The payment of taxes determined on the actual income generated by companies is one of the topics debated for a long time in all countries. Each country has its tax and civil law, so it is impossible to make apodictic statements on the subject as everything depends on the regulations mentioned above.

The work system in MSME centers is not like in companies, and this attracts researchers to explore related work culture, OCB, motivation and performance. This study aims to determine the effect of work culture and OCB on Performance, with Motivation as an intervening variable.

Petang and Abiansemal Sub-Districts, Badung Regency, which are dominated by wood craft industry players in the SMIs sector as the backbone of the economy, are seriously affected not only in terms of total production and trade value but also on the number of workers who have lost their jobs due to this pandemic.

This study aims to find out how the effect of the application of integrated reporting elements on the reporting of LQ 45 companies listed on the Indonesia Stock Exchange in 2018 on company value in the period after the implementation of the integrated reporting element.

Start-up businesses experienced significant growth in Surakarta and the surrounding areas. This development is likely supported by Surakartas economy, which is strongly driven by the business and industrial sectors.

This systematic literature review aims to synthesize several published studies related to the implementation of e-recruitment.

Financial distress is a bankruptcy prediction model that is useful as an early warning system to anticipate information on the worst possibilities that will occur in the future. This study aims to determine the effect of liquidity, leverage and operating cash flow on financial distress with firm size as a moderating variable. In predicting financial distress, it is proxied by the Altman Z-Score model. The sample determination method using a purposive sampling method and obtain 17 samples of property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. According to the research, liquidity positively affects financial distress; leverage negatively affects financial distress; operating cash flow does not affect financial distress. The effect of liquidity on financial distress can not moderated by firm size; nevertheless, firm size can moderate the effect of leverage on financial distress.

The purpose of this study was to describe the current state of tax control over transfer pricing in Ukraine. Analysing the effect of war and martial law on the tax system on the whole and transfer pricing as well, I would like to say that the situation shook the system, but nevertheless, it managed to rehabilitate itself and survive, in turn, standing on wartime slats. The practical significance of the study lies in the complex analysis and evaluation of the current situation of the transfer pricing processes taking place in Ukraine. For Ukraine, in practice, the experience of European countries and case law can be found, which have formed a number of important and progressive legal positions and conclusions to improve control in the field of transfer pricing. The practical novelty of the obtained results consists in a comprehensive analysis of the impact of transfer pricing on the current state of tax management in general. While the EU countries and the UK introduce additional temporary taxes on excess profits on electricity production between 2021 and 2023, as well as on excess profits received from activities in the oil, gas, coal and oil refining sectors, Ukraine introduces an income tax for all companies in any industries in the amount of 2% of the turnover, in order to keep the business afloat. In particular, I would like to note the effectiveness of the work within the framework of the EU4PFM international project, which made it possible, even in wartime, not only to preserve the achievements of pre-war times, but also to start the development of new software products and OECD support for the harmonization of Ukrainian legislation with EU norms in the context of the further integration of Ukraine into the European Union. The main goal of this work is to determine the effectiveness of transfer pricing in Ukraine today, as well as to assess the development prospects for Ukraine in this direction.

Information technology absorption capacity is a factor that can affect business performance. The development of information technology can positively impact businesses to improve business performance. Absorption capacity also affects improving business performance. The more absorption capacity you have, your business performance will improve. The development of technology and its absorption capacity will positively impact businesses to improve their business performance.

The purpose of this study is to examine the determinants of hedging decisions in state-owned and private manufacturing firms on the IDX. Based on the previous research from Mediana & Muharam (2016), several determinant factors of hedging decisions were identified, namely liquidity, leverage, firm size, profitability and public ownership. The analytical method used is logistic regression analysis using a sample of 175 state-owned and private manufacturing firms from 2018-2020. The results of the analysis show that only liquidity and firm size have a significant influence on hedging decisions, which are negative and positive, respectively. The implication that can be taken is that when the firm makes a hedging decision, the firm needs to reduce liquidity or invest in working capital. On the other hand the firm needs to increase firm size through its fixed asset investment activities. Result of this study supports the optimal hedge ratio theory of Carter (2003).

One of the main indicators of development success is the reduction in the number of poor people and an even distribution of income.

Starting from an introductory framework of the historical links of Portugal with the sea as well as of its influence on the international relations of the country, this article aims to illustrate the significance of the Sea or Maritime economic activity sector in the Portuguese economy and its recent evolution. Data from the Central Balance Sheet (CBS) of Banco de Portugal (BdP) on the general characteristics, dimension, location, age, economic and financial indicators for the enterprises pertaining to the sector are presented and then compared to those of the whole non-financial corporations (NFCs) in Portugal. References to the strategic importance of the sector for the Portuguese economy in the near future and its role in European and worldwide contexts conclude.

This study was conducted with the aim of testing the effect of recruitment and competence on employee performance with employee placement as an intervening variable at the University of dr. Soebandi Jember. The population used in this study were all employees of the University of dr. Soebandi Jember, totaling 108 people, all of which were used as research samples. The measuring instrument in this study is a questionnaire that will be tested by testing the validity and reliability of the data. To answer the hypothesis in this study using partial least squares (PLS). The results of the first study indicate that there is a positive and significant effect of recruitment on job placement. The result of the second study is that there is a positive and significant effect of competence on job placement. The result of the third research is that there is a positive and significant effect of recruitment on employee performance. The results of the fourth study are that there is a positive and significant effect of competence on employee performance. The results of the fifth study are that there is a positive and significant effect of work placement on employee performance. The sixth research result is that there is an indirect effect of recruitment on employee performance through job placement. The seventh research result is that there is an indirect influence from the application of competence on employee performance through job placement.

Levels of unemployment is of great concern to policy makers in most world economies. Many models have been developed to address the problem but no clear solution has been found. Closely related to unemployment is the problem of inflation. Stagflation, a condition where both unemployment and inflation are high at the same time has resulted to ineffectiveness of policies issued by monetary authorities in Kenya. Solutions to unemployment and inflation are challenges experienced by policy makers in many economies. The purpose of this study was to empirically analyze the validity of Philips curve in the Kenyan economy. The study was informed by the ever increasing unemployment rates, cost of living and the inadequate attention inform of policies made by the policy makers to alleviate the economy from this problem. The study adopted an explanatory research design and employed an Auto-Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) to analyze both the short run and the long run results. The study sample entailed of annual secondary time series data set for a period of 30 years from 1991 to 2020, sourced from KNBS, Central Bank of Kenya, and World Bank. The findings of the study concluded that the relationship between unemployment and inflation was positive and insignificant both in the short run and in the long run. The Non-Accelerating Inflation Rate of Unemployment (NAIRU) was estimated to be 6.26 percent but insignificant. The findings of the study also showed that money supply and government expenditure had a negative and positive but insignificant relationship with unemployment in the short run. The study recommends that the government should not employ Phillips curve as an instrument for policy implementation in Kenya. This is because both unemployment and inflation are positively related. Finally, the government should come up with a supplementary policy of cushioning the economy against the harsh effects of structural breaks on unemployment in the economy.

This study looks at how risk management affects Nigerias publicly listed deposit money institutions financial performance (DMBs). The 10 commercial banks in Nigeria with licenses are being researched.

The role of small and medium enterprises (SMEs) was encouraged either inclusively or sustainably as a post-pandemic effect of COVID-19 as well as climate and political crisis in the world today. Guerrilla marketing was one of non-conventional marketing strategy techniques taken as an option applied by many SMEs businessmen. Although, it only spent a limited budget and low promotion cost, it could result a large output in attracting public attention. Thus, many SMEs businessmen decided to apply this technique. The aim of this research was to identify the effectiveness of guerrilla marketing in SMEs. This research used literature studies from 2012 to 2022. This research also used systematic literature review (SLR) method. Based on the research result, guerrilla marketing could affect positively and significantly on brand awareness that has brought positive effects to the customer purchasing decision on particular product. Moreover, this guerrilla marketing was an effective technique to reach out customers, because of innovative and creative ideas applied by the business owner and effectiveness in financial aspect.

Macroeconomic stability has been a concern to many economies as it shows the economic health of a nation. Kenya has had unsustainable and persistent fiscal deficit which has been phenomenal in the recent past despite several economic reforms being established in an attempt to stabilizing the economy. The study was informed by the persistent increase in the budget deficit in Kenya amidst economic stagnation and macroeconomic instability. This therefore led to an attempt to establish the effect of selected macroeconomic variables on the budget deficit in Kenya. The specific objectives were to determine the effect of interest rates; exchange rate; inflation and money supply on budget deficit in Kenya. The study sought to evaluate the significant effect of the selected macroeconomic variables on budget deficit in order to formulate the policy consideration to the economic problem. The study was guided by the Keynesian which was the main theory of the study. The Mundell-Fleming and Ricardian Equivalence theories were also employed as addition theories to back up the study. The study methodology was based on an explanatory design for time series data covering 30 years from 1991 to 2020. Autoregressive distributed lag error correction model (ARDL) estimation was adopted to analyze and infer results of the study. The CUSUM model stability test indicated that the model was stable and the model coefficient was reliable. Diagnostic test results showed there was no autocorrelation (p=0.1510>2.062), no heteroscedasticity (p=0.0903>21.47), and there was no multicollinearity (vif=1.34). Shapiro wilk normality test indicated that the variables of the study were normally distributed. The ADF unit root test indicated that there was unit root and co-integration test confirmed that the variables had a long run relationship. The findings of the study were: interest rate had a positive significant effect on budget deficit in the long run ( ß_1=0.0404, <0.05); exchange rate had a positive significant effect on budget deficit ( ß_2=0.4189, <0.05); inflation had a negative insignificant effect on budget deficit ( ß_3=-0.001, >0.05). Money supply had a positive insignificant effect on Budget deficit ( ß_4=0.00004, >0.05). The ARDL long-run results showed that the explanatory variables had Adjusted R2=0.4666 impact on the budget deficit and an F-statistics of 135.5802. The study therefore concluded that interest rate had a positive effect on the budget deficit in the long run. Increasing interest rates in the economy ends up driving budget deficit upwards in the long run. The same was true when the variable of concern is exchange rate. The study findings recommend that there is need for the government to ensure there is stability in macroeconomic variables. This is because there was a significant link between the budget deficit and the selected macroeconomic variables. A strive by the government to reduce budget deficit would mean an adjustment in macroeconomic variables to suit the purpose. These adjustments may include reducing the interest rate in the economy. A reduction in the interest rates in the economy would end up reducing the budget deficit.

Research data collection was carried out on July 1 – October 30, 2022, at breeders in the Jenggawah sub-district, Jember district. The purpose of this study was to find out the analysis of partnership pattern broiler farming in Jenggawah sub-district, Jember district. The research method used is a type of survey method. The data used in this research are primary and secondary data. The sample is used all at once, constituting the entire number of breeders, this is because broiler breeders in the partnership pattern in Jenggawah, Jember district, only have 1 breeder. The data obtained was analyzed descriptively using tables of available numbers, then conducting a description using economic formulas in accordance with the research objectives. Based on the research results of the Partnership Pattern Broiler Farming Business Analysis in Jenggawah District, Jember Regency, income has increased erratically despite experiencing profits. The average profit of breeders per period per head is Rp. 16,300,790, Rp. 20,100,200 and Rp. 30,268,900. The R/C analysis shows that the business of raising broiler chickens is profitable because the R/C value is > 1, the average R/C value for one sub-district is 2.045. And based on the product BEP analysis and price BEP in the last 3 periods, it still fluctuates. product BEP and price BEP. However, the broiler chicken farming business in Sumber Rejo sub-district continues to experience a breakeven point, does not experience a profit and does not experience a loss, if the nominal value of the average product BEP is only 35,000 heads and the BEP price is only Rp. 40,000. The conclusion that can be drawn is to review from the analysis researched by the author, the business is still feasible to run and develop.

Sustainable tourism development is the main focus of tourism development right now. The idea of sustainability in tourism is a way to deal with the bad things that will happen as tourism grows. This article talks about how local communities can be involved in making tourism more sustainable. The method is a review of the literature, which is based on research results that have already been published on relevant topics. Based on the results of the literature review, community participation in sustainable tourism development can take the form of brainstorming participation, physical energy participation, participation skills and proficiency, and property participation. In order to make sure that local community participation works, sustainable tourism development can involve the community from the planning, overseeing, and putting plans into action stages on.

In my previous thesis research, the author used eight resource people from various workplaces to examine the phenomena of flexible working hours in the world of work for journalists under the title Analysis of the Management of Flexible Working Hours of Online Media Journalists in Malang City

The aim of this work is twofold : to measure the level of misinvoicing in Benins trade with its main trading partners and to determine its causes. First, based on mirror statistics, we estimate the gross trade discrepancies at about $3.065 billion on average over the period 2000-2017. Its very important development represents more than 350% increase in 18 years. Fraud is dominated by under-invoicing of both imports and exports. The countries most prone to fraud are mainly Asian countries (China, India, and Malaysia), while the most misreported products are mainly those with low proportions of trade (fabrics, textiles and second-hand goods, palm oil, vehicles and motorcycles, cashew nuts, wood and wooden goods). Second, the econometric results obtained from the Pannel Corrected Standards Errors (PCSE) methods showed that the determinants of misinvoicing are customs tariffs, the Benin/Nigeria tariff differential, the share of trade in a product, and indicator variables such as the introduction of the PVI, the perishability of a product, the region of origin, and the tariff and non-tariff measures enacted in recent years. In light of our results, Benin needs to review its trade policy and work toward more effective management of its international trade flows. At the same time, international organizations such as the WTO and the WCO must cooperate and coordinate the management of international trade to control fraud.

One of the indicators of how well a countrys economic health can be seen by the availability of funds to support development. The banking industry is one of the institutions that has an impact on the public s ability to access funds. Factors of fundamental finance and behavioral finance can influence individuals or groups of people to save their money in banks, particularly in the form of deposits. This study aims to determine how much behavioral finance and social environment can influence a bank customers interest in saving through deposits The analysis technique used are Path Analysis. The type of data are primary data from questionnaire distribution, The Likert scale were used for variable measurement. Results showed that financial literacy did not affect customer’s interest to save money in the form of deposits. Meanwhile, social environment cannot be used as an intervening variable for financial literacy and motivation towards customer’s interest to save their money in the form of deposits

This research aims to investigate corporate board structures and compositions, as well as their interrelationships. An empirical analysis on a sample consisting of 6,962 public traded U.S. corporations was conducted and the isolationconsequences of board characteristics such as independence, financial expertise, and tenure on a companys earnings quality were examined. Furthermore, it was investigated whether and to what extent the tenure of outside directors influences the isolation effects of financial expertise and independence on earnings quality. The Modified Jones model was used to generate discretionary accruals, which were subsequently used to generate accrual-based earnings management. Firms with a more independent board and a higher proportion of outside directors with financial experience are found to have no effect on the degree of accrual-based earnings management. Outside directors average tenure, on the other hand, has a negative and significant impact on earnings management. The study demonstrates that the average tenure of outside directors affects their independence as well as their financial expertise. Both have a statistically significant positive influence on accrual-based earnings management. This indicates that, even if outside directors are independent and there is at least one outside member with financial expertise on the board, the effectiveness of their monitoring decreases over time. In this study, the quality of earnings is examined using accrual-based earnings management models. The influence of these board qualities on real earnings management, however, has not been studied. As the usage of real earnings management has expanded in the post-SOX era, the utilization of these models is intriguing for future study pertaining to the effect of these characteristics. Furthermore, this study utilized and analyzed only a sample of large public U.S. enterprises, which are larger companies. Due to the SOX requirements to which these larger organizations are subject, this might contribute to a lack of diversity in the board makeup of these companies. This may have an effect on the regression findings by displaying low or non-significant effects. Future research may find it interesting to determine if there are differences between the effects of these governance qualities on earnings management for smaller and larger companies. Based on the findings, it is possible to conclude that when evaluating a firm s profits quality, it is critical to evaluate both the structure and makeup of the board, as well as the individual features of the outside members, such as their tenure. This study adds to the expanding corpus of research on the impact of board characteristics on corporate performance. It focuses on corporations situated in the United States, where corporate governance is a hotly debated topic, particularly after the enactment of SOX. It not only looks at the effect of these characteristics on earnings quality in isolation, but it also responds to recent calls for researchers to look at the interaction of various board traits. It examines whether and to what extent outside directors tenure influences the isolation consequences of financial expertise and independence on earnings management.

The human development index is used to calculate welfare by using various indicators as benchmarks, such as health, education, community income, expenditures, and living conditions. Welfare has evolved into an important aspect of a country. In fact, the establishment or formation of a state is linked to the realization of its peoples welfare. The benefits to the community from income come not only from local and foreign tourists, but also from the effects of tourism itself. For instance, an increase in the number of hotels, restaurants, and other services. Economic growth can be driven by an increase in tourism demand and other supporting factors. The table below shows the number of foreign tourists who visit Lovina Tourism Area.

This study aims to analyze the effect of management commitment on Good Corporate Governance, internal audit competence on Good Corporate Governance and audit service quality on Good Corporate Governance. The population in this study were all hotels in Badung Regency. The data collection method used in this research is by distributing research questionnaires. The sampling technique was carried out by purposive sampling method and based on predetermined criteria, the number of hotels that met the criteria were 71 four-star hotels in Badung Regency. Respondents in this study were the General Manager, Accounting and Internal Audit in the hotel. The research hypothesis was tested using multiple linear regression analysis techniques with the help of the SPSS 22.00 application for windows. The results showed that the variables of management commitment, internal audit competence and audit service quality partially had a positive effect on Good Corporate Governance.

This study examined the predictors of profitability in Nigeria Insurance Industry between 2011 and 2020. It looked into the effect of financial leverage, solvency margin, financial liquidity and risk underwriting on Profitability of insurance industry in Nigeria. In the study, descriptive research design was employed with the population of thirteen (N=13) composite insurers from which a sample of six (n=6) were randomly selected. Four hypotheses were tested using e-view. Findings showed that SOVEREIGN TRUST plc has the highest ROE with mean value of 0.058489 followed by LEADWAY Insurance Plc with 0.043822 mean value on ROE. Mutual Benefit plc covers 0.038811 and PRESTIGE insurance has ROE of 0.028478. LASACO Assurance Plc with 0.025744 while Cornerstone plc has the lowest mean value on ROE: 0.0112 in the distribution. Thus it is evident that SOVEREIGN TRUST plc and LEADWAY Insurance Plc are the leaders in the Nigerian Insurance industry for the period, with positive effect of financial leverage, solvency margin, financial liquidity and risk underwriting on profitability of the insurance companies in Nigeria. The study therefore concluded that there is statistically significant relationship between the four independent variables (financial liquidity, solvency margin, risk underwriting and financial leverage) on the dependent variable , profitability, proxied by return on equity of insurance companies in Nigeria. The study recommended that stakeholders in the Nigerian insurance industry in collaboration with their regulatory body; National Insurance Commission (NAICOM), should maximize the contributions of the various predictors of profitability in the composite insurance industry across the nation.

This study investigated the relationship between internal control process and organizational financial and non-financial performance of selected deposit money banks in Nigeria. with specific objectives of determining the effect of risk assessment and monitoring activities the performance of DMBs in Nigeria. Primary data was collected using questionnaires administered to top level employees and other employees of 11 banks using a purposive random sample of 150 respondents out of which 97 responses were collected. The data were analyzed using descriptive statistics, correlation analysis, exploratory factor analysis and regression with aid of Statistical Package for Social Sciences (SPSS) version 26. The result of the analysis shows that risk assessment risk assessment practice has a positive impact on the performance of deposit money banks in Nigeria (B= 0.390, t= 4.019, p < 0.01) and that monitoring activities have a positive impact on the performance of deposit money banks in Nigeria (B= 0.415, t= 4.019, p < 0.01) Each has a positive and significant impact on financial, non financial and overall organizational performance DMBs in Nigeria. Based on the findings, it is concluded that internal control mechanism is a significant predictor of organization financial and non-financial performance and that effective internal control systems must incorporate the effects of risk assessment and control activities to enhance organizational performance of DMBs. The study therefore recommended that internal control systems especially risk assessment and monitoring activities are significant areas and management of DMBs in Nigeria should give great attention to them in order to improve organizational performance.

This study aims to produce a model of developing a culture of innovation through an HRM approach in HRM practices and a cultural approach. This research was conducted on cooperatives in Bali. The research population is cooperative in Bali. Respondents are cooperative managers. Total population is 1371 people with 93 as sample using Slovin formula. The object of research is about the culture of innovation, human capital, human resource practices, and local Balinese cultural values. Inferential statistics using Partial Least Square to analyze data and test hypotheses. The results of this study resulted in a model to strengthen the innovation culture determined by HRM, namely through an approach to HRM practices based on local cultural values. Culture in the form of values is an external factor that is able to encourage the internal environment to innovate. This study found that human capital did not mediate the influence of HRM practices on the culture of innovation, but HRM practices had an effect on human capital.

This study aims to examine the market reaction to tax reform. Tax reform was carried out by the government on the issue of post-covid economic recovery and responding to environmental changes. This policy has a new tax regulation policy in Indonesia in the form of a carbon tax, an increase in VAT, and an increase in income tax. This research is event study research. The population of this study is companies listed on the Indonesia Stock Exchange on October 7, 2021. The data are taken from Yahoo Finance, totalling 753 companies. The sampling method used is the purposive sampling method, with the sample in the form of the Kompas 100 index and each company sector listed on the Indonesia Stock Exchange with a total of 9 sectors with an observation period of 10 days, 5 days, and 3 days before and after the ratification (-10.10), (-5.5), and (-3.3). The market reacted to the tax reform, and there was a significant abnormal return (p-value <0.05). Companies in the agricultural and mining sectors are companies that are of interest to investors. In contrast, companies in the financial, trade, services, and investment sectors are not attractive to investors with negative cumulative abnormal returns.