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Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings

This study sought to examine the effect of foreign private investment on the development of small and medium scale enterprises (SME’s) in Nigeria. The study adopted a longitudinal research design which made the use of secondary data imperative. The study employed data on the foreign private investments and development of SMEs in Nigeria covering 1991-2018. The variables used are Net Foreign direct investment, Net Foreign Portfolio investment, percentage of foreign direct investment in Gross Domestic Product (GDP), and development of SMEs in Nigeria. The technique adopted in this study is multiple regressions to test the hypotheses. E-view econometric software 3:1 was used for the analysis. The result revealed that the value of Foreign Direct Investment (FDI) and Foreign Portfolio Investment (FPI) have a negative relationship with the development of SME’s and Foreign Direct Investment (FDI) in the percentage of gross domestic product and exchange rate have a negative and significant impact on the development of SME’s in Nigeria. It was recommended among others that government should increase its funding of small and medium scale enterprises, SME’s should be encouraged to go on public offer to expand the scope of funds, the exchange rate must be strengthened to encourage SME’s to attract funds and the needs to stabilized the economy to discourage divestment.

Recognising the relevance of entrepreneurship, most African universities have made significant input into delivering Entrepreneurial Education in Higher Educational Institutions. However, the rising number of graduate unemployment raises concerns with regard to quality of educational content, and programmes. This study sought to investigate the impact of entrepreneurship course content on entrepreneurial intention and the mediation of individual entrepreneurial characteristics and also to investigate if graduates’ exposure to extra entrepreneurship training and university programme type does account for differences in individual entrepreneurial characteristics. A context-specific framework that explains entrepreneurial intention as a function of course content, programmes type, and extra entrepreneurial training is tested based on data from 400 undergraduate students and 400 graduates from eight Ghanaian universities. Evidence from the model reveals that entrepreneurial course content did impact entrepreneur Intention, however, this impact is partially mediated by the attitudes, perceived behavioural control and subjective norms of Ghanaian students and graduates. Again, while it was found that extra entrepreneurial training did account for differences in individual entrepreneurial characteristics and entrepreneurial intention of graduates, the difference due to programme type was not significant. Theoretical, policy and practical implications findings of this study are discussed.

The main object of this research is to examine whether dividend policy in the form of dividend payout ratio and dividend yield influences the volatility of sharia stock price in the Indonesian Stock Exchange. This research uses the quantitative method by using the secondary data collected from the published Indonesian Stock Exchange. The sample in this research is 106 companies registered in the Indonesian Sharia Stock Index (ISSI) in 2016-2018. The dependent variable in this research is stock price volatility while the independent variables are dividend payout ratio, dividend yield, and data of earnings volatility, debt, and size that are collected and processed from the company financial report. Multiplied regression analysis is used for correlation test and hypothesis test using the SPSS software program version 15.0. The result of the research shows a shred of evidence that dividend per share and dividend payout ratio have no influence on the stock price volatility. The result of research can help the investors to select the sharia shares, and for companies, this research is useful to determine the dividend policy

This study aims to determine the effect of six-factor (market return, firm size, value, profitability, investment, human capital) on excess return in companies with shares listed in LQ45 for the 2015-2019 period. The population of this study consists of 45 LQ45 companies listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is the sample selection method that is used in this study. As a result, it shows that there are 26 companies that fit the criteria and taken as samples. Furthermore, the data analysis method that is used in this study is the panel data regression model. Based on the results of this study, it is showed that partially, market return (X1), firm size (X2), profitability (X4), and investment (X5) have a significant positive effect on the excess return of companies listed in LQ45 for the 2015-2019 period. Whereas, value (X3) and human capital (X6) do not have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period partially. Another result also shows that simultaneously or as a whole, six-factors (market return, firm size, value, profitability, investment, human capital) have a significant effect on the excess return of companies listed in LQ45 for the 2015-2019 period.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

Referring to the provisions of Law Number 7 of 1992 and its amendments to Law Number 10 of 1998 concerning Banking, it is explained that a Bank is a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and or other forms of to improve the standard of living of the wider community so that the banking industry greatly affects the overall stability of the economy because banking institutions are intermediary institutions that bridge people who do not need their funds (surplus) to be deposited in banking institutions as deposits and distributed by these institutions to people who need them in a productive form of distribution. The role of banking institutions is systemic; in other words, banking is an important part of the economic system which will cause a multiplier effect if it is not healthy or in this case, it becomes a failed bank. The main function of banking in macroeconomic policy infrastructure is indeed directed in the context of how to make money effectively and efficiently to increase economic value, which requires the role of regulation in the economic sector as a rule for the essence and existence of banking institutions in carrying out their operations. This study is normative legal research that uses several approaches namely: the statute approach, the case approach, the historical approach, and the conceptual approach carried out with juridical concepts of banks, failed banks, bank restructuring, macroprudential and microprudential. The objective of this study is to comprehensively explain the model and system for rescuing failed banks that meet the benefits principles.

Indonesian National Institute of Aeronautics and Space (LAPAN) as a space ecosystem runner government institution of the space agency in Indonesia is mandated by Indonesia space law of 2013 to carry out remote sensing activities that are not only strategic nationally in nature but also charged being benefits economically. This study investigated the intangible economic benefits of remote sensing activities in Indonesia. This research explored qualitatively the advantage of the use of remote sensing information by users obtained from the results of questionnaires and in-depth interviews. The conceptual framework of intangible benefit is based on the information system success model by the De-Lone and McLean Information Value model. The results showed that the quality of remote sensing was good. This can be seen from most responses of user respondents on the Perceived System Quality and Information Quality indicators giving a good rating. The response of the user respondents caused a sense of satisfaction and also caused the use of the system to be more intense. These had a good impact on the performance of respondents, both individually and organizationally. Strengthened by in-depth interviews showed that economically provide benefits with an average of 64% increasing in the efficiency of the performance by Agriculture and Palm Oil sectors. In short, space agency in Indonesia is proven to provide intangible economic benefits on remote sensing activities.

The main objective of this work is to identify the explanatory factors determining the diversification of exports in SADC countries during the period 1990-2018. We regress the indicator of export diversification, measured successively by the Herfindahl-Hirschman index on a set of explanatory variables. Using a next-generation panel data approach is applied, such as panel unit root, panel cointegration, fully modified OLS (FMOLS), and Dynamic Ordinary Least Squares (DOLS). The result of unit root tests for all these variables are stationary at their first difference and integrated of order one.  Our results show that there is a long-term relationship between export diversification and GDP, openness to trade, accumulation of human and physical capital, foreign direct investment. All of its variables are the main explanatory factors for the diversification of exports in SADC countries.

Despite providing service and consumption are two sides of the same coin of value co-creation in the gig economy, value as an outcome was only investigated from the customer point of view, not from the provider. This study aims to explore the impact of algorithmic management, customer dysfunctional behavior and perceived injustice on Uber and Careem drivers perceived value in Egypt. Qualitative interviews and content analysis were employed. Thematic analysis will be used for identifying, analyzing, and reporting patterns within data. Our findings define how drivers’ perceived value is negatively influenced by algorithmic management, customer dysfunctional behavior, and perceived injustice. In order to increase drivers’ perceived value, ride-hailing companies should not only put consideration on how to improve the control of algorithmic management and customer empowerment but also have to revise their policies and decisions to provide positive value to their drivers.

With the pandemic Covid, the Indonesian government issued a fiscal policy through the Financial Services Authority (POJK 11 2020) on National Economic Stimulus as Policy Countercyclical Impact Deployment Coronavirus Disease, 2019. This study analyzes the reaction markets banking sector in Indonesia to the event announcement publication of these regulations. This quantitative study uses the Event Study methodology. This study uses abnormal return testing events on secondary data 45 Indonesian banks listed on the Jakarta Stock Exchange. The method of calculating the abnormal return uses the Market Model, with an estimated period of 21 days and a window period of 11 days. The research period was carried out between February 11 and March 20, 2020. The test carries out with an average of difference test before and after the event, with an error rate of 5%. Based on the cumulative abnormal return t-test, data shows that from minus five days, the regulation's announcement up to 5 days after which the market moves significantly negative. This event study is a news phenomenon of Indonesia's latest financial policies related to banking stocks during the Covid pandemic.

This research aims to investigate and analyze the effect of corporate social responsibility disclosure on firm value, either directly or indirectly, by involving innovation as a mediator. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a period of four years from 2015 to 2018. The sample selection method uses the purposive sampling method with several criteria to produce 104 companies as the research sample so there are 416 observations. The analysis technique used is a simple and multiple linear regression analysis technique using the STATA 13 application as well as the Sobel Test for mediation tests. The results of this study provide empirical evidence that both in quality and quantity corporate social responsibility disclosure has an effect on increasing firm value. The results also show that corporate social responsibility disclosure cannot increase firm value through innovation due to a lack of research and development activity in most manufacturing companies because research and development activities require a long time and process as well as ineffective patent protection. Innovation has an insignificant effect on firm value due to the high cost of research and development can have an impact on large costs that reduce profits. However, innovation can be increased by corporate social responsibility disclosure, which means investing in corporate social responsibility disclosure can indirectly encourage the development of innovative product and process activities in the company. Innovation becomes a partial mediation variable so that innovation works partially in mediating between corporate social responsibility disclosure and firm value.

This study investigates the impact of democracy indices on the literacy rate. Panel Data of 134 Countries from 2007-2018 were collected from the website the World Bank and Gapminder. This study uses Ordinary Least Square (OLS), Pooled Ordinary Least Square (POLS), Driscoll-Kraay (DK), Second Stage Least Square (2SLS), Generalized Methods of Moments (GMM) methods. This research has found that political participation index and political culture index has a significant positive relationship with literacy rate in all the method. The functioning of the government index has a significant positive relationship and electoral process and the pluralism index has a significant negative relationship with literacy rate in all the methods except the GMM method. The civil liberties index has a significant negative relationship with literacy rate in POLS and in the other models, there is no significant relationship between the civil liberties index and literacy rate.

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

Proper management of finances in private primary schools is very imperative to their operations. There are, however, serious financial challenges in these private schools in Kenya as characterized by unprecedented high fees charged on students. The objective of this study was to assess the role of financial control in the growth of private primary schools in Kenya. The study was guided by the Cash Management Theory that gives emphasis to reasonable ways to deal with organizational finance management and efficient utilization as well as the Endogenous Growth Theory which stipulates that, in the long-run growth rate depends on a stable business environment. The study employed both quantitative and qualitative study design, which targeted 7,418 private primary schools in Kenya. Accessible population constituted of 3,431 heads of schools in four regions of Kenya namely: Nairobi, Central Kenya, Northeastern, and the Coastal regions. A random sampling method was used to draw a sample of 320 respondents who were either the principals’/Head teachers or deputy principal of the schools. A structured questionnaire was used to collect data. Structural Equation modeling using Analysis of Moment Structures was used to analyze the data. The fitness of the hypothesized structural and measurement models was tested using the Normed Fit Index and the Root Mean Squared Error. The overall path coefficients obtained were positive and significant at a 0.05 level of significance. The study established that financial control positively and significantly influenced the growth of private primary schools. The study recommended that private primary schools should have effective budget management mechanisms and strong financial controls.  

The research aims to analyze the mediating role of employee engagement between job satisfaction and reward as the antecedents, the connection between employee engagement and Leader-Member Exchange, and commitment as the consequences. Meanwhile, this primary study's purpose is to determine whether (and how) employee engagement and antecedents influence Leader-Member Exchange and Organizational Commitment. The population of wooden batik craft centers in Bantul regency is 57 centers and in Gunung Kidul regency is 20 centers. A census did sampling with 292 crafters consisting of 148 crafters in Bantul regency and 144 crafters in Gunung Kidul regency. The data collection technique used in this research was to use a questionnaire. This research uses the AMOS Structural Equation Modelling technique. The results confirm that job satisfaction, reward, employee engagement, Leader-Member Exchange, and Commitment are interrelated. Job satisfaction and reward had a positive relationship with employee engagement. Furthermore, employee engagement mediated the connection between Leader-Member Exchange and Commitment, and Leader-Member Exchange had a positive relationship with commitment

The tourism industry needs synergies cooperation between Provincial and Regional Governments. Lampung Province, Indonesia today is focusing on the marine tourism industry as one of the welfare solutions for increasing coastal community economic growth in Pesawaran and Tanggamus. The long-term goal of the marine tourism industry policy in both Regency is community governance based on local wisdom. This paper describes the model for developing the tourism industry through a policy of cooperation between regions in Lampung Province which lead to improving people's welfare and determine the marketing side of coastal tourism. There are some concepts that we use: governments approach; policy; marine tourism and tourism industry. The method used is descriptive qualitative. Data obtained through interviews with key informants relevant to this research study. The location of this research is Lampung Provincial Government, Tanggamus Regency Government and Pesawaran Regency Government. The strategies carried out by Pesawaran and Tanggamus Regency governments are focusing on local wisdom and coordination in developing marine tourism industry. The vast array of business according to Page, Stephen J (2014) are interlinked together in the production and delivery of tourism products largely operate for profit.

This conceptual paper's objectives describe how the utilization of technology and information systems in government institutions developing e-government can improve public service performance and quality. The development of information and technology helps humans and the organization to successfully their operation. The operational system more accurate, useful, and efficient. Most governmental bodies have a low-performance rate in matters of bureaucracy. To repair the quality of bureaucratic performance in government institutions, there is a need to introduce public transparency and accountability to increase the role of public control. The usage of modern technology and systems in government is known as e-government.

This study aims to reveal the meaning of the Creating Shared Value (CSV) practice as a contribution to Sustainable Development Goals (SDGs) at PT Pupuk Kaltim (PKT) with a case study approach. CSV with Corporate Social Responsibility (CSR) is a concept that does have the same umbrella, which is a charity to the community and contributes to SDG's but in practice these two concepts are different. The difference lies in the value generated. CSV provides significant value to the company in the form of profit in the form of reducing the company's activity costs and is related to the company's core business products so that the value that arises to the company is not only a good view (image) by the community. When implementing the CSR concept, the company focuses on carrying out charity actions to the community so that it creates a good corporate image by the community and does not focus on the value that is generated profitably to the company. PKT has implemented CSV practice with the floating net cages (FNC) program. The KJA program carries out activities with the grouper and lobster cultivation program and PKT's business activity is in the field of fertilizers. FNC has provided a good view from the community for PKT but the FNC that is claimed by PKT as an FNC Program is not yet a concept of CSV. In practice, FNC is more appropriate to say CSR because it has not provided profit value for PKT.

The aim of this study was to investigate the influence of strategic negotiation on the performance of Devolved systems of governments in Kenya, the study adopted a cross-sectional survey design using both quantitative and qualitative approaches. The target population for this study consisted of the 47 county governments in Kenya, the sample size comprised of  10 counties namely; Garissa, Kisii, Nyamira, Narok, Marsabit, Murang’a, Bomet, Nairobi, Kiambu, and Homa Bay, and the respondents ware specifically employees working under finance and procurement department. The study utilized stratified random sampling to pick 186 respondents from the finance and procurement departments. Descriptive and inferential statistics were aided by Statistical Packages for Social Sciences version 24.  Hypothesis testing was carried out using multiple regression analysis and standard F tests. The study concluded that strategic negotiation practice has a moderate positive correlation with the performance of devolved systems of government in Kenya using the Pearson correlation coefficient. The study found out that if the management could adopt strategic negotiation, it could increase the performance of devolved systems of government. The study further, therefore, concluded that devolved systems of government strategically have adopted the use of negotiations for various reasons such as to obtain fair prices for the specified quality of the item, agree on delivery period, decide on the packaging, packing, and method of transportation, agree on the payment terms and many other reasons.