scholarly journals APAKAH AUDIT LAPORAN KEUANGAN MENGURANGI SUAP?

2019 ◽  
Vol 16 (4) ◽  
pp. 536-542
Author(s):  
Stevani Kurniawati Lestari Galamba ◽  
Wehelmina Theresia Patric Nggebu
Keyword(s):  
World Bank ◽  
Secondary Data ◽  
Test Methods ◽  
T Test ◽  
Chi Square ◽  
Financial Report ◽  
The World Bank ◽  
The World ◽  
Enterprise Survey ◽  
A Company

Audit financial report is the most important thing in a company. The function is to measure a financial report of a company whether it has fulfilled the standard and characteristic in arranging the financial report. The purpose of the report is to know the use of audit financial report in the company can reduce the bribery practice of government officials. Chi square test and T-test methods were used in this research. The purpose of using this research is to know the relation between variables which is the relation of audit financial report toward the bribe practice in the company. Secondary data from the world bank Indonesia enterprise survey in 2009 is used as the source of data. The results of the research showed that the company that has done the audit financial report tended to not involved in bribe practice.   Audit laporan keuangan adalah hal yang sangat penting dalam suatu perusahan dimana audit laporan keuangan berfungsi untuk menilai suatu laporan keuangan perusahaan telah memenuhi standar dan karakteristik dalam penyusunan laporan keuangan. Penelitian ini bertujuan untuk ingin mengetahui apakah dengan adanya audit laporan keuangan dalam suatu perusahaan dapat mengurangi praktik suap di kalangan pejabat pemerintah. Metode yang digunakan pada penelitian ini menggunakan uji chi square danuji T-test. uji  chi square dan uji  T-test bertujuan untuk mengetahui antar hubungan variabel, hubungan antar variabel dalam penelitian ini yaitu hubungan antara audit laporan keuangan terhadap tindakan suap dalam suatu perusahaan. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder yang diperoleh dari The World Bank Indonesia Enterprise Survey yang dilakukan pada tahun 2009. Hasil penelitian ini menunjukan bahwa perusahaan yang telah melakukan audit atas laporan keuangan cenderung tidak terlibat dalam tindakan suap.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KONSUMSI GAS DI INDONESIA

2021 ◽  
Vol 3 (2) ◽  
pp. 69
Author(s):  
Rohim Rohim ◽  
Mike Triani
Keyword(s):  
Time Series ◽  
World Bank ◽  
Time Series Data ◽  
Secondary Data ◽  
Series Data ◽  
Industrial Growth ◽  
A Value ◽  
The World Bank ◽  
The World ◽  
Gas Consumption

The purpose of this research is to determine (1) the effect of income on gas consumption in Indonesia (2) the effect of population on gas consumption in Indonesia (3) the effect of industrial growth on gas consumption in Indonesia. This type of research is descriptive and associative. The data used in this research is secondary data from Indonesia in the form of time series data from 1970 to 2019 and this data was obtained from official institutions of the World Bank and BP Statistic World. The data were processed using multiple linear regression. The results showed that the income had a negative and significant effect on gas consumption with a probability value of 0.0005 <0.05, the population had a positive and significant effect on gas consumption with a value of prob t-count of 0.0010 <0.05 and industrial growth had a positive and significant effect on gas consumption.  The significant to gas consumption in Indonesia with a value of prob t-count value of 0.5219 <0.05 and suggestions for further researchers to be able to analyze other factors that affecting gas consumption in Indonesia.  Because from the gas sectors, there are still many factors that affected gas consumption until the research results will be better

The IMF, its mandate and influence in prevention of financial sector abuse

2016 ◽  
Vol 23 (4) ◽  
pp. 987-1011
Author(s):  
Norman Mugarura
Keyword(s):  
World Bank ◽  
Secondary Data ◽  
Financial Sector ◽  
Data Sources ◽  
Content Type ◽  
The World Bank ◽  
The World ◽  
Secondary Data Sources ◽  
Work Done ◽  
The Imf

Purpose The purpose of this paper is to articulate the mandate of the International Monetary Fund (IMF) not least in promoting a sound legal regulatory environment for markets to operate globally and its inherent challenges. While acknowledging the plausible work done by the IMF in supporting countries to achieve their macro-economic stability, the paper articulates some of its shortcomings as a global institution. It is evident that the post-war climate in which the World Bank and IMF were created has drastically changed – which presupposes that these institutions now need to reposition themselves to reflect on contemporary global challenges accordingly. The author has argued in the past that a robust regulatory system should be devised taking into account the dynamic challenges in the market environment but also to prevent them from happening again. Design/methodology/approach The paper has utilized empirical evidence to evaluate the mandate of the IMF in addressing its dynamic challenges such as the global financial and debt crises in Europe and the USA and prevention of financial sector abuse globally. The IMF is one of the Bretton Woods Institutions charged with the oversight responsibility to enforce policies and enable countries to manage their macro-economic challenges efficiently. Findings The findings demonstrate that the IMF is as relevant and important as it was when it was created in 1945. However, there is a need for intrinsic and structural changes within this institution to continue discharging its mandate in a changed global regulatory landscape. The IMF is still crucial in fostering a fundamental stabilization function to fragile global economies in areas of financial and technical assistance, and developing requisite legal and supervisory infrastructure within fledging member countries. Research limitations/implications The paper was written by analysis of both theoretical and empirical data largely based on secondary data sources. It would have been better to first present the findings in an international conference to solicit wide views and internalize them accordingly. Practical implications While acknowledging the plausible work done by the IMF and its counterpart the World Bank in facilitating global financial markets regulation and prevention of financial sector abuse, as oversight institutions, they need to constantly review their mandate to respond robustly to their dynamic challenges such as the global and debt crises and financial sector abuse. Oversight institutions need to constantly review and adapt their mandate accordingly, if they are to discharge their varied responsibilities efficiently. They cannot stand still in the face of challenges because they will be superseded and kept at a back foot. Social implications Markets and states are embedded in each other, and the way they are regulated is of a significant importance to varied stakeholders and people. Originality/value This paper is one of its kind, is unique in its character and evaluates embedded issues using empirical evidence in a way not done in its context before. Secondary data sources have been evaluated to achieve a thoughtful analysis of the objectives of the paper.

Major obstacles facing business enterprises in an emerging economy: the case of Ghana using the World Bank Enterprise Survey

2021 ◽  
Vol 28 (3) ◽  
pp. 475-487
Author(s):  
Ibrahim Mohammed ◽  
Alhassan Bunyaminu
Keyword(s):  
World Bank ◽  
Emerging Economy ◽  
Probit Regression ◽  
Cross Sectional ◽  
Content Type ◽  
The World Bank ◽  
The World ◽  
Business Enterprises ◽  
World Bank Enterprise Survey ◽  
Enterprise Survey

PurposeThis paper aims at identifying the major obstacles to business enterprise in an emerging economy and how these obstacles are associated with different characteristics of the enterprises.Design/methodology/approachThe study relied on the World Bank Enterprise Survey data on Ghana and applied binary and ordinal probit regression techniques to estimate the associations between the characteristics of the enterprises and the identified obstacles. Significance testing of the associations is also conducted.FindingsThe five main obstacles perceived by most of the enterprises in the study are access to finance, electricity, access to land, customs and trade regulations and tax rates. These obstacles are associated in different ways to growth rate (high vs low growth), scale (small and medium vs large), age, size of employees, the experience of the top manager and ownership (wholly domestic vs foreign ownership).Research limitations/implicationsAs a cross-sectional study focusing on Ghana, the findings are informative about the major obstacles facing business enterprises in an emerging economy; however, the ecological validity of these findings may be limited to factors specific to Ghana.Originality/valueGiven the representativeness of the Enterprise Survey, policymakers can rely on these findings to formulate useful policies to promote the operations of business enterprises.

A Company Odyssey in the South

2020 ◽  
pp. 257-273
Author(s):  
Philippe D’Iribarne ◽  
Sylvie Chevrier ◽  
Alain Henry ◽  
Jean-Pierre Segal ◽  
Geneviève Tréguer-Felten
Keyword(s):  
National Culture ◽  
World Bank ◽  
Corporate Culture ◽  
Emerging Countries ◽  
Cultural Meanings ◽  
The World Bank ◽  
The World ◽  
Cultural Traits ◽  
A Company

This chapter recounts the successive reforms experienced over almost thirty years by the Cameroon Electricity Corporation. Its history is emblematic of the issues facing companies in emerging countries. First of all, it illustrates the remarkable permanence, over the long term, of a set of Cameroonian cultural traits. However, these national culture specificities have only been addressed episodically during successive modernizations. The first part summarizes the analyses carried out in the early 1990s on the ‘hyper-centralization’ of the company and the subsequent implementation of a detailed procedures manual to reduce it. The second part displays the disappointing results of the universal management solutions later applied to comply with the privatization recommended by the World Bank. This story shows that changes in corporate culture are possible as long as they are in line with the persistent universes of cultural meanings.

MSMEs Productivity in Nigeria

2017 ◽  
Vol 7 (1) ◽  
pp. 114
Author(s):  
Oluseye Samuel Ajuwon ◽  
Sylvanus Ikhide ◽  
Joseph Oscar Akotey
Keyword(s):  
Growth Rate ◽  
Survey Data ◽  
World Bank ◽  
Productivity Growth ◽  
Small Businesses ◽  
The World Bank ◽  
The World ◽  
Product Customization ◽  
World Bank Enterprise Survey ◽  
Enterprise Survey

This study uses the World bank enterprise survey data for Nigeria to examines Micro, Small and Medium Enterprises (MSMEs) productivity rate in the Nigerian economy. The study explores factors that constrain MSMES output growth in Nigeria. Some of the factors identified include huge infrastructural gap, inadequate institutional support and low access to credit. The resultant effect is a low investment commitment amongst MSMEs thus hampering the productivity of MSMEs in the Nigerian economy. The MSMEs productivity growth rate was measured using annual sales of firms from the World bank enterprise survey data for Nigeria. This research employs the non-parametric variance estimation using the locally-weighted scatterplot smoothing (LOWESS) method on three sets of two-points data (2006 and 2003, 2008 and 2002, and finally 2012 and 2009) of annual fiscal sales for each category of firms comprising micro, small, medium and large firms. The result shows that the small businesses have a negative productivity growth rate in Nigeria. This in line with IFC (2013) which found that small businesses have the least productivity growth rate amongst firms of all sizes. However, this study departs from IFC findings which states that small businesses’ low productivity growth rate is tenable across all the sectors of the economy. The study found that small businesses actually recorded high productivity growth rate in some subsectors of the economy that specializes in product customization such as garment and furniture. Therefore, this study validates the flexible specialization theory that emphases the economic importance of MSMEs in the post-industrial era where product customization is the new order of production. The policy implication of this study is that any targeted intervention in the MSMEs sub-sector of the economy designed to increase productivity, should be channeled into the subsector with the most employee specialization as well as product customization.Keyword(s): MSMEs, small business, Output, Productivity, JEL Classifications: P42 M13 O55

scholarly journals Information and Communication Technology (ICT) and Firm’s Export in Indonesia

2021 ◽  
Vol 10 (1) ◽  
pp. 32-42
Author(s):  
Amzul Rifin ◽  
Dahlia Nauly
Keyword(s):  
Information And Communication Technology ◽  
World Bank ◽  
Communication Technology ◽  
Export Market ◽  
Chi Square ◽  
The World Bank ◽  
Information And Communication ◽  
Chi Square Analysis ◽  
Enterprise Survey ◽  
The Impact

In the globalization era, ICT has important role in firm’s ability to export their products. Theobjective of this research is to analyze the impact of ICT on the ability of Indonesia’s firm to exporttheir product. Two ICT methods are analyzed, email and website. The data utilized is thesecondary data from the Enterprise Survey conducted by the World Bank in 2015 with 1317 firmsdata. Two analysis is conducted, using chi-square analysis and logit equation. The result indicatesthat 32 percent of firms using email to contact their clients exported their product meanwhile only5 percent of firms which do not use email exported their products. In additon, 36 percent of firmswith website exported their products meanwhile only 7 percent of firms without website exportedtheir products. Using chi-square analysis, it shows that there is a relationship between ICT andwhere the firms sold their products, whether in domestic or international market. The logitequation indicates that firm ownership, email and website affects the firm ability to export.Therefore, firms must be pushed towards digitalization in order to compete in the export market.

Lessening procurement deviations using procurement post reviews: evidence from Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emmanuel Adinyira ◽  
Kofi Agyekum ◽  
Patrick Manu ◽  
Abdul-Majeed Mahamadu ◽  
Paul Olomolaiye
Keyword(s):  
World Bank ◽  
Design Methodology ◽  
Risk Mitigation ◽  
Secondary Data ◽  
Sampling Technique ◽  
Content Type ◽  
Multilateral Aid ◽  
The World Bank ◽  
The World ◽  
Procurement Risk

Purpose Multilateral aid agencies generate most of their funds from taxpayers, and therefore, it is necessary to ensure that recipients or borrowers use the funds for the intended purposes. The World Bank is one of the major multilateral aid agencies that fund infrastructure projects in developing countries. Like other multilateral aid agencies, the World Bank uses oversight instruments/auditing tools to manage procurement risk on their funded projects. However, empirical insight about the effectiveness of these auditing tools is limited. This paper aims to assess the effectiveness of one of such multilateral aid agencies’ auditing tools (i.e. World Bank’s procurement post review [PPR]) in procurement risk mitigation on funded projects in a developing country context. Design/methodology/approach The study is based on secondary data obtained from the World Bank PPR reports carried out in the 2014, 2015 and 2016 financial years. Five projects with the highest loan amounts and five with the lowest loan amounts for the three-year period were selected from the 24 active World Bank projects during the time of the study. A purposive sampling technique was used to select a representative sample from a list of contracts under the 10 projects. Findings The results of the analysis showed a clear decline in the number of both major and minor deviations over the three-year period while an increase in the number of contracts with “No Deviation”. The study therefore concludes that procurement risk experienced a decline amongst the World Bank projects in Ghana where post reviews were carried out on yearly basis. Originality/value The study identifies the need for more frequent PPR and makes a case for the need to investigate whether PPR is a superior auditing tool compared to the other tools.

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