Journal of Governance and Regulation最新文献_第4页

The crazy rich phenomenon in the airline industry: The accountant’s perspective based on IFRS 16 航空业的疯狂富现象:基于IFRS 16的会计视角

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art2

Ahalik Ahalik

{"title":"The crazy rich phenomenon in the airline industry: The accountant’s perspective based on IFRS 16","authors":"Ahalik Ahalik","doi":"10.22495/jgrv12i4art2","DOIUrl":"https://doi.org/10.22495/jgrv12i4art2","url":null,"abstract":"This study aims to find out how the perspective of accountants in Indonesia on their knowledge of the International Financial Reporting Standards (IFRS) 16 which related to the recognition of ownership of private jets rented by Indonesian “crazy rich”. The respondents of this study were accountants in Indonesia with a total of 222 people consisting of 84 registered accountants who were members of professional accounting bodies such as the Indonesian Accountant Association, Institute of Indonesian Public Accountants, and Institute of Indonesia Management Accountants, and 138 accountants who were not registered. The data analysis method is using a different test (t-test) using the assumption of equal variance assumed and not assumed to see significant differences between the two categories of accountants regarding the perspective of recognizing leased assets. The results show that both categories of accountants have the same perspective for approving the recognition of private jets as assets because they are high-value assets even though the lease period is less than or equal to 12 months and agreeing to be part of business operations that increase revenue. Accounting standards for leases guide lessees to categorize them as finance leases that recognize right-of-use assets, lease liabilities, interest, and depreciation costs. Reports that use finance leases will change profitability and debt-to-equity ratios. By understanding the latest standards, accountants will react appropriately in relation to the existing phenomena. This research provides added value and general lessons for parties with an interest in business and especially for accountants that learning the latest standards is very important in order to be able to scientifically respond to social phenomena that occur around us.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136204742","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

Determinants of employees’ turnover intention 员工离职意愿的决定因素

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i4art3

Ibrahim AlKandari, Farah Alsaeed, Anwaar Al-Kandari, Ahmad Alsaber, Karim Ullah, Khadija Hamza, Ahmad Alqatan

引用次数: 0

The impact of total quality management on operational performance 全面质量管理对运行绩效的影响

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1art16

Ilir Bytyçi, Arbëresha Qerimi, Fidan Qerimi

{"title":"The impact of total quality management on operational performance","authors":"Ilir Bytyçi, Arbëresha Qerimi, Fidan Qerimi","doi":"10.22495/jgrv12i1art16","DOIUrl":"https://doi.org/10.22495/jgrv12i1art16","url":null,"abstract":"Recent studies have highlighted the positive correlation between total quality management (TQM) and the performance of manufacturing companies (Sahoo & Yadav, 2018), which has been proven, specifically that the achievement of better operational performance is enabled by the application of TQM. This research aims to measure the impact of TQM through the components: organizational leadership, customer relationship, human resource management, strategic planning development, and supplier management in the operational performance of manufacturing enterprises in Kosovo. The research was carried out using the quantitative method, where 308 managers were part of the sample. Referring to the ordinary least squares (OLS) model, it turned out that organizational leadership and supplier management had the greatest impact on operational performance, while strategic planning development had the least impact. Also, based on the Mann–Whitney U test, it was found that there is a difference in the operational performance of manufacturing enterprises by categorizing them according to the implementation of ISO standards, where the enterprises that implement ISO standards had better operational performance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68785314","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

Determinants of local government public service quality: Evidence from the developing economy 地方政府公共服务质量的决定因素:来自发展中经济体的证据

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i1siart2

Y. Anni Aryani, Evi Gantyowati, An Nurrahmawati, Taufiq Arifin, Sutaryo Sutaryo

{"title":"Determinants of local government public service quality: Evidence from the developing economy","authors":"Y. Anni Aryani, Evi Gantyowati, An Nurrahmawati, Taufiq Arifin, Sutaryo Sutaryo","doi":"10.22495/jgrv12i1siart2","DOIUrl":"https://doi.org/10.22495/jgrv12i1siart2","url":null,"abstract":"Public service delivery in Indonesia has been mandated to local governments following decentralization (Lewis et al., 2020). Due to public criticism, this research investigates public service quality determinants from local politics, head, and financial factors. Using the purposive sampling method, we collect secondary data from the authorized government institutions during 2016–2019, analyzed with panel data regression. The findings demonstrate that the average achievement of public service quality in Indonesia is at a high level with Java and Bali regions having better average accomplishments than other geographic regions. However, there still exist several local governments with medium and even low public service quality that requires urgent improvement. Further, we find that local government women’s political representation in the legislative board, operational expenditure, and capital expenditure positively affect public service quality while other variables exhibit insignificant effects. Our study provides practical implications to the public for public service quality improvement. Firstly, the public should elect accountable candidates with the best qualifications during local elections. Local government should also improve financial management by allocating adequate expenditure budget for public service delivery. Despite still being limited to using quantitative analysis only that can be improved in future studies by employing a mixed method.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136298144","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

Environmental, social, and governance disclosure impact on cash holdings in OECD countries 环境、社会和治理披露对经合组织国家现金持有量的影响

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i2art10

Aws AlHares, Noora AlEmadi, Tarek Abu-Asi, Ruba Al Abed

{"title":"Environmental, social, and governance disclosure impact on cash holdings in OECD countries","authors":"Aws AlHares, Noora AlEmadi, Tarek Abu-Asi, Ruba Al Abed","doi":"10.22495/jgrv12i2art10","DOIUrl":"https://doi.org/10.22495/jgrv12i2art10","url":null,"abstract":"In this research, we investigate how cash holdings are affected by the environmental, social, and governance (ESG) disclosure practices of corporations. This research provides valuable insights into the ongoing discussion all across the world on ESG disclosure, and mainly 5 countries from the Organisation for Economic Co-operation and Development (OECD), which are the United States of America, Canada, the United Kingdom, Japan, and Australia, over the period 2012–2021. We used Refinitiv Eikon database to measure the variables. The results show there is a significantly negative relation between ESG disclosure and cash holdings in the introduction, growth, and shake-out/decline stages. Lower cash holdings are associated with higher firm performance and a positive value of cash. In spite of using different econometric parameters, other measurements, extra control variables, propensity score matching, and an instrumental variable approach, our results remained unchanged (Arayssi et al., 2020). This paper has recommendations for policymakers, investors, and business organizations. Importantly, our study reveals how higher levels of ESG disclosure lead to better cash-holding practices (Buallay, 2022).","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135180961","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

Visionary leadership in improving the quality and competitiveness of private Islamic primary schools 在提高私立伊斯兰小学的质素和竞争力方面发挥远见卓识的领导作用

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i2art6

Subaidi Subaidi, Aan Komariah, Ahmad Tantowi, Munasir Munasir, Irawati Sabban, Nani Hartini, Suryadi Suryadi, Abd. Qadir Muslim, Dedy Achmad Kurniady, Firman Suryadi Rahman, Syifa Hanifa Salsabil, Barowi Barowi

{"title":"Visionary leadership in improving the quality and competitiveness of private Islamic primary schools","authors":"Subaidi Subaidi, Aan Komariah, Ahmad Tantowi, Munasir Munasir, Irawati Sabban, Nani Hartini, Suryadi Suryadi, Abd. Qadir Muslim, Dedy Achmad Kurniady, Firman Suryadi Rahman, Syifa Hanifa Salsabil, Barowi Barowi","doi":"10.22495/jgrv12i2art6","DOIUrl":"https://doi.org/10.22495/jgrv12i2art6","url":null,"abstract":"This research is motivated by the increasing competitiveness potential of private Islamic elementary schools in Indonesia. Competition in the education sector is characterized by the relevance of community needs, oriented to modernity with the principle of mutual justice, and substance oriented in harmony with global cooperation and competition. Educational competitiveness requires leadership support in improving and developing the quality of education (Waruwu et al., 2022). However, little is known about the support of visionary leadership and improving the quality of school competitiveness. This study aims to explore the support of visionary leadership and the quality of education on the competitiveness of schools. This study uses descriptive quantitative research methods to determine the average of each variable and continues with the correlational method. The instrument was a closed questionnaire distributed to 59 Islamic elementary schools in East Jakarta. The respondents are teachers and parents who are members of the school committee management team. A total of 481 respondents consisted of 222 teachers and 259 representatives of parents. The results showed that visionary leadership support, quality improvement, and school competitiveness were in the high category at private Islamic elementary schools in East Jakarta, Indonesia. All variables partially have a significant effect on school competitiveness. This study recommends that principals and stakeholders are committed to continuously improving schools’ quality to match global competitiveness. Therefore, visionary leadership skills are needed so that school principals are able to think far ahead and are global so that challenges can be faced and competition can be conquered.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"184 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135637445","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: 1

Best practice in crisis management during COVID-19 emergency: A case study from the airport sector COVID-19紧急情况下危机管理的最佳实践:机场部门的案例研究

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3siart16

Adalberto Rangone

{"title":"Best practice in crisis management during COVID-19 emergency: A case study from the airport sector","authors":"Adalberto Rangone","doi":"10.22495/jgrv12i3siart16","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart16","url":null,"abstract":"The purpose of this work is to analyze a performing model of process management in a state of emergency in the airport sector. This work reveals the Torino airport model for crisis management realized to ensure the continuation of activities during the beginning of the COVID-19 pandemic. The case study has been analyzed by means of the innumerable measures carried out and included in the operational continuity plan (OCP) of Torino airport (ital. Aeroporto di Torino-Caselle) in Turin, a specific plan aimed to satisfy the exigencies of passengers, the commercial relationship with sub-dealers and commercial partners as well as all the human resources working in the airport during the pandemic spread. The analysis focused on internal documents, reports sent to Airports Council International Europe (ACI EUROPE) to compete in the international competition, and public economic and financial reports as well. The findings help to demonstrate not only the model adopted but also the perfect interaction between all the involved corporate sections of the Torino Airport aimed at a main objective: the continuation of activities as well as the safety and satisfaction of stakeholders. For its theoretical and practical evidence, the paper expresses both scholarly and professional relevance.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135649943","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

A study on customer loyalty to service quality in independent auditing firms 独立审计事务所客户对服务质量的忠诚度研究

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3siart6

Hoan Nguyen, Dinh Huong Hoang, Duc Tai Do, The Nu Tran, Truong Thanh Dao, Hung Phuong Vu

{"title":"A study on customer loyalty to service quality in independent auditing firms","authors":"Hoan Nguyen, Dinh Huong Hoang, Duc Tai Do, The Nu Tran, Truong Thanh Dao, Hung Phuong Vu","doi":"10.22495/jgrv12i3siart6","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart6","url":null,"abstract":"Auditing quality is the level of customer satisfaction with the objectivity and reliability of the audit service (Ministry of Finance, 2012). This study explores the relationship between service quality and the loyalty of customers in Vietnamese domestic independent auditing firms. This study was conducted in Hanoi, Vietnam, based on a sample of 250 general accountants and chief accountants who are working for customer firms with transactions at Vietnamese domestic independent auditing firms in Hanoi city. Based on the collected data, we run Cronbach’s alpha, exploratory factor analysis (EFA), Kaiser-Meyer-Olkin (KMO) test, Barlett’s test, and regression using SPSS software. The results show that service quality positively affects the loyalty of customers (LOY), including reliability (REL), responsiveness (RES), assurance (ATT), empathy (EMP), and tangibility (TAN). Moreover, it recognizes the higher weight of customer loyalty in firms. The research determined that service quality can promote customer loyalty. Besides, the services of domestic independent auditing firms have many different characteristics compared to other industries. Therefore, there is a need for more studies on the relationship between service quality and customer loyalty in the audit field. From there, it contributes to perfecting the theoretical framework on customer loyalty and is a useful reference for domestic independent auditing firms, auditors, and audit researchers.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135056886","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

Corporate governance systems and financial risks: A developing country evidence 公司治理制度与财务风险:一个发展中国家的证据

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3siart5

Mohammad Abdullah Altawalbeh

{"title":"Corporate governance systems and financial risks: A developing country evidence","authors":"Mohammad Abdullah Altawalbeh","doi":"10.22495/jgrv12i3siart5","DOIUrl":"https://doi.org/10.22495/jgrv12i3siart5","url":null,"abstract":"Banks are one of the essential pillars of the financial sector (Alzuod & Alqhaiwi, 2022), however, banking is a high-risk industry (de Andres & Vallelado, 2008). The aim of this paper is to investigate the impact of the board’s structure and ownership structure on the financial risks of Jordanian commercial banks. Data was gathered manually from the financial reports. Notably, the study addressed two types of financial risks: liquidity risk and credit risk. The study sample included commercial banks listed on the Amman Stock Exchange (ASE) to cover the period 2014–2019. To achieve the study’s objectives, multiple regression analysis was run to test the hypotheses. The results reveal a negative, statistically significant impact of the board size, institutional ownership, and bank size on liquidity risk. The results also demonstrated a negative effect of board independence, ownership concentration, bank size, and CEO duality on credit risk. In sum, the results support previous studies that found a statistically significant role of corporate governance mechanisms in reducing financial risks. The study recommended the need to enhance foreign investment and institutional ownership.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135058122","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

Impact of the business environment and tax incentives on new investments: Evidence from developing countries 商业环境和税收优惠对新投资的影响:来自发展中国家的证据

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI: 10.22495/jgrv12i3art19

Artenisa Beka, Argjira Bilalli, Shenaj Haxhimustafa

{"title":"Impact of the business environment and tax incentives on new investments: Evidence from developing countries","authors":"Artenisa Beka, Argjira Bilalli, Shenaj Haxhimustafa","doi":"10.22495/jgrv12i3art19","DOIUrl":"https://doi.org/10.22495/jgrv12i3art19","url":null,"abstract":"This research aims to measure the impact of the business environment and tax incentives on new investments in Kosovo. A questionnaire created especially for this study was submitted to 104 companies that have invested in Kosovo during the period 2018–2020. It is designed to be as comprehensible and accessible as possible and is divided into an introduction that provides demographic data of the respondent, and types of surveyed businesses, to go through the questions related to new investments, and business environment, and the last section contains questions related to tax incentives. The reliability of the questionnaire is measured by Cronbach’s alpha. In terms of the methodology, a multifactorial regression model and correlation analysis are employed. Based on the multiple regression model, the research results show that the independent variables, such as business environment and tax incentives, have a significant positive impact on the dependent variable, new investments. Furthermore, the correlation analysis between new investments and tax incentives also indicates a strong positive relationship. Additionally, the business environment and tax incentives are the main factors attracting new investments. The results of this study can help to enhance the business climate and boost tax incentives, demonstrating Kosovo’s suitability as a location for new investments. There remains the duty of the government and policymakers to create mechanisms that ensure sustainable business conditions and applicable tax incentives.","PeriodicalId":15974,"journal":{"name":"Journal of Governance and Regulation","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136028022","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