Determining Factors of Fraud in Local Government

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

EGO DEPLETION AND ACADEMIC DISHONESTY IN STUDENTS COLLEGE DURING PANDEMI COVID-19

The COVID-19 pandemic is still being felt until September 2021 in several countries around the world. We examine the impact of the COVID-19 pandemic, especially on unethical behavior during online learning—other phenomena such as ego depletion trigger academic dishonesty behavior that occurs. A total of 92 students participated in this research. The measurement tool uses the ego depletion scale and the academic dishonesty scale. The results show that ego depletion is a significant predictor of academic dishonesty. The contribution of ego depletion to academic dishonesty is 16.3%. Ego fatigue makes students choose an easier academic path, which they feel has been affected by the COVID-19 pandemic. So that the behavior of academic dishonesty increases. The implications and research suggestions are discussed in detail.

In-Organization Ethics Power-Allocation Mechanisms and Members’ Decision-Making Behavior

This study examines experimental evidence showing how ethics power allocation mechanisms affect an individual’s in-organization resource division and ethical behavior. We used two two-stage lab experiments to explore power seeking and usage; the experiments contained two stages of power contending and power usage. Stage one used two different power-seeking mechanisms in the honesty game. Stage two was based on the dictator game and the ultimatum game to measure an individual’s power usage. The results show that the decisions taken by power-holders could influence the optimization of collective resources, and power-holders who gain power with unethical methods could result in collective resource allocation inequities. With more balanced in-organization power, members tend to be more honest. Subjects also adjust their unethical behavior to adapt to the environment, which could cause the diffusion of unethical behavior. This paper re-designed the dictator game and the ultimatum game by adding an ethically vulnerable power acquisition mechanism. For organizations to prevent the disproportionate dispersion of resources and achieve more public benefits, it is meaningful for managers to create a proper in-organization ethical power allocation mechanism.

Amid the COVID-19 Pandemic, Unethical Behavior in the Name of the Company: The Role of Job Insecurity, Job Embeddedness, and Turnover Intention

The worldwide economic crisis initiated by the COVID-19 pandemic certainly altered the perception of regular job insecurity dimensions and brought these to the ultimate level. When employees feel insecure, they may decide to participate in unethical behavior in the name of the company to avoid layoff and become retained employees. This study investigated the relationship between job insecurity and unethical organizational behavior through the mediating role of job embeddedness and turnover intention. A total of 685 employees working in five- and four-star hotels and category A travel agents participated in this study. Data were analyzed using structural equation modeling. Job embeddedness and turnover intention were found to be partially mediated by the impact of job insecurity on unethical organizational behavior. Theoretical and practical implications were identified and discussed.

Institutes of Financial Socialization of Russian Students

The paper examines the factors influencing the financial socialization of Russian students. It provides an overview of research on the impact of family institutions (parental household), financial independence, and the maturity of financial behavior on the financial socialization of young people. We analyze the relationships between basic socio-demographic characteristics of Russian students (gender, age, marital status), their behavioral characteristics (risk preference, propensity for offense or unethical behavior, prodigality, credulity), and socio-economic characteristics (level of financial status, financial independence, financial maturity). The empirical part of the study is based on the data of the author's survey of 1291 students from 17 Russian universities, processed by methods of statistical, correlation, and econometric analysis. To assess the level of financial well-being, we develop an original methodology where the financial situation shows the availability of goods and services that are unaffordable to most members of this group. Likewise, financial maturity is the students' proficiency in financial instruments poorly mastered by the majority of other respondents. The survey revealed a significant financial dependence of Russian students on their parents and their low level of financial maturity. We found an increased level of credulity and a low level of propensity for offense or unethical behavior; established positive correlation between the risk preference and the propensity for offense or unethical behavior, between the level of credulity and prodigality. We established that as financial dependence on parents gradually decreases, young people make more mature financial decisions, and their growing risk preference is replaced by a shift to more prudent financial practices. In groups where young people provide for themselves, their assessments of their financial situation rise sharply from a certain point, and the level of prodigality decreases. The constructed model of ordered logit regression showed a significant positive effect of age, marital and employment status, risk preference and level of financial maturity, as well as a significant negative effect of prodigality and credulity on financial independence of Russian students. The research results are applicable for the further development of theoretical and methodological approaches to the study of effective financial behavior of young people and the management of student financial socialization processes.

Predicting Partner’s Digital Transformation Based on Artificial Intelligence

Partner’s digital transformation is one of the most important metrics for businesses, particularly for businesses in the subscription world. Hence, how to predict partner transformation is a consistent focus in the industry. In this paper, we use an AI (Artificial Intelligence) relevant algorithm to analyze partner’s digital transformation issues and propose a novel method, named the hybrid VKR (VAE, K-means, and random forest) algorithm, to predict partner transformation. We apply our algorithm to partner transformation issues. First, we show the prediction of about 5980 partners from 25689 partners, who are transformed and sorted according to important indicators. Secondly, we recap the tremendous effort that was required by the company to obtain high-quality results for economic change when a partner is transforming along with one or many of the transformation dimensions. Finally, we identify unethical behavior by looking through deal transaction data. Overall, our work sheds light on several potential problems in partner transformation and calls for improved scientific practices in this area.