , Mukherjee Madhumita , SuvojitGanguly  , PawanAilawadi
Published: May 2023

Purpose: The main purpose of this research is to find out new tourist destinations and suggest developmental strategies through scientific ways for solving overtourism-related problems.
 
Theoretical framework: In this research paper, the researchers emphasized finding new tourist spots and analyzing their potential both in touristic and infrastructural value was assessed by the researcher with the help of a most modern tool like Geographic Information System. The researchers have explained a scientific process of exploring new tourist destinations or tourist spots by using GIS and have shown how to develop proper infrastructure around those spots.
 
Design/methodology/approach: A “Multicriteria Spatial Decision Support System modeling” was used to find out and validate the existing and new tourist spots. In the pair-wise comparison method, a criterion versus criteria was created to compare each pair of criteria and assign relative ratings using the scale of pair-wise comparison. In this research, the Simple Additive Weighting (SAW) method is used because it gives the “most acceptable results for majority of single-dimensional problems”. The researcher has created this map to support the ‘Destination Fetching Model’, and it can also be used for promoting sustainable tourism in the area. If the entire land cover is visible to the planners with an aerial view, they can plan for tourism infrastructure and superstructures from anywhere. GIS-based layer data has created an "all covered" aerial map with the help of advanced GIS technology, which not helped the planners to understand the current land condition, but also showed the open area which can be utilized for new tourism set-up. Manmade and natural resources are also classified through this LULC model.
 
Findings: These new tourist spots will help planners and stakeholders to distribute excessive crowds to comparatively new destinations. It is observed that most of the Indian tourism destinations suffer from “over Tourism” in peak season. This research will help spread the flow of tourists to the nearest newly added destinations.
 
Research, Practical & Social implications: Scientific tourism planning through GIS will also help tourism service providers and planners to add infrastructure to the new destinations, and would also help local people to generate income through tourism.
Originality/value: This research will solve the “over tourism” problem of any destination or state, and help generate more visitor’s day at the destination which is proportionate to extra revenue generation for the local, regional and national tourism stakeholders.
Systematic Literature Review: Affective Experiences as a Predictor of Counterproductive Work Behaviour
Authors: Ibrahim Nor Hafizah , Makhbul Zafir Khan Mohamed , Ayob Abu Hanifah , Lokman Anitawati Mohd
Published: May 2023

Purpose:  This study aims to systematically review the literature on counterproductive work behaviour (CWB) to understand better the role of affective experiences in predicting such behaviour.
 
Theoretical framework:  Since CWB can have devastating effects on both individuals and organisations, there has been rising concern about the issue. Meanwhile, recent studies have demonstrated the substantial influence of affective experiences on CWB. Therefore, it’s common to view such experiences as immediate causes of CWB in the workplace. However, a lack of research has systematically examined this relationship.
 
Design/methodology/approach: This study follows PRISMA (Preferred Reporting Items for Systematic reviews and Meta-Analyses) guidelines by integrating multiple research designs from 2017 to 2022 to investigate the phenomenon of affective experiences-CWB. The relevant literature review was selected from two (2) established databases, Scopus and Web of Science.
 
Findings: Thematic analysis yielded three (3) overarching themes as predictors of affective states at work: unpleasant treatment/attitudes of others, job stressors, and dispositional distribution. Affective states that predict CWB were also identified, with two (2) primary themes (broad negative and positive affect) and seven (7) sub-themes (discrete negative and positive emotions). Furthermore, two (2) major themes, internal and external mechanisms, appear to be underlying mechanisms in the relationship between affective experiences and CWB.
 
Research, Practical & Social implications: This study offers valuable insight into the state of knowledge and practical implementation for future strategies.
 
Originality/value: This work may be the first study to systematically review the literature on the topic of CWB from an affective experience perspective. The work contributes to the existing literature on affective experience-CWB in two (2) major ways. First, the study provides a more in-depth explanation of the predictors, implications, and underlying mechanisms, of the relationship between affective experiences and CWB by thoroughly reviewing the relevant empirical studies. Second, it identifies important research gaps and recommends a path forward for future studies in this field.
Relationship Between Logistics Management and Public Sector Transparency in Peru
Authors: Rodriguez Victor Hugo Puican , Huaman Erlith Tafur , Andrade Diana Lisbeth Valdivia , Becerra Erlita Llatas , Gavidia Merly Janet Fernandez
Published: May 2023

Purpose:  The objective of this research was to determine the relationship of significance between logistics management and public transparency in the public sector in Peru.
 
Theoretical framework: Current literature has reported good findings on both logistics management and transparency. However, there is still much to research and learn about GL and T because it is an ever-evolving development.
 
Design/methodology/approach: The methodology was quantitative, using deductive and analytical methods addressing non-experimental and correlational inferences. The instrument was a survey, through an applied questionnaire to 90 public sector workers.
 
Findings:  The results revealed that logistics management is deficient 43%, public transparency is deficient 57%, likewise, a p=0.000<0.01, Kendall's Tau-b (65%) and Spearman's Rho (67%) were reached.
 
Research, Practical & Social implications:  We suggest an agenda for future research and highlight the contributions made to logistics management and transparency.
 
Originality/value: the level of relationship between logistics management and public transparency is considerable positive and highly significant, which means that by complying with supply standards and stock control, the entity can provide quality information and thus the inspection office will be able to audit the transparency of the data.
Creative Accounting in Local Governments to Obtain Funds for COVID-19 Management
Authors: Suprianto Edy
Published: May 2023

Purpose:  This study aims to test whether local governments in Indonesia carry out creative accounting to obtain a national economic response loan in dealing with the COVID-19 pandemic with 0% interest.
 
Theoretical framework: According to public choice theory, it can be predicted that local government will take advantage the National Economic Recovery (PEN) loan program with 0% interest from central government for their covid-19 prevention. Local government will fix the financial information which adjusted to the central government regulation in order to obtain the loan.
 
Design/methodology/approach:  The research population in the first year was all local governments in Indonesia. The sample obtained in this study was 51 local governments according to the criteria in the purposive method. The data analysis technique used in the study was the STATA analysis tool version 15.
 
Findings: The result analysis regression has proven that the local government loan positively affects creative accounting. This study can also prove that geographic location and local government independence positively affects creative accounting.
 
Research, Practical & Social implications: The low level of local government financial statement accessibility in Indonesia has resulted in a minimum amount of data being obtained. This can be a motivation for further research to examine the level of financial statements transparency in Indonesia.
 
Originality/value: This study is the first to examine creative accounting by government accountants. Secondly, this study can improve scientific studies, especially financial accounting through empirical evidence about creative accounting carried out by Indonesian local governments in developing countries that have different characteristics from other countries in the world.
Measurement the Economic Efficiency and Risk Management Strategy for Projects of Table Eggs Production in Diyala Governorate
Authors: Zaidan Ali Ghaidan , J. Mohammed Hawraa , ALI Eskander Hussain
Published: May 2023

Purpose: The aim of the research is to estimate the cost efficiency and technical and Allocavtive components of egg production projects and to identify risk management strategies.
 
Theoretical framework: These include Data Envelopment Analysis Program (DEAP), a method of linear programming in estimating the economic efficiency in addition to strategic use in risk management.
 
Design/methodology/approach: The data was collected from 44 egg chicken projects, collected randomly from Diyala county districts for 2018, for achieving economic efficiency of agriculture and  risk management strategic for projects of  table egg production .
 
Findings: by using of Data Envelopment Analysis with a input orientation. technical efficiency about averaged 0.995, which is highly efficient,. Allocavtive efficiency was 0.99. By linking the relationship between economic efficiency and some administrative variables, some of which are direct and inverse.
 
Practical & Social implications: The study benefits table egg producers, including their knowledge of the optimal use of resources for the actual use of resources through the study of economic efficiency. The study showed how to deal with risks in their projects. Outside the farm, the coping strategy to face risks is in lending, and thus this study is used at present and in the future in these investment projects..
 
Originality/value:  That the poultry sector is an investment and commercial sector, it is necessary to study the resources efficiency used and because it contains risks, so a strategy must be developed to protect the product from these risks.
Suggestions for the City from Examining Impacts of Non-Economic Factors Affecting Voluntary tax Compliance – Case of Vietnam Businesses
Authors: Hong Nguyen Thi Phuong
Published: May 2023

Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Service Quality of Tax Authority, and Quality - Public Governance on the voluntary tax compliance of businesses in Ho Chi Minh City, Vietnam.
 
Theoretical framework: Findings of Cialdini and Trost, in 1998 in related to standards of effect of non-economic factors in voluntary tax compliance was reported in details, but it will including and not limit to rules constructed and standards (social norms so called) in psychological aspects. This makes a background for presnt study to completing non-economic factor.
 
Design/Methodology: The study used questionnaires to collect date from survey subjects who are accountants, chief accountants and financial directors of businesses in Ho Chi Minh City, Vietnam. The questionnaire consisted of 2 parts. The first section included an introduction to the business and participants answering the questionnaire. Part 2 included content related to voluntary tax compliance and factors affecting voluntary tax compliance. With 501 valid responses from the survey subjects, the author test the hypotheses in the research model (Structural).
 
Findings: The research results found that all 7 factors had a significant impact on voluntary tax of businesses in HCM City, Vietnam. Government, tax authorities, and universities basing on this research can come up with more appropriate solutions to enhance the tax compliance (voluntary) behavior of businesses.
 
Research, Practical & Social implication: this study only analyzed the factors of internal enterprise characteristics affecting the high and low level of non-compliance with corporate income tax, but not yet included in the research model to analyze other factors as important as those outside the business, etc. It is really necessary to come up with more appropriate solutions to strengthen the voluntary tax compliance behavior of businesses, increase revenue for the budget, and contribute to the development of the country and society.
 
Originality/ value: suggestions for solutions should be taken to increase the tax revenues for the city is stated in present work. Via our study (testing non econ variables), findings tell us that all 7 factors tested had a positive impact on voluntary tax compliance. They included social norms, legal power of tax authorities, coercive power of tax authorities, tax education, service quality of tax authorities, tax information quality public administration; in which, tax education had the most influence, while coercive power of tax authorities had the least influence.
The Impact of the Board of Directors' Characteristics and Ownership Structure on the Sustainable Development Disclosure in the Banks Listed on the Amman Stock Exchange
Authors: Al Maani Abdullah , Issa Ghaydaa , Alghananim Maryam Ali Mohammad , Aljada Ahmad Mustafa
Published: May 2023

Purpose: This study tries to comprehend how corporate governance (CG) affects disclosures on economic, social, and environmental sustainability.
 
Theoretical framework: Recent literature has reported that CG has significant impact on disclosures on economic, social, and environmental sustainability. However, there is still much to investigate and learn about CG in sustainability process.
 
Design/methodology/approach: For the time period spanning 2015 to 2021, information about study variables was gathered from thirteen (13) banks listed on the Amman Stock Exchange (ASE) through annual reports and quantitative approach.
 
Findings: Study findings showed that CG components improve sustainability disclosures in general. The study results indicated that, a large board with a female director and a Corporate Social Responsibility Committee (CSRC) is better able to audit and control management choices related to sustainability issues (whether they be economic, environmental, or social) and produces better sustainability disclosure.
 
Research, Practical and Social implications: This study is proposed to help bank managers understand the real impact of corporate governance practices on sustainability, especially economic, environmental and social indicators of sustainability and how to improve and develop them.
 
Originality/value: Through quantitative and qualitative analysis, this study contributes methodologically and empirically to the literature on corporate governance and sustainability reporting in emerging and developing economies.
Analysis of the Impact of Six Sigma and Risk Management on Iraq's Energy Sector Metrology
Authors: Albayatey Ameera Sh Weli , Mawlood Suha Jamal , Abbood Hussein Qusay
Published: May 2023

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.
 
Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.
 
Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and two indices—one for actualizing metrological risk and another for its management—are assessed.
 
Findings: We find the all dimensions of the six sigma projects implemented facilitate the correction and adaptation of the main tasks aimed at improving the measurement management system.
 
Research, Practical & Social implications: a risk-based approach and the six sigma method are can enhance the measurement management system and collect feedback on its performance.
 
Originality/value: The merge a risk-based approach and the six sigma method its usefulness as a methodological tool for enhancing measurement management has been demonstrated.
How Interaction Should Transform, Value be Developed to Drive Teamwork Performance? An Empirical Research in Merchant Marine Colleges
Authors: Widiatmaka Florentinus Pambudi , Sularno Heri , Prasetyo Anugrah Nur , Djari Janny Adriani , Samodro Leonardus Murialdo Andita Bintang , Munawar Muniroh , Sukrisno  , Kundori  , Listyorini Haniek , Supriyanto Sapto
Published: May 2023

Purpose:  This study aims to improve the performance of the team in public organizations engaged in education at the shipping industry which is enhanced by various concepts, such as knowledge sharing, transformative interaction capability, value oriented development interaction capability.
 
Theoretical framework: Transformative Interaction capability and  Value oriented development interaction capability  provides a central role in improving team performance based on resource-based theory as a result of the synthesis of this theory carried out by previous researchers (Qamari, 2019), (wulandari, 2018 ) providing an interpretation that team members can optimize their capabilities so as to improve team performance...
 
Design/methodology/approach: The model was tested at a merchant college in Indonesia using an exploratory quantitative research design. This study will examine the relationship between the various hypotheses proposed to build a conceptual model. Data were analyzed using Amos 25. software.
 
Findings:  The results in the findings of this study indicate that there is a significant relationship that can indicate the existence of a form of academic contribution to improving team performance, namely by the concept of transformative interaction capability, value oriented development interaction ability. To improve the team's performance at the shipping college lecturers.
 
Research, Practical & Social implications:  This study aims to develop a new conceptual model that will contribute to strengthening the theory of resource-based theory. practically based on the conceptual model proposed in this study we propose a team performance improvement model.
 
Originality/value: The value of the study This study, which explains the relationship between antecedents and consequences of value-oriented development interaction capability and transformative interaction capability in improving team performance, has never been studied by previous researchers. The role of these two variables is expected to be a bridge to bridge the influence between knowledge sharing and team performance.
Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31
Authors: Yen Ly Lan
Published: May 2023

Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today.
 
Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals.
 
Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work.
 
Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different.
 
Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector.
 
Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals.  Therefore, it will greatly affect and influence the financial position in the public financial statements.
Nexus of Strategic Thinking, Knowledge-Oriented Leadership, and Employee Creativity in Higher Education Institutes
Authors: Alzghoul Amro , Algraibeh Khaled M. , Khawaldeh Khaldoon , Khaddam Amineh A. , Al-Kasasbeh Omar
Published: May 2023

Purpose: The aim of this study is to examine strategic thinking and knowledge-oriented leadership influence employees' creativity in the setting of Jordanian private universities.
 
Theoretical framework: The study employed Path Goal Theory to clarify the interaction of the variables used in Higher Education Institutes to address the issue.
 
Design/methodology/approach: The research used a “partial least squares-structural equation modeling” approach to examine the gathered data. For analysis purpose, was developed and empirically verified with data (n = 143) obtained from a random sample of private universities in Jordan.
 
Findings: The result found that Strategic thinking promotes and increases employee creativity. However, knowledge-oriented leadership moderates the causal association between strategic thinking and employee creativity.
 
Research implications: The results are presented taking into account the relevant research as well as the practical implications for higher education administrators.
 
Originality/value: The novel theoretical contribution that was made by this study is its emphasis on knowledge-oriented leadership as a moderator in the link between strategic thinking and employee creativity.
The Role of Financial Inclusion in the Stability of Islamic Banks
Authors: Eid Qasim Mousa Abu , Al Houl Mohyi Aldin Abu , Alqudah Mohammad Toma Suleiman , Almomani Mohammed Abd-Alkarim
Published: May 2023

Purpose: The purpose of this research is studying the role of financial inclusion on financial stability in the Islamic banks, Highlighting the role of Islamic law in promoting financial and banking inclusion.
 
Theoretical framework: Introduce financial inclusion and definition of financial inclusion, statement of financial stability, and the role of financial inclusion in the stability of Islamic banks, in which the concept of financial inclusion and its dimensions was reviewed.
 
Methodology: The study was based on a qualitative research method, as it collected information from books, reports, journals, newspapers, and websites. The study adopted the descriptive analytical approach to study and analyze the various aspects of financial inclusion, its dimensions in Islamic banks, and its relationship in financial stability.
 
Findings: The relationship between financial stability and financial inclusion in Islamic banks is a direct relationship and financial stability cannot be reached without achieving financial inclusion and vice versa. The financial sectors must develop two sectors in parallel to achieve the desired economic development.
 
Research, Practical & Social implications: Central banks, Islamic banks (clients /staff), financial institutions, and small clients are the main beneficiaries of these ideas.
 
Originality/value: This study contributes to determining the role of financial inclusion in financial stability, using Islamic banks, which is to determine the effect of applying financial inclusion on the financial investment of Islamic banks. The research is based on a lack of studies on research variables.
Argument Framing, Source Credibility, and Emotional Conditions: Effects on Accountants’ Whistleblowing Decision
Authors: Wulanditya Putri , Iqbal Syaiful , Prihatiningtias Yeney Widya , Subroto Bambang
Published: May 2023

Purpose: This study compared the effect of argument framing (positive-negative), source credibility (high-low), and emotional conditions (good-bad) on accountants' decisions to report fraud.
 
Theoretical framework: No research investigates cognitive and affective factors in influencing accountants' decisions to whistleblowing: (1) how an argument is framed, (2) what extent management and system demonstrate credibility, and (3) whether emotional conditions can distort these two factors. The study aimed at companies that want their employees to play a critical role in preventing fraud in the workplace.
 
Design/methodology/approach: In eight between-subject experiments, accountants faced an ethical dilemma in making a whistleblowing decision that describes a situation from a combination of all three factors (e.g., positive argument framing, low source credibility, and good emotional conditions). The authors used the Mann-Withney U-test to examine differences in accountants' whistleblowing decisions as the dependent variable.
 
Findings: The results show that argument framing, source credibility, and emotional conditions affect the accountant's whistleblowing decision. It has been empirically proven that positive argument framing increases accountants' consent to act more than negatively framed arguments. High management and system credibility also strengthen accountants rather than low credibility. Finally, good emotions can encourage accountants to act as whistleblowers, while bad emotions can prevent accountants from taking whistleblowing actions.
 
Research, Practical & Social implications: This study reveals that cognitive and affective factors need to be considered by companies related to the successful implementation of anti-fraud policies and whistleblowing systems.
 
Originality/value: This paper has implications for company management in understanding the factors that can strengthen or weaken the actions of employees to report fraud that occurs in the workplace.
Implications of Social Media and Socio-Economic Activities on Micro and Small Enterprises in India
Authors: Madhumithaa N. , Mishra Apoorwa , S Sruthi , Sivaperumal K. , Adhav Sunil
Published: May 2023

Purpose: The purpose of this research is to examine the implications of social media and socio-economic activities on micro and small enterprises in India.
 
Theoretical framework: The study will be based on the theories of social capital, network effects, and digital divide.
 
Design/methodology/approach: The research will be conducted using a mixed-methods approach, including both qualitative and quantitative data collection methods. Surveys and interviews will be conducted with micro and small enterprise owners in India to gather data on their use of social media and their socio-economic activities.
 
Findings: The findings of the study will explore the ways in which social media and socio-economic activities impact the growth and success of micro and small enterprises in India. This includes the potential for increased connectivity and networking opportunities, as well as the potential for digital divide and limited access to resources.
 
Research, practical and social implications: The research will have implications for policymakers and small business owners in India, as it will provide insight into the potential benefits and challenges of using social media for small business growth and success. It will also contribute to the broader literature on the impact of digital technologies on small businesses in developing countries.
 
Originality/value: This study fills a gap in the literature by focusing on the specific context of micro and small enterprises in India, and by using a mixed-methods approach to explore the implications of social media and socio-economic activities on these businesses.
Proposal for the Cost Model Based on Causal Activities to Rationalize the Decision-Making Pricing. Applied Study in the General Company for Leather Industries – Baghdad
Authors: Al-Ghazali Mohammed Hazim Issmeil
Published: May 2023

Purpose: The aim of this study is to shed light on the concepts of activity-based costs by studying and analyzing the relationship between activity-based cost reduction and the consolidation of pricing decisions, with proposing an activity-based cost model in the analysis of additional costs and the products that cause this to happen.
 
Theoretical framework: The proposed model and recommendations contribute to making this company apply modern cost systems that help control cost elements as well as provide annual activities information on a database, in addition to its contribution to making pricing decisions related to products.
 
Methodology: The research methodology is based on cost analysis and pricing decisions, as it chose the General Company for Leather Industries in Baghdad, one of the companies of the Ministry of Industry and Minerals, and the data was analyzed by analyzing the values ​​through cost pools. Study and sample population: Account managers and employees in the General Company for Leather Industries.
 
Findings: The conceptual framework is useful for the company's management, account managers and control to make the company more effective in allocating costs based on activities and knowing the reasons for the high costs due to the use of traditional methods of costing.
 
Research, Practical & Social implications: The study can benefit the company in controlling the high additional costs and controlling the pricing decisions of industrial products, especially the leather industry.
 
Originality/value: The value of the study is tested the relationship between additional costs and pricing decisions using the activity-based cost method, which was applied in the General Company for Leather Industries.
Development Strategy for Disadvantaged Regions Based on Leading Sectors in the Eastern Aceh Region
Authors: Nurlina  , Andiny Puti , Muda Iskandar
Published: May 2023

Purpose: The purpose of this study is to analyze the development strategy of disadvantaged areas based on leading sectors in the Eastern Aceh Region. 
 
Theoretical framework: The priority of the development strategy for underdeveloped areas is the empowerment of the agricultural agribusiness system.
 
Design/Methodology/Approach:  The analysis method used is Klassen, LQ, Shift Share, and SWOT Typology analysis. Based on the results of the Klassen typology analysis using data from 2010-2017, it was obtained that the regencies/cities that are included in the category of underdeveloped areas in the Eastern Aceh Region are East Aceh Regency and Aceh Tamiang Regency. 
 
Findings: The results of the LQ analysis, the base sector in East Aceh Regency is the mining and quarrying sector. Based on shift share analysis, sectors that have a competitive advantage are large trade and retail, car and motorcycle repairs. Furthermore, based on the SWOT analysis, the priority of the development strategy for disadvantaged areas is to socialize and promote regional potential to outside parties (investors). Meanwhile, in Aceh Tamiang Regency, based on LQ analysis, which is the base sector, namely mining and quarrying. 
 
Research, Practical and Social implication: The shift share analysis, the sector that has a competitive advantage is construction. Furthermore, based on the SWOT analysis, the development strategy for underdeveloped areas is the empowerment of the agricultural agribusiness system. This strategy leads to increasing the ability and independence of agricultural and institutional human resources (HR) to be able to make optimal use of agricultural resources through the use of appropriate technology to increase productivity, income and welfare of farmers, planters and fishermen. This research to support of development strategies should be directed at policies that have an optimal impact on economic growth, increase people's income, reduce poverty and create jobs so as to reduce the unemployment rate and improve the quality of human resources.
 
Originality/Value: The originality of research in the form of poverty analysis with the Klassen Typology Analysis model, Location Quotient (LQ) Analysis, SWOT Analysis and Shift Share Analysis which were not carried out by previous research.
The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange
Authors: Ngoc Bui Thi , Phuong Nguyen Thi Thanh , Oanh Le Thi Tu
Published: May 2023

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.
 
Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.
 
Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.
 
Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.
 
Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.
 
Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally.
The Ecosystem of Shared Value Model for the Community Development Program in Saguling Hydroelectric Power Station area (West Java)
Authors: Herfiantara Billyandri , Hariadi Melia Famiola
Published: May 2023

Purpose: This study aims to integrate CSR programs and stakeholders in the Saguling Reservoir area (West Java) by proposing recommendations in the form of an ecosystem of shared value model that can be implemented by all stakeholders in related ecosystems to restore the function of the Citarum River and increase regional competitiveness, to increase the standard of living of the people in the area.
 
Theoretical framework: The theoretical framework used is The Ecosystem of Shared Value as a New Model of CSR, Pentahelix Collaboration, and Nature-Based Solution Approach.
 
Design/methodology/approach: This study uses a qualitative research approach with an action research design. There are two types of data used in this study, namely Primary Data (Group Discussion, Observation, and Depth Interview) and Secondary Data (Literature and Document Review). This study also uses the data analysis technique of the Miles and Huberman model which consists of three stages that must be carried out, namely data reduction, data display, and data verification.
 
Findings: The results show that the CSR approach in the Saguling Hydropower area is quite good, but the shared value generated is still low, especially for the Saguling Reservoir and the hydropower itself, because the current community development programs are only aimed at the community. The community development program in the Saguling Reservoir has been running for a long time, but these programs have not been integrated, so an ecosystem of shared value model is needed that can integrate several of these programs. The mapping of community development programs along the Citarum river basin (West Java) from upstream to downstream (Citarum River ring 1 area) must be carried out through intense collaboration and coordination with stakeholders.
 
Research, Practical & Social implications: The practical implication is that this ecosystem of shared value model can help stakeholders carry out a common agenda, namely "Restoring the Functions of the Citarum River". In addition, the application of the model, which is also accompanied by the ongoing collaboration between stakeholders, can transform the Saguling Reservoir area into a tourist village area as a form of support for the development agenda in West Java and Indonesia.
 
Originality/value: The research carried out is very significant in the study of corporate social responsibility, especially in the implementation of the ecosystem of shared value model, the output of which is a change towards a tourism village area. This research is also research oriented to social change.
Participation of Batik SMEs Towards Business Independence And Collaborative Advantage: A Case Study On Natural Color Batik Smes
Authors: Hadi Prasetyo , Nurfauziah Nurfauziah , Suhartini  , Muafi Muafi
Published: May 2023

Purpose:  This study aims to answer the level of participation of batik SMEs toward business independence and sustainable collaborative advantage.
 
Theoretical framework: Participation theory in the context of SMEs is needed so that MSMEs can take advantage of company-specific assets so that they can increase competitiveness and independence and (Nazaruddin & Anwarudin (2019; Chesoli, 2013) and collaborative advantage (Holmes et al., 2019; Stevens, 2013; Huxham & Vangen, 2005).
 
Design/methodology/approach: This is descriptive qualitative research with participants of natural color batik SMEs in Klaten, Central Java. This is because Klaten is one of the areas that have a very strong craft and batik industry ecosystem.  The researcher conducted unstructured direct interviews with participants and directly visited business locations. Researchers used triangulation techniques to obtain the validity of the data obtained
 
Findings: The results prove that active participation from SMEs can improve business independence and collaborative advantage.
 
Research, Practical & Social implications: This research has implications that when participation programs are implemented by creative SMEs, SMEs can increase business independence and collaborative excellence
 
Originality/value: Participatory research in the context of SMEs related to SME independence and collaborative advantage is still very limited, especially when using a qualitative approach.
Effect of Competence, Whistleblower, and Probity Audit on
Authors: Syamsuddin  , Rahmawati  , Indrijawati Aini , Bandang Agus
Published: May 2023

Purpose: The aim of this study is to examine the effect of competence, whistleblower, and probity  audit  on the detection of fraud in the procurement of goods and services, with emotional intelligence as a moderator..
 
Theoretical framework:    The theory used in this study to derive hypotheses is based on the Agency Theory and Goal Setting Theory. Agency theory (Jensen and Meckling, 1976) describes a contract between owners and managers to manage and control company assets to maximize the owner's welfare. Goal Setting Theory (Locke and Latham, 2002) states that important factors that influence individual behavior can be seen in the efforts made by individuals to achieve a goal and individual commitment to that goal. In this theory, the auditor entrusted by the principal (the people) is considered capable and able to produce a higher quality audit and the auditor works in the interests of the principal, so the auditor is considered an agent of the principal. Government auditors represent the principal (the people) and have the task of supervising, evaluating, and examining program activities that have been implemented, especially the use of funds for the procurement of goods/services.
 
Design/methodology/approach:    This research is correlational descriptive research. The population in this study were auditors at BPKP Representatives and inspectorate of south sulawesi province. There are 2 types of data used in this study, namely primary data and secondary data. The analytical model used to test the hypothesis is Moderated Regression Analysis (MRA).
 
Findings:  The results of the study show that competency, whistleblower, and probity audit have an effect on the detection of fraud in the procurement of goods and services. In addition, emotional intelligence can moderate the influence of competence, whistleblowing, and probability audits on the detection of fraud in the procurement of goods and services.
 
Research, Practical & Social implications:  The results of this study can be a reference for further research regarding the determinants of fraud detection. This also has implications for the government to be able to consider the factors that exist in this study which are considered to have a good effect in increasing the detection of fraud in the process of procurement of goods/services to encourage the establishment of good governance government.
 
Originality/value:    This research is very important to obtain a governance model in the agency tasked with conducting state financial audits.