Journal of economics, finance and management studies最新文献_第2页

Effect of Forensic Accounting Practices on Financial Accountability and Transparency in Nigerian’s Deposit Money Banks 法证会计实践对尼日利亚存款银行财务责任和透明度的影响

Journal of economics, finance and management studies Pub Date : 2024-07-11 DOI: 10.47191/jefms/v7-i7-24

Omoniyi Jacob, ENIOLA (PhD), A. Popoola

{"title":"Effect of Forensic Accounting Practices on Financial Accountability and Transparency in Nigerian’s Deposit Money Banks","authors":"Omoniyi Jacob, ENIOLA (PhD), A. Popoola","doi":"10.47191/jefms/v7-i7-24","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-24","url":null,"abstract":"This study investigates the impact of forensic accounting practices, with specific focus on fraud investigation, fraud examination, and fraud prevention, on financial accountability and transparency in the banking sub sector in Nigeria. The study employed a field survey research design and data was collected from both secondary and primary sources with a particular emphasis on questionnaire administration to staff in selected banks. The study involved the analysis of 98 copies of filled questionnaire using frequency analysis and regression analysis to draw tentative predictions about the relationship between forensic accounting practices and financial accountability. The findings revealed that fraud investigation practices significantly influence financial accountability and transparency in Nigeria banks, as indicated by a coefficient of 0.324 and a p-value of 0.00 in the regression analysis. Similarly, fraud prevention practices, with a coefficient of 0.770 and a p-value of 0.00, also demonstrate a significant relationship with financial accountability and transparency. Furthermore, fraud examination practices, represented by a coefficient of 0.047 and a p-value of 0.040, significantly impact financial accountability and transparency in the Nigerian banking sector. In conclusion, this study underscores the positive effects of forensic accounting practices on financial accountability and transparency in Nigerian banks. The study recommends that Nigerian banks prioritize and enhance their fraud-related practices, invest in staff training programs, and collaborate with regulatory bodies to create a conducive environment for effective fraud management. Recognizing the vital role of competent professionals and continuous regulatory updates, these recommendations aim to strengthen the banking sector's resilience against financial fraud and promote sustained transparency and accountability.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"54 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141658278","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

HR Development as an Effort to Improve Employee Performance at PT. Nandhi Radja Nusantara Surabaya 泗水 Nandhi Radja Nusantara 公司为提高员工绩效而开展的人力资源开发工作泗水 Nandhi Radja Nusantara 公司

Journal of economics, finance and management studies Pub Date : 2024-07-11 DOI: 10.47191/jefms/v7-i7-26

Alfiyatussholichah Alfiyatussholichah, Mochamad Fatchurrohman, Shobikin Shobikin

{"title":"HR Development as an Effort to Improve Employee Performance at PT. Nandhi Radja Nusantara Surabaya","authors":"Alfiyatussholichah Alfiyatussholichah, Mochamad Fatchurrohman, Shobikin Shobikin","doi":"10.47191/jefms/v7-i7-26","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-26","url":null,"abstract":"This research aims to find out how much influence the development of HR levels has on employee performance at PT. Nandhi Radja Nusantara. And to find out how much influence employee performance has. This research was carried out at that location and permission was obtained from the company leadership to conduct the research. This is thought to be caused by problems that often occur in companies related to employee performance in accordance with Human Resources, resulting in a decline in the performance of employees at PT. Nandhi Radja Nusantara. This research method uses a qualitative method, namely where this research obtains real data from employees or employees in charge (supervisors) of the company. The results of this research will later become research material for the company PT. Nandhi Radja Nusantara continues to evaluate the performance of its employees so that in the future they can be more neatly organized. Thus, the conclusion that can be drawn from this case study or research is that: the influence of Human Resources in a company is very important to support good employee performance and by following the company's operational standards (SOP) well and understandingly. PT. Nandhi Radja Nusantara Surabaya.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"75 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141658079","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

Improving Performance of Culinary Business through Quadruple Helix 通过四重螺旋提高烹饪企业的绩效

Journal of economics, finance and management studies Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-21

Irany Windhyastiti, Umu Khouroh, Eko Aristanto, Syarif Hidayatullah, Christina Sri Ratnaningsih

引用次数: 0

The Impact of Tourism Villages on the Income of Temajuk Village Residents, Paloh District 旅游村对帕洛县特马朱克村居民收入的影响

Journal of economics, finance and management studies Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-20

Okianna Okianna, Jumardi Budiman

{"title":"The Impact of Tourism Villages on the Income of Temajuk Village Residents, Paloh District","authors":"Okianna Okianna, Jumardi Budiman","doi":"10.47191/jefms/v7-i7-20","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-20","url":null,"abstract":"This study aimed to identify and describe the changes in the income of the community in Temajuk village economically after it was designated as a tourism village in 2021. The aspects of income changes observed in this study were: a) sources of income; b) amount of income; and c) distribution of income. This is a descriptive qualitative research with direct communication of data collecting techniques. The tools of data collection were interview guidelines in which the respondents were selected using saturated sampling. Data analysis techniques used were data reduction, data display and drawing conclusions. The results showed that socio-economic changes in the community related to aspects of income sources were in the form of micro-enterprises such as canteens, tire-repair shops, rental of buoys for swimming, and laundry services for locals and tourists. From the aspects of the amount of income, it showed the increase of income. The amount of income was measured by comparing the income of individual communities in the village of Temajuk. Socio-economic changes based on the aspects of the income gap between community groups can be concluded that it depended on various factors such as differences in economic opportunities access in the coastal and mountainous areas of Temajuk village, the ownership of homestay businesses, canteens and so on, and also the education and skills of the tourism managers.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"107 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141665905","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 Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market 金融知识、资本能力认知、回报预期和家庭环境对大学生在资本市场投资股票的意向的影响

Journal of economics, finance and management studies Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-22

Komang Amanda Ayu Harpita Putri, I. K. Suryanawa, Luh Putu Lusi Setyandarini Surya

{"title":"The Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market","authors":"Komang Amanda Ayu Harpita Putri, I. K. Suryanawa, Luh Putu Lusi Setyandarini Surya","doi":"10.47191/jefms/v7-i7-22","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-22","url":null,"abstract":"One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased year by year, yet the growth rate is lowest in the stock sector. This study aims to examine the influence of financial literacy, perceptions of minimal capital, return expectations, and family environment on students' intention to invest in stocks in the capital market, based on the theory of planned behavior. This research employs a quantitative approach. The study was conducted on undergraduate accounting students at the Faculty of Economics and Business, Udayana University, from the year 2017-2023. Data were collected by distributing a questionnaire via Google Forms to accounting students at FEB UNUD. The population in this study was 1.203 people. The sample was selected using probability sampling with proportionate stratified random sampling, resulting in 300 respondents. Data analysis techniques included descriptive statistical techniques and multiple linear regression analysis using SPSS 25.0. The results of this study indicate that financial literacy, perceptions of minimal capital, return expectations, and family environment have a positive effect on students' intention to invest in stocks.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"64 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141664902","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 Effect of Electronic Word of Mouth (EWOM) and Fear of Missing Out (FOMO) on Impulse Buying in Shopee Moderated Self-Control 电子口碑（EWOM）和 "害怕错过"（FOMO）对 Shopee 调节型自我控制中冲动性购买的影响

Journal of economics, finance and management studies Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-19

Alsya Siti Aenaya, Firsta Wity Peafut Gunawan, Nensi Anggraini, Sri Nurhasanah, Yeny Suryaningsih

引用次数: 0

Green Operations Practices and Their Role in Achieving Environmental Sustainability Through Intelligent Quality Management (An Analytical Study of The Opinions of a Sample of Employees at the Ur General Company in Iraq) 绿色运营实践及其在通过智能质量管理实现环境可持续性方面的作用（对伊拉克乌尔综合公司抽样员工意见的分析研究）

Journal of economics, finance and management studies Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-17

Karrar Fadhil Khalaf Al Seedi, Assistant Professor Dr Nidaa Saleh Mahdi ALshaheen

{"title":"Green Operations Practices and Their Role in Achieving Environmental Sustainability Through Intelligent Quality Management (An Analytical Study of The Opinions of a Sample of Employees at the Ur General Company in Iraq)","authors":"Karrar Fadhil Khalaf Al Seedi, Assistant Professor Dr Nidaa Saleh Mahdi ALshaheen","doi":"10.47191/jefms/v7-i7-17","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-17","url":null,"abstract":"This study aimed to determine the impact of green operations practices in achieving environmental sustainability through intelligent quality management. The hypothetical plan was built according to the three variables of the study, in light of which the main and sub-hypotheses were developed. This study was applied and tested in the government sector of Ur General Company, affiliated with the Iraqi Ministry of Industry and Minerals. The questionnaire was used as a method to collect data from a sample of 290 individuals. The results indicated that there is a positive impact of green operations practices on environmental sustainability. Therefore, when the company conducts its operations while paying attention to the concept of the environment, it will produce green operations with many opportunities that can be developed. Based on the results that were reached, a number of recommendations were proposed, the most prominent of which was the interest in implementing green operations practices in the company sample of the study by developing all green practices that would work to reduce the environmental damage resulting from the organization’s operations from polluting emissions and waste of resources and energy.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"118 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141666875","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

Organizational Commitment, Work Motivation, and Job Satisfaction: Understanding Its Impact of Employee Performance (Case Study at Bank Mandiri (Persero) 组织承诺、工作激励和工作满意度：了解其对员工绩效的影响（曼蒂里银行案例研究

Journal of economics, finance and management studies Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-18

Rudi Prianto, Rini Handayani

引用次数: 0

Occupational Stress Management of Truck Drivers and its Effect on Road Safety: Evidence from Petroleum Tanker Drivers in Lagos State, Nigeria 卡车司机的职业压力管理及其对道路安全的影响：来自尼日利亚拉各斯州石油罐车司机的证据

Journal of economics, finance and management studies Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-16

Sholesi, Olayinka Yusuf, PhD, Abdul-Azeez Ibraheem Forson, PhD, Taiwo, Ositimehin

{"title":"Occupational Stress Management of Truck Drivers and its Effect on Road Safety: Evidence from Petroleum Tanker Drivers in Lagos State, Nigeria","authors":"Sholesi, Olayinka Yusuf, PhD, Abdul-Azeez Ibraheem Forson, PhD, Taiwo, Ositimehin","doi":"10.47191/jefms/v7-i7-16","DOIUrl":"https://doi.org/10.47191/jefms/v7-i7-16","url":null,"abstract":"The feeling of apathy among truck drivers regarding managing their health and work stress is endangering lives and properties on Lagos roads. The study examined occupational stress management of truck drivers and on road safety. The study adopted the descriptive survey research designusing a complete enumeration method (Census).Copies of the questionnaire were distributed to fifty truck drivers who are executive members of the union in the state. The questionnaire was designed on a four-point Likert scale and the study used Pearson Product Moment Correlation and Multiple regression in analyzing the collected data. The findings revealed that there is astrong relationship between fatigue and road safety and a weak relationship between inattention and road safety. The findings further revealed that fatigue and inattention account for 47.8% of road safety issues experienced by truck drivers in Lagos State. The study concluded that the indicators identified for the independent variable are good measures of the occupational stress construct. However, the study recommended among others that employers of truck drivers and their unions should enlighten them and create more awareness of the need for them to pay more attention to their health to ensure the safety of lives and properties on Lagos roads.","PeriodicalId":497608,"journal":{"name":"Journal of economics, finance and management studies","volume":"1 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668002","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 Company Reputation and Compensation on Intention to Apply Among Fresh Graduates 公司声誉和薪酬对应届毕业生求职意向的影响分析

Journal of economics, finance and management studies Pub Date : 2024-07-06 DOI: 10.47191/jefms/v7-i7-14

Muh. Taufan Nando, Gendut Sukarno

引用次数: 0