bluuebunny/crossref_metadata_2025 huggingface dataset:
An Analysis of Effects of Forensic Auditing in Detecting Fraud in State Owned Enterprises: A Case Study of ZESA
Authors: Newman Wadesango , Tshuma Zibusiso , Sitsha Lovemore
Published: August 2023

Purpose: In order to ensure effectiveness in State Owned
Enterprises, (SOE) forensic auditing significantly plays a huge role in
the detection and prevention of fraud. State owned Enterprises play
a big role in any country as they provide commercial services or
activities to the public. Their business involves transacting huge
sums of money in their day to day operations. The state has
significant control through full, majority, or significant minority
ownership. There are fraudulent activities occurring in these
enterprises as a result of poor controls in these organizations, hence
forensic auditing plays the role. The purpose of the study was to
examine how forensic auditing services aid in fraud detection in
State Owned Enterprises.
Methodology: Quantitative research methodology was adopted and
questionnaires were used to collect data.
Findings: The results indicated that forensic auditing has a
significant positive correlation relationship in fraud detection in
SOEs.
Originality/Value: Forensic auditing although used by ZESA, is not
being effectively implemented to detect and prevent fraud.
Financial Performance of Print Media in Advent of Social Media: A Case of the Manica Post
Authors: Wadesango Newman , Nyandoro Alice , Sitsha Lovemore
Published: August 2023

Purpose: The print media industry is on a declining trend in both
the number publications and revenue even though the print medium
remains relevant in news dissemination. The Zimbabwe newspaper
industry has recently been suffering from financial challenges as
indicated by the published financial reports for the period under
study, one of the reasons for the decline in revenue being the
looming of social media. It is due to this background that the
researchers sought to investigate the financial performance of print
media in advent of social media.
Methodology: A quantitative research methodology was adopted.
Data was obtained from The Manica post using questionnaires.
Regression of data gathered was analysed using SPSS software
Findings: The study reveal that social media has caused the print
media, particularly the newspaper division a huge loss in revenue
and advertisement and it indicated that there is a negative
relationship between financial performance and social media.
However other macroeconomic variables like politics and legislation
should be taken into consideration.
Originality value: The print media sector should adopt new
technologies and establish plans to increase its online audience’s
clientele base.
The Crucial Macroeconomic and Microeconomic Determinants of Retail and Corporate Credit Risks
Authors: Farag Karim , Kassem Taha , Ramzy Yasmine
Published: August 2023

Purpose: In early 2018, the corporate non-performing loan ratio
began to climb steadily, showing some threats to the financial health
of the Egyptian banking system. Therefore, the determinants of
corporate and retail credit risks in the banking sector of Egypt during
2013-2020 were studied in the present work to provide better
insight into how the macroeconomic and microeconomic
determinants affect the level of credit risks.
Methodology: the present research utilized the Dickey-Fuller test to
assess the stationarity of the panel data and then employed the
generalized method of moments (GMM) for data analysis.
Findings: it was found that asset size, loans-to-deposits, inflation,
gross domestic product (GDP), and lending interest rate were
negatively associated with the corporate credit risk, while the capital
adequacy ratio, foreign direct investment (FDI), and public debt were
positively related. Moreover, the loans-to-deposits ratio was
negatively associated with retail credit risk, while the capital
adequacy ratio was positively related.
Originality/Value: In this context, classifying the credit risk into
corporate and retail credit risk was very crucial as it illustrated that
the corporate credit risk was more sensitive to the determinants than
the retail ones.
A Survey of the Influence of Skill Sets on the Performance of Professional Accountants
Authors: Joshi Prem Lal
Published: August 2023

Purpose: This study has two purposes: i) to determine which skill
sets are considered the most important and necessary for today's
accountants, and ii) to investigate the impact of major categories
such as business skills, soft skills, technical and digital skills, and
ethical skills on the performance of accountants in the workplace
Methodology: Under the assumption that there is an infinite
population, a sample of 315 accountants was randomly chosen from
the contacts on LinkedIn. In order to categorise 22 skills into four
groups—business, soft, technical, digital, and ethical skills—data was
collected from 91 respondents (28.3% response rate) during the
course of the month of February 2023
Findings: According to the study's results, today's accountants place
a higher value on time management, problem-solving, critical
thinking, knowledge of and ability to interpret accounting standards,
leadership (SS), business knowledge (BS), professional behaviour,
adherence to the code of conduct (ES), financial statement
preparation, interpretation, and analysis (TDS), as well as other
skills. The independent variables "business skills" (BS), "technical
and digital skills" (TDS), and the control variable "continental
location" (CL) all significantly improve the employment performance
of accountants, according to the findings of the regression analysis.
Originality/Value: This study advances both theory and
application. It places a strong emphasis on educating professional
accountants about the need to arm themselves with the newest skill
sets in light of a changing environment in order to improve their
performance at work. It also looks at the most important skills that
affect how well professional accountants perform. The study
recommends that colleges and institutions provide accounting
students enough time to acquire each of the four skill sets. To
enhance these skills, particularly business, technological, and digital
capabilities, professional accountants should take part in CPD with
their employers.
Proactive Approaches To Stakeholder Engagement
Authors: Wadesango Ongayi
Published: August 2023

Purpose: Effective engagement is a two-way process where
stakeholders are not merely consulted or listened to, but where a
company makes a sincere attempt to engage in a dialogue to respond
to stakeholder concerns (Rossouw, 2015; Aina, 2019:60).
Responding to stakeholder concerns builds trust, and experience
shows that trust and relationships take time to build but are valuable
assets. To build trust, the company must show that it has listened
and acted in response to stakeholder concerns. This is why ongoing
communication with, and reporting to, stakeholders is such an
important component in any engagement strategy. The purpose of
the study was to ascertain the various approaches to stakeholders’
engagement.
Methodology: In terms of data collection, the author sourced and
reviewed literature on the topic. Among others, these sources
included journal articles, books, magazines, newspapers and King IV
report
Findings: The results indicated that companies use different
approaches on stakeholders and engagement and the study
concludes that inclusivity approach adopted in the King IV report is
instrumental in developing engagements that are collaborate and
may build sustainable relationships with stakeholders.
Originality/Value: Proactive continuous engagement with
stakeholders brings mutual trust and builds sustainable
relationships.
Transition Of Access To Finance For Women-Owned SMEs: Pre And Post COVID-19 Micro-Study For Bulawayo Metropolitan
Authors: Bayai Innocent , Aluko Timothy O. , Chimutanda Mecury V.
Published: August 2023

Purpose: This study seeks to delineate the transition of access to
finance for women-owned SMEs (pre and post COVID-19) in
Bulawayo Metropolitan as a way of understanding the adequacy of
financing and recovery potential of SMEs post the pandemic.
Methodology: The study adopts survey methods (questionnaires
and interviews) on a conveniently selected but diverse (different
economic sectors, formal and informal, different sizes and business
forms) sample of women-owned SMEs in Bulawayo Metropolitan.
Findings: The study confirmed the widening financing gap for
women-owned SMEs on account of SMEs’ reduced bankability and
reduction in tenability of most financing sources post COVID-19. The
emergence of new costs (rental and debt arrears, revival of
operations, re-hiring of labor, acquiring of technology, financing
working capital and retooling increase) increased SMEs’ financing
needs post COVID-19. Targeted financial intervention is imperative
for a speedy recovery of women-owned SMEs post the pandemic
Originality Value: This study provides an uncommon transitory
dimension of literature on access to finance for women-owned SMEs
(prior and post COVID-19). Secondly, tracing the transition of access
to finance for women-owned SMEs advances intervention strategies
for timeous recovery of the SMEs. Thirdly, to the best of our
understanding, this paper is the first to adopt a gendered approach
to the transitory status of access to finance.
Modeling and Forecasting Unemployment Rate in Tanzania: An ARIMA Approach
Authors: Tengaa Peter E. , Maiga Yohana M. , Mwasota Amos M.
Published: August 2023

Purpose: This study aims to develop a reliable forecasting approach
for Tanzania's unemployment rate and provide policymakers with
an effective tool for decision-making. Unemployment forecasting is
vital for informed policymaking, particularly in countries like
Tanzania.
Methodology: This study employs a quantitative research design
and adopts Box Jenkin's methodology and the ARIMA
(AutoRegressive Integrated Moving Average) model for
unemployment forecasting in Tanzania. The entire available dataset
for the specified period is utilized, employing a non-probability
sampling technique. Diagnostic tests, including ACF (AutoCorrelation
Function), PACF (Partial AutoCorrelation Function), and unit root
analysis, are conducted to guide the optimal model selection.
Differencing addresses non-stationarity in the time series data by
removing trend and seasonality effects. The optimal model selection
is based on criteria such as AIC (Akaike Information Criterion),
Schwartz, and Hannan-Quinn.
Findings: The study finds that the ARIMA (3,1,4) model
demonstrates superior performance in forecasting the
unemployment rate in Tanzania. Diagnostic checks validate the
adequacy of the model, revealing white noise residuals. The forecasts
indicate a consistent downward trend in unemployment rates over
the next nine years, suggesting potential labour market
improvements in Tanzania. These findings enhance our
understanding of Tanzania's unemployment dynamics and provide
valuable insights for policymakers.
Originality/Value: The study lies in its application of Box Jenkin's
methodology and the ARIMA model to unemployment forecasting in
Tanzania. By utilizing the entire available dataset and employing
diagnostic tests for model selection, the study enhances the
reliability of the forecasting approach. The study offers policymakers
an informed decision-making tool by providing accurate forecasts
and capturing underlying trends.
The Effect of Firm Financial Performance, Free Cash Flow and Cash Holding on Overinvestment
Authors: Khair M Wildan , Diantimala Yossi , Yusmita Fifi
Published: August 2023

Purpose: This study examines the impact of firm
financial performance, free cash flow, and cash holding
on the overinvestment of manufacturing companies
listed on the Indonesia Stock Exchange in 2017-2021.
Methodology: We employed 315 manufacturing
companies listed on the Indonesia Stock Exchange for the
2017-2021 period as samples. The data required is
correlated to financial performance, free cash flow, cash
holding, and company overinvestment. Data is input
manually from the financial reports obtained from the
website of each firm. To examine the hypothesis, this
study applied multiple regression analysis methods.
Findings: The results show that free cash flow has a
significant and negative effect on overinvestment. It
illustrates that higher free cash flow does not encourage
a manager to overinvestment. This result support
hypothesis 1 (H1). Cash holding affects overinvestment
positively and significantly. These results indicate that
higher cash holdings inspire managers to
overinvestment. These results support hypothesis 2 (H2).
Firm performance influences overinvestment negatively
and significantly. This result indicates that higher firm
performance does not motivate a manager to
overinvestment. These results support hypothesis 3 (H3).
Originality/Value: Difference from the previous study,
this study examines the impact of financial performance,
free cash flow, and cash holding on overinvestment in
one comprehensive model.
The Role of the Zimbabwean Government in the Implementation of Management Accounting among Small and Medium Enterprises
Authors: Dlamini Banele , Schutte Daniel P , Sibanda Prisca
Published: August 2023

Purpose: This paper aimed to investigate the role of the
Zimbabwean government in the implementation of
Management Accounting Practices (MAPs) among Small
and Medium Enterprises (SMEs). Management
accounting is a crucial instrument for success,
particularly for SMEs, according to earlier studies. The
study noted that there is a dearth of literature on the
government's support for the adoption of management
accounting SME sector.
Methodology: Semi-structured interviews were used to
gather information from 88 participants. Zimbabwe has
no SME database, hence, a chain referral sampling
technique was used. The data were interpreted using
qualitative content analysis.
Findings: The study found that there is little that is done
by the Zimbabwean government in promoting the use of
management accounting among SMEs The areas covered
in government-sponsored training for SMEs are
bookkeeping, entrepreneurship, and tax preparation;
management accounting is not addressed.
Originality/Value: In order to increase public
understanding of MAPs, the research advises the
Zimbabwean government to conduct seminars, launch
awareness-raising campaigns, and establish policies that
encourage the use of management accounting.
Earnings Quality During COVID-19 Pandemic: Evidence from South African Listed Companies
Authors: Fonou-Dombeu Nyanine C. , Nomlala Cyril B. , Nyide Celani J.
Published: August 2023

Purpose: During unstable economic conditions, investors are
risk averse and rely on fundamental information such as
accounting information to make investment decisions. It is
reported that during the COVID-19 pandemic, businesses have
used accounting discretion in order to cope with difficult
economic conditions. The use of discretion in the accounting
process may instigate earnings manipulations which reduce
earnings quality. This raises the following research question:
has earnings quality decreased during the COVID-19
pandemic? This paper aimed at examining earnings quality
(EQ) of South African listed firms during the COVID-19
pandemic. Specifically, the study examined the EQ of these
firms before and during the COVID-19 pandemic.
Methodology: Weighted least square regression was used to
analyze a sample of 132 non-financial firms listed on the
Johannesburg Stock Exchange (JSE) over the period of 2018 to
2021. The sampled firms were extracted from the IRESS
research domain. Conservatism and accrual quality were used
to measure earnings quality because these two measures
required the exercise of discretion.
Findings: The results attained were mixed and suggested that,
although the sampled firms did not apply accounting
conservatism in reported earnings during the COVID-19
pandemic period as compared to the period before the
pandemic, there is no evidence of the use of accrual quality to
manipulate earnings during the pandemic period as compared
to the period before the pandemic.
Originality/Value: The paper will shed light on whether
accounting information remains reliable during unstable
economic conditions. In addition, it will inform regulators on
whether the accounting standards were consistently applied
during the COVID-19 pandemic.
Modelos de atención de niñas, niños y adolescentes no acompañados en México
Authors: Silva Aída
Published: August 2023

La movilidad en territorio mexicano de niñas, niños y adolescentes (NNA) sin la compañía de padres o tutores es una problemática delicada y compleja que observa al menos 25 años de vigencia. A partir de un análisis documental, el objetivo del presente artículo es discutir la legislación mexicana relacionada con este particular grupo de población, desde sus fundamentos en derechos humanos y el interés superior del niño, hasta los modelos o programas de atención que han buscado hacer efectivas dichas garantías. En 2021se registró el máximo histórico de 112 192 NNA no acompañados aprehendidos en la frontera México-Estados Unidos (Kandel, 2021), urgiendo el robustecimiento de estos esfuerzos. Sin embargo, el análisis sugiere que ha habido un desarrollo desarticulado y un abordaje fragmentado, con dificultades para pasar de la abstracción legislativa a la operacionalización en la vía de la coordinación interinstitucional y la asignación de presupuestos.
Pengaruh Promosi, Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Produk Bear Brand di Kota Batam
Authors: Oktavira Widiyanti , Sunargo
Published: August 2023

Pertumbuhan produksi susu segar di Indonesia mengalami turun naik dalam hal permintaan susu segar setiap tahunnya, akan tetapi pada tahun pada tahun 2020 sampai 2021 permintaan susu segar meningkat hal ini karena ada kecenderungan masyarakat Indonesia untuk mengkonsumsi lebih banyak susu Bear Brand di Indonesia sesuai dengan pertumbuhan kasus Covid-19 pada tahun tersebut. Akan tetapi sejak mulai hilangnya virus Covid-19 di Indonesia penjualan Bear Brand menurun hal ini dikarenakan kurangnya promosi yang diberikan, kualitas produk yang tidak berinovasi serta citra merek belum sepenuhnya dapat teringat oleh semua kalangan. Tujuan penelitian ini untuk mengetahui bagaimana promosi, kualitas produk dan citra merek dapat mempengaruhi keputusan pembelian pada produk Bear Brand di Kota Batam. Penelitian ini menggunakan kuantitatif dengan deskriptif. Populasi yang digunakan merupakan pembeli atau yang mengkonsumsi produk susu Bear Brand di Kota Batam, dengan menggunakan rumus lameshow dengan hasil perhitungan 100 responden. Alat analisis meliputi uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh dan uji hipotesis. Hasil penelitian dapat menunjukkan bahwa promosi, kualitas produk dan citra merek dapat memberi pengaruh positif dan signifikan secara parsial ataupun simultan terhadap keputusan pembelian pada produk Bear Brand di Kota Batam
Analisis Perilaku Wajib Pajak dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Batam Selatan
Authors: Angel S Naomi , Janrosl Viola Syukrina E
Published: August 2023

Pembayaran pajak merupakan salah satu bentuk kewajiban pemerintah dan keikutsertaan wajib pajak dalam pelaksanaan kewajiban perpajakan secara langsung dan bersama-sama untuk pembangunan nasional dan pembiayaan negara. Di Indonesia, wajib pajak orang pribadi hanya memiliki tingkat kepatuhan 60 sampai 70%, persentase ini belum termasuk wajib pajak pemerintah atau badan. Tim Sosialisasi E-Filling KPP Pratama Batam menyampaikan bahwa banyak wajib pajak yang tidak mengetahui dan tidak memiliki pengetahuan tentang cara penggunaan E-Filling. Metode penelitian menggunakan kuantitatif dengan jumlah sampel 100, Teknik analisis dengan menguji deskriptif, asumsi klasik dan hipotesis, Perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, ada pengaruh terhadap Penerapan E-Filling atas Kepatuhan Wajib Pajak Orang Pribadi dan Perilaku Wajib Pajak dan Penerapan E- Filling ada pengaruh pada Kepatuhan Wajib Pajak Orang Pribadi secara stimulant.
Membangun CRM (Customer Relationship Management) Pada Usaha UMKM Bola Ubi di Kota Batam
Authors: Hasan Golan , Andrew Andrew , Agustin Conny , Seren Seren , Enjelia Yuyu
Published: August 2023

Sustem of the developing technological advances for various business sectors, namely Micro, Small and Medium Enterprises (MSMEs) its call CRM. MSMEs keep up with technological developments by innovating in order to survive and reinforce the long-term relationships that are fostered between businesses and customers. The aim is to help MSMEs automate sales, marketing, and increase customer attention by providing services through social media to support MSME services better in business development, with the topic of how to build customer relationship management (CRM) in the UMKM Bola Ubi Batam City business. The results that Bolaubi Batam UMKM in building Batam City Customer Relationship Management (CRM) uses 3 stages, namely acquire, enhance, and retain. The CRM system that has been implemented is good and is very suitable for Bolaubi's MSME business in utilizing technology through social media, namely whats app business, Instagram, web, Facebook, web, and grabfood, gofood and shoopee food applications used as a form of business interaction tool and operational system support currently running between UMKM Bolaubi and customers and reaching more new customers. This application is made according to customer needs, so that customers increase with better service, long-term relationships are maintained with customers, it is also a solution in the ease of transactions, information and communication with UKMK Bola Ubi.
Pengaruh Kualitas Pelayanan, CRM dan Citra Merek Terhadap Loyalitas Tamu Menginap di Hotel Horison Ultima Bekasi
Authors: Yuliasti Nadia , Cyasmoro Verry
Published: August 2023

This study aims to explain the impact of service quality, Customer Relationship Management (CRM), and brand image on guest loyalty at Hotel Horison Ultima Bekasi. The research adopts quantitative methods and acquires primary data through the distribution of questionnaires to a sample of 100 randomly selected customers from Hotel Horison Ultima Bekasi, utilizing a purposive sampling technique. The data analysis involves employing a multiple linear regression model, as well as conducting classical assumption testing, multiple linear regression testing, coefficient of determination testing, and hypothesis testing using the t-test and f-test. The findings reveal that service quality, CRM, and brand image collectively exert a significant influence on guest loyalty at Hotel Horison Ultima Bekasi. In light of these results, it is recommended that Hotel Horison Ultima Bekasi concentrates on enhancing these three variables to foster more favorable perceptions and cultivate a sense of loyalty among its guests
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Sebagai Akuntan Publik
Authors: Nadya Amelia  , Haposan Banjarnahor
Published: August 2023

Penelitian ini bertujuan untuk menganalisis pengaruh penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional terhadap minat mahasiswa akuntansi di Kota Batam untuk berkarir sebagai akuntan publik. Populasi yang akan diteliti adalah mahasiswa jurusan Akuntansi di perguruan tinggi yang berada di Kota Batam pada semester genap dengan berjumlah 1660 mahasiswa dengan penentuan besar sampel menggunakan slovin dengan total 322 responden. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji pengaruh dan uji hipotesis. Temuan analisis regresi linier berganda menunjukkan bahwa  penghargaan finansial menghasilkan peningkatan kepada minat berkarir dalam besaran 25,8%. Pelatihan profesional berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 17,4%. Pertimbangan pasar kerja berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 11,1%. Pengakuan profesional sebesar satu satuan dapat dengan berpotensi menghasilkan peningkatan kepada minat berkarir dalam besaran 26,5%. Temuan analisis koefisien determinasi (R2) menyebutkan bahwa minat berkarir sebagai akuntan publik dapat diperjelaskan dari variabel penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional sebesar 57,7%. Hasil analisis hipotesis secara parsial maupun secara simultan menunjukkan bahwa penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan pengakuan profesional memiliki pengaruh positif yang signifikan terhadap minat berkarir sebagai akuntan publik
Analisis Pengetahuan Investasi, Return Investasi dan Motivasi Investasi Terhadap Minat Investasi Mahasiswa Akuntansi Kota Batam
Authors: Felisiah Elvi , Natalia Erni Yanti
Published: August 2023

Investment is a preparatory action carried out by someone to prepare funds in the future. This preparation is done by investing, such as saving in the capital market, managing money to turn into a business, or buying property. In addition, by investing, the community has participated in building the country's economic development, this happens because with investment, the money circulating in the market can be monitored by the government. Investments can be made by all groups, especially students, right now everything become easier especially the requirement for starting an investment, many of securities investment only need IDR 100,000 to start an investment. The main purpose for doing this research is to know what  kind of influence that come from effect knowledge of investment, investment returns and motivation of investment on the investment interest of accounting students in Batam City. The source of data used for research is using primari data, namely by distributing questionnaires to accounting students at Batam International University. The population used in this study was 609 students and then calculated using slovin technic with 5% margin of error. The application used to process questionnaire data is SPSS V26. The results of this research shown that knowledge of investment, investment returns and investment motivatiion have a significant effect on the investment interest of accountning students based in Batam City.
The Effect of Crypto Currency Return and Volume on The Indonesian, Philipphine and Thailand Stock Exchange period of 2020-2022
Authors: Hanita Vivin , Hendra Hendra , Angreni Tri
Published: August 2023

Currently the crypto currency market continues to surge, and is experiencing explosive growth. These fast-rising crypto currencies are attracting the attention of investors and traders, as they offer the potential for huge profits quickly. This study aims to analyze the effect of Crypto currency Return and Volume on Stock Exchanges in 3 Countries, namely Indonesia, Thailand and the Philippines. This analysis uses the time series data regression method. The research period uses a monthly scale from 1 January 2020 to 31 December 2022, with a total of 108 data. The test results show data that crypto currency returns and crypto currency volume have an effect on the movement of the Stock Price Index in Indonesia, Thailand and the Philippines
Digital Marketing: Sebagai Strategi Pemasaran Produk Home Industry di Wilayah Oku Timur
Authors: Yansahrita Yansahrita , Fauzi Fauzi , Irviani Rita
Published: August 2023

Teknologi memainkan peran yang krusial dalam pemasaran produk home industry di wilayah Sumatera Selatan khususnya Kabupaten OKU Timur. Penggunaan media sosial seperti Facebook, Instagram, WhatsApp dan Platform lainnya menjadi sangat penting dalam mempromosikan produk home industry. Dengan menggunakan media sosial, para pelaku usaha dapat berinteraksi langsung dengan calon pelanggan, menampilkan produk-produk terbaru, dan menerima pesanan. Konten visual dan kreatif di media sosial juga membantu menarik perhatian calon pembeli. Dalam penelitian ini menggunakan pendekatan kualitatif dengan menganalisa dampak dari pemanfaatan digital marketing dan hasil penelitian terdahulu yang mendukung kajian yang dilakukan. Dari analisa penelitian yang dilakukan bahwa penggunaan digital marketing memiliki pengaruh yang sangat baik bagi peningatan akses pasar yang lebih luas, biaya yang rendah, kemampuan bersaing dengan perusahan yang lebih besar, serta keterlibatan konsumen secara langsung dengan produsen sehingga memungkinkan interaksi yang lebih efektif dan efesien.
ISLAMIC COOPERATIVES: OPERATIONS AND EVIDENCE FROM ORGANIZATION OF ISLAMIC COOPERATION (OIC) COUNTRIES
Authors: Elfaki Hamida , Che Embi Nor Azizan
Published: August 2023

The Islamic finance industry has only been dominated with Islamic banking, Takaful, Islamic capital, and the money market, although, the Islamic cooperative (I-Coop), which is a non-financial institution in most cases is yet to be fully adopted in the contemporary Muslim societies. The Islamic cooperative can be a development reform tool or a social and economic growth method, it can be used to offer interest-free loans and to cover specific demands in rural and urban settings. The main purpose of this study is to investigate Islamic cooperative operations in some OIC countries. This study adopted the content analysis method by reviewing literature as the evidence to demonstrate and provide insights into various critical factors that have prompted the establishment of Islamic cooperatives in some OIC countries. Samples of literature for OIC countries were found and examined. Three I-Coop membercountries were given focus to (Malaysia, Indonesia, and Nigeria). The findings show that Islamic cooperatives only exist in few OIC countries. It was found that the OIC countries have emphasised more on operating Islamic banking rather than Islamic cooperatives. It was also noticed that the lack of the well-regulated Islamic cooperatives in these countries is due to lack of the government support to established it. However, in Nigeria, the Islamic cooperative is considered new, but the study found various types of Islamic cooperatives already operating there. Lastly, based on the experiences of the Islamic cooperatives in the selected countries, the study suggested creating more awareness, promotions, and guidelines most especially within the OIC countries.
THE DIGITAL BANKING SERVICES: A SELECTION MODEL FROM ISLAMIC BANKS
Authors: Hidayat Achmad , Kassim Salina
Published: August 2023

The digital banking services which consist of internet banking and mobile banking have occupied an important role in the financial sector. Despite the importance of digital banking, Islamic banks in Indonesia have encountered issues with the adoption of digital banking such as budget constraints as well as sizable investment. Therefore, it is important to examine how to prioritize the selection of digital banking services in Islamic banking. This study aims to propose a model for prioritizing the selection of digital banking services in Islamic banking by applying document research through analyze way the paper or journals and other published sources concerning with the digital banking and product development in Islamic banking. While most of the studies conducted in the conventional banking, in this study the proposed model is built to address the Islamic banking. The proposed model comprisessix criteria and six alternatives of services that should be considered in the selection of digital banking services from Islamic banks perspective. The proposed model involves general criteria that presence in the general banking context (conventional banking or Islamic banking) and specification criteria which only presence in the Islamic banking namely Sharia (Al-Syari’ah). Therefore, the proposed model has characterized the model utilized for the Islamic Bank in prioritizing the services in digital banking.
QARD ALHASSAN INSTITUTION AS A SUSTAINABLE ETHICAL FINANCING SOLUTION FOR MIDDLE­CLASS INDIVIDUALS IN MUSLIM­MAJORITY COUNTRIES
Authors: Al-Aidaros Al-Hasan Muhammad
Published: August 2023

The purpose of this study is to propose a Qard Alhassan institution based on a Quranic concept regarding financing and borrowing. It is whereby a certain group of society is assisted, specifically middle-class individuals, that helps them get the finance they need and to return what they borrowed without any interest, while preserving the capital of the lenders who will receive the Hereafter reward, but the institution goal is not striving for profits though it may impose minimal fees for its services. The study used a qualitative approach. A holistic review of the Quranic verses, that mention several financial issues such as Riba, Qard alhassan, the study concludes that there is an urgent need to integrate the elements of Iman (believe in Allah) and Akhlaq (Islamic ethics) into the Islamic finance equation. In order to find out the obstacles that may face Qard Alhassan institution, the study presented and analyzed the case of theMalaysian Hajj Corporation project (known as Lembaga Tabung Haji), as there are elements of similarity with the proposed institution. In addition, over 100 personal interviews conducted, in two stages, with Malaysian and Arab experts in the academic and professional aspects in the Islamic financial and banking sector. The interviews conducted in span of 5 years (from 2018 to the end of 2022). The study has proposed a new Islamic financing project that represents the idea of Qard Alhassan institution, provided that several elements to be implemented as mentioned in the study’s recommendations.
PENGURUSAN ORGANISASI PERUSAHAAN PERIKANAN OLEH JURAGAN LAUT DALAM DI MALAYSIA
Authors: OTHMAN NORFATIHA , Abdul Latip Abdul Rahman , Sa'at Nor Hayati , Awang@Mohd Noor Nor Hanim
Published: August 2023

Organisasi merupakan satu unit sosial yang mengandungi individu atau kumpulan yang mempunyai kebergantungan antara satu sama lain untuk mencapai matlamat organisasinya. Bagi memastikan sesebuah organisasi mencapai matlamat yang diinginkan, kepengurusan dalam sesebuah organisasi atau perusahaan adalah penting. Begitu juga dalam perusahaan aktiviti penangkapan ikan laut dalam yang sering dikatakan tidak tersusun dan tiada organisasi. Justeru kajian ini bertujuan menjelaskan corak pengurusan organisasi aktiviti penangkapan ikan oleh juragan laut dalam. Kajian dilakukan di Wilayah Ekonomi Pantai Timur (ECER) Semenanjung Malaysia, iaitu di Kelantan, Terengganu, Pahang dan Johor Timur iaitu Mersing. Responden kajian ini adalah seramai 17 orang, iaitu lima di Kelantan, tiga di Terengganu, enam di Pahang dan tiga di Mersing menerusi pendekatan kualitatif. Penemuan kajian menunjukkan juragan ini yang merupakan pengurus perusahaan mempunyai organisasi yang bersistematik dan teratur. Malah mereka boleh menyusun setiap ahli organisasi mengikut kepakaran bidang sama ada organisasi di darat mahupun organisasi di laut. Penemuan ini secara tidak langsung dapat menghuraikan kecelaruan kepada umum bahawa komuniti nelayan sebenarnya mempunyai perancangan dan pengurusan dalam menjalankan operasi tangkapan ikan.
A SURVEY ON THE IMPORTANCE OF PUBLIC-PRIVATE PARTNERSHIP PROGRAM IN MALAYSIA: PUBLIC PRACTITIONERS' PERSPECTIVE
Authors: Che Abdul Amir Faisal , Mhd Sarif Suhaimi
Published: August 2023

This study aims to determine the importance of Public-Private Partnership (PPP) programs as perceived by public practitioners in Malaysia. Other than that, we examine the differences in perceptions between groups of public practitioners, particularly from the PPP unit, the Ministry of Finance (MOF), and implementing ministries/agencies pertaining to the same matter. The study also explores public practitioners' opinions on the program's weaknesses and possible improvements for future undertakings. A questionnaire survey was utilised to elicit the perceptions of public practitioners concerning the importance of the PPP programme. Here, 106 usable responses were obtained and analysed using the Statistical Package for Social Sciences (SPSS) to rank the programme’s important rationale. Subsequently, it examines the differences in perceptions between groups through descriptive statistics, mean scores, and Kruskal-Wallis test analysis. Subjective responses have also been elicited to obtain respondents’ input on the weaknesses of the PPP programme and suggestions for future improvement. The results reveal that the crucial reason for PPP is to enhance private sector participation in economic development. Furthermore, overall responses suggest that every 14-rationale inquiry is either moderately important, important, or strongly important, with reasons relating to economic growth and development becoming the leading objective for PPP. Apart from that, the findings indicate no significant differences in perception among groups of respondents in the public sector. For the subjective responses, some respondents have highlighted many valuable inputs, and some require further qualitative research to analyse the issue independently.
THE EFFECTS OF HAVING ACCOUNTING KNOWLEDGE ON STARTUPS IN KLANG VALLEY, MALAYSIA
Authors: Saif Abdullah , Abd Raub Noor Adila
Published: August 2023

Accounting knowledge is considered the most important knowledge that entrepreneurs and startups should have. In addition, accounting knowledge allows its users to identify and solve the financial problems within a business, which also assists them in the process of decision-making. However, many of the startups have only the knowledge of their own profession, which they have been educated for. The aims of this paper are to find out the effects of having basic accounting knowledge, cash management knowledge, and short-term financing knowledge on startups’ success. The research yet to be done suggesting a quantitative method to be used in gathering the required information from the targeted respondents within the area of Klang Valley, Malaysia, to identify the relationship between the variables of accounting knowledge and startups’ success. However, the suggested targeted population startups and entrepreneurs who have their own business without considering the registration status of their business, and the author believes that the aims of the study will be presented fairly by targeting the mentioned population. Therefore, the paper will be based on a literature review and further recommendations for the continuation of the research.
OVERLAPPING TRADE FLOWS AND POTENTIALS FOR INTRA-TRADE EXPANSION IN AFRICA: THE CASE OF NIGERIA’S AGRICULTURAL TRADE
Authors: Okodua Henry , Adesanya Oreoluwa , Erhi Moses Akpesiri
Published: August 2023

African countries' endorsement of the African Continental Free Trade Area (AfCFTA) agreement framework has been regarded as a potential game-changer for intra-African trade and key to unlocking sustained economic growth and development. The euphoria surrounding this proposed introduction of a single continental market for goods and services, with free movement of businesses, persons, and investments, is closely linked to the positive relationship between trade and development as documented in the literature. However, it needs to be clarified from the literature what role overlapping trade flows may play in limiting the potential of the AfCFTA to boost intra-trade in Africa. This paper constructs trade overlap and trade expansion indices between Nigeria and selected African countries to investigate the scope for expansion of agricultural trade between Nigeria and the selected trading partners. The study finds the existence of considerable trade overlap and export expansion potential for Cassava among other agricultural products, between Nigeria and Equatorial Guinea, Guinea Bissau, Mauritania, and Sierra Leone. The study then opines that any overlapping trade flows that currently exist in the trade of Cassava between the selected partners can be redirected following the expected removal of customs tariffs once the AfCFTA is fully implemented.
PEMBENTUKAN IDENTITI KENDIRI PELAJAR UNIVERSITI: PERBANDINGAN PELAJAR TAHUN PERTAMA DENGAN PELAJAR TAHUN AKHIR
Authors: Osman Zamimah , Kasim Marini , Mohamad Zain Farah , Ismail Nur Hafizah , Mohd Faudzi Farah Nadia
Published: August 2023

Institusi pendidikan tinggi kini berhadapan dengan cabaran untuk menghasilkan graduan yang bukan sahaja cemerlang dari segi akademik tetapi juga dapat menjadi penyumbang kepada pasaran pekerjaan apabila mereka memasuki alam pekerjaan. Pembentukan identiti kendiri yang proaktif sangat penting dan perlu diberi perhatian sepenuhnya oleh pihak universiti bagi merealisasikan hasrat untuk melahirkan graduan yang berkualiti dan dapat memenuhi permintaan dalam pasaran global. Kajian ini bertujuan membuat perbandingan pembentukan identiti kendiri dalam kalangan pelajar tahun pertama dan tahun empat di universiti dengan bersandarkan kepada Teori Pembangunan Diri Chikerings (1969). Pengumpulan data menggunakan kaedah temu bual separa berstruktur. Seramai sembilan orang pelajar Universiti Utara Malaysia yang terdiri daripada lima orang pelajar tahun pertama dan empat orang pelajar tahun akhir telah ditemu bual. Data diproses menggunakan perisian NVivo 10.0. Dapatan kajian menunjukkan bahawa Teori Pembangunan Diri Chikering adalah sesuai untuk digunakan bagi mengenal pasti pembentukan identiti kendiri pelajar tahun pertama dan tahun akhir. Oleh itu, teori ini boleh dijadikan sebagai panduan kepada institusi pengajian tinggi yang terlibat dalam merangka aktiviti kurikulum dan kokurikulum pelajar dengan mengambil kira elemen pembangunan identiti diri pelajar. Hasil kajian juga mendapati bahawa Teori Pembangunan Diri Chikering sesuai diaplikasikan untuk melihat pembentukan identiti kendiri pelajar. Dalam pengkelasan pembentukan identiti kendiri pelajar berdasarkan Teori Pembangunan Diri Chikering, tujuh vektor tersebut boleh dibahagikan kepada dua tahap yang utama, iaitu tahap pertama pembentukan identiti kendiri pelajar terdiri daripada vektor 1 hingga vektor 4, manakala tahap kedua pembentukan identiti kendiri pelajar bermula dari vektor 5 sehingga vektor 7. Kajian ini diharap dapat membantu universiti untuk menjalankan aktiviti pembangunan pelajar dengan memfokuskan kepada pembentukan identiti kendiri pelajar berdasarkan kepada dua tahap pembentukan identiti kendiri yang telah dikenal pasti.
BEREAVEMENT AND MENTAL HEALTH ISSUES FOR INSTITUTIONALIZED CHILDREN
Authors: Ali Asif , Shaffie Fuziah
Published: August 2023

The loss of a caregiver or loved one is a tragic moment, which can have psychosocial impact on a child. Children inside institutions either in foster or residential care are prevalence to the experience of neglect and parental loss bereavement. Bereavement endures a variety of factors that influence negatively on child mental health. The purpose of this concept paper is to explain noteworthy contributions with regards to information on bereavement among children and their psychosocial problems in institutions and residential cares. The attachment theory is significant to explain the association of bereavement and institutions, which supported the evidence that bereavement among vulnerable population inside institution, are at high risk of social deterioration. The theory implies a cause-effect relationship between early attachments. Children are potentially psychologically affected by any traumatic events, which caused them to experience prolong mental developmental delay that are associated with different psychological disorders. Institutionalized children can easily become victim of their psychosocial inability to defend themselves from ruthless violence. Research had examined the differentiating factors of certain symptoms in normal grief and bereavement within the context of depressive disorders, including self-guiltiness, death thoughts, maltreatment, and worthlessness. Experiences of bereavement may occur over the loss, which then shifted to transient withdrawal. Parental loss is one of the most extreme social deprivations that a child can experience Therefore responses to parental loss may be age-specific, related to temperament and to culture. The literature indicated that bereavement in institutional settings has the potential to cause significant risks of mental health with the most prevalent impact related to psychological issues. To cope with the consequences of child maltreatment, prolonged effective interventions should be encouraged. Noteworthy, studies related to bereavement and stress to explain the psychological health issues of children due to parental loss in institutional care are limited, especially within the context of developing countries.
PERSEPSI PAKAR TERHADAP KECELARUAN DISFORIK PRAHAID
Authors: Jelani Siti Hajar , Zubir @Salim Azlizamani
Published: August 2023

Kajian ini dijalankan untuk mengenalpasti persepsi pakar yang terdiri daripada pakar psikiatri dan pakar sakit puan berkenaan kecelaruan disforik prahaid (PMDD). Kajian ini merangkumi persepsi masyarakat dan tahap pengetahuan dari sudut pandangan pakar, faktor-faktor PMDD dan simptom-simptom yang dipercayai adalah simptom PMDD. Kajian lepas mengandungi kajian-kajian baru diterbitkan memfokuskan kepada sindrom prahaid (PMS) dan PMDD. Reka bentuk kajian ini berbentuk kualitatif dengan memberikan penekanan kepada kaedah temu bual. Seramai empat orang pakar dipilih sebagai responden kajian iaitu dua orang pakar psikiatri dan dua orang pakar sakit puan. Kaedah pengumpulan data dalam kajian ini adalah melalui temu bual bersemuka dan melalui telefon dengan menggunakan soalan semi-struktur dan terarah. Data yang diperolehi telah diproses melalui analisis data tematik. Dapatan kajian menunjukkan bahawa masyarakat masih lagi tidak mengetahui apa itu PMDD dan terdapat kepelbagaian faktor membawa kewujudan seperti ketidakstabilan hormon wanita, genetik, persekitaran dan gaya hidup. Dapatan kajian juga menunjukkan bahawa simptom-simptom PMDD seringkali melibatkan simptom fizikal dan simptom psikologikal. Kajian ini akan dapat membantu masyarakat mendapatkan gambaran yang lebih jelas dan terperinci mengenali PMDD.
The Impact of Loan Portfolio Management on Credit Risk: Evidence from Banking Sector of Afghanistan
Authors: Aris Abdul Shaheer , Rahimi Ekramuddin
Published: August 2023

This article empirically examined the effects of loan portfolio diversification on commercial banks' credit risk in Afghanistan from 2007 to 2019. In this paper, the annualized data is used to run the regression model, and the least-squares method was followed; meanwhile, the Hirschman-Herfindahl index is used as a diversification index. Eventually, the estimation results in compliance with the traditional theory of portfolio management represent that loan portfolio diversification has a negative-significant impact on credit risk, while the capital adequacy ratio coefficient according to the moral hazard hypothesis indicates that the amount of non-performing loans decreases when the proportion of the shareholders' capital in the total capital of the bank's increases. Therefore, commercial banks have to promote their portfolio diversification and increase the proportion of shareholders' capital in the banks` financing resources to efficiently manage their credit portfolio and reduce the credit risks associated with their loan portfolios.