Search results

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

This paper aims to study Irreversible conversion processes, which examine the spread of a one way change of state (from state 0 to state 1) through a specified society (the spread of disease through populations, the spread of opinion through social networks, etc.) where the conversion rule is determined at the beginning of the study. These processes can be modeled into graph theoretical models where the vertex set V(G) represents the set of individuals on which the conversion is spreading.

The irreversible k-threshold conversion process on a graph G=(V,E) is an iterative process which starts by choosing a set S_0?V, and for each step t (t = 1, 2,…,), S_t is obtained from S_(t−1) by adjoining all vertices that have at least k neighbors in S_(t−1). S_0 is called the seed set of the k-threshold conversion process and is called an irreversible k-threshold conversion set (IkCS) of G if S_t = V(G) for some t = 0. The minimum cardinality of all the IkCSs of G is referred to as the irreversible k-threshold conversion number of G and is denoted by C_k (G).

In this paper the authors determine C_k (G) for generalized Jahangir graph J_(s,m) for 1 < k = m and s, m are arbitraries. The authors also determine C_k (G) for strong grids P_2? P_n when k = 4, 5. Finally, the authors determine C_2 (G) for P_n? P_n when n is arbitrary.

This work is 100% original and has important use in real life problems like Anti-Bioterrorism.

This study pioneers examining the relationships between psychological factors, cognitive processes and entrepreneurial mindset to enhance an understanding of the underlying mechanisms contributing to successful entrepreneurship.

Amos software applied a quantitative approach to analyze the fit indices for the hypothesized model, while SPSS conducted descriptive and factor analysis. Eventually, the primary survey technique was performed with quantitative research, collecting 413 numerical data through a structured, closed-ended Likert scale questionnaire delivered to the target respondents.

Results have shown that data analysis verifies the positive relationships between psychological factors and the entrepreneurial mindset (hypothesis H1) and cognitive processes and the entrepreneurial mindset (hypothesis H2). These findings contribute to understanding the mechanisms underpinning the entrepreneurial mindset and have implications for entrepreneurship development and support initiatives. The study findings also underscore the importance of understanding the covariance between psychology and cognition in the context of the entrepreneurial mindset – a complex and engaging aspect of the research that is crucial for a comprehensive understanding of entrepreneurship.

It is important to note that the measuring tools used to evaluate these characteristics may have issues with common technique biases, self-report biases or limitations in fully reflecting their complexity. Awareness of these potential challenges is crucial for future research in this area.

This study's findings have significant practical implications for entrepreneurship training, education and policy-making initiatives. Their practicality will equip the reader with the necessary knowledge to succeed in entrepreneurship.

This review aims to provide synoptic documentation on acclaimed anecdotal plant-based remedies used by Latin America and the Caribbean (LAC) communities to manage COVID-19. The theoretical approaches that form the basis for using the anecdotally claimed phytotherapies were reviewed against current scientific evidence.

In this paper plant-based remedies for managing COVID-19 were searched on social and print media to identify testimonies of people from different communities in LAC countries. Information was extracted, evaluated and reviewed against current scientific evidence based on a literature search from databases such as Journal Storage (JSTOR), Excerpta Medica Database (EMBASE), SpringerLink, Scopus, ScienceDirect, PubMed, Google Scholar and Medline to explore the scientific basis for anecdotal claims.

A total of 23 medicinal plants belonging to 15 families were identified as phytotherapies used in managing COVID-19 in LAC communities.

The plant-based remedies contained valuable phytochemicals scientifically reported for their anti-inflammatory, antiviral, antioxidant and anticancer effects. Anecdotal information helps researchers investigate disease patterns, management and new drug discoveries. The identified acclaimed plant-based remedies are potential candidates for pharmacological evaluations for possible drug discovery for future pandemics.

This paper aims to examine the effects of perceived desirability for entrepreneurship (PDE) and perceived self-efficacy (PSE) on the entrepreneurial intentions (EI) of business students, with the moderation effect of entrepreneurial knowledge (EK) in the context of the theory of planned behaviour.

We used a self-administered survey of 200 students registered in the business schools of Pakistani universities. The causal association between the variables was estimated through SmartPLS by using hierarchal linear modelling.

The study findings indicate that PDE and PSE significantly influence EIs. Furthermore, EK significantly strengthens the nexus between PDE and EIs and between PSE and EIs. Those students who had already acquired self-efficacy and exhibited desirability for the business venture were more inclined towards entrepreneurship if they had acquired some EK and vice versa.

This study reveals that a model of EIs is needed to configure the students’ goals and motivations. Also, using new education programmes will help students acquire new knowledge for business startups. Further implications are also discussed.

This research fills a gap by using the moderating role of EK on the nexus between PDE, PSE and EIs, which has remained untouched in the educational sector.

This paper examines the asymmetric effects of inflation and interest rate on stock prices in Indonesia.

Variables such as interest rate, inflation rate, gross domestic product (GDP) and exchange rate were tested using the time-series data fitted to the Nonlinear Autoregressive Distributed Lag (NARDL) model. The asymmetric effects of interest rate and inflation rate were estimated in two separate models, with data covering the period from 1997:Q1 to 2023:Q3.

The results indicated that interest rates exhibit asymmetric effects on stock prices in both the short and long run. Conversely, no asymmetric effect was identified for the inflation rate model. The NARDL result of the asymmetry interest rate model revealed that both positive and negative changes in the interest rate have a negative impact on stock prices in Indonesia. Notably, stock prices were positively and significantly influenced by both economic growth and exchange rate. The results suggested that policymakers should respond more proactively by adjusting the interest rate in line with stock price movements.

This study diverges from previous studies by employing a general equilibrium theoretic model to link output with stock returns and extending it to include macroeconomic variables relevant to stock price determination. This study uniquely examined the asymmetric effects of monetary policy variables in Indonesia, particularly by comparing the asymmetric effects of inflation and interest rate.

This study aims to explore vocational education as stated in the basic constitution, law, government and ministerial regulations in the Indonesian context. This study aims to outline the Indonesian vocational education paradigm based on regulatory documents.

This research uses a qualitative document analysis approach by extracting vocational themes regarding senior high school and higher education from the available documents. The keywords used for document document analysis are education, vocational school and vocational higher education. These words are forced to be used to distinguish the types and levels that exist in Indonesian education.

The findings of this study identified that the political paradigms of vocational education, such as equality and justice, naming (regulative), purpose and life skills, the curriculum of local cultural value, decentralized authority, link and match and future paradigms are important themes raised in this study. This is a study to explore the politics of Vocational High School and Vocational Higher Education in Indonesia.

The vocational education policy documents in Indonesia that were analyzed may have been forgotten. As a result, the forgotten documents are not included in the analysis document. Forgotten interpretations and documents are part of the limitations of this research.

It is hoped that the findings of this research will have an impact on improving vocational education policies in Indonesia. This can also be a comparison for other countries in looking at vocational education paradigms and policies. In general, these research findings can help in improving vocational education policies. However, this research still has limitations in terms of the number of documents analyzed.

This study contributes to the promotion and political debate of vocational education nationally and internationally. The study further explores how interest groups are taking a role in achieving Vocational High School and Vocational Higher Education policies that are compatible with today’s needs and demands.

COVID-19 cases in Indonesia continue to increase and spread. This article aims to analyse the Indonesian government policies as a response in dealing with COVID-19.

This article is a narrative analysis with the approach of a systematic literature review.

This article found that the Indonesian government responded slowly to the COVID-19 pandemic at the beginning of its spread in March 2020. The government then issued some policies such as physical distancing, large-scale social restriction (PSBB - Pembatasan Sosial Berskala Besar) and social safety net. These policies will only work if the society follows them. The society could be the key to success of those policies, either as the support or the obstacles.

This policy analysis with literature review, conducted from March to July 2020 in Indonesia, provides experiences and knowledge in how to respond to the dynamic problems of public policy in dealing with the COVID-19 outbreak, especially in the context of a developing country.

The novelty of the article lies in the unique policy response in a diverse society. It suggests that the policymakers should pay more attention to the society’s characteristics as well as the mitigation system as a preventive measure and risk management to make clear policy in the society.

The main purpose of this study is to make a comparative evaluation of the impacts of previous outbreaks and coronavirus disease 2019 (COVID-19) on the tourism industry. COVID-19 appears to have disrupted all memorizations about epidemics ever seen. Nobody has anticipated that the outbreak in late December will spread rapidly across the world, be fatal and turn the world economy upside down. Severe acute respiratory syndrome, Ebola, Middle East respiratory syndrome and others caused limited losses in a limited geography, thus similar behaviors were expected at first in COVID-19. But it was not so. Today, people continue to lose their lives and experience economic difficulties. One of the most important distressed industries is undoubtedly tourism.

This study is a literature review. In this review, a comparative evaluation between the impact of previous outbreaks and COVID-19 on the tourism industry has been made based on statistics and previous research studies.

The information and figures obtained show that COVID-19 and previous outbreaks have such significant differences that cannot be compared. COVID-19 has been one of the worst to live in terms of spreading speed, the geography where it spreads, loss of lives and negative effects in the whole area.

It is noteworthy that COVID-19 is very severe in terms of death cases and also its impacts on the economy compared to other pandemics. It remains to be argued that COVID-19 can also be a reference in terms of possible new outbreaks in the future, and is an effective actor in determining future strategies.