Khazanah Sosial最新文献_第2页

Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic 制造业企业的持续经营审计:新冠肺炎大流行之前和期间的研究

Khazanah Sosial Pub Date : 2023-05-31 DOI: 10.15575/ks.v5i2.25487

Muhammad Fadila Laitupa, Elna Marsye Pattinaja, Sukma Rahmi Ayu Patty

{"title":"Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic","authors":"Muhammad Fadila Laitupa, Elna Marsye Pattinaja, Sukma Rahmi Ayu Patty","doi":"10.15575/ks.v5i2.25487","DOIUrl":"https://doi.org/10.15575/ks.v5i2.25487","url":null,"abstract":"This study aims to determine the effect of Profitability, Leverage and Company Growth on the receipt of going concern audit opinions before and during the Covid-19 pandemic. Research using exploratory study with the type of data used is quantitative data. Population data in this study for 2019-2020 from manufacturing companies listed on the Indonesian Stock Exchange (IDX). Research data that was dialyzed amounted to 238 of 119 samples of manufacturing companies. Purposive sampling is one of the techniques used in research for sampling. The sampling technique used purposive sampling with data analysis techniques, namely descriptive statistics and logistic regression. Based on the results of this study shows that (1) Profitability before the COVID-19 pandemic did not affect the acceptance of Going concern audit opinions, (2) Profitability during the Covid-19 pandemic affected the receipt of Going Concern Audit Opinions, (3) Leverage before the COVID-19 pandemic does not affect the going concern audit opinion, (4) Leverage when the COVID-19 pandemic affects the going concern audit opinion, (5) Company growth before the COVID-19 pandemic does not affect the going concern audit opinion, (6) Company growth during the COVID pandemic -19 does not affect the going concern audit opinion.","PeriodicalId":475022,"journal":{"name":"Khazanah Sosial","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135439455","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

Systematic Review and Bibliometric Analysis of Islamic Marketing in the Scopus Database 2017-2022 Scopus数据库2017-2022中伊斯兰营销的系统回顾和文献计量分析

Khazanah Sosial Pub Date : 2023-05-31 DOI: 10.15575/ks.v5i2.25443

M Amin, Sahabudin Sahabudin

引用次数: 0

Community-Police Relationships in Crime Reduction in the Tzaneen Area of the Limpopo Province (South Africa) 林波波省Tzaneen地区社区-警察关系在减少犯罪中的作用(南非)

Khazanah Sosial Pub Date : 2023-05-14 DOI: 10.15575/ks.v5i2.25508

Tumiso D. Mokhomole, Adewale A. Olutola

{"title":"Community-Police Relationships in Crime Reduction in the Tzaneen Area of the Limpopo Province (South Africa)","authors":"Tumiso D. Mokhomole, Adewale A. Olutola","doi":"10.15575/ks.v5i2.25508","DOIUrl":"https://doi.org/10.15575/ks.v5i2.25508","url":null,"abstract":"This article explores the consequences of police-community relationships for crime reduction in the Tzaneen area of the Limpopo province of South Africa. This is relevant because even though the South African Police Service (SAPS) typically works under pressure and under difficult conditions of lack of resources and internal conflicts, the Tzaneen community still believes that it is the responsibility of the police to ensure a lower crime rate and a safer community. Presently, there are ineffective crime reduction programmes in the Tzaneen area, despite efforts such as ‘community policing forums’, ‘sector crime forums’, ‘take a Girl Child to Work’, and ‘Adopt a Cop’, which are practised in certain community areas in Tzaneen. Notwithstanding all these measures, the crime rate is high in the Tzaneen area. A qualitative interview method was used to collect data. Eighteen participants were interviewed from a selected panel of experts from the SAPS, community leaders, non-governmental organisations, and business communities by making use of open-ended questions. The study adopted purposive sampling. The study revealed several reasons for the high crime rate in the Tzaneen policing area, such as police corruption, lack of adequate communication between the police and the Tzaneen community, lack of community knowledge of the functions of the criminal justice system, and low morale on the part of policing organisations as some of the major reasons for the poor police-community relationship in the Tzaneen area of Limpopo. The study recommends ways that can strengthen the police-community relationship and reduce the crime rate in the Tzaneen area of Limpopo.","PeriodicalId":475022,"journal":{"name":"Khazanah Sosial","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135189406","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

Role of Treasury Single Account in Enhancing Transparency, Good Governance and Curbing Corrupt Practices in the Nigerian Public Service 财政单一账户在提高尼日利亚公共服务透明度、良好治理和遏制腐败行为方面的作用

Khazanah Sosial Pub Date : 2023-05-14 DOI: 10.15575/ks.v5i2.25507

Usman Sambo

{"title":"Role of Treasury Single Account in Enhancing Transparency, Good Governance and Curbing Corrupt Practices in the Nigerian Public Service","authors":"Usman Sambo","doi":"10.15575/ks.v5i2.25507","DOIUrl":"https://doi.org/10.15575/ks.v5i2.25507","url":null,"abstract":"The Treasury Single Account (TSA) was introduced by the global international financial institutions specifically the World and IMF to help countries block leakages and other wastages that are associated with corrupt practices in the management of the public funds by the public servants. The TSA was embraced by the Nigerian Government with the same objective of blocking leakages and fostering transparency in public services. This has been behind the background of the allegations of corrupt practices, mismanagement, leakages, waste and squandering of public resources by the public servants who dubiously maintained several accounts for one ministry or agency. This study investigated the role played by TSA in the promotion of transparency, good governance, and preventing corrupt practices. The study used documented sources for assembling data involving the existing body of literature after thoroughly identifying the clear gap for contribution to knowledge. The sources obtained were discussed using empiricism where statistical data were analysed on the impact of TSA on preventing leakages and corrupt practices. The study discovered that the introduction of TSA in the Nigerian public service was a good reform and a success in minimising dubious transactions, corrupt practices, and the operation of suspicious redundant accounts by Ministries, Departments, and Agencies (MDAs) of Government. The study therefore, recommends that there is a need for full automation and digitalisation of governmental processes in Nigeria to reflect in other sectors of governance which can help in preventing leakages, malpractices, corrupt practices, and misgovernance.","PeriodicalId":475022,"journal":{"name":"Khazanah Sosial","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135189407","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

The Waning of Kiai's Role: Transformation from Cultural Broker to Political Broker in Regional Head Election 吉埃角色的式微:地区领导人选举中文化掮客向政治掮客的转变

Khazanah Sosial Pub Date : 2023-04-29 DOI: 10.15575/ks.v5i2.25326

Muslim Mufti

{"title":"The Waning of Kiai's Role: Transformation from Cultural Broker to Political Broker in Regional Head Election","authors":"Muslim Mufti","doi":"10.15575/ks.v5i2.25326","DOIUrl":"https://doi.org/10.15575/ks.v5i2.25326","url":null,"abstract":"This study aims to analyze the transformation of the role of Kiai in the local political context, focusing on their role as cultural broker to become political broker in Banten Regional Head Election. This research involved a qualitative study involving in-depth interviews with Kiai in the Banten area and an analysis of related documents. The study's results found a change in the role of the Kiai from being a cultural broker responsible for spreading religious and cultural teachings to the public into a political broker involved in the political process and regional head elections. Kiai not only acts as spiritual leaders but also become determinants in the local political process, including in the regional head elections. Kyai uses their religious influence and authority to influence political preferences and voter behavior. They also have access to political networks and play a role in coordinating political support for certain regional head candidates. This research provides a better understanding of the transformation of Kiai's role from a cultural broker to a political broker in the political process. This study implies that it is a basis for developing a comprehensive understanding of local political dynamics in Indonesia and the role of religion in the political process.","PeriodicalId":475022,"journal":{"name":"Khazanah Sosial","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847973","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

Role of AMRUT Project in Urban Governance of West Bengal: A Review of Barddhaman Municipality (2015-2020) AMRUT项目在西孟加拉邦城市治理中的作用:巴达曼市回顾(2015-2020)

Khazanah Sosial Pub Date : 2023-02-25 DOI: 10.15575/ks.v5i1.23418

Sayan Kumar Roy

引用次数: 0