item: #1 of 30
          id: jgrcs-1111
      author: Butarbutar, Marisi; Lubis, Abdi Kurnia; Siregar, Robert Tua; Supitriyani, Supitriyani
       title: Implementation of Work-Life Balance and Work Stress for Job Satisfaction During the Covid-19 Pandemic
        date: 2022-10-30
       words: 5536
      flesch: 50
     summary: In order to maximize work-life balance, minimize work stress, and utilize teachers as human resources, flexible work arrangements must be implemented. The purpose of this study is to analyze the picture of work-life balance, work stress, and job satisfaction and to analyze the effect of work-life balance and work stress on job satisfaction.
    keywords: abdi; analysis; answers; average; balance; butarbutar; city; compliance; covid-19; effect; employee; governance; high; high school; hypothesis; implementation; issn; jgrcs; job; job satisfaction; journal; kurnia; learning; level; life; life balance; lubis; management; marisi; online; pandemic; pematang; pematang siantar; regression; relationship; research; results; risk; robert; satisfaction; school; siantar; siantar city; siregar; state; state high; stress; study; supitriyani; sustainability; table; teachers; test; tua; value; variable; vol; work; work life; work stress
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        item: #2 of 30
          id: jgrcs-1161
      author: Supitriyani, Supitriyani; Silaen, Musa Fernando ; Silalahi, Marto
       title: Determining Factors for Sharia Stock Investment Decisions that Have An Impact on Value Recovery Companies During A Pandemic
        date: 2022-10-30
       words: 4754
      flesch: 45
     summary: In order to help investors who are considering investing in sharia-based companies, this study aims to test the effects of the determinants of the determinants of Sharia stock investment decisions on company value. Keywords: investment opportunity; profitability; dividend policy; debt policy; company value This is an open access article under the CC–BY-NC license.
    keywords: analysis; companies; company; company value; compliance; data; debt; debt policy; decisions; dividend; dividend policy; effect; factors; fernando; impact; increase; index; indonesia; investment; investment decisions; investors; islamic; issn; jakarta; jgrcs; management; musa; online; opportunities; pandemic; policy; profitability; recovery; regression; research; results; risk; sharia; significant; significant effect; stock; study; supitriyani; sustainability; test; value; variables
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        item: #3 of 30
          id: jgrcs-1167
      author: Islam, Md Ashraful
       title: Role of Facebook in Covid-19 Crisis Management and Awareness Raising Efforts in Bangladesh: Sentiment And Thematic Analysis
        date: 2022-10-30
       words: 8137
      flesch: 50
     summary: The advent of social media opened up a new window of opportunity for crisis communication. Keywords: Social media; Crisis Communication; Sentiment Analysis; Bangladesh This is an open access article under the CC–BY-NC license.
    keywords: analysis; april; ashraful; authorities; average; awareness; bangladesh; beginning; case; citizen; comments; communication; compliance; content; covid-19; covid-19 crisis; covid-19 pandemic; crisis; crisis management; data; day; dghs; disaster; disease; efforts; emergencies; emergency; emotions; engagement; et al; facebook; facebook page; figure; general; governance; government; health; infection; information; islam; issn; january; jgrcs; journal; june; live; management; management compliance; march; measures; media; number; official; online; page; pandemic; people; period; phase; positive; posts; public; raising; related; research; response; risk; risk management; role; sentiment; sentiment analysis; situation; social; social media; source; study; surveillance; sustainability; thematic; thematic analysis; tool; trust; use; users; vol; words; world
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        item: #4 of 30
          id: jgrcs-1196
      author: Gbadebo, Adedeji; Akande,  Joseph O. ; Adekunle, Oluwatobi A.
       title: Detecting Earnings Management in The Reporting of Nigerian Banks: The Distribution of Ratios Approach
        date: 2023-04-30
       words: 14150
      flesch: 73
     summary: The 𝐹𝑛 (𝑥) for 𝑛 independent and identically distributed ordered observations of bank ratio (𝑋𝑖) and the statistic [KS(z)] are (5) and (6), respectively. The shaded cells are for banks ratios which do not have any evidence of manipulations, as reported in Tables 4
    keywords: 2019; 2020; accounting; adoption; annual; approach; assets; asymp; asymptotic; bank; banking; beretka; cad; carlo; cof; compliance; corporate; correlation; dichev; distributions; dmbs; earnings; earnings management; em1; em2; equity; eta; etl; evidence; financial; firms; fss; gaap; gmi; gov; gya; ifrs; interval; journal; kolmogorov; ks[z; ks[𝑧; level; loan; losses; lqy; lta; ltd; m.c; management; managers; manipulations; misreporting; models; monte; nigeria; nil; nim; npl; number; observations; panel; patm; periods; plc; prior; rate; ratios; relative; reported; reporting; reports; research; risk; roa; roe; sample; significance; smirnov; source; specific; standard; statistical; sustainability; table; test; total; years; 𝐸𝑀1; 𝐸𝑀2
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        item: #5 of 30
          id: jgrcs-1197
      author: Gbadebo, Adedeji Daniel; Adekunle, Ahmed Oluwatobi ; Akande, Joseph Olorunfemi
       title: The Estimation and Power of Alternative Discretionary Accruals Models
        date: 2023-04-30
       words: 8429
      flesch: 51
     summary: Dechow (1995) shows that accruals earnings models have been tested to be superior performance measures relative to cash flow methods. Explicative fragments of accruals models 1/𝐴𝑖,𝑡−1 0.00 0.00 0.00 0.00 0.00 0.0 0 0.00 0.00 0.0 0 0.5240 𝛥𝑅𝐸𝑉𝑖 0.21 0.08 1.14 0.20 0.08 1.1 6 0.23 0.07 1.0 5 0.0971 𝛥𝑅𝐸𝑉𝑖 − 𝛥𝑅𝐸𝐶𝑖 -0.19 0.07 1.14 0.21 0.07 1.2 5 - 0.29 - 0.15 0.4 0 (0.011) 𝑃𝑃𝐸𝑖 0.41 0.27 1.64 0.41 0.26 1.7 3 0.45 0.34 1.2 0 (0.008) 𝐶𝐹𝑂𝑖 0.11 0.08 0.31 0.11 0.08 0.3 3 0.12 0.10 0.1 8 (0.000) Source:
    keywords: /𝐴𝑖,𝑡−1; 1998; accounting; accruals; accruals models; alternative; assets; based; capital; cash; change; coefficients; compliance; components; correlation; dechow; different; discretionary; discretionary accruals; doi; earnings; earnings management; equation; estimates; evidence; extended; financial; firms; flow; gov; income; information; jones; jones model; journal; level; management; manipulation; mean; models; modified; negative; non; panel; positive; power; profits; rejection; research; revenues; risk; sample; significant; simulations; specified; stage; subsamples; sustainability; table; test; total; total accruals; variables; year; 𝑃𝐴𝑇𝑖; 𝑃𝑃𝐸𝑖,𝑡; 𝑇𝐴𝑖,𝑡; 𝛥𝑅𝐸𝐶𝑖,𝑡
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        item: #6 of 30
          id: jgrcs-1227
      author: Sibug, Yves Roi
       title: Role of Calamba City Local School Board in Good Governance
        date: 2023-04-30
       words: 6554
      flesch: 52
     summary: LSB Member 4 “…I make sure that when I have the opportunity to speak with the school heads, teachers, and the Dissemination of Information to J. of Gov. Risk Management Compliance and Sustainability 49 Participant Responses Subordinate Themes parents, I discuss with them the plans and programs concerning their respective schools.” School Needs LSB Member 3
    keywords: accountability; administration; ang; available; board; budget; calamba; challenges; citizens; city; communities; compliance; constituents; critical; department; development; different; education; effective; fund; good; good governance; good local; governance; government; heads; help; hindi; information; inputs; journal; lgus; local; local governance; local government; local school; lsb; lsb member; making; management; meetings; member; mga; naman; nations; needs; parents; participant; participation; participatory; people; philippines; practices; public; questions; republic; research; residents; responses; responsive; result; risk; role; school; school board; sef; society; stakeholders; students; study; subordinate; sustainability; table; teachers; themes; transparency; united; yung
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        item: #7 of 30
          id: jgrcs-1378
      author: Indradjaja, Nobella; Chamdani, Chamdani
       title: Legal Protection for Outsourced Workers/Laborers Towards Diploma Detention Policy Committed by The Employer
        date: 2023-04-30
       words: 5709
      flesch: 53
     summary: For the company itself, there are several benefits of hiring through outsourcing companies such as optimizing the budget for other sectors, setting the time-allocating for essential works, and reducing the risks in the recruiting process. This study aims to analyze the legal protection for outsourced workers/laborers in Indonesia.
    keywords: agency; agreement; article; better; business; case; civil; companies; company; compliance; contract; data; detention; development; diploma; diploma detention; employer; employment; gov; human; indonesia; job; labor; labor agreement; laborers; law; laws; legal; legislation; management; manpower; method; normative; number; obligations; original; outsourced; outsourced workers; outsourcing; owners; parties; perspective; practice; process; protection; regulations; relationship; requirements; research; review; rights; risk; service; study; sustainability; system; term; time; violations; work agreement; workers
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        item: #8 of 30
          id: jgrcs-1487
      author: Sudimas, Muhammad Rezi ; Ramdany, Ramdany; Ispriyahadi, Heri 
       title: Does Financial Performance Mediate the Impact of Green Accounting and Environmental Performance on Firm Value?
        date: 2023-04-30
       words: 7713
      flesch: 43
     summary: Research that supports environmental performance influences firm value (Lestari & Restuningdiah, 2021; Sapulette & Limba, 2021; Wahidahwati & Ardini, 2021); however, it differs from a study by (Ratri & Dewi, 2017; Rinsman & Prasetyo, 2020; Soedjatmiko et al., 2021), environmental performance has no effect on firm value. The relationship between green accounting, environmental performance, and firm value is not mediated by financial performance.
    keywords: accepted; accounting; activities; analysis; better; business; companies; company; compliance; corporate; costs; dan; data; disclosure; economics; effect; environmental accounting; environmental management; environmental performance; et al; evidence; explanation; finance; financial performance; findings; firm performance; firm value; firms; following; good; gov; green; green accounting; high; hypothesis; impact; indonesia; international; intervening; investors; journal; law; lusiana; management; maximum; method; model; path; performance; perusahaan; profits; proper; public; rating; relationship; reporting; research; responsibility; results; risk; significant; size; social; source; stakeholders; study; sustainability; table; test; total; value; variable
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        item: #9 of 30
          id: jgrcs-1501
      author: Zaman, Badrus; Sarminingsih, Anik ;  Priyambada, Ika Bagus; Budihardjo, Mochamad Arief ; Ramadan, Bimastyaji Surya ; Hasanah, Uus Uswatun 
       title: Determining the Illegal Waste Disposal in Coastal Area using Transect Walk Approach
        date: 2023-04-30
       words: 6023
      flesch: 57
     summary: Waste management aims to improve public health and environmental quality and convert waste into resources. However, research has yet to examine the amount and composition of waste generation in coastal areas that have not been served by waste management..
    keywords: activities; addition; area; burning; carbon; cardboard; characteristics; coastal; community; compliance; composition; data; day; density; disposal; district; doi; environmental; estimated; et al; facilities; field; figure; following; food; generation; glass; gov; gravity; health; illegal; indonesia; km2; management; method; model; number; open; paper; pile; plastic; public; research; risk; route; rubber; sayung; services; sidorejo; solid; solid waste; specific; study; sub; survey; sustainability; system; table; tons; total; transect; transect walk; unmanaged; unmanaged waste; village; volume; walk; walk survey; waste; waste generation; waste management; weight
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        item: #10 of 30
          id: jgrcs-450
      author: Mohamad Ishak, Waznatol Widad; Mustapa, Siti Indati ; Mohammad, Norsyahida ; Jais, Azlina Mohamad 
       title: Linking Circular Economy and Sustainable Energy Technology through Quintuple Helix Perspective
        date: 2021-04-30
       words: 9368
      flesch: 39
     summary: Figure 1: Quintuple Helix Model Source: Adapted from (Carayannis, Barth and Campbell, 2012) Natural Environment Society Academia Government Industry Journal of Governance Risk Management Compliance and Sustainability (JGRCS), Vol. 1 (1), 07-25 Linking Circular Economy and Sustainable Energy Technology through Quintuple Helix Perspective Waznatol Widad Mohamad Ishak, Siti Indati Mustapa, Norsyahida Mohammad, Azlina Mohamad Jais ISSN 2776-9658 (online) 10 │ Sustainable energy technology is defined as a high-efficiency energy system consisting of sustainable energy resources that are well-managed to balance environmental and social costs, risks, and benefits (Chen et al., 2019). Besides, the transition towards zero-carbon energy systems via decarbonization is also considered in attaining sustainable energy technology.
    keywords: academia; approach; awareness; azlina; biogas; business; campbell; carayannis; case; change; circular; circular economy; climate; compliance; concept; consumption; cost; country; current; development; doi; economic; economy; efficiency; elements; energy; energy technology; environment; et al; framework; generation; global; governance; government; growth; helix; helix perspective; indati; industrial; industry; initiative; innovation; ishak; issn; iwk; jais; jgrcs; journal; knowledge; korea; long; malaysia; management; ministry; model; mohamad; mustapa; natural; norsyahida; online; perspective; plant; policies; policy; potential; power; private; production; public; quadruple; quintuple; quintuple helix; recovery; renewable; research; resource; review; risk; role; sector; sewerage; sludge; smart; social; society; strategy; study; supply; support; sustainability; sustainable; sustainable energy; sustainable technology; sweden; swedish; system; technological; technology; term; transition; treatment; triple; vol; waste; wastewater; waznatol; widad
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        item: #11 of 30
          id: jgrcs-451
      author: Rozalina, Rianti ; Mansor, Zulkefli 
       title: Software Cost Estimation Practices Using RASCH Measurement Model: An Indonesian Regional Government Evidence
        date: 2022-10-30
       words: 6719
      flesch: 47
     summary: Previous research has provided empirical evidence that the unsuccessfulness of software cost estimation in public sectors is higher than in private sectors. Due to ongoing reports on the inaccuracy of software cost estimation and the important role of software cost estimation in software development, this paper is to determine the software cost estimation practices as well as the factors that influence software cost estimation especially in public sectors.
    keywords: alagarsamy; analysis; anggaran; budget; compliance; computer; cost; cost estimation; data; development; difficult; difficulties; early; engineering; estimate; estimation; estimation practices; evidence; experience; factors; governance; government; historical; impact; important; indonesia; information; international; issn; jgrcs; journal; knowledge; lack; management; manager; mansor; measurement; model; number; online; owner; pagu; people; phase; practices; previous; process; project; public; quality; rajkumar; rasch; regional; regional government; requirements; research; respondents; result; rianti; risk; rozalina; sce; science; scope; sectors; software; software cost; software development; sustainability; technique; technology; tool; vol; zulkefli
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        item: #12 of 30
          id: jgrcs-452
      author: Salcedo, Arnold V. ; Salcedo, CPA, Shane S. 
       title: Towards a Sustainable Future: Promoting Sustainability, Sustainability Accounting and Reporting among Future Professional Accountants
        date: 2021-04-30
       words: 7403
      flesch: 34
     summary: Conduct of seminars and fora among students and faculty members in the Academe to initially become aware and be informed of the concepts of sustainability, sustainability accounting and sustainability reporting. The participants were willing to learn more about sustainability accounting while half of them would consider to enroll in a graduate program that specializes on leadership in a sustainable enterprise along with management courses concentrating on sustainability.
    keywords: academic; accountancy; accountancy students; accounting; activities; arnold; awareness; business; compliance; concepts; corporate; cost; course; cpa; current; data; dbm; development; economic; education; engineering; environmental; frequency; future; global; governance; important; interest; issn; jgrcs; journal; level; management; online; order; participants; percent; professional; reporting; research; responsibility; results; risk; role; s. salcedo; salcedo; shane; significant; social; standards; students; study; survey; sustainability; sustainability accounting; sustainability concepts; sustainable; sustainable future; table; test; time; triple; true; understanding; university; vol; year
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        item: #13 of 30
          id: jgrcs-490
      author: Salcedo, Arnold V. 
       title: Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession
        date: 2021-04-30
       words: 11367
      flesch: 34
     summary: Lastly, the study also provided an analysis on the difference on the workplace values and CPA values between the workforce generations (Generation Baby Boomers, X, Y and Z ) through moderation analysis. Since ethical considerations enhances CPA values while in practice, the Professional Board of Accountancy must promulgate the mandatory inclusion of ethical training standards as part of the continuous professional development among CPAs.
    keywords: acceptable; accountancy profession; accountants; accounting; achievement; actual practice; analysis; arnold; auditors; baby; behavior; benevolence; boomers; business; certified; change; characteristics; code; coefficients; compliance; conservation; conservation values; considerations; cpa; cpa profession; cpa values; cpas; decision; differences; direction; effect; enhancement; enhancement values; equal; ethical; ethical considerations; ethics; gamma; generation; governance; important; individual values; influence; instrument; interest; inverse; issn; jgrcs; journal; kock; level; making; management; measures; mediation; method; model; moderated; moral; online; openness; order; organization; people; personal; personal values; pls; power; practice; practice values; profession; profession arnold; public; realistic; related; relationship; reliability; research; results; risk; root; salcedo; sample; security; self; significant; size; social; square; study; sustainability; table; transcendence; transcendence values; universalism; use; validity; values; variables; workforce; workplace values
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        item: #14 of 30
          id: jgrcs-491
      author: Suan Chin, Susan Tee ; Yusoff, Rosman Md 
       title: The Mediating Effect of Emotional Intelligence on Sustainability and Future Business Performance
        date: 2021-04-30
       words: 2884
      flesch: 39
     summary: This study’s purpose is to examine the influence of emotional intelligence skills during the COVID-19 situation, which has proven to be very http://creativecommons.org/licenses/by-nc/4.0/ Journal of Governance Risk Management Compliance and Sustainability (JGRCS), Vol. 1 (1), 01-06 The Mediating Effect of Emotional Intelligence on Sustainability and Future Business Performance Susan Tee Suan Chin, Rosman Md Yusoff ISSN 2776-9658 (online) 2 │ challenging. The questionnaires were adapted from Palmer and Stough (to determine emotional intelligence) and Podsakoff et al.
    keywords: behaviour; business; chin; citizenship; company; compliance; covid-19; effect; emotional; emotional intelligence; emotions; employees; future; intelligence; issn; jgrcs; job; journal; management; online; organisational; organisational citizenship; organisational performance; pandemic; performance; research; rosman; satisfaction; skills; study; susan; sustainability; tee; variables; vol; workers; yusoff
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        item: #15 of 30
          id: jgrcs-508
      author: Memon, Rizwan Ali
       title: A Comparative Study on Women Perception and Condition In the Event of Natural Disaster and Migration: A Qualitative Study from Sindh – Pakistan Flood 2010
        date: 2021-04-30
       words: 6425
      flesch: 52
     summary: Literature on Women and Natural disasters Existing literature suggests that women bear the more burden of natural disasters as compare to men and having more capabilities of bitter pill to swallow (Ajibade, McBean, & Bezner-Kerr, 2013). A booklet issued by United Nations proves women acquire more affected by climate change as compare men, especially, rural women undergo hard disparities in access of information and decision making, which multiplies their obscurity (Watch, 2009).
    keywords: adjacent; ali; area; change; children; closed; colony; comparative; comparative study; compare; compliance; condition; current; decision; different; disaster; district; documents; economic; education; employment; event; families; family; flood; governance; health; household; industrial; issn; jamshoro; jgrcs; job; journal; kotri; making; management; memon; migrants; migration; natural; nature; new; online; open; opportunities; pakistan; pakistan flood; participation; perception; population; previous; process; processing; province; qualitative; question; research; residency; residential; respondents; risk; rizwan; second; section; sindh; socio; study; sustainability; total; twin; unchanged; vol; women; years
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        item: #16 of 30
          id: jgrcs-511
      author: Ng, David, Ching Yat; Chang, Yen Wen ; Low, Suet Cheng
       title: Corporate Governance Mechanisms with Firm Performance: A Study on Malaysia's and Hong Kong's Real Estate Investment Trust (REITs) Public Listed Companies
        date: 2021-04-30
       words: 7089
      flesch: 57
     summary: Do board characteristics impact firm performance? ISSN 2776-9658 (online) Volume 1 Number 1 (2021): 61-74 Corresponding author Ng Ching Yat David, ngcy@utar.edu.my DOI: 10.31098/jgrcs.v1i1.511 Research Synergy Foundation Corporate Governance Mechanisms with Firm Performance: A Study on Malaysia's and Hong Kong's Real Estate Investment Trust (REITs) Public Listed Companies Ng Ching Yat David1 , Yen Wen Chang1, and Suet Cheng Low1 1 Department of Accounting, Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Malaysia Abstract Corporate governance (CG) mechanisms might have a significant effect on firm performance (FP).
    keywords: asian; audit; better; board; business; ceod; cheng; committee; companies; compliance; corporate; corporate governance; data; david; directors; economics; effect; estate; evidence; finance; financial; firm; firm performance; governance; hong; hypothesis; idac; impact; independent; international; investment; investors; issn; jgrcs; journal; kong; low; malaysia; management; mechanisms; nowd; online; outcomes; panel; performance; public; real; reits; relationship; research; risk; roa; roe; significant; significant relationship; study; suet; sustainability; tobin; total; trust; vol; wen; women; yat; yen
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        item: #17 of 30
          id: jgrcs-685
      author: Yap, Fershie D. 
       title: Organizational Practices of Income-Generating Projects: Basis for IGP Model Development
        date: 2022-10-30
       words: 3479
      flesch: 24
     summary: Hence, to ensure IGPs performance, there should be a growing concern to embrace the idea of organizational practices in all IGPs undertaken. The study determined the level of performance of the IGPs operated; the status of organizational practices in terms of unit/organization structure, internal control, financial management, strategic planning, human resource management, and the marketing mix; the differences between means when grouped according to IGPs categories; and the predictor variables of IGP performance.
    keywords: agri; analysis; assessment; average; average performance; communication; complexity; control; development; financial; generating; human; igps; income; information; journal; low; management; model; non; organizational; organizational practices; p=0.000; performance; planning; practices; predictors; projects; promotion; relative; reporting; resource; risk; significant; sucs; system; yap
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        item: #18 of 30
          id: jgrcs-686
      author: Acaylar, Atty. Prackie Jay T. 
       title: Effectiveness of the Value Added Tax Exemption Policy on Gross Domestic Product in Selected ASEAN Countries Towards a Conducive Business Environment Model
        date: 2021-10-31
       words: 8229
      flesch: 46
     summary: This research is primarily focused on VAT exemption affecting the business industry as it influences the Gross Domestic Product of the three (3) selected ASEAN countries, namely, the Philippines, Indonesia, and Singapore. Thus, a conducive business environment may be achieved by decreasing the number of VAT exemptions and, accordingly, increasing the GDP growth rate.
    keywords: acaylar; asean; asean countries; atty; bank; business; business environment; collections; compliance; conducive; conducive business; cooperatives; countries; country; cpa; decline; development; domestic; economic; economies; economy; effectiveness; environment; environment model; exemption; exemption policy; fiscal; frill; gdp; gdp growth; goods; governance; government; gross; growth; growth rate; imf; income; indonesia; international; issn; jay; jgrcs; journal; linear; management; model; mpa; number; online; phd; philippines; policy; prackie; product; rate; regression; relationship; research; results; risk; services; significant; singapore; study; sustainability; system; table; tax; taxes; time; trend; value; vat; vat collections; vat exemption; vat policy; vol; world; years
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        item: #19 of 30
          id: jgrcs-687
      author: Sugiono, Ahmad ; Rahayu, Agus ; Wibowo, Lili Adi 
       title: Applying ERRC of Blue Ocean Strategy: A Value Innovation for Contracting Carrier Company Study Case in Indonesia
        date: 2021-10-31
       words: 4340
      flesch: 51
     summary: (2014) and Kim and Mauborgne (2005) will start from the reconstruction process of existing market boundaries until finally getting a series of Blue Ocean strategies. According to the Indonesian Logistics Association (ALI), logistics companies have experienced an approximately 50% decline in overall business performance since the COVID-19 outbreak hit Indonesia in early March 2020.
    keywords: adi; agus; ahmad; alternative; blue; blue ocean; business; buyers; canvas; carrier; case; companies; company; competition; compliance; contractual; costs; customers; data; errc; factors; focus; framework; goods; governance; igl; indonesia; industry; innovation; issn; jgrcs; journal; kim; lili; logistics; management; market; new; ocean; ocean strategy; online; price; rahayu; reduce; research; resources; risk; services; stage; strategic; strategy; study; sugiono; sustainability; technology; value; vol; wibowo
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        item: #20 of 30
          id: jgrcs-701
      author: Mujennah, Mujennah; Safriansyah, Safriansyah; Tanu, Kevin 
       title: The Influence of Incentives and Non-Incentives Tax on Profit Management
        date: 2021-10-31
       words: 4330
      flesch: 48
     summary: Impact Of Current Tax Expense on Profit management Test results showed the current tax expense had an influence on profit management with the comparison of tccount with ttable, obtained the value of tcount -2.134 statistically> ttable 1.7139 and the significance value of 0.04<0.05 so that H3 was accepted. LIMITATION & FURTHER RESEARCH Journal of Governance Risk Management Compliance and Sustainability (JGRCS), Vol. 1 (1), 28-36 Influence of Incentives and Non-Incentives Tax on Profit Management Mujennah, Safriansyah, Kevin Tanu ISSN 2776-9658 (online) │ 35 Researchers found difficulties when analyzing profit management because not all companies had positive profit management values; there are some companies with negative profit management values.
    keywords: accounting; capital; companies; company; compliance; current; deferred; differences; earnings; effect; expense; financial; governance; higher; impact; incentives; incentives tax; influence; intensity; journal; leverage; management; non; number; online; planning; positive; profit; profit management; profitability; ratio; research; researchers; results; shares; significant; statements; study; sustainability; tax; tax expense; tax planning; test; value; variable; vol
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        item: #21 of 30
          id: jgrcs-718
      author: Prasetyowati, Riris Aishah  ; Meiria, Endah 
       title: Financial Repression and Inequality towards Economic Growth during the Pandemic in Indonesia
        date: 2021-10-31
       words: 8627
      flesch: 46
     summary: On the other hand, according to Stiglitz (2000), financial repression policies in the early stages of development are actually needed to support economic growth. This causes widespread poverty, which is indicated by the occurrence of income inequality due to government policies through financial repression that possibly affects economic growth.
    keywords: 2020; aishah; bank; bureau; capita; central; characteristics; coefficient; compliance; countries; country; covid-19; credit; crude; data; death; decade; development; economic growth; education; effect; endah; equation; factors; financial; financial repression; financial sector; formal; gdp; gdp growth; gini; governance; government; growth rate; hypothesis; impact; income; income inequality; index; indonesia; inequality; inflation; interest; issn; jgrcs; journal; level; management; means; meiria; model; negative; number; observation; online; pandemic; people; period; policies; policy; poor; population; poverty; prasetyowati; rate; ratio; real; relationship; repression; research; reserves; results; riris; risk; sector; significant; simultaneous; statistics; study; sustainability; system; total; value; variable; vol
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        item: #22 of 30
          id: jgrcs-719
      author: Supitriyani, Supitriyani; Siahaan, Yansen ; Astuti, Astuti; Putri, Juan Anastasia ; Susanti, Elly 
       title: Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic
        date: 2021-10-31
       words: 3807
      flesch: 49
     summary: The following presented a graph of the movement of people in using transportation services that have an impact on GDP in transportation sector companies. The average comparison of the two methods, the Altman Z-Score and Springate Score methods, shows that the company is experiencing a dangerous zone, and if this continues, it does not rule out the possibility that this company will potentially go bankrupt.
    keywords: accuracy; accurate; altman; analysis; bankruptcy; calculation; companies; company; compliance; covid-19; data; distress; financial; financial distress; grover; jgrcs; journal; management; method; model; online; pandemic; period; prediction; rate; research; results; score; sector; springate; stock; study; sub; sustainability; total; transportation; value; zmijewski; zone
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        item: #23 of 30
          id: jgrcs-720
      author: Nugroho, Antonius Sony Eko ; Hamsal, Mohammad 
       title: Research Trend of Digital Innovation in Banking: A Bibliometric Analysis
        date: 2021-10-31
       words: 5108
      flesch: 38
     summary: Among the 174 papers related to Digital Innovation in Banking research in the Scopus database from 2011-2021, we found 2004 terms in total and 99 terms meet the threshold. Research findings can help related researchers recognize trends in Digital Innovation in Banking research globally.
    keywords: academic; analysis; antonius; articles; authors; banking; banks; bibliometric; bibliometric analysis; business; citation; cited; compliance; conference; customer; data; database; development; digital; digital innovation; documents; drasch; economics; eko; figure; financial; fintech; governance; hamsal; industry; information; innovation; international; issn; jgrcs; journal; keywords; management; mohammad; new; nugroho; number; occurrence; online; papers; processes; publication; related; research; researchers; result; review; risk; scopus; services; sony; study; sustainability; sustainable; technology; topic; trend; visualization; vol; vosviewer; world
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        item: #24 of 30
          id: jgrcs-801
      author: Kusumawardhani, Indra; Murdianingrum, Sri Luna 
       title: The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management
        date: 2022-04-30
       words: 3844
      flesch: 38
     summary: Earnings management is not a detrimental thing as long as it is done in the corridors of opportunity. There are many studies conducted to examine issues related to earnings management, especially regarding corporate governance and deferred tax expense, Wang & Siyu (2012); Suputra (2017); Mudjiyanti (2018); Achyani & Lestari (2019); Bunaca & Nurdyadi (2019) showed inconsistent results.
    keywords: accounting; agency; akuntansi; company; compliance; corporate; dan; data; deferred; earnings; earnings management; effect; expense; financial; firms; governance; impact; indra; information; institutional; institutional ownership; issn; jgrcs; journal; kusumawardhani; laba; luna; management; managerial; managerial ownership; model; murdianingrum; online; ownership; pajak; pengaruh; performance; practices; profit; research; results; risk; sri; statements; sustainability; tax; tax expense; terhadap; test; value; variable; vol; 𝑨𝒊(𝒕−𝟏
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        item: #25 of 30
          id: jgrcs-862
      author: Hargiyanti, Dewi  ; Herianti, Eva ; Marundha, Amor 
       title: Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia
        date: 2022-04-30
       words: 7474
      flesch: 46
     summary: Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia.
    keywords: akuntansi; amor; assessment; assessment system; behavior; city; compliance; dan; data; determinant; determinant taxpayers; dewi; dimensions; effect; enterprises; eva; factor; fairness; fairness dimensions; governance; government; hargiyanti; herianti; higher; hypothesis; income; income level; increase; indicators; individuals; indonesia; issn; jakarta; jgrcs; jurnal; kepatuhan; kurniawan; law; level; likely; loading; management; management compliance; marundha; medium; micro; msmes; obligation; online; pajak; pengaruh; perpajakan; previous; result; revenue; risk; scale; self; significant; small; social; studies; study; sustainability; system; table; tax compliance; tax fairness; tax system; taxpayers; taxpayers compliance; taxpayers income; terhadap; test; thamrin; theory; umkm; valid; validity; value; variable; vol; wajib; wajib pajak
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        item: #26 of 30
          id: jgrcs-881
      author: Hamilah, Hamilah; Lydia, Lydia; Henni, Henni; Gusmiarni, Gusmiarni; Reschiwati, Reschiwati
       title: The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour
        date: 2022-04-30
       words: 5308
      flesch: 48
     summary: There is an influence and significant effect between tax discrimination and tax evasion behaviour at KPP Depok Sawangan. Thus, hypothesis 5: there is a significant effect of tax discrimination on tax evasion behaviour at KPP Depok Sawangan.
    keywords: audit; behaviour; compliance; data; depok; discrimination; effect; embroidery; evasion behaviour; governance; government; gusmiarni; hamilah; henni; hypothesis; influence; issn; jgrcs; journal; justice; kpp; law; lydia; management; online; perception; rates; reschiwati; research; results; risk; sawangan; significant; significant effect; state; study; sustainability; system; tax; tax audit; tax discrimination; tax evasion; tax justice; tax rates; tax system; taxation; taxes; taxpayers; test; theory; variable; vol
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        item: #27 of 30
          id: jgrcs-885
      author: Salcedo, Arnold Valencia
       title: MSME Business Owners: Determining and Differentiating Their Perceived Quality of Tax Services Rendered by Accounting Firms
        date: 2022-04-30
       words: 7701
      flesch: 46
     summary: Some researchers also define tax service quality of tax service as entire taxpayers' perceptions or evaluation relating to an electronic service connection with the internet (Zeithaml, (Parasuraman & Malhotra, 2002). Burgess & Stern, (1993) also explained that tax service quality is more than the just the effectiveness of the internet online tax system, instead these may refer to the taxpayer’s assessment of the level of tax services administration.
    keywords: accountants; accounting; accounting firms; arnold; audit; business; business owners; clients; compliance; component; cpa; customer; dbm; difference; dimensions; effectiveness; empathy; enterprises; factors; financial; firms; firms dr; form; frequency; governance; groups; important; industry; issn; jgrcs; journal; level; management; mean; medium; micro; model; msme; msme business; number; online; online tax; organization; owners; pandemic; parasuraman; percent; perceptions; professionalism; quality; research; respondents; results; risk; salcedo; satisfaction; service firms; service quality; services; servqual; significant; small; studies; study; sustainability; system; table; tangibles; tax; tax firms; tax services; taxpayer; terms; total; use; vol; years; zeithaml
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        item: #28 of 30
          id: jgrcs-904
      author: Mahardini, Swesti ; Kurnia, Santi ; Maura, Yusuf ; Haryanto, Pandu ; Barus, Yohn Piter 
       title: An Analysis of The Effect of Online Banking on Bank Performance in Indonesia
        date: 2022-04-30
       words: 4902
      flesch: 46
     summary: This means that any advancement in internet banking services will have a no impact on return on assets. The study aims to analyze the effects of internet banking, mobile banking, and automated teller machines on bank performance as measured by asset returns, from commercially listed banks in Indonesia.
    keywords: analysis; assets; automated; bank performance; banking; banks; coefficient; compliance; customers; data; effect; electronic; exchange; factors; financial; governance; haryanto; impact; indonesia; internet; internet banking; issn; jgrcs; journal; kurnia; machines; mahardini; management; maura; mobile; mobile banking; online; online banking; pandu; performance; piter; research; return; risk; santi; services; significant; stock; study; sustainability; swesti; table; technological; technology; teller; test; use; value; variables; vol; yohn; yusuf
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        item: #29 of 30
          id: jgrcs-909
      author: Osifalujo, Babatunde Bunmi ; Isiaka, Najeem Ayodeji; Taiwo, Oluwaseun Kayode
       title: Foreign Debts and Exchange Rate in Nigeria: The Stepwise Regression
        date: 2022-10-30
       words: 5569
      flesch: 48
     summary: The granger causality test revealed that exchange rate does not influence multilateral debt but multilateral debt influences exchange rate. The granger causality test revealed that exchange rate does not influence multilateral debt but multilateral debt influences exchange rate.
    keywords: analysis; ayodeji; babatunde; bilateral; bilateral debt; bunmi; club; club debt; compliance; currency; debt; economic; exchange; exchange rate; external; external debt; foreign; foreign debt; governance; government; impact; influence; isiaka; issn; jgrcs; journal; kayode; london; london club; management; model; multilateral; multilateral debt; najeem; nigeria; oluwaseun; online; osifalujo; paris; paris club; public; rate; regression; relationship; risk; significant; stepwise; study; sustainability; table; taiwo; value; variables; vol
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        item: #30 of 30
          id: jgrcs-910
      author: Fauzie, Syarief ; Soeparno, Wahyu Sugeng Imam ; Pratomo, Wahyu Ario 
       title: The Influence of Efficiency on Interest Rate Loan in Indonesia Banking in regards to The Implementation of Expected Credit Losses
        date: 2022-04-30
       words: 2565
      flesch: 54
     summary: Based on this, this paper uses the application of ECL as a dummy variable to see if its effect can strengthen or weaken the effect of efficiency on bank loan interest rates. The Influence of Efficiency on Interest Rate Loan in Indonesia Banking in regards to The Implementation of Expected Credit Losses Syarief Fauzie, Wahyu Sugeng Imam Soeparno, Wahyu Ario Pratomo ISSN 2776-9658 (online) │ 65 This study takes a study similar to that of Shamsur and Will (2019) but uses the independent variable of bank loan interest rates where Shamsur and Weill (2017) uses the company's cost of credit.
    keywords: banking; banks; cost; credit; data; ecl; effect; efficiency; high; implementation; increase; indonesia; interest; interest rates; journal; loan; loan interest; losses; low; management; model; rates; research; results; risk; study; variable; wahyu
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