Saudi Journal of Economics and Finance最新文献_第10页

Impact of COVID-19 and Rural Health Care System: A Case Study of Nadia District in West Bengal COVID-19对农村卫生保健系统的影响:以西孟加拉邦纳迪亚县为例

Saudi Journal of Economics and Finance Pub Date : 2022-01-07 DOI: 10.36348/sjef.2022.v06i01.001

Debesh Bhowmik

引用次数: 0

The Effectiveness for Regional Budget of Revenue and Expenditure as a Control Tools in Enrekang Regency Governments 恩伦康县区域收支预算作为调控工具的有效性研究

Saudi Journal of Economics and Finance Pub Date : 2021-04-18 DOI: 10.36348/sjef.2021.v05i04.006

. F. A. Rahman, Romansyah Sahabuddin, Abdul Karim

{"title":"The Effectiveness for Regional Budget of Revenue and Expenditure as a Control Tools in Enrekang Regency Governments","authors":" . F. A. Rahman, Romansyah Sahabuddin, Abdul Karim","doi":"10.36348/sjef.2021.v05i04.006","DOIUrl":"https://doi.org/10.36348/sjef.2021.v05i04.006","url":null,"abstract":"The implementation of regional development in order to be carried out as expected, one of the influencing factors is the preparation of a financial budget in financing any regional development because without adequate financial budgeting, both in the form of revenue targets and realization of regional expenditures, financial management in the form of revenue and regional financial expenditures will not be implemented effectively. There are many efforts that can be made by local governments in improving people's welfare, one of which is the equitable distribution of development in a more just and balanced manner in each region. After conducting the research, the authors obtained the research results that in 2017, 73.20% was categorized as less effective, in 2018 50.95% was categorized as ineffective, and in 2019 54.26% was categorized as ineffective. These three years show that the financial performance of the Enrekang Regency Government has decreased, for the efficient value in 2017 of 11.51%, in 2018 it was 18.88%, and in 2019 it was 19.44%. During these three years, it shows that the regional financial performance is in the very efficient category.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116662065","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}

引用次数: 4

Exploring the Link between Employee Relationship Management and Organisational Citizenship Behaviour 探讨员工关系管理与组织公民行为之间的联系

Saudi Journal of Economics and Finance Pub Date : 2021-04-11 DOI: 10.36348/sjef.2021.v05i04.005

. D. A. P. Akpan, Mr. Andrew Amuamuziam Okwudu, Mr. Orok A. Imagha

引用次数: 3

The Effect of Managerial Ownership, Profitability, Company Size on the Integrity of Financial Statements at Plantation Companies 管理层持股、盈利能力、公司规模对种植业公司财务报表完整性的影响

Saudi Journal of Economics and Finance Pub Date : 2021-04-07 DOI: 10.36348/sjef.2021.v05i04.004

Feber Sormin

{"title":"The Effect of Managerial Ownership, Profitability, Company Size on the Integrity of Financial Statements at Plantation Companies","authors":"Feber Sormin","doi":"10.36348/sjef.2021.v05i04.004","DOIUrl":"https://doi.org/10.36348/sjef.2021.v05i04.004","url":null,"abstract":"This study aims to determine the integrity of the financial statements of plantation companies listed on the Indonesia Stock Exchange 2017-2020. This study began to observe information on cases of disclosure of corporate financial statements that are published and do not meet the characteristics of accounting standards in several business sectors which are thought to be influenced by various factors such as managerial ownership, profitability ratios, and company size. This study used quantitative methods with multiple regression analysis through statistical data analysis software SPSS. The data used is secondary data which is collected through literature review and downloading the issuer's financial statements via IDX.co.id. This study found a negative effect of managerial ownership and firm size on the integrity of financial statements, while the effect of profitability was not found. This finding explains the function of managers as agents and at the same time as a principle of providing great opportunities for managers in making policies that benefit themselves so that the integrity of financial reports is low, as well as the fact that the level of company prosperity encourages management to take policies that have an impact on low financial statement’s integrity.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132950908","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}

引用次数: 2

The Effect of the Implementation of Enterprise Risk Management Integrating With Strategy and Performance on Fraud Prevention (Case Study on Pt. Taspen (Persero) 实施战略与绩效相结合的企业风险管理对防范欺诈的影响(以Persero公司的Taspen为例)

Saudi Journal of Economics and Finance Pub Date : 2021-04-06 DOI: 10.36348/sjef.2021.v05i04.002

. P. Syahfitri Harahap, Nengzih Nengzih

引用次数: 0

Do the Cross-Country Interest Rate Affect Real Macroeconomic Activities? An Empirical Analysis 跨国利率影响实际宏观经济活动吗?实证分析

Saudi Journal of Economics and Finance Pub Date : 2021-04-06 DOI: 10.36348/sjef.2021.v05i04.003

. S. K. Rout, Hrushikesh Mallick

引用次数: 0

The Effect of Competence, Work Experience, and Internal Control Auditor's on Audit Quality (Case Study on Internal Auditors of PT Bank Rakyat Indonesia (BRI) Tbk) 胜任力、工作经验和内部控制审计师对审计质量的影响(以印尼人民银行(BRI) Tbk内部审计师为例)

Saudi Journal of Economics and Finance Pub Date : 2021-04-06 DOI: 10.36348/sjef.2021.v05i04.001

. A. Liana Putri, Nengzih Nengzih

引用次数: 0

Analysis of Leading Commodities in the North Barito District, Central Kalimantan Province 加里曼丹省中部北巴里托地区主导商品分析

Saudi Journal of Economics and Finance Pub Date : 2021-02-26 DOI: 10.36348/sjef.2021.v05i02.006

Ary Sudarta, A. Sompa, Muhammad Riduansyah Syafari

{"title":"Analysis of Leading Commodities in the North Barito District, Central Kalimantan Province","authors":"Ary Sudarta, A. Sompa, Muhammad Riduansyah Syafari","doi":"10.36348/sjef.2021.v05i02.006","DOIUrl":"https://doi.org/10.36348/sjef.2021.v05i02.006","url":null,"abstract":"This study aims to determine the superior commodity of plantation crops in the agricultural, forestry and fishery business fields as well as to what extent the ratio of income per capita of North Barito Regency and income per capita of superior sector farmers of plantation crops in North Barito Regency, Central Kalimantan Province. This research uses secondary data analysis method with literature study. Secondary data is in the form of production data, the number of household heads who have tried on plantation crop commodities and other supporting data in the last five years. The data analysis technique used in this research is Location Quotient (LQ) analysis as well as analysis of plantation crop farmers' per capita income and analysis of income per capita in North Barito Regency. Based on the results of the study showed that the superior plantation crops based on production were rubber, coffee, areca nut, cocoa, and candlenut. Meanwhile, based on the planted area, namely rubber, areca nut, cocoa, and candlenut. Based on the comparison of plantation crop farmers 'income per capita to PDRB per capita in North Barito Regency, there is a huge imbalance, farmers' per capita income is lower than PDRB per capita. This shows that the welfare of farmers is very low. Keyword: Analysis; commodity Copyright © 2021 The Author(s): This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY-NC 4.0) which permits unrestricted use, distribution, and reproduction in any medium for non-commercial use provided the original author and source are credited.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"10 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131437816","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}

引用次数: 0

Professionalism of State Civil Servants (ASN) in Public Services In Kecamatan Office Landasan Ulin, Banjarbaru City Banjarbaru市Landasan Ulin市Kecamatan办公室公共服务部门国家公务员的专业性

Saudi Journal of Economics and Finance Pub Date : 2021-02-26 DOI: 10.36348/sjef.2021.v05i02.009

Yuniarti Indah Sari, Asmui, Bachruddin Ali Akhmad

引用次数: 0

Village Fund Accountability in Kecamatan Padang Batung (Study on the Development of Farming Business Road Infrastructure in Pendulangan Village) Kecamatan Padang Batung的乡村资金问责(Pendulangan村农商道路基础设施发展研究)

Saudi Journal of Economics and Finance Pub Date : 2021-02-26 DOI: 10.36348/sjef.2021.v05i02.011

Heri Utomo, A. Sompa, Ahmad Yunani

{"title":"Village Fund Accountability in Kecamatan Padang Batung (Study on the Development of Farming Business Road Infrastructure in Pendulangan Village)","authors":"Heri Utomo, A. Sompa, Ahmad Yunani","doi":"10.36348/sjef.2021.v05i02.011","DOIUrl":"https://doi.org/10.36348/sjef.2021.v05i02.011","url":null,"abstract":"The distribution of Village Funds (VF) is as stimulant assistance or stimulant funds to encourage the financing of Village Government programs supported by community self-help cooperation in carrying out government activities and community empowerment. This study aims to describe the accountability of the development of the Farm Business Road (FBR) from planning, implementation and accountability, research using qualitative descriptive methods. The data collection method in this research is through Participatory Rural Appraisal (PRA). The research data was obtained through several data collection methods in PRA such as transect walks, interviews with several informants and supporting documents including village development budget documents and reports on the realization of the use of the Pandulangan village budget. The results of this research can be concluded that the development of FBR is accountable, transparent in planning, transparent in implementation and can be accounted for by the rules. The development of FBR has a positive impact on the community, including easy access and savings in the cost of transporting agricultural products.","PeriodicalId":153790,"journal":{"name":"Saudi Journal of Economics and Finance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129117012","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}

引用次数: 0