AFEBI Management and Business Review最新文献_第2页

Effects of Internal Control Weaknesses, Financial Independence and Size on Quality of Financial Statements in the Tanzanian Local Government Authorities 坦桑尼亚地方政府机构内部控制薄弱、财务独立性和规模对财务报表质量的影响

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.4

Shufaa Al-Beity

{"title":"Effects of Internal Control Weaknesses, Financial Independence and Size on Quality of Financial Statements in the Tanzanian Local Government Authorities","authors":"Shufaa Al-Beity","doi":"10.56279/bmrj.v25i1.4","DOIUrl":"https://doi.org/10.56279/bmrj.v25i1.4","url":null,"abstract":"This study examines the relationship between internal control weaknesses (ICWs), independence, and size on the quality of financial statements of local government authorities (LGAs) in Tanzania. The analysis is based on data from a large sample of LGAs’ financial statements for four years from FY 2010/11 to FY 2013/14. The study employed logistic regression to examine whether ICWs (fraud prevention plan, risk management, accounting system, and IT controls), financial independence, and size of LGAs determine financial statement errors/restatements in the LGAs. The study shows that large and financially dependent LGAs with accounting system ICWs are more likely to have lower financial statement quality. However, other ICWs (IT controls, fraud prevention, and risk management) results were insignificant. These results may be attributed to the level of compliance and implementation of the parent ministry’s directives among LGAs. Therefore, practitioners and policymakers should ensure that LGAs not only adopt directives/policies but also fully comply and implement with their requirements as well as build financial management capacity to increase LGAs’ financial independence.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87244100","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

Analysis of the Governance Frameworks of Public Universities in Tanzania: What is Known and Needs Knowing? 坦桑尼亚公立大学治理框架分析:已知和需要了解的是什么?

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.2

{"title":"Analysis of the Governance Frameworks of Public Universities in Tanzania: What is Known and Needs Knowing?","authors":"","doi":"10.56279/bmrj.v25i1.2","DOIUrl":"https://doi.org/10.56279/bmrj.v25i1.2","url":null,"abstract":"Little is known about governance frameworks of universities in developing countries. In response, this paper presents content analysis undertaken to review the governance frameworks of public universities in Tanzania, encompassing the Universities Act, 2005, the Universities (General) Regulations, 2013 and the charters of ten public universities. In order to understand the changes that have taken place, individual acts of parliament relating to public universities prior to 2005 are also reviewed. The analysis reveals that changes to universities’ governance frameworks through enactment of the Universities Act, 2005 have substantially increased both the institutional and operational autonomy of public universities. At the country level, the Act established the Tanzania Commission for Universities as a regulatory body and removed the government from direct control of public universities. At the institutional level, the Act allowed the establishment of a council and a senate as the two principal organs of governance primarily responsible for academic, administrative and financial university matters, and authorized the inclusion of both internal and external stakeholders on these two bodies. The governance requirements of the Act are reflected particularly in universities’ charters, with representation of staff, women, students and the private sector. This paper relies on analysis of governance frameworks, so actual governance practices may differ from the documentary evidence, yet this is one of few studies of the governance of higher learning institutions in developing countries, which are less represented in the university governance literature overall.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78690370","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

Digital readiness of SMEs: An Insight from Indonesia 中小企业的数字化准备:来自印度尼西亚的洞察

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.517

Kurnia Khafidhatur Rafiah, Sunu Widianto, Irsyad Kamal, Amaliya Shofiana, A. M. Fajar, Agung Anggara Rudini

{"title":"Digital readiness of SMEs: An Insight from Indonesia","authors":"Kurnia Khafidhatur Rafiah, Sunu Widianto, Irsyad Kamal, Amaliya Shofiana, A. M. Fajar, Agung Anggara Rudini","doi":"10.47312/ambr.v7i01.517","DOIUrl":"https://doi.org/10.47312/ambr.v7i01.517","url":null,"abstract":"In the era of industrial revolution 4.0, digital technology is constantly improving in many areas of industry, particularly in business. It forces every business, whether large corporations or small businesses, to make various adjustments in order to keep up with the advancement of digital technology. They should be aware of how far their improvement and readiness have advanced in the digital era. This paper measures the digital readiness of SMEs and categorizes them into the level of digital readiness. The research examined the level of digital readiness among businesses, particularly small and medium-sized enterprises (SMEs) in West Java. A survey of 113 SMEs in West Java was conducted to assess their digital readiness. This research used a descriptive survey research approach. The research method itself is carried out by using a cross sectional survey method. Five variables used in this research include people, process, strategy, technology, and integration. Findings indicated that SMEs in Indonesia show a low level of readiness in relation to Industry 4.0. The majority of the respondents are aware about the phenomenon of digitalization, but they are currently not ready to adapt or use various innovations in their businesses. People, process, strategy, technology, and integration are the five variables analyzed, and the variable showing the best readiness to face digitization is people. SMEs business owners are still taking initial steps to identify the most appropriate strategy to approach industrial revolution 4.0. SMEs must take advantage of existing opportunities, especially with the availability of various information and data to develop business and make decisions. In general, the majority of businesses in Indonesia are small and medium-sized enterprises (SMEs) that are aware of the development of digitalization but are hesitant to implement it and require extensive assistance from various parties to understand and implement digitalization in their business.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47579116","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: 5

Factors Affecting Beef Volume Imports From Australia 影响澳大利亚牛肉进口量的因素

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.521

E. Sulistiyani, Juliarti Mega Pertiwi, L. Khakim

引用次数: 1

Organizational Performance: The Role of Enterprise Resource Planning and Supply Chain Management 组织绩效:企业资源规划与供应链管理的作用

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.558

M. R. Linda, Gesit Thabrani, Suhery Suhery, Riza Yonita, Thesa Alif Ravelby, Vera Pujani, Alizar Hasan

引用次数: 0

The Mediating Influence of Procurement Strategy on the Relationship between Physical Distribution and Availability of Contraceptives in Public Health Facilities 采购策略对公共卫生机构避孕药具实物分配与可得性关系的中介影响

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.3

Tusiime Wilson, W. Nguni, D. Rwehumbiza

{"title":"The Mediating Influence of Procurement Strategy on the Relationship between Physical Distribution and Availability of Contraceptives in Public Health Facilities","authors":"Tusiime Wilson, W. Nguni, D. Rwehumbiza","doi":"10.56279/bmrj.v25i1.3","DOIUrl":"https://doi.org/10.56279/bmrj.v25i1.3","url":null,"abstract":"This study examines the mediating effect of procurement strategy on the relationship between physical distribution and the availability of contraceptives in Uganda’s public health facilities. The study uses data collected from 165 (94.3% response rate) selected public health facilities from south western Uganda using questionnaires. Partial Least Squares Structural Equation Modeling was used for data analysis. The findings show that procurement strategy is of less importance to the availability of contraceptives and does not mediate the relationship between physical distribution and availability of contraceptives in the public health sector. This evidence conflicts the previous scholarly work which considers procurement strategy as a conduit through which physical distribution influences the availability of contraceptives. Furthermore, the results indicate a positive and significant influence of physical distribution on the availability of contraceptives. This therefore implies that given the stochastic nature of demand for contraceptives, there is need for the public health sector to craft well defined physical distribution strategies that are aimed at timely transportation of contraceptives and strategic location of distribution centers to ensure constant availability of contraceptives.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82510772","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

Cash Reserve, CEO Health Risk, The Price Reaction Due to COVID-19 First Announcement on Leisure Industry 现金储备，CEO健康风险，COVID-19导致的价格反应，休闲行业首次发布

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.559

Muhammad Afif Arsyad, C. Utama

引用次数: 0

Understanding Use Behavior in Mobile Banking: An Extended of UTAUT Perspective 理解手机银行的使用行为：UTAUT视角的延伸

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.47312/ambr.v7i01.555

R. Rahmiati, Perengki Susanto, Alizar Hasan, V. Pujani

{"title":"Understanding Use Behavior in Mobile Banking: An Extended of UTAUT Perspective","authors":"R. Rahmiati, Perengki Susanto, Alizar Hasan, V. Pujani","doi":"10.47312/ambr.v7i01.555","DOIUrl":"https://doi.org/10.47312/ambr.v7i01.555","url":null,"abstract":"Mobile banking is a service provided by banks to provide value and convenience to both banks and customers. However, the successful implementation of mobile banking largely depends on how much customers are fully motivated to adopt it. Thus, this study recognizes the need to examine the factors that could predict the use of mobile banking and how using such a system could contribute to increasing the intensity of use of mobile banking by customers. The conceptual model of this study uses extended UTAUT2, including price value, hedonic motivation, and habit. Data collection was carried out through a questionnaire survey by 137 respondents. Partial least square-structural equation modeling (PLS-SEM) was employed for analyzing the data. The study showed that behavioral intention and habit are significantly and positively influenced by hedonic motivation. Meanwhile, use behavior is significantly and positively influenced by habit and behavioral intention. Nonetheless, price value was found to have a negative and insignificant impact on behavioral intention to use mobile banking. The conclusion derived from this study enhances the understanding of the factors determining the use of mobile banking in West Sumatra.","PeriodicalId":34812,"journal":{"name":"AFEBI Management and Business Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46042823","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

Moderating Effects of Oil Price on the Impact of Macroeconomic Variables on Stock Market Performance 石油价格对宏观经济变量对股票市场表现影响的调节作用

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.5

Lusekelo Kasongwa, E. Minja

引用次数: 2

Risk Management in Upstream Oil and Gas Businesses in Tanzania 坦桑尼亚上游油气业务的风险管理

AFEBI Management and Business Review Pub Date : 2022-06-30 DOI: 10.56279/bmrj.v25i1.7

E. Richard, W. Paschal

引用次数: 0