Revenue Journal: Management and Entrepreneurship最新文献

{"title":"Integrated and systematic Best Practices of \"Financial Management in Education\" in Southeast Asia","authors":"Nursaid Nursaid","doi":"10.61650/rjme.v2i1.329","DOIUrl":"https://doi.org/10.61650/rjme.v2i1.329","url":null,"abstract":"Effective financial management is critical to school success. Financial management and finance in education are crucial. Since educational institutions are not profit-driven, the community and parents must ensure that each is used to improve the quality and quantity of instruction. Numerous researchers have explored the best financial management practices in education, but more research is needed. Comprehensive research is required to determine the best educational financial management approaches. Financial management practices like budgeting, resource allocation, cost control, and financial responsibility must be studied in educational settings. According to this study, different approaches in different educational environments affect student progress, school effectiveness, and economic viability. Further comparative research on financial management methods in educational institutions or across nations is needed. This study reviews the literature on efficient financial management practices in education. The systematic literature review (SLR) method and 7P flow diagram are used for analytical systematic reviews. This study addresses demographic questions in current scholarly works on optimal financial management approaches in education, including nation, research methodology, and participant count. Examining the latest academic works on education's strategic trajectory and financial management components will help determine the best financial management methods for education and future study. The systematic research shows excellent financial management strategies in education. Western and Southeast Asian demographic literature shows little research on the best financial management strategies for schooling. This comprehensive and systematic review of educational literature on optimal tactics and fiscal administration seeks to identify education's best practices. This research's structure and review of difficulties will improve school leaders' strategic financial management. It will underpin future research and policymaking. By filling this research gap, education policymakers, school administrators, and financial managers can get evidence-based advice on the best financial management strategies to improve resource allocation, educational quality, and long-term financial viability.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":" 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140390043","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":"Which is the larger issue in Indonesia: waste exports or imports? Interests in politics, economics, or the environment?","authors":"Rd. Heri Solehudin","doi":"10.61650/rjme.v2i1.482","DOIUrl":"https://doi.org/10.61650/rjme.v2i1.482","url":null,"abstract":"The current situation in the worldwide society is paradoxical, as it is characterized by a scarcity in addressing the demand for food. Hence, the garbage predicament in Indonesia remains an environmental concern that necessitates resolution, in conjunction with the challenge of importing waste from industrialized nations to Indonesia. This practice came into existence. Habits of Indonesian individuals who continue to dispose of garbage negligently. This practice of mishandling waste will lead to the emergence of other issues. The issue of waste importation is further compounded by the unreliability of Indonesian waste sorting as a supply source. As one of the developing nations in Southeast Asia that receives waste imports, Indonesia experiences substantial consequences due to this phenomenon. Hence, this paper seeks to examine the issue of trash imports in Indonesia from a political-ecological standpoint, encompassing the social and economic dimensions and the environmental consequences. Furthermore, the article above, which examined the issue of trash imports in Indonesia, has also been conducted. Further investigation is required to explore political ecology, social and economic dimensions, and environmental ramifications. In addition, this article provides an overview of the relevant legislative requirements for the trash importation process in Indonesia. This paper employed the literature review approach to gather research material about waste imports and policies in Indonesia during the past five years. The research information was sourced from multiple studies utilizing the SLR 7P technique. The study findings indicate that trash imports in Indonesia can be understood as a manifestation of ecological politics, wherein the environmental issues are significantly shaped by political factors (namely ego-sectoral features) and economic components within them. The primary objective of the environmental interests outlined in the Basel Convention, which was subsequently translated into laws and regulations in Indonesia, has yet to safeguard environmental and human well-being from the adverse effects of imported trash. In addition, it is essential to comprehensively evaluate Indonesia's trash import policy to clarify its requirements. Furthermore, the issue of enforcing laws effectively in cases of infractions will also be addressed.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140389636","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":"Law enforcement and auditors' roles, responses, and complicated relationships in accounting fraud?","authors":"Darti Djuharni, Nursaid Nursaid, Sonhaji Sonhaji","doi":"10.61650/rjme.v1i2.469","DOIUrl":"https://doi.org/10.61650/rjme.v1i2.469","url":null,"abstract":"Financial statement falsification or fraud that directly affects financial statements. The most extreme financial statement manipulation is accounting fraud. Beyond financial losses, fraud affects employees, industry, the environment, and society (International Public Sector Fraud Forum, 2020). Fraud causes corporate bankruptcy, reducing family income. Fraud distorts markets by giving fraudulent companies an advantage over legal ones. Accounting fraud can cause controversies that impact society and stakeholders. Regulators, practitioners, and researchers prioritize preventing these potentially dangerous events. Corporate activity monitoring has improved, but severe accounting fraud remains in ostensibly robust and diverse institutional environments. Accounting literature on auditor-law enforcement fraud coordination is examined in this study. This literature review uses a mixed methods research synthesis to analyze accounting journal articles from 2014 to 2024 using keywords like \"Auditors,\" \"Enforcement,\" \"Accounting fraud,\" \"responses,\" and \"complicated relationships.\" Auditor and law enforcement roles, leading fraud indicators, and stages will be studied. Use Publish or Perish (PoP) and SLR 7P to collect data from SINTA, SEMANTIC Scholar, and Google Scholar. The investigations show the range of fraud terminologies and concepts, quantitative measurement discrepancy, and shallow fraud analysis. This study suggests more law enforcement-auditor case studies. This work will inform fraud accounting research. This paper underlines the need for academic, political, and practitioner cooperation to limit fraud's economic and social harms in a complex and interrelated system. This study examines how the accounting literature addresses law enforcement-auditor relationships in accounting fraud rather than monitoring systems or broad fraud discussions. Law enforcement actions have a significant impact on auditor-client relationships and information disclosure. Customers' perceptions of auditor quality and risks will be examined in the essay.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":"12 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140284026","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":"LUSI Burst: Addressing Toxic Mud Flows in Indonesia Through Disaster Recovery and Mitigation Strategies","authors":"Retno Tri Nalarsih","doi":"10.61650/rjme.v2i1.472","DOIUrl":"https://doi.org/10.61650/rjme.v2i1.472","url":null,"abstract":"A major volcanic eruption in May 2006 near an Indonesian gas drilling site continues to release toxic substances. Phenol chemicals, hazardous organic compounds in oil and gas, medications, paint, electronics, and hospitals harm the mud. When inhaled or touched briefly, phenol irritates human skin, eyes, and mucous membranes. Oral phenol is somewhat toxic. The Lapindo Mud Impact harms the economy, society, and ecology. This includes agricultural land damage, livelihood disruption, and business closures. The authorities will direct Sidoarjo mud into the Porong River to regulate Sidoarjo mud. Second, environmental planning is underway to make the area a tourist attraction. Thirdly, control pumps should be used to control flooding in affected areas. Multiple mud retaining embankment breaches have caused water overflow. Residents are worried about residential flooding and fatalities, and they are being urged to be cautious along the dam. Thus, authorities need an effective disaster mitigation system like PPLS (Sidoarjo et al. Center) to quickly resolve mudflow disasters. The house was flooded with mud. When muck enters homes, authorities must act faster. Residents expect mudflow to affect their homes. A mitigation strategy with the village hall is vital to inform inhabitants of the necessary activities. Disaster mitigation will occur before, during, and after. To give disaster-prone residents confidence. This study uses sampling and phenomenology. The snowball sampling method was used. Residents near the Lapindo embankment fence in Gempolsari Village are the focus of this essay. Data was collected through 15-question interviews, 10-question observations, and Gempolsari village hall photos. The document includes results, discussion, and conclusions.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":"218 S709","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140393136","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":"Technology-mediated education for marginalized populations: financial literacy gap","authors":"Asri Jaya","doi":"10.61650/rjme.v1i2.470","DOIUrl":"https://doi.org/10.61650/rjme.v1i2.470","url":null,"abstract":"A person's financial attitude includes thoughts, attitudes, and confidence in managing money. A positive financial attitude is crucial for responsible financial behavior and long-term well-being. Financial literacy includes behavior and financial consequences, not just information and abilities. The themes above are linked to financial behavior, including saving, spending, debt management, and investment choices. Technology in financial education may reduce financial literacy gaps in emerging nations. Technology-mediated financial education is scalable, cost-effective, adaptable, and can reach populations with inadequate financial services, according to this study. Financial literacy research should provide empirically supported distribution strategies based on target population characteristics and contextual needs. Computer literacy, language, and cultural appropriateness issues require more research. Evaluating digital inclusion and divide reduction efforts is crucial. However, this system has unique challenges. An extensive literature review over the previous decade was conducted using \"ABIInform,\" \"EBSO Host,\" \"Emerald,\" \"Google Scholar,\" \"Science Direct,\" \"ProQuest,\" \"Web of Science,\" and \"ERIC.\" The study used \"financial literacy,\" \"technology-mediated,\" \"financial education,\" and \"developing countries.\" Insufficient infrastructure, access, linguistic and cultural barriers, and community alienation are the impediments. Insignificant. This study critically reviews technology-mediated financial education literature in developing nations. A complete assessment of long-term consequences, a comparative examination of distribution techniques, and a research methodology are needed. This study focuses on how the digital divide affects underprivileged communities' financial literacy. Due to the need for more knowledge, more research is needed on how limited technological access affects financial understanding. Addressing this deficit requires more investigation.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":"200 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140449799","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":"Indonesia's Geostrategic Position in Global and Regional Politics: Government Preparation","authors":"Rd. Heri Solehudin","doi":"10.61650/rjme.v1i2.434","DOIUrl":"https://doi.org/10.61650/rjme.v1i2.434","url":null,"abstract":"The People's Republic of China (PRC) and the United States (US) continue to compete for power and influence in various places, particularly in Asia. Southeast Asia is also unifying ASEAN countries under the ASEAN Community Accord. It is vital to recognize the impact of pressure on Indonesia's geostrategic development. Failure to anticipate this can have harmful implications and risk the nation's interests in accomplishing its goals and ideals. However, development strategy research has yet to be adequately reviewed, considered, and integrated within Indonesia's geostrategic setting. This is particularly essential considering the dynamic character of developments within the current strategic environment. Thus, the government must vigorously defend Indonesia's geostrategic position in global and regional politics. These efforts should be a significant input and consideration in national and state issues, ensuring Indonesia's national interests are safeguarded. Therefore, the government can effectively pursue its national goals and aspirations. The preservation and seamless continuance of Indonesia's national ideals can be maintained. A comprehensive literature assessment was undertaken in the past decade utilizing the hazing publish or perish (PoP) application, which involved the utilization of various databases, including \"PupMed,\" \"ABIInform,\" \"EBSO Host,\" \"Emerald,\" \"Google Scholar,\" \"Science Direct,\" \"ProQuest,\" \"Web of Science,\" and \"ERIC.\" This study incorporates the employment of concepts such as \"global politics,\" \"ASEAN Community,\" \"political developments,\" \"political dynamics,\" and \"geostrategic conditions.\" Insufficient infrastructure and limited accessibility. This study provides a complete survey of the extant literature on global and regional political development processes. A comprehensive examination of long-term effects and comparing distribution tactics and research methods are needed. This research explores the requirement of predicting distinct vulnerabilities within each National Resilience Gatra in light of global and regional political development dynamics. In light of the input and optimistic outlook surrounding endeavours to execute primary national responsibilities, safeguard national interests, and actualize national objectives in pursuit of Indonesia's national aspirations, further investigation is warranted into global and regional political development dynamics. Additional work is necessary to address this gap.","PeriodicalId":517673,"journal":{"name":"Revenue Journal: Management and Entrepreneurship","volume":"99 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140455753","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}