Role Of Government Research Articles

Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China

This paper tries to uncover the corporate governance effects of digital finance based on the corporate tax avoidance perspective. We find strong evidence that digital finance is negatively associated with corporate tax avoidance. The governance role digital finance plays is primarily mediated through the mechanisms of resource allocation and information governance effects. Further analysis shows that the negative effects of digital finance are more pronounced among higher profitability and non-state-owned firms. Additionally, multiple major shareholders and stronger internal control quality(corporate internal governance) as well as higher institutional investor shareholding and more analyst attention(corporate external governance) can strengthen their negative connection, manifesting the complementarity between digital finance and modern corporate governance mechanisms. Overall, this paper reveals the spillover effects of changes in the financial development environment on corporate tax avoidance strategies. It also contributes to enriching the literature on the corporate governance value of digital finance and the factors influencing corporate tax avoidance.

Fostering innovation through governance systems: empirical insights from South Asian countries

Purpose Innovation is necessary to ensure consistent economic growth and to meet the global competition. In view of this, the purpose of this study to check the effect of governance quality as a tool for fostering innovation performance. Design/methodology/approach The empirical analysis was arranged on 20 year’s (2000–2019) data from South Asian economies. Subject to the existence of cointegration, the authors use the fully modified ordinary least square model for regression analysis and check the robustness through robust least square model. Findings The empirical findings infer that all dimensions of governance have a positive significant impact on both research and development expenditures and trademark applications jointly known as innovation performance. In addition, the empirical analysis discloses the positive effect of all control variables, including FDI inflow, banking sector development, economic growth, ease of doing business index and government subsidies on innovation activities. The analysis confirms the “grease the wheel” role of governance in fostering innovation. Practical implications It is apparently recommended to strengthen the exercise of better governance to harvest better innovation scores. Originality/value This study advocates the positive role of individual dimensions of governance recommended by existing literature and complements the literature by jointly exploring the impact of all governance dimensions on overall innovation performance.

Institutional distance and subsidiary performance of multilatinas: moderating effects of ownership strategy and government support

Purpose: In this article we investigated the effects of regulatory and normative institutional distances on Emerging Market Multinational Enterprises (EMNEs) subsidiaries performance, and the moderating roles of the ownership strategy and the government support. Design/methodology/approach: We applied fixed-effects regression models for panel data to analyze a sample of 296 subsidiaries of 32 Brazilian EMNEs, from 2006 to 2015. Findings: We found that institutional distance positively affects subsidiary performance. Although, full ownership, and government support positively affects subsidiary performance, subsidiaries with partial ownership located in more developed and institutionally distant host countries presents superior performance. We also found a positive relationship between government support, regulatory distance, and subsidiary performance. However, the same relationship with normative distance was not statistically relevant. Originality/value: By analyzing different ways in which the institutional context affects subsidiary performance and different approaches to increasing or mitigating those effects, this study contributes to furthering the understanding of how institutional issues affect EMNEs, and the role of the home country government. Conclusions: The findings of this study could help policymakers make informed decisions about investments in EMNEs. This is achieved by analyzing the impact of government financial aid on the performance of subsidiaries.

PENGARUH PENGHARGAAN FINANSIAL, PERTIMBANGAN PASAR KERJA DAN MOTIVASI DIRI TERHADAP PEMILIHAN KARIER SEBAGAI AKUNTAN PADA MAHASISWA AKUNTANSI DI UNIVERSITAS BATAM, UNIVERSITAS RIAU KEPULAUAN DAN UNIVERSITAS UNIVERSAL

Career is a person's process of building a job or working their way up work in stages to get maximum results or that expected of that person within a certain period of time. Career selection appropriate and in accordance with a person's interests and talents is a stageearly in career formation. So that someone can choose a suitable career with what is expected he must consider the influencing factors career choice. The accounting profession currently has an important role for entities business, government and society because they are considered as one of the parties able to make a major contribution in solving their problems face The aim of this research is to obtain empirical evidence of influence financial reward, consideration Job market and self-motivation in choosing a career as an accountant. This research was conducted at the Faculty of Economics and Business, Batam University, Riau Islands University and Universal University. The sampling method used is the purposive sampling method, while the data collection method was carried out using a questionnaire. The number of research samples used was 87 respondents. Analysis techniques The data used is a multiple linear regression analysis technique. Research result This shows that Financial Rewards, Job Market Considerations and Self-Motivation have a positive influence on choosing a career as an accountant.

Education Service for Children of Unregistered Indonesian Migrant Workers in Malaysia

Following registration records for the 2022 Unlicensed Foreign Worker Recalibration Program (PATI), 418,649 Indonesian citizens are participating in the labour recalibration program in Malaysia, so this will have a negative impact, namely an increase in the number of children of Indonesian migrant workers. Malaysian immigration authorities do not allow all migrant workers to invite their families to come live in Malaysia. This causes migrant workers' children to feel ostracized, discriminated against and denied their right to education due to a lack of access to education and love from their parents. The research aims to explore the role of government in providing educational services. The research method is descriptive and qualitative. The subjects of this research were the Indonesian and Malaysian governments, the children of unregistered immigrant workers in several guidance studios, and migrant workers. Data was collected through interviews, observation, and documentation. Data analysis techniques include data reduction, data presentation, and conclusion drawing. The research results found that the rights of Indonesian citizens and children have been fulfilled, such as access to education. Fulfilling these needs is achieved through the role of government, such as establishing formal and non-formal schools to foster a sense of comfort and protection. In addition, the government, with its role, can create appropriate policies to provide rights and safety to the children of unregistered immigrant workers

Natural resources, digital financial inclusion, and good governance nexus with sustainable development: Fuzzy optimization to econometric modeling

AbstractThis study aims to investigate the complex interplay between natural resources, digital financial inclusion, good governance, and sustainable development outcomes, employing a hybrid methodological approach which combines fuzzy‐set qualitative comparative analysis (fsQCA), necessary condition analysis (NCA), and econometric modeling. Drawing on data from 18 countries spanning 2013–2019, the study unravels the impact of these factors on sustainable development (SD) and explores the moderating role of governance. The findings reveal positive effects of digital financial inclusion, natural resources, and good governance on SD, with governance quality enhancing the relationship between digital financial inclusion and development outcomes. However, governance does not significantly moderate the link between natural resources and sustainability, which illustrates the need for tailored governance approaches in resource‐dependent contexts. Theoretical implications highlight the relevance of institutional theory in understanding the dynamic nature of development processes, while practical implications offer actionable insights to foster holistic and resilient pathways to sustainable development. Thus, the study contributes to advancing our understanding of the intricate relationships shaping SD outcomes and informs evidence‐based policy interventions in this critical domain.

The role of governance and infrastructure in moderating the effect of resource rents on economic growth

AbstractThis study investigates how governance and infrastructure moderate the effect of natural resource rents on economic growth using a sample of 110 countries from 2000 to 2018. The empirical evidence is based on panel smooth transition regressions (PSTR). The nexus between economic growth and natural resources is not linear and the underlying non‐linearity is contingent on existing infrastructural and governance levels. Evidence of a “natural resource curse” is apparent in countries with extremely low levels of governance and infrastructural development. The favorable effect of natural resources on economic growth requires a governance threshold of −1.210 and an infrastructure threshold of 2.583, indicating that countries with governance and infrastructure levels higher than these values tend to benefit much more from the wealth of natural resources. Countries identified below the established thresholds are mainly from Africa. Policy implications are discussed with specific emphasis on African countries.Related ArticlesAli, Hamid E., and Shahjahan Bhuiyan. 2022. “Governance, Natural Resources Rent, and Infrastructure Development: Evidence from the Middle East and North Africa.” Politics & Policy 50(2): 408–40. https://doi.org/10.1111/polp.12451.Asiegbu, Martin F., Okey Marcellus Ikeanyibe, Pius Otu Abang, Okwudili Chukwuma Nwosu, and Chuka Eugene Ugwu. 2024. “Natural Resource Fund Governance and the Institutionalization of Rent Seeking in Nigeria's Oil Sector.” Politics & Policy 52(1): 169–95. https://doi.org/10.1111/polp.12579.Ikeanyibe, Okechukwu M. 2018. “Bureaucratic Politics and the Implementation of Liberalization Reforms in Nigeria: A Study of the Unbundling and Reorganization of the Nigerian National Petroleum Corporation.” Politics & Policy 46(2): 263–94. https://doi.org/10.1111/polp.12249.

Addressing brain drain and strengthening governance for advancing government readiness in artificial intelligence (AI)

PurposeThis study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic conditions and varying levels of ICT specialists.Design/methodology/approachThe research employs a dynamic panel data model using the System Generalized Method of Moments (GMM) to analyze the relationship between brain drain and government AI readiness from 2018 to 2022. The study incorporates various control variables such as GDP per capita growth, government expenditure growth, employed ICT specialists and several governance indicators.FindingsThe results indicate that brain drain negatively affects government AI readiness. Additionally, the presence of ICT specialists, robust governance structures and positive macroeconomic indicators such as GDP per capita growth and government expenditure growth positively influence AI readiness.Research limitations/implicationsMajor limitations include the focus on a specific region of countries and the relatively short period analyzed. Future research could extend the analysis with more comprehensive datasets and consider additional variables that might influence AI readiness, such as the integration of AI with emerging quantum computing technologies and the impact of governance reforms and international collaborations on AI readiness.Practical implicationsThe theoretical value of this study lies in providing a nuanced understanding of how brain drain impacts government AI readiness, emphasizing the critical roles of skilled human capital, effective governance and macroeconomic factors in enhancing AI capabilities, thereby filling a significant gap in the existing literature.Originality/valueThis research fills a significant gap in the existing literature by providing a comprehensive analysis of the interaction between brain drain and government AI readiness. It uses control variables such as ICT specialists, governance structures and macroeconomic factors within the context of the European Union. It offers novel insights for policymakers to enhance AI readiness through targeted interventions addressing brain drain and fostering a supportive environment for AI innovation.

Beyond economic growth goals: can foreign aid mitigate carbon dioxide emissions in developing countries?

We provide novel and compelling evidence that foreign aid has significant mitigating impacts on carbon dioxide emissions in a comprehensive panel dataset of 127 developing countries from 1995 to 2019. This impact operates through a direct effect resulting from the adoption of green and eco-friendly investments and an indirect effect driven by economic growth. Moreover, we reveal that the effectiveness of foreign aid in reducing carbon dioxide emissions is contingent upon the country's income level. Specifically, foreign aid shows limited efficacy in curbing emissions in low-income countries, while its influence becomes substantial in middle-income countries. This result indicates that economic development plays a moderating effect in the aid – climate change nexus. Furthermore, the findings of this research are of paramount importance to donor and recipient countries emphasizing the role of governance and political stability in enhancing the effectiveness of aid in combatting climate change and identifying promising pathways for sustainable development.

Role of Government in Alleviating the Challenges Faced by Women Entrepreneurs of Uttar Pradesh

Role of Government in Alleviating the Challenges Faced by Women Entrepreneurs of Uttar Pradesh

CDP (carbon disclosure project) emissions of CO2 and environmental disclosure quality: the mediating role of media legitimacy and governance

ABSTRACT The paper assesses the relation between firms’ CO2 emissions as per the CDP (formerly known as Carbon Disclosure Project) platform and their environmental disclosure quality, as mediated by two monitoring mechanisms: media legitimacy (external) and firm governance (internal). Legitimacy theory as well as the monitoring dimension of agency theory underlie the empirical investigation. The sample comprises Canadian and U.S. firms, for which a governance disclosure score and media legitimacy information are available from Bloomberg. Relying on structural equations modelling, results are the following. First, CDP disclosing firms exhibit an environmental disclosure score that is twice as high as non-disclosing firms. Second, media legitimacy, expressed by the Janis-Fadner index, is significantly lower for CDP disclosing firms. This may explain why high CO2 emission firms are less inclined to disclose CDP emission data. Third, the direct effect of the decision to disclose CDP emissions of CO2 (full sample) on environmental disclosure quality is positive and significant. Consistent with our hypotheses, we observe an indirect (mediating) effect on this relationship of media legitimacy (external monitoring) and corporate governance (internal monitoring). This suggests that media legitimacy and corporate governance enhance the positive impact of the decision to disclose CDP emissions of CO2 on environmental disclosure quality. Fourth, the direct effect of CDP emissions of CO2 (reduced sample) and environmental disclosure quality is positive and significant. Also consistent with our hypotheses, we observe an indirect effect on this relationship from media legitimacy and corporate governance.

Comparative Analysis of The Implementation of Pro-Poor Budgeting in Indonesia Regency Governments in 2020

Pro-poor budgeting is an approach in public sector budgeting aimed at allocating resources equitably and effectively to improve the welfare of impoverished communities. This research aims to compare the implementation of pro-poor budgeting programs in Indonesian regencies in 2020, based on their Regional Apparatus Organizations (OPD). The regencies selected for this study were chosen based on the completeness of the documents Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The method uses a qualitative approach through descriptive analysis, utilizing data from Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The results of this research include the implementation of pro-poor budgeting by the regency governments, an analysis of the comparative percentage of pro-poor budgeting implementation per OPD among the regency governments, and an identification of several key poverty alleviation programs in each regency. This research provides an overview of the extent to which pro-poor budgeting programs are implemented in these three regions. Although there are differences in the realization of pro-poor budgeting between the cities and regencies studied, this research highlights the importance of the role of local governments in effectively allocating resources to support poverty alleviation. The information obtained from this research presents a foundation for policymakers to improve the effectiveness of poverty alleviation programs at the local level. This study presents a comparative analysis of the implementation of pro-poor budgeting with a different approach from previous research, by comparing three regencies in Indonesia in 2020.

Роль органов местного самоуправления в профилактике наркотизма и наркопреступности

The article examines the role of local governments in the prevention of drug abuse and drug crime. Attention is paid to the main directions of preventive work of local governments in this area, and ways to improve this activity are considered.

The Effect of Household Detergent Waste on Groundwater Quality

Domestic detergent waste has become an important concern regarding the environmental impact on groundwater quality. This research aims to investigate the effect of household detergent waste on groundwater quality and efforts to reduce the impact of pollution that can be caused by domestic detergent waste. By using qualitative data methods, this research reveals that domestic detergent waste contains various chemicals that are potentially dangerous and have negative impacts on humans and the environment, which can pollute groundwater and cause household awareness of the household environment. In addition, exposure to residues can cause health problems such as cancer. This research covers various domestic detergent waste processing solutions, including environmentally friendly use and effective waste processing, as well as the role of government in determining groundwater quality parameters. These findings can provide an important contribution to guiding sustainable environmental policies to reduce the negative impacts of domestic detergent waste on groundwater quality

ANALISIS DAMPAK PENGGUNAAN CRYPTOCURRENCY TERHADAP PERTUMBUHAN EKONOMI ISLAM DI INDONESIA

This research aims to gain a better understanding of cryptocurrencies, including their working mechanisms and impact in economic and investment contexts. Apart from that, this research also wants to evaluate the potential consequences of the government’s lack of seriousness regarding the spread of cryptocurrency in Indonesia. The method used is a qualitative descriptive approach with normative aspects, including risk analysis and potential profits from investing in cryptocurrency. This research covers the spread of cryptocurrencies across Indonesia and the risks associated with their use. It is hoped that the results of this research will provide a deeper understanding of how cryptocurrencies work, their impact, and the role of governments in regulating their spread. Therefore, this research will provide important information for the government and society in making decisions regarding the regulation and use of cryptocurrency in Indonesia.Keywords: Cryptocurrency; Investment; Islamic Economics

The role of government and community participation in realizing sustainable tourism development in Tihingan Village, Bali, Indonesia

The role of government and community participation in realizing sustainable tourism development in Tihingan Village, Bali, Indonesia

Assessing the influence of environmental regulation on carbon sequestration in China: Towards a sustainable future

Carbon sequestration is vital to maintaining carbon neutrality and mitigating climate change's impact on humans and the environment. As the government's role in eco-advocacy is primarily designed to safeguard the environment, this paper discusses the impact of government environmental regulations on carbon sequestration. By analyzing 286 cities from 2000 to 2019 in China, we propose that government environmental regulation can lead to a 0.77% increase in carbon sequestration. Additionally, industrial agglomeration and industrial structure advancement are regarded as viable channels. As a result of the differences in city types, government intervention, and public concern across different cities, the impact is likely to vary as well.

National Culture Moderates Corporate Governance and Integrated Reporting

This study aims to prove that national culture strengthens corporate governance's impact on integrated reporting. Secondary data are used in this investigation obtained from the integrated reporting database example. The sample was taken using the purposive sampling method which ultimately obtained 336 samples of data, with observation years from 2019-2022. Data processing using Warp PLS version 7.0. This research demonstrates that national culture strengthens corporate governance's impact on integrated reporting. However, only the culture of uncertainty avoidance and long-term oriented culture have a role in strengthening corporate governance's impact on integrated reporting. In addition, corporate governance also has a positive effect on integrated reporting. The implication of this study is the importance of the role of national culture and corporate governance on integrated reporting. The originality of this study is that national culture is used to strengthen corporate governance's impact on integrated reporting, which has so far been difficult to find similar research.

PERANAN PEMERINTAH DESA DALAM PEMBANGUNAN DESA RANTAU ASEM KECAMATAN KATINGAN KABUPATEN KATINGAN

This study aims to evaluate the role of the Rantau Asem Village Government in village development. A qualitative descriptive method was employed using observation, in-depth interviews, and literature review as data collection techniques. The study was grounded in role theory and the concept of village development. The Rantau Asem Village Government has fulfilled its role as an innovator by creating village development programs in an easily understandable language and encouraging community participation. exclamation As a motivator, the village government has fostered and maintained development dynamics by designing programs aligned with community aspirations. As a facilitator, the village government has facilitated the implementation of development projects and bridged various community interests. Nevertheless, there are still areas for improvement, such as enhancing human resource capabilities and skills. Additionally, the village government needs to adopt an appropriate approach to address community aspirations to boost community participation in village development.

Data Protection in Healthcare Information Systems Using Cryptographic Algorithm with Base64 512 bits

One of the major roles of government is to curb crime. Despite the measures the government has taken to counteract criminal activity, the security situation in many urban centers has gotten worse. The goal of this study was to create and assess a machine learning model with the core function of forecasting crime categories and utilizing contextual features found in the datasets to visualize the locations in which they occur. This was achieved by combining time, space, and contextual information with machine learning to improve crime prediction and mapping. The datasets were collected from various sources were subjected to a number of machine learning algorithms to evaluate how well they performed. The random forest algorithm emerged as the best algorithm with a classification accuracy of 97% or 0.973301 using the confusion matrix. The longitude and latitude features were used to tag the specific locations of crime occurrences on a map.