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Enhancing internal control mechanisms in local government organizations : a crucial step towards mitigating corruption and ensuring economic development

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - In: Economies : open access journal 12 (2024) 4, pp. 1-21

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

Persistent link: https://www.econbiz.de/10014635953

Hexagon fraud : detection of fraudulent financial reporting in state-owned enterprises Indonesia

Achmad, Tarmizi; Ghozali, Imam; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors … conflicting results, the phenomenon of fraudulent financial reporting, and limited research using the hexagon of fraud theory … sampling technique, with the criteria of state-owned enterprises listed on the Indonesia Stock Exchange in 2016-2020. The …

Persistent link: https://www.econbiz.de/10012800607

Prevention village fund fraud in Indonesia : moral sensitivity as a moderating variable

Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16

competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating … office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis … system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is …

Persistent link: https://www.econbiz.de/10012800901

Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory

Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14

This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It …

Persistent link: https://www.econbiz.de/10013199082

Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia

Achmad, Tarmizi; Ghozali, Imam; Helmina, Monica … - In: Economies : open access journal 11 (2023) 1, pp. 1-17

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon … listed on the Indonesia Stock Exchange (IDX) in 2017-2021, with a total sample of 215 and data processing using SPSS 25 …

Persistent link: https://www.econbiz.de/10013500893

E-management as a game changer in local public administration

Vilkaite-Vaitone, Neringa; Povilaitiene, Karolina - In: Economies : open access journal 10 (2022) 8, pp. 1-16

The rapid development of digital technologies provides an efficient way to overcome the drawbacks of traditional management. E-management, a new form of management, is attracting much attention worldwide. The current research is aimed at examining the development of e-management in public sector...

Persistent link: https://www.econbiz.de/10013337775

The impact of local government capacity on public service delivery : lessons learned from decentralized Indonesia

Setiawan, Arif; Ciptoheriyanto, Priyono; Mahi, … - In: Economies : open access journal 10 (2022) 12, pp. 1-13

decentralization, especially in developing countries. This study addresses this issue in the case of Indonesia, a country that has …

Persistent link: https://www.econbiz.de/10013499750

Economic evaluation of the management of municipal firms at the level of rural local self-governments (case study)

Ágh, Peter; Vavrek, Roman; Dvořák, Marek; … - In: Economies : open access journal 9 (2021) 3, pp. 1-17

The municipality generally uses its property to perform self-governing functions, and public or business activities. In the conditions of the Slovak Republic, the municipality operates either as a legal entity in its own name or carries out business activities with the help of a contributory and...

Persistent link: https://www.econbiz.de/10012619300

Analysis of citizen satisfaction in municipal services

Romero-Subia, José Fernando; Río, Juan Antonio Jimber del - In: Economies : open access journal 10 (2022) 9, pp. 1-24

Citizen demand for quality public services is increasing, and improvements in the provision of public services affect citizen satisfaction and loyalty. This research is to evaluate citizens’ loyalty to municipal officials on the quality of public services provided by the municipality. The...

Persistent link: https://www.econbiz.de/10013493150

CO2 emissions in Indonesia : the role of urbanization and economic activities towards net zero carbon

Nihayah, Dyah Maya; Izza Mafruhah; Hakim, Lukman; … - In: Economies : open access journal 10 (2022) 4, pp. 1-20

whether the pollution haven hypothesis is proven in Indonesia. It utilized time series data of Indonesia during the 1971 … in Indonesia. A long-term relationship with CO2 emissions was observed from the model. In addition, unidirectional …

Persistent link: https://www.econbiz.de/10013164623

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