OAR@UM Collection:

Impact of accounting information systems, work motivation, and internal controls on employee performance : a study at PT. Bank Danamon, Ambon branch

2024-02-08T06:13:12Z

Title: Impact of accounting information systems, work motivation, and internal controls on employee performance : a study at PT. Bank Danamon, Ambon branch Authors: Riupassa, Elisabeth; Mauwa, Maximilian Ernst Abstract: This study aimed to evaluate the influence of accounting information systems (AIS), employee intrinsic motivation, and internal controls on the productivity of employees at PT. Bank Danamon's Ambon Branch. Primary data collection was conducted through meticulously designed questionnaires, ensuring validity and reliability. Respondents were carefully selected to align with specific criteria pertinent to the research objectives. Complementing the primary data, an extensive literature review was conducted to gather secondary data. Additionally, structured interviews were employed to acquire in-depth insights into the examined factors, bolstering the data's integrity and the study's overall validity. The analytical approach adopted was multiple regression analysis. The findings revealed that each variable—AIS, work motivation, and internal controls—individually exerted a significant influence on employee performance. The variable of AIS, as determined through partial testing, demonstrated a notable impact on performance metrics. Concurrently, the motivation variable, also assessed through partial testing, was found to significantly shape employee performance. Moreover, the study highlighted the pivotal role of internal controls in influencing performance outcomes. A simultaneous assessment of these variables revealed a profound collective impact on employee performance, with a statistical significance level notably low (p < 0.05). The coefficient of determination (R²) was found to be 0.965, elucidating the substantial combined effect of the AIS, motivation, and internal control on employee performance. These insights contribute valuable knowledge to the banking industry, specifically in the realms of financial performance and organizational efficiency.

Impact of COVID-19 on audit risk assessment procedures : insights from Malta

2026-01-22T10:02:13Z

Title: Impact of COVID-19 on audit risk assessment procedures : insights from Malta Authors: Ellul, Lauren; Ellul, Kylie-Ann; Baldacchino, Peter J.; Tabone, Norbert; Grima, Simon Abstract: This investigation explores the transformative effect of the COVID-19 pandemic on the risk assessment processes employed by auditors. The primary focus is on how the pandemic has reshaped the identification and evaluation of risks, necessitating alterations in the timing, nature, and extent of risk assessment procedures (RAPs) in the audit risk assessment context. This study, through semi-structured interviews with audit partners and senior managers from Big Four and mid-tier firms in Malta, comprising a total of 15 interviews, delves into the evolving landscape of risk assessment. It has been observed that the pandemic demanded increased vigilance and effort from auditors in understanding clients' businesses and their operational environments. This heightened attention was crucial to identify emerging risks aptly. A shift in the RAPs was discerned, favoring inquiries and analytical procedures (APs) over traditional methods like observation and inspection. The incorporation of Information Technology (IT) tools has markedly transformed the approach to gathering sufficient and appropriate audit evidence, particularly in verifying inventories and property, plant, and equipment (PPE), along with third-party confirmations. Furthermore, the study identifies material risks such as going concern (GC), asset impairment (including plant, equipment, inventory, and receivables), and the impact of external events on companies. An important outcome of this shift is the increased reliance on Artificial Intelligence (AI) and blockchain-based applications, heralding a more efficient and effective risk assessment process. This evolution not only enhances audit quality but also serves the public interest more robustly. The findings imply a long-term impact on audit risk assessment, projecting a continued evolution in the post-COVID era. These insights contribute significantly to the discourse on audit practices in times of crisis, underscoring the need for adaptive methodologies and the integration of advanced technologies in audit procedures.

Evaluating the impact of climate risk on financial access and stability in G20 countries : a panel data approach (2006-2017)

2024-02-07T13:18:04Z

Title: Evaluating the impact of climate risk on financial access and stability in G20 countries : a panel data approach (2006-2017) Authors: Nur, Tugba; Sahin, Serkan; Topaloglu, Emre Esat; Ege, Ilhan Abstract: The burgeoning international concern over environmental sustainability has brought to the forefront the unique challenges climate change poses to global economies and financial markets. In the light of this, the role of International Financial Institutions like the International Monetary Fund and the World Bank in transitioning towards a green economy is increasingly critical. This study aims to elucidate the influence of climate risk on financial access and stability within G20 countries, spanning from 2006 to 2017. Employing a comprehensive panel data analysis, which accounts for cross-sectional dependence and slope heterogeneity, a fixed effects model is utilized. The Global Climate Risk Index (CRI) scores, provided by Germanwatch, serve as the primary measure of climate risk, with lower scores indicating heightened risk. The investigation reveals a non-linear relationship, where enhanced financial access correlates with diminishing climate risk, underscoring the positive impact of climate change policies on financial system efficiency. However, no significant connection is found between climate risk and financial fragility, a phenomenon potentially attributed to the resilience of countries with advanced credit markets and preemptive risk insurance measures by households. These findings imply that while climate change significantly influences financial access in G20 countries, its effect on financial fragility within the studied period is negligible. The study underscores the potential for policy interventions in climate change mitigation to augment financial system efficiency. Ensuring the consistency of professional terminology, the analysis provides insights into the nuanced relationship between climate risk and financial dynamics in major economies.

Microfinance as a strategy for alleviating women's poverty in Turkey : an analytical study focused on Eskisehir

2024-02-07T07:00:27Z

Title: Microfinance as a strategy for alleviating women's poverty in Turkey : an analytical study focused on Eskisehir Authors: Adaçay, Funda Râna; Yildiz, Gökçe Abstract: Currently, the primary focus of the poverty discourse is around the concept of "the feminization of poverty". Similar to other countries, a significant factor contributing to women's poverty in Turkey is the limited availability of employment alternatives that enable women to generate income. Given the escalating prevalence of women's impoverishment, it is evident that the anti-poverty measures implemented by governments often fall short of being enough. Various institutions and groups are introducing alternative financial services in this particular setting. An effective approach to address women's poverty in Turkey is the implementation of the "micro credit" program. Microcredit offers modest financial resources that enable economically disadvantaged women to independently participate in income-generating endeavors. The concept of "microfinance" is crucial in recognizing the significance of capital in combating poverty. Hence, the United Nations designated 2005 as the year of "Microcredit." Microfinance is regarded as a crucial instrument in attaining the Millennium Development Goals of alleviating poverty worldwide by 2015. The purpose of this study was to assess the effects of Microcredit provided by the Turkish Grameen Microfinance Program (TGMP) on the empowerment of women in their efforts to combat poverty, specifically in relation to women's entrepreneurship and their socio-economic well-being. The study was done using surveys administered to a sample of 250 women who utilized microcredit in the Eskişehir province as part of the TGMP program. The data collected were subjected to analysis using Exploratory Factor Analysis (EFA) and the one-way ANOVA approach, which is a parametric testing procedure. The second phase of the analysis involved the utilization of the semi-structured survey methodology, which is a qualitative research method. This approach was administered to a sample of 50 women participating in the study. During the interview, the questions from the initial survey were discussed and further explored, along with the underlying reasoning behind them. The findings indicate that the effects of microcredit on women's entrepreneurship and socio-economic status following microcredit utilization differ based on factors such as women's educational attainment, the nature of the business founded, the extent of income growth, the loan amount, and the number of times the loan is utilized. Conversely, every participant expresses support for microcredit; the majority perceive them as beneficial and motivating. The prevailing opinion among them is that universal benefits should be extended to all individuals. According to their statement, the rise in income resulting from the enterprises they created and expanded using microcredit had a significant role in their family's finances (80%), enabling them to spend more comfortably (20%). Most of them stated that they possess a budget that prioritizes both savings and revenue growth.