MAY-2023 – ABPI

May 2023 Volume 39 Issue 05

1. DIASPORA REMITTANCES AND POVERTY REDUCTION: THE CASE OF SUB-SAHARAN AFRICA COUNTRIES

Authors: OGBOI. C. ALALADE. Y. S. A, AMUSA. BOLANLE O and OKEZIE. FINECOUNTRY O

Abstract

There has been massive inflow of diaspora remittances to Sub Saharan African Countries in recent times, perhaps for investment and smoothening consumption and hence reduce poverty level in the region. However, empirical studies on the impact of diaspora remittances on poverty reduction is sparse, despite plethora of empirical evidences in other remittance recipient regions like Asia and Latin America. Using time series and cross-sectional data from 1990 to 2020 obtained from World Development Indicators of World Bank, this present study examines the impact of diaspora remittances on poverty level in Sub Saharan African Countries in order to recommending how to channel this huge resource into more productive use. The Panel Ordinary Least Square (OLS) panel data regression model was used to examine the impact of remittances on poverty level in the region. Result showed that diaspora remittances have the potential to ameliorate poverty level in countries with high (β = -0.9467; t= 9.2913) and moderate (β = -6.9959; t= -7.9106) remittance recipient Sub Saharan Africa countries, while poverty was aggravated in countries with low (β = 1.1251; t= 5.8310) remittance recipient countries. Moreover, the observed impact is not significant as expected due to the structure of most Sub Saharan African Countries (β= 0.2657; t= -1.9399). Based on the findings, this study therefore recommends that government of various Sub Saharan African countries should implement policies to increase remittance inflow and also channel these resources to more productive investments, rather than being used as consumption income.

Keywords: Smoothening Consumption, Increase Remittance, Remittances Inflow, Ameliorate Poverty, Productive Investments, Consumption Income

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2. EFFICIENT REVENUE GENERATION FOR SUSTAINABLE GROWTH AMONG EDUCATIONAL INSTITUTIONS IN NIGERIA: DATA ENVELOPMENT ANALYSIS APPROACH

Authors: ISRAEL S. AKINADEWO, PHILIP O. ODEWOLE

Abstract

The study investigated the efficiency of Internally Generated Revenue among the federal educational institutions between 2008-2019 in Nigeria. Secondary data used for the study were sourced from the Audited Financial Statements of the public sector entities and the Warrants from the Accountant-General of the Federation’s office. The study population comprised of (92) federal educational institutions within four (4) geo-political zones. The sample size was made up of (50) educational entities out of the total population. Taro Yamane technique was employed in the determination of the sample size. Data were analyzed using Data Envelopment Analysis. The results revealed that the federal educational institutions were averagely efficient in generating revenue to meet the basic needs of the entities. The study recommended that there is the need to overhaul the entire internal revenue generating capacities of the entities for a better positioning for an improved revenue generation. The study concluded that full efficiency of revenue generation for federal educational institutions can be achieved only when there is overhauling of entities’ revenue generating mechanisms.

Keywords: Data Envelopment Analysis, DMUs, Educational Institutions, Efficiency, IGRs

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3. THE INFLUENCE OF ORGANIZATIONAL CULTURE, THE ROLE OF INTERNAL AUDITORS AND INDIVIDUAL MORALITY ON FRAUD PREVENTION

Authors: RITA J. D. ATARWAMAN

Abstract

The purpose of this study is to determine the impact of organizational culture, the role of internal audit, and personal ethics on fraud prevention. The survey type adopts a quantitative survey using primary data of questionnaire distribution. The sampling technique uses targeted sampling. The population groups used in this study are Bank BRI, BTN, Artagraha, Maluku Bank/Malut in Ambon city and the sample size for this study is 36 of him consisting of bank chiefs. Internal auditor and accountant. The data analysis method used is multiple regression analysis. The results showed that company culture, internal audit's role, and individual morale have a positive and significant impact on fraud prevention. The results of this study show that organizational culture, internal audit's role, and individual morale all have a positive impact on fraud prevention.

Keywords: Organizational Culture, Role of Internal Audit, Personal Morality Fraud Prevention.

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4. THE EFFECT OF PERCEIVED QUALITY, PERCEIVED VALUE, BRAND PREFERENCE, AND CUSTOMER SATISFACTION ON SAP IMPLEMENTATION

Authors: ZAINAL ABIDIN

Abstract

Enterprise Resource Planning (ERP) is an information system in a company to optimize business processes and transactions. System Applications and Products (SAP) is one application that uses ERP system applications. The purpose of this study is to determine the effect of each variable indicating whether the system has been operating properly so that it can support maximum system performance. The research variables are brand preference, perceived quality, perceived value, and customer satisfaction. The data analysis method used a structural equation model or Structural Equation Model-Partial Least Square (SEM-PLS) using the SmartPLS 3.0 application. SEM PLS analysis consists of two models, the structural model (inner model) and the measurement model (outer model). The case study used in this research is PT Hutama Karya Project, General Civil Division, a construction service company. Data collection was carried out using questionnaires to 56 respondents, who are users of the SAP application with a Likert scale measurement. The result shows that the variable Perceived Quality positively and significantly impacts on Customer Satisfaction, Perceived Value, and Brand Preference. Brand Preference has a positive and significant influence on Customer Satisfaction. Perceived value has a positive and significant influence on Brand Preference, but does not have a positive and insignificant effect on Customer Satisfaction. So, the user's perception of the benefits of SAP has no effect on Customer Satisfaction in implementing SAP as a data integration system.

Keywords: Perceived Quality, Perceived Value, Brand Preference, Customer Satisfaction, Partial Least Square

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5. WOMEN’S LEADERSHIP STYLES: THE DEVELOPMENT OF ISLAMIC HIGHER EDUCATION (MULTI CASE STUDY AT ISLAMIC UNIVERSITY OF MAKASSAR AND SCHOOLS ISLAMIC HIGH SCHOOL YAPNAS JENEPONTO)

Authors: HASIBUDDIN, ROSTINAH RAYONG ARIFIN, ABDUL RAHMAN MUS and YUSRI MUHAMMAD ARSYAD

Abstract

In an organization, leaders do not absolutely have to come from men; women must be given equal opportunities to become leaders. There is no denying the fact that men are generally physically stronger than women. This study uses a descriptive-qualitative research method. Data collection techniques in this study used interview, observation, and documentation techniques. Then the data obtained in the field will be analyzed and described in narrative form. Furthermore, the results of this study illustrate that the leadership style of women is that of the Chancellor of the Islamic University of Makassar and STAI Yapnas Jeneponto. The leadership style applied by the Chancellor of UIM in the development of Islamic tertiary institutions is a situational leadership style. The chairperson of STAI Yapnas has a feminine leadership style and a transformational leadership style. Women's leadership has positive implications for the development of UIM and STAI Yapnas. Keywords: Women's Leadership; The Development of Islamic; Higher Education

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

May 2023 Volume 39 Issue 05