{"title":"Analysis of the Influence of Auditor Characteristics and Company Characteristics Towards Audit Delay in Companies on the IDX","authors":"Santi Yopie, R. .","doi":"10.29322/ijsrp.12.07.2022.p12757","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12757","url":null,"abstract":"- This study aims to analyze the effect of auditor characteristics and company characteristics on audit delays in companies on the IDX in the 2019 financial statements. The research data comes from the number of companies tested the financial statements of companies selected from the annual financial statements of companies listed on the IDX. 2015 to 2019, and which have been through the audit process. The sample was selected through purposive sampling method and technique. The type of data chosen to be used in the implementation of this research is secondary data. The method used in this research is a causal method with a quantitative approach. The data obtained will be processed using the method (system). The results of the study state that the variables do not have a significant effect on Audit Delay, while a significant effect is found on the on Audit Delay.","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"388 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76618302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Luthfiyatul Mustafidah, Ida Herwati, Jennyla Puspitaning Ayu, Muhasim .
{"title":"Implementation of Minimum Service Standards (SPM) in the Field of Tuberculosis Health Services in Demak District","authors":"Luthfiyatul Mustafidah, Ida Herwati, Jennyla Puspitaning Ayu, Muhasim .","doi":"10.29322/ijsrp.12.07.2022.p12711","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12711","url":null,"abstract":"","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81239653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Nature Of Religious Groups’ Engagement In Preventing Youth Radicalization In Mombasa County, Kenya","authors":"Roselyne Anyango Onunga, K. Onkware, C. Iteyo","doi":"10.29322/ijsrp.12.07.2022.p12715","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12715","url":null,"abstract":"- The world is increasingly faced with a threat of extreme violence which is preceded by radicalization processes. In Kenya there has been rapid growth of radicalization in the last two decades. In Mombasa, radicalization of youth has spread given the existing strong structural foundations. The objective of this study was to examine the nature of religious groups’ engagement in preventing youth radicalization in Mombasa County, Kenya. The study adopted a conceptual framework informed by Relative Deprivation and Functionalism theories. A descriptive research design entailing mixed methods focusing on qualitative and quantitative research approach was used. The study was carried out in 3 constituencies of Mombasa County namely; Likoni, Kisauni and Mvita. The study population comprised of radicalized, de-radicalized and non- radicalized youth, police, chiefs and County commissioner, media personalities, civil society organizations representatives, village elders and religious groups. The sample size was 228 respondents comprising 100 non-radicalized youth, 10 religious groups, 42 village elders, sampled using simple random method and 50 de-radicalized youth and 3 radicalized youth sampled using snowballing. Finally, purposive sampling technique was used to get 6 chiefs, 3 parents of the radicalized youths, 3 anti-terror police officers,","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82043776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis Of Tax Implementation On Income In Tax Harmonization Law.","authors":"Ratih Ayu Yuniarti","doi":"10.29322/ijsrp.12.07.2022.p12760","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12760","url":null,"abstract":"","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"122 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79900003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factors Affecting Egyptians Adoption of E-government Using Extension of the UTAUT Model after COVID-19 Pandemic","authors":"Rasha G. Hassan","doi":"10.29322/ijsrp.12.07.2022.p12740","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12740","url":null,"abstract":"- In this era, e-government has transformed the interaction between the government and the citizens. Egypt is a developing country that has recently experienced a transition to e-government. The COVID-19 pandemic has and still deeply changed the world. This study examines the efficiency and the acceptance of e-government factors in Egypt. A proposed model was developed by reviewing the key concepts related to the implementation of the e-government and testing the pandemic influence to accelerate the acceptance and the real usage. Citizen trust in government and technology is urgent to the widespread adoption of e-government. Thus, the Unified Theory of Acceptance and Use of Technology model (UTAUT) has been extended by including government trust and Internet trust. The study was conducted by surveying the opinions of 483 citizens. The results shed a light on the key factors of e-government adoption in Egypt and support the proposed constructs; performance expectancy, effort expectancy, social influence, facilitating conditions, trust in the government, and trust in the Internet, in addition to the role of education and income as indirect moderators’ factors. Moreover, most of the participants were satisfied with e-government services as a good and useful channel to get governmental information and services during the pandemic.","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83881797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jennyla Puspitaning Ayu, Ida Herwati, Luthfiatul Mustafidah, Listiyawati .
{"title":"How is Telemedicine in Health Services in Indonesia during the Covid-19 Pandemic?: Literature Review","authors":"Jennyla Puspitaning Ayu, Ida Herwati, Luthfiatul Mustafidah, Listiyawati .","doi":"10.29322/ijsrp.12.07.2022.p12713","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12713","url":null,"abstract":"- Indonesia is one of the countries that have implemented telemedicine. Telemedicine is one of the strategies to prevent the spread of the Covid-19 virus which is applied to health services using electronic communication technology. Telemedicine is a health practice with the use of audio, visual, and data communications, including care, diagnosis, consultation, and treatment as well as medical data exchange and remote scientific discussion. The existence of advantages and disadvantages as well as regulations related to telemedicine in Indonesia is the background of researchers in researching telemedicine in health services in Indonesia to be able to know the description of the use of telemedicine in health services in Indonesia. This research is in the form of a literature review by referring to several journals and scientific articles as secondary data. The results show that the use of telemedicine in Indonesia has a positive impact on health services. However, the implementation of telemedicine in Indonesia still needs improvement, among others, infrastructure distribution, the strength of stakeholders in forming regulations, and the readiness of health workers.","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87260237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Maali Chrispo, Herbert E. Ainamani, Adrian Mwesigye Rwekaza
{"title":"Social Demographic Characteristics and Teachers’ Performance in Government Aided Secondary Schools: Evidence from Uganda","authors":"Maali Chrispo, Herbert E. Ainamani, Adrian Mwesigye Rwekaza","doi":"10.29322/ijsrp.12.07.2022.p12721","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12721","url":null,"abstract":"- In this study, we aimed at examining the association between social demographic characteristics of teachers and their performance in government-aided secondary school Kasese district southwestern Uganda. Using purposive and stratified for both schools and teachers in this quantitative study, we recruited 234 teachers from 25 government aided secondary in Kasese district southwestern Uganda Data was analysed using SPSS version 24, and presented using both descriptive and inferential statistics. Our findings indicate that social demographic characteristics of respondents such as gender, age and education levels are significant predictors of teachers’ performance in secondary schools of Kasese district southwestern Uganda. We conclude that some teachers’ social demographic characteristics have a significant influence on teachers’ performance in government-aided secondary schools with in Kasese district south western Uganda. We recommend that policy makers design the most appropriate interventions entailing human resource practices aimed at streamlining the needs of teachers from different demographic cohorts.","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"86 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73474417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact Of Farmer-Led Irrigation On Zimbabwe’s Model A1 Land Reform: A Review","authors":"Chimbishi Fortune","doi":"10.29322/ijsrp.12.07.2022.p12726","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12726","url":null,"abstract":"- This article acknowledges that land reform is critical in the development and transformation of economies especially in Sub Saharan Africa. (SSA). Land reform is a planned purposive change in the way land tenure is held or owned. It also includes the methods of cultivation that are employed and in a way, defines the relation of agriculture to the rest of the economy. Like most economies in Sub Saharan Africa (SSA), agriculture in Zimbabwe plays an important role in the country’s economy and also on the livelihoods of the rural populace whose quest for food security and nutrition, income and expansion of their rural economies is embedded in agriculture. This is clearly spelt out in the economic blue print, National Development Strategy One (NDS1) where agriculture forms the important enabler for the country’s transformation by the Second Republic of Zimbabwe. The skewed nature of land distribution at independence that was in favour of a few white commercial farmers triggered the onset of the Fast-track Land Reform Programme (FTLRP) in 2000. This programme was implemented under two models namely the A1 and A2 Model. The A1 Model is the smallholder variant where the beneficiaries were allocated 3 to 6 hectares purely reserved for arable purposes while the A2 Model is the commercial model where the land sizes vary from 30 to 2000 hectares and is dependent on the agro-ecological region","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"143 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73483502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taxation of Income Tax on Instagram Celebrities Endorsement Service in Indonesia","authors":"Ita Kristiana","doi":"10.29322/ijsrp.12.07.2022.p12762","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12762","url":null,"abstract":"- This writing is based on legal issues regarding the juridical review of the imposition of income tax from endorsement service activities in the world of social media. The purpose of this paper is to analyze the rules governing the imposition of income tax from endorsement service activities and to analyze the object and subject standards of the endorsement tax. The research method used in normative legal research is conducting research from primary and secondary legal sources related to this writing. Tax is a very important income for a country because it can provide a balance. Activities from endorsement services can be taxed because people who offer endorsement services can generate fairly large profits. Therefore, endorsement activities become a place of livelihood for celebgrams or influencers. Endorsement activities are subject to income tax (PPh) due to using the services of individuals. Income tax rules are contained in Article 4 of Law No. 36 of 2008 concerning income tax and provides an explanation of the object of income tax is income earned or obtained by taxpayers, whether generated in Indonesia or abroad, whose income is used to add wealth and to fulfill income tax obligations. the needs of the taxpayer, in any form. The conclusion is that the activities of endorsement services on social media need to be collected for taxes. In collecting income tax from endorsement activities, socialization and clear legal provisions are needed in order to realize justice.","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78495444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effectiveness Of Independent Policing Oversight Authority In Enhancing Police Performance In Starehe, Nairobi County, Kenya","authors":"Benjamin Muthyotuku Kimwele, Gabruel Nyabuto","doi":"10.29322/ijsrp.12.07.2022.p12718","DOIUrl":"https://doi.org/10.29322/ijsrp.12.07.2022.p12718","url":null,"abstract":"- The purpose of this paper is to examine the effectiveness of the Independent Policing Oversight Authority (IPOA) in enhancing police performance in Starehe Division in Nairobi County, Kenya. The paper seeks to understand the role of IPOA and analyze how this citizen oversight body monitors police performance with a view of ensuring effectiveness and professionalism among police officers. Among the specific issues addressed in the paper are; first whether the measures used by IPOA influences work performance in the National Police Service (NPS). Secondly, the paper analyzes the effectiveness of the strategies that IPOA uses in enhancing the work performance of police officers. Thirdly, and finally, the paper analyzes how IPOA has promoted accountability among police officers in the NPS. The paper, which is based on a descriptive survey research design, targeted about 500 police officers working in Starehe Division within Nairobi City. The key respondents were drawn from the Kenya police service, IPOA, and internal affairs unit. A stratified sampling technique was employed to select the respondents from the selected categories. From the sample, data was collected using questionnaires and structured interviews. Secondary data for the paper was gathered from the various libraries around Nairobi. From the findings of the of the study, the paper reveals that the existence of IPOA enhanced performance of the police by holding them accountable for their actions. It was further noted","PeriodicalId":14290,"journal":{"name":"International Journal of Scientific and Research Publications (IJSRP)","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80154859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}