bluuebunny/crossref_metadata_2025_split huggingface dataset:
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.
The Rise Strategy Marketing Msmes: Transformation Digital Seabank as Branchless Banking in Indonesia
Authors: Mala Iva Khoiril , Pratikto Heri , Churiyah Madziatul , Winarno Agung , Sudarmiatin  , Soetjipto Budi Eko , Rahma Adelia 
Published: May 2023

Purpose: The aim of this study is to examine Digital technology can be used to streamline business transactions, saving money and time. For example, if a company has branches in several cities, it is no longer a problem to transfer any transaction fields.

Theoretical framework: There are challenges for MSMEs players who need to go digital, so they need to make adjustments to these problems. This obstacle forces MSMEs actors to change their business model to a fully digital form.

Methodology: The research is the bibliometric. Data collection technique is to combine various research sources related to branchless banking as MSME empowerment and then narrow it down to find innovation. The subject of this research is MSMEs in Indonesia that use Seabank as a promotion method and transaction system. The analysis technique used is Vosviewer.

Findings: The results of this study are that Sea Bank is a banking service that prioritizes customer experience and business value to create a sales value chain to create connections between business models that will continue to grow. Then as a branchless banking-based digital bank. Sea Bank is a financial services company focused on customer experience and enterprise value to transform value chains and create links across business development models.

Research, Practical & Social implications: The is Bank Digital, Sea Bank is service banking Which prioritize experience customer And mark from business, so that can become chain mark For intertwine linkages between model business Which will Keep going develop. Then, as Bank Digital, Sea Bank is service finance Which focus on experience customer And mark company For transformed become value chains And create connection between model business Which develop.

Originality/value: The Value there are many studies that discuss digital transformation but we believe that the value of this research lies in the novelty of the awareness of MSMEs actors to increase its promotion by using the Brachless Banking Digital Bank, so that this topic can make it interesting.
Talent and Knowledge Management on Employee Performance in Public Organization
Authors: Nurung Jumiaty , Tamsah Hasmin , Nasriani  , Yusriadi  
Published: May 2023

Purpose: In the industrial era 4.0 and during this pandemic, the performance of community health centers (Puskesmas) is essential. Puskesmas can meet these expectations if it is properly built on health workers' performance.

Theoretical framework: This study aims to elaborate and analyze the model to improve health workers' performance, constructed as the impact of improving talent management and knowledge management.

Design/methodology/approach: This research was conducted in two public health centers, namely Durikumba Health Center and Lara Health Center, Karossa District, and Central Mamuju Regency. The sampling technique used was total sampling. However, in this study, only 70 out of 74 health workers completed the questionnaire completely at the Durikumba Health Center and 45 out of 53 officers at the Lara Health Center. The total final sample obtained was 115 health workers. The model and research approach use explanatory quantitative by choosing structural equation modeling (SEM) as the basis for statistical analysis to determine the influence and relationship between variables processed using AMOS software.

Findings: The study's results found that talent management can encourage knowledge management improvements and improve health workers' performance at the research sites.

Research, Practical & Social implications: Talent management that is carried out consistently starting from recruitment, retaining existing talents, and with a good development program will encourage improvements in employee performance and, at the same time, improve knowledge management.

Originality/value: However, knowledge management cannot improve the performance of health workers as constructed at the beginning of this study.