Journal of Economics, Finance And Management Studies最新文献

{"title":"Examining Livelihood Status of Migrants: A Case Study of Barpeta Road Town, Assam","authors":"Mahibul Islam, Prof. Dr. Subrata Saha","doi":"10.47191/jefms/v7-i4-08","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-08","url":null,"abstract":"The objective of this article is to examine the life realities of the rural urban migrants of Barpeta Road town, who came from the different adjoining villages of the Barpeta town. In the present study, we have randomly taken 100 respondents and age of the most of the respondent is around 22 to 65. The approach of the present study is explanatory. The research was designed to discover and to describe the hopes of the rural urban migrants at the village level and the experience of the migrants at destination, Barpeta Toad Town. The characteristics of primary data collection are qualitative and quantitative and based on empirical study as well as ground survey.The study focuses on the phenomenon of rural to urban migration into Barpeta Road Town that had taken place and which continues till date, despite the existence of massive unemployment in the city. The result of the study shows the migrants happens for push and pull factors for their movement to the urban environment.The study identifies the factor affecting rural to urban migrants and problems in settlements. The study demonstrates that the pull factor among many include income, education and better health facilities andthe push elements were conflicts, quarrels, absence of farmland to manage the need of the household and other multitudes of crime though they do not want to disclose the details.The present study reveals that the realities and the qualities of the life for the migrants of their destination was extremely different and sometimes challenging for independent survival and they had unofficial network to cope up with most challenging problems. Only few of migrants have an opportunity to enjoy quality life and others remain in trouble.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"33 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140721423","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":"Macroeconomics Determinants of Interest Rate Spreads Among Commercial Banks in Kenya","authors":"Liban Muhudin Alim, James Onyango","doi":"10.47191/jefms/v7-i4-01","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-01","url":null,"abstract":"The determination of interest rate spread in commercial banks is influenced by various macroeconomic variables, market microstructure features and the policy environment. However, studies on factors that contribute to the interest rate spreads among commercial banks in Kenya have produced mixed results that calls for further research. This study aimed to assess the determinants of interest rate spread in commercial banks in Kenya. Specifically, the study sought to establish the effect of inflation rate, domestic borrowing, credit risk and exchange rate risk on the interest rate spreads among commercial banks in Kenya. The study was anchored on fisher hypothesis, classical theory of interest and loanable fund theories. Explanatory research design was adopted to establish the causal relationship between the study’s variables. Secondary data of the study for the period between 1970 -2022 was extracted from annual financial statements of commercial banks targeted by the study and Central bank of Kenya annual reports. Data was analyzed through descriptive and inferential statistics. The study adopted the regression model to obtain results. Based on the regression results, the study found that domestic borrowing had a significant positive effect on interest rate spreads among commercial banks in Kenya. Additionally, the study found that inflation rate, credit risk and exchange rate risk had a significant positive effect on interest rate spreads among commercial banks in Kenya. The study concluded that macroeconomic variables such as inflation rate, domestic borrowing, credit risk and exchange rate risks are key determinants of interest rate spread among commercial banks in Kenya. The study made the following recommendations to regulators and policy makers. First, ensure that the central bank's monetary policy actions effectively influence interest rates throughout the banking system and also Implement mechanisms to improve the transmission of changes in the central bank's policy rates to commercial banks' lending and deposit rates. Secondly, establish a framework for monitoring key macroeconomic indicators such as inflation, economic growth, exchange rates, and fiscal policies to identify potential factors impacting interest rate spreads and use the monitoring results to formulate timely and appropriate policy responses. The study recommends that future studies should conduct studies across different countries which could provide a more comprehensive understanding of the subject matter.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"16 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722267","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":"Audit Switching and Audit Tenure as Determinants of Audit Quality","authors":"Ni Made Wirasyanti Dwi Pratiwi, I. G. A. A. Pramitari, I. M. Bagiada, Kadek Nita Sumiari","doi":"10.47191/jefms/v7-i4-07","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-07","url":null,"abstract":"This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study uses the earnings surprise benchmark proxy. The data analysis technique used is logistic regression analysis. The research results show that auditor switching has no effect on audit quality and audit tenure has a positive effect on audit quality.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"50 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140726492","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":"Impact of Consumption Taxes on Nigeria’s Economy","authors":"D. Emmanuel, Dr. Francis Ariayefa Eniekezimene","doi":"10.47191/jefms/v7-i4-11","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-11","url":null,"abstract":"Taxes are crucial to every economy's progress, developed or emerging. This research investigated Nigeria's consumption taxes. The empirical analysis utilised 1981-2021 annual data. The study's variables were analysed using error correction model. Following the findings made, this study have thereby established that, except for previous years consumption taxes, all consumption taxes in current year in Nigeria does not possess any significant explanation on the current state of the Nigerian economy. Therefore, current economic happenings in Nigeria cannot be attributably said to be a resultant effect of current changes in any of the consumption taxes in Nigeria, but a resultant effect of previous changes in all consumption taxes in Nigeria. The study suggested that the government maintain import, excise; value added tax and petroleum profit tax laws and guarantee their efficient execution to reduce consumer harm; and simplify tax administration, enhance compliance, and broaden tax net. Educating the public about tax benefits should be a priority.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"116 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140724461","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":"Exploring the Relationship Between Manpower and Economic Indicator in Indonesia: A 30-Year Analysis","authors":"Baiq Serenity Aquila Balqish, ST Maryam","doi":"10.47191/jefms/v7-i4-10","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-10","url":null,"abstract":"This research investigates the relationship between manpower and economic Indicator in Indonesia over a 30-year period from 1992 to 2022. Specifically, it examines the influence of Gross Domestic Product (GDP), Education, Age, Final Consumption Expenditure, Foreign Direct Investment, and Inflation on Wages, alongside the effects of employment and economic growth instruments. This study using Error Correction Model (ECM) along with unit root test, cointegration test, and Autoregressive Distributed Lag (ARDL) dependent test approach with the result that all of variables are stationary at the 1st difference level, this study aims to see the long-run and to know short-run relationship among the variables. The findings reveal a significant long-term relationship between wages and factors such as GDP (0.0000), higher education level (0.0006), secondary education level (0.0009) government spending (0.0149), and inflation (0.0312), while other variables such as basic education (0.0751), age of labour (0.3256), and Foreign Direct Investment (0.3417) are insignificant, while the short-run impact is seen to be less significant. This research proves that economic growth will always affect wages and the importance of controlling inflation as well as stabilising economic conditions to influence wages positively. Through rigorous statistical testing, this study contributes to understanding the dynamics affecting wages in Indonesia, highlighting the critical role of economic and demographic factors.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"11 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140721319","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 Role of Job Satisfaction in Mediating the Workload on Employee Performance in the Canned Fish Industry Sector in Bitung City, North Sulawesi","authors":"Basmi Said","doi":"10.47191/jefms/v7-i4-06","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-06","url":null,"abstract":"This research was conducted with the aim of measuring the influence of workload on employee performance through employee job satisfaction in the fish canning industry sector, Bitung City, North Sulawesi. The research population was 2,751 people, and the research sample was 118 respondents, using the Slovin formula. The data analysis techniques used in this research are validity testing, reliability testing, and Structural Equation Modeling (SEM) analysis. The research results show that Workload has a positive and significant effect on Job Satisfaction. Workload has a positive and significant effect on employee performance. Job satisfaction influences employee performance. Furthermore, workload influences employee performance through job satisfaction.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"62 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140726193","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 Influence of Technology Acceptance on E-Commerce Behavior of Sociolla Users is Mediated by Behavioral Intentions (UTAUT 2 Testing Study)","authors":"Widia Ernandha Dewi, Umu Khouroh, Mokh. Natsir","doi":"10.47191/jefms/v7-i4-05","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-05","url":null,"abstract":"This research aims to determine technology acceptance of behavior using e-commerce for Social users which is mediated by behavioral intention by testing UTAUT 2 (Unified Theory of Acceptance and Use of Technology 2). This research method uses a quantitative survey approach. The population in this research is all the people of Samarinda City who use Sociolla e-commerce. The sample was taken as many as 299 respondents. The data collection method used in this research is a questionnaire. The sample collection technique used was convenience sampling using Google Form for distributing questionnaires. The analysis technique uses Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis with WarpPLS 7.0 software. The research results show that performance expectancy, effort expectancy, and social influence have no effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, hedonic motivation, price value, and habit have a positive and significant effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, habits, and behavioral intentions have a positive influence on use behavior in using social e-commerce in the city of Samarinda. Sociolla e-commerce users tend to behave automatically because they are used to it. The more frequently users use Sociolla e-commerce, the more spontaneously they will use it when making transactions or shopping online for beauty products.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"29 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140721285","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":"Decision Factors Which the Company Makes Transfer Pricing","authors":"Fenty Astrina, D. Yanti, Nurul Hutami Ningsih, Anggrelia Afrida","doi":"10.47191/jefms/v7-i4-09","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-09","url":null,"abstract":"The practice of transfer pricing initially it was carried out solely to evaluate company performance, but as time goes by, practice transfer pricing it is also used to minimize the amount of tax that the company must pay. This research aims to find out the influence of taxes, company size and Good Corporate Governance (GCG) Regarding Decisions Transfer Pricing. The data collection technique is by using documentation. The type of research used is associative research. The data used is secondary data. The population in this study was 30 companies, and the sample was 16 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2019-2022 period using the method purposive sampling. The data analysis method used is quantitative analysis. The analysis technique used in this research is logistic regression. The research results show that partially, taxes and firm size have a significant positive effect on decisions transfer pricing where as good corporate governance has no influence on the decision transfer pricing.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"6 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140723032","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":"Effects of Audit Committee on Fraudulent Financial Reporting Among Listed Firms in Kenya.","authors":"P. Bii, Peter Mwai Kinuthia","doi":"10.47191/jefms/v7-i4-03","DOIUrl":"https://doi.org/10.47191/jefms/v7-i4-03","url":null,"abstract":"Fraudulent financial reporting poses significant risks to the integrity of financial markets, investor confidence, and the overall economy. As a result, effective corporate governance mechanisms are crucial in mitigating the occurrence of fraudulent activities. The audit committee, as a key component of corporate governance, plays a vital role in overseeing financial reporting and providing assurance on the reliability of financial statements. This paper aims to explore the effects of audit committee characteristics on fraudulent financial reporting of listed firms in Kenya. Specifically, the study assessed the effect of Audit Committee; gender, financial expertise, size and independence on fraudulent financial reporting. The study was anchored on the Fraud Pentagon theory. Explanatory research design and longitudinal research design was employed in this study where secondary panel data was obtained through content analysis from audited financial statements spanning from 2012 to 2021. The study targeted listed firms in Kenya during the study period and only firms that met the inclusion and exclusion criteria were retained. After applying the inclusion/exclusion criteria only 40 firms formed the study population. Data was analyzed using descriptive and inferential statistics with the significance of each independent variable being tested at 95% confidence level. The findings show that Gender (β1 = -.1154, p=.000.05) and Financial expertise (β2 = -.200, p=.000.05), Size (β3 = -.1457, p=.001.05), and Independence (β4 = -.1818, p=.000.05) had negative and significant effect on fraudulent financial reporting on firms in Kenya. Thus, the study concluded that audit committee characteristics such as gender variability, audit committee size, audit committee financial expertise and audit committee independence significantly influence fraudulent financial reported among listed firms in Kenya. Based on the findings, the study recommends enhancing the effectiveness of the audit committee in preventing fraudulent financial reporting, organizations should strive for gender diversity within the committee. This can be achieved by actively seeking and appointing qualified female candidates to the audit committee. Promoting diversity ensures a range of perspectives and experiences, leading to more robust discussions, increased scrutiny of financial reporting practices, and improved decision-making. Secondly, Organizations should prioritize the independence of the audit committee by ensuring that committee members are free from any conflicts of interest and have no direct ties to management. Additionally, Organizations should carefully consider the size of the audit committee to optimize its effectiveness in addressing fraudulent financial reporting. Lastly, Organizations should establish mechanisms for continuous monitoring and evaluation of the audit committee's performance. Regular assessments of the committee's effectiveness in detecting and preventing fraudulen","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"10 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140722870","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":"Economic Transformation Towards Economic Stability In Bali Province: Literature Review Analysis","authors":"Made Sinthya Aryasthini Mahaendrayasa, M. S. Utama, Aain Marhaeni, Made Heny Urmila Dewi","doi":"10.47191/jefms/v7-i2-29","DOIUrl":"https://doi.org/10.47191/jefms/v7-i2-29","url":null,"abstract":"Tourism has long played an important role in development in Indonesia, especially in Bali Province. Tourism, with its multiplier effect, can and is capable of accelerating economic growth and job creation. However, due to the Covid-19 pandemic, Indonesia's macro conditions have worsened. As a province that makes the tourism sector its leading sector, this pandemic has had a drastic impact on Bali Province. The central government and the regional government of Bali Province must jointly make efforts to restore the economy as well as economic transformation. In this way, Bali's economy will grow more resilient to shocks because it is based on local resources with high added value with economic diversification so that it does not depend on the tourism sector alone. This research uses Chenery's theory as a grand theory which explains an approach to analyzing economic transformation by considering sector diversification which can provide a basis for effective and efficient planning policies. This research uses a literature review method. By looking at the various impacts experienced after the pandemic, the issue of making one sector the main sector needs to be taken into consideration. Paying high attention to the tourism sector over the last few years has had a slight impact on making Bali's economy the second lowest in Indonesia. Based on this phenomenon, the assumption began to emerge that the agricultural sector was a \"temporary safe place\" which became the second choice, although in the end, when Bali's tourism conditions improved, the average worker decided to return. This assumption that the tourism sector is a conservation sector needs to be improved by providing more understanding that agriculture is also able to support tourism in Bali Province.","PeriodicalId":300881,"journal":{"name":"Journal of Economics, Finance And Management Studies","volume":"59 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139777742","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}