July-August(2022)


Moderating Effect of Family Ownership on Profitability and Leverage Relation to Tax Avoidance
Rifda Fitrianty, Ali Farhan, Wulandari Harjanti
Abstract       pdf Full text PDF
This research aims to describe the mederative role of family ownership in the relationship between profitability (ROE) and leverage (DER) on tax avoidance behavior in companies listed on the Indonesian stock exchange 2018-2019 . The method used is a quantitative approach with multiple linear regression as an analytical tool. The data used are 42 financial statements of companies listed on IDX during 2017 – 2019 The test results show that ROE has a negative and significant effect on tax avoidance, leverage has no significant effect on tax avoidance, meanwhile family ownership does not act as a moderating variable in tax avoidance. ROE and leverage.

Author Keywords:- Tax Avoidance, Family Ownership, Moderating Effect, Profitability



ACCORD DE PARTENARIAT ECONOMIQUE CAMEROUN UNION EUROPEENNE: OPPORTUNITES OU MENACES?
NDINGA GO’O Emmanuel
Abstract       pdf Full text PDF

The economic partnership agreements between Cameroon and the European Union, known as EPAs, ratified in August 2016, has seen a progressive dismantling of European Union products on Cameroonian territory. This study aims at showing the different effects or consequences that this ratification could have on Cameroon's foreign trade. To visualise the different opportunities brought by these agreements on the Cameroonian economy, but also to bring out the shadow areas that could constitute obstacles to Cameroon's foreign trade. To do this, we opted for a descriptive statistical analysis approach, based on certain aggregates. This enabled us to calculate the maximum and minimum averages, the standard deviation of the parameters selected and other determinants, using the parameters selected, namely: the opening ratio, the competitiveness index, the term of trade, the production capacity, but also to evaluate the Persian correlation and the evolution of the curves of the various analysis parameters. The analysis shows that Cameroon's openness ratio (OR) was below average, but still appreciable given its evolution, and that opportunities such as the extension of trade (exports) and an opening up to the large European market were possible. However, we fear certain threats such as the effects of trade diversion towards the European market, the eviction of local producers and products, but also enormous customs losses estimated at 1600 billion FCFA over 15 years.


Author Keywords:-APE, Ratification, Démantèlement, Mondialisation, Echanges Commerciaux, Production


Effects of Agricultural Growth on Food Security in Cameroon
MBOCK Martini Rodrigue, FOTIE NKUETE Jean Ronald, YAKAN Hervé Bertrand, DJOAH Yves Thierry
Abstract       pdf Full text PDF

This paper analyses the effects of agricultural growth on food security in Cameroon. The main objective is to examine the influence of agricultural production growth on food security in Cameroon. The methodology used to achieve this objective is the JOHANSEN model. The data used are from the World Bank's World Development Indicators (WDI) and the United Nations Agriculture Fund's FAOSTAT from 1988 to 2018. Our results show that increasing agricultural production does not reduce the proportion of undernourished people in Cameroon.


Author Keywords:agricultural growth, Food security, Johansen, Cameroon


Social and Psychological Mobility of Tertiary Institutions’ Employees in Boundaryless Careers in Nigeria: A Study of ISA Mustapha Agwai I Polytechnic, Lafia Nigeria
Stephen Sunday OJO, Martina Alexander POJWAN
Abstract       pdf Full text PDF

Careers are moving from traditional to boundaryless pattern not only in the developed countries, but also in Nigeria, as indicated in the tertiary institutions. This study attempt to underpin the challenges inherent in boundaryless career as it affects tertiary institutions in Nigeria using Nasarawa state as a case study. Survey research design was used; the sample for the study was 152 lecturers determined by Taro Yamene sampling size calculation. The instruments used for data collection was designed questionnaire and Focus Group Discussion. Data generated was analyzed using descriptive statistics of mean and standard deviation, while a non-parametric statistic of chi – square was used in testing hypotheses at .05level of significance combined with content analyses of FGD. Results indicated that career progressions, inferiority perception amongst others are reasons for social and psychological mobility of tertiary institutions employees; age factor, signed bonds with their institutions, amongst others are factors inhibiting social and psychological mobility of tertiary institutions employees; The study further suggested that tertiary institutions in Nigeria should embark on continuous human capital development, create a defined career path for their employees and increase their commitment by having sufficient motivation to keep them in the system.


Author Keywords:Academics, boundaryless career, employees, psychological mobility, social mobility


The Analysis of Sharia Legitimacy of State-Owned Sharia Bank by Using Disclosure Index
Ndalu Girindhana, Edy Nursanta
Abstract       pdf Full text PDF

The development of Islamic economics is currently in the spotlight of many parties, especially economists because many think that Islamic economics is a solution in the economic development of a country. One sector that has a role in the development of the Islamic economy is the banking sector, especially Islamic banking. Islamic banking is considered capable of providing innovations for financial solutions, especially for the Muslim community in the world who want to conduct transactions in modern times without eliminating the ethical aspects of banking. This study aims to analyze the disclosure of the performance of each state-owned Islamic bank in showing its legitimacy as a sharia-based bank. The objects of this research are: Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS), and Bank Rakyat Indonesia Syariah (BRIS) with annual data from 2015 to 2019. The results of this study are the average score of disclosure of the quality of Islamic Banks in Indonesia from the highest to the lowest, namely BSM and BNIS have the same score of 82%, while BRIS has a score of 80%. The conclusion is that Bank Syariah Mandiri and Bank BNI Syariah have the highest scores in the 2015-2019 calculations.


Author Keywords:Banking Performance, Disclosure Index, Islamic Principle, Legitimacy, State-owned Sharia Banking.


Impact of Psychological Capital and Opportunity Recognition on Entrepreneurial Intention of Sports Science and Management Undergraduates
H.L.S.P. Samarakoon, A.L.K.R. Fernando
Abstract       pdf Full text PDF

In addressing the prevailing un[der]employment among Sri Lankan Sports Science and Management (SSM) graduates, this study aims to identify the impact of psychological capital (PC) (Independent variable) and opportunity recognition (OR) (Mediating variable) on entrepreneurial intention (EI) (Dependent variable) which enhances graduate entrepreneurship to address the potential un[der]employment of SSM undergarduates. Data was collected from 97 SSM undergraduates of the University of Sri Jayewardenepura for this cross-sectional study using disproportionate stratified sampling method. The questionnaire was developed based on past studies and internal consistency was established. Hypotheses were tested with Spearmen correlation using SPSS 22.0 version. Accordingly, there is a moderate relationship between PC and OR, strong relationship between OR and EI and a significant mediating effect of OR on the relationship between PC and EI. Hence, it is recommended to develop and initiate different mechanisms, programmes and strategies to enhance PC and OR to enhance EI of SSM undergraduates.


Author Keywords:[Under]graduates, Sports Science and Management, Entrepreneurial Intention, Psychological Capital, Opportunity Recognition


Money Laundering and Terrorism Financing: Menace to the Nigerian Economy
Prof. John Alewo Musa Agbonika, Prof. Josephine A.A. Agbonika, San
Abstract       pdf Full text PDF

Money laundering and terrorist financing are crimes that are geared towards secrecy and do not lend themselves to statistical analysis. Launderers do not document the extent of their operations or publicize the amount of their profits, nor do those who finance terrorism. Because these activities take place on a global basis, estimates are even more difficult to produce. Launderers use various countries to conceal their ill-gotten proceeds, taking advantage of differences among countries with regard to anti money laundering AML regimes, enforcement efforts and international cooperation. Thus, reliable estimates on the size of the money laundering and terrorist financing problem on a global basis is not available. With regard to money laundering only, the International Monetary Fund has estimated that the aggregate amount of funds laundered in the world could range between two and five per cent of the world’s gross domestic product. Using 1996 statistics, these percentages would approximate between US $590 billion and US $1.5 trillion.1 Thus, by any estimate, the size of the problem is very substantial and warrants the attention of every country.2


Author Keywords:Money laundering, terrorism and terrorism financing.


Psychological Implication on Characters of a Nation in Crises in Frank Ogbeche’s Harvest of Corruption
Chikamnene Onyinye Akanegbu, Peace Amara Akuneziri
Abstract       pdf Full text PDF

African literature is always chained to the experiences of the people of the continent. Existing researches have tried to validate the point that youths have borne the weight of Nigeria’s failed leadership and political marginalization since independence which has led them into acts of violence and aggression like armed robbery, kidnapping, rape and even hooliganism. This essay examines youth violence especially in the Nigerian society on self, as a result of the state of the society as reflected in Frank Ogbeche’s Harvest of Corruption where characters whose duty is to make laws, interpret and enforce them are presented as agents of breaching the law, thereby leading innocent and gullible characters to follow their warped path which ultimately violates their moralistic background and leads to their irritable violence which is motivated by frustration. The paper concludes that self-harm is a form of violence which is brought about by the socioeconomic context in which the major character finds herself.


Author Keywords:Self-harm Violence, Lawlessness, Corruption, Crime.


The Conservation of Cultural Heritage in Northeastern Philippines
Irene C. Gumiran, Noami D. Solano
Abstract       pdf Full text PDF

This case study article discusses how the participants conserved the cultural heritage of the Northeastern Philippines. It consists of 25 residents who participated in an open-ended questionnaire. The researchers used homogenous purposive sampling wherein they examined only the personal information and how they conserve their cultural values, this guaranteed the researchers that the participants got a population sampling that fitted the study. The data gathered were analyzed thru the Giorgi method of data analysis. This is solely dependent on the analysts based on their observations. This study used a Giorgi method to assess the profile of the participants such as age, years of living in the residence, and how the participants conserve their cultural values. The results showed that sharing ‘pagbabahagi’ of cultural heritage is one of the perspectives on how to value it, the participants also experienced boundaries of authenticity in the care of the cultural heritage, it is closely connected with the various concepts of authenticity, which have many levels both culturally and chronologically. Lastly, sustaining local culture in formal, non-formal, and informal education with the help of the 1987 Philippine constitution, article 1, RA 10066. Humanity's great cultural heritage is gradually and dangerously heading toward uniformity unless we take good care of it.


Author Keywords:Conservation of culture, Culture, Cultural heritage, Northern Philippines, RA number 10066.


Measuring the Satisfaction Level of Rural Customers in Adoption of Banking Technology: An Empirical Analysis
Prof. B. Vijayalakshmi, Dr. M. Jayalakshmi
Abstract       pdf Full text PDF

Innovation in banking technology is driven by the constantly evolving customer expectations and internal business mandates. Today, the banking industry is facing new and unprecedented set of challenges such as a rapidly changing market, wider economic uncertainties and severe competition from more demanding customers and so on. Hence, customer satisfaction, customer retention and the acquisition of new customers are the main focal points of the banking system. Furthermore, a multitude of technological innovations are taking place at a wild pace now than it has in the past to meet the demands of rising customer and banking business. This present study is mainly focuses on two major technologies particularly ATM and mobile banking in order to measure the satisfaction level of the rural customers which in turn will help in addressing the customer needs and business demands. To study the satisfaction level of rural customers a structured questionnaire was designed to obtain information from the sample of 384 respondents. Statistical tools such as Chi-square, t-test and Discriminant Analysis were used to analyze the data. The results of the study reveal that all the respondents found to have accessibility of banking technology with high satisfactory level and the general performance of the banking sector was rated high


Author Keywords:Banking technology, Rural customers and Satisfaction level, ATM, Mobile Banking


Cloud Computing and Other ICT advancements Use in Kenya’s Agricultural Sector
Jeremiah Osida Onunga, Alice Nambiro
Abstract       pdf Full text PDF

According to the latest World Economic Forum study, agriculture provides a living for over 70% of Kenya's people. As a result, agriculture is a crucial sector in Kenya. Agricultural productivity is still low, and food poverty remains a problem. This has resulted in a number of projects in recent years to use ICT advancements to boost agricultural output. Cloud computing is one of the advancement that can be used by organizations that still have the traditional on premise IT systems. Agriculture is one of the most important areas that has shaped the socioeconomic growth of most countries. Over time, the benefits of widespread adoption and usage of information and communication technologies in agriculture have included improved agricultural productivity and linkages to remunerative markets, food security, and national economies, among other things. E-agriculture is a branch of activity that involves the use of information and communication tools and technology to boost agricultural productivity and make information pertinent to agricultural research, planning, extension, production, monitoring, marketing, and trade available. The goal of this desktop review research is to look into how ICT advancements have been used in Kenya's agriculture sector. Cloud computing as an advancement was reviewed. Cloud computing saves money by removing the need for costly infrastructure and it also gives businesses an easy-to-use, cost-effective, adaptable, dynamic, and secure environment in which to do business. Radios are still commonly utilized to disseminate agriculture information to rural farmers, according to the analysis, while computers are primarily used by researchers. Despite the fact that mobile-based services aimed to improve access to accurate and timely agriculture information, previous literatures show that adoption is hampered by poor technological infrastructure, ineffective ICT policies, and low user capacity, particularly among farmers, to use the technologies.


Author Keywords:Development, Information and Communications Technology (ICT), Innovation, Kenya, Agriculture


Is Islamic Bank Steadier Than Conventional Bank for Facing the Crisis? (Comparative Study in Indonesia during Covid 19)
Ali Farhan
Abstract       pdf Full text PDF

Differences in views regarding the advantages of Islamic and conventional banks in dealing with the crisis are the background of this research. By using 4 Islamic banks and 4 conventional banks, this article tries to compare their financial performance during the Covid-19 pandemic. The research methodology used is descriptive analysis with the help of SPSS 16. From the results of the discussion it was found that, Islamic banks have better liquidity than conventional banks, but do not have sufficient resilience if the crisis lasts longer, Islamic banks have lower solvency and profitability than conventional banks, this might have an impact on their durability against crises. It can be concluded that in the crisis phase, Islamic banks do not have sufficient resilience to face a crisis that lasts a long time, especially if the crisis occurs in the real sector, because the business model that is tied to the real sector will make it difficult for capital and liquidity


Author Keywords:Islamic Bank, Covid-19, Crisis, Performance


The Role of Board Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure
Anis Maryanih, Lia Uzliawati, Agus Sholikhan Yulianto
Abstract       pdf Full text PDF

The purpose of this study is to discover the impact of Board of Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure. Research population is Banking Sector listed on Indonesian Stock Exchange in 2017-2020. The study used purposive sampling method in order to collect the sample. This study used the data analytical method is descriptive statistical analysis, classical assumption test, coefficient determination test, f test and t test by SPSS version 25. Based on certain criteria, there were 148 sample. Finding at the study is Board of Commissioner Size, Independent Commissioner, Ownership Concentration has not effect on Intellectual Capital Disclosure. Leverage, and Firm Size have a significant positive effect on intellectual capital disclosure.


Author Keywords:Commissioner, Ownership, Leverage, Firm Size, Intellectual Capital Disclosure.


Comparative Analysis of Exchange Rate Regime Classifications on Macroeconomic Performance in Nigeria
Lawal-Arogundade Samod, Lloyd A. Amaghionyeodiwe, Bakare, Ibrahim Adeolu Owolabi
Abstract       pdf Full text PDF

This study utilizes two alternative approaches to exchange rate regime classifications to examine their impact on macroeconomic performance in Nigeria. Exploring the ARDL modeling framework and utilizing data from 1970 to 2020, it was observed that the dynamics of the impact of exchange rate regimes on macroeconomic performance is sensitive to the choice of exchange rate regimes classifications under consideration. The study showed that the impact of exchange rate regimes on macroeconomic performance is relatively more viable when the exchange rate regime is IMF’s de-jure to de-facto compared to the LYS classification. Based on the consistency of our finding of relative efficiency of empirical estimates obtained from IMF–based exchange rate regime classifications compared to those obtained from the LYS, it is recommended that preference should be given to the IMF de- jure to de-facto classification in the context of the Nigerian economy as this tend to enhance macroeconomic performance.


Author Keywords:Exchange rate regimes; IMF–LYS; Macroeconomic Performance; ARDL; Nigeria


School Curriculum and the Promotion of Environmental Care
Lukong Evelyn Shulika, PhD
Abstract       pdf Full text PDF

The whole world has never been so concerned about global issues generally and the promotion of environmental education and protection in particular. The earth is an environment consisting of living things and other components in it (Rabiatul, 2020). Education has various benefits, one of which is supporting activities to save the earth and manage the environment. Environmental care can be considered as concerted efforts conscientiously organized and designed to enable human beings know how natural environments function and how human beings can conserve, preserve, manage and protect them. Environmental education is an essential part of education that has not been given much attention globally and in Cameroon in particular. One of the approaches to implementing the promotion of Environmental Care Education as an independent subject is to include it in the school curriculum. This paper highlights the aspects: a) environmental care as an independent subject b) The importance of teaching environmental care education in the school curriculum c) Environmental care education objectives d) School curriculum and environmental care education strategies. However, various difficulties impede the implementation of programs for the promotion of environmental care.


Author Keywords:Environmental education, Environmental care, School curriculum


The Contribution of Skopos Theory to a Paradigm Shift of Attitudes towards the Translation Phenomenon
Evanthia Saridaki
Abstract       pdf Full text PDF

This paper attempts to examine the role and contribution of Skopos Theory to Translation Studies. The purpose of the article is to demonstrate its significance to the field of Translation Studies and how it has brought a considerable shift of attitudes towards the translation phenomenon. After a brief introduction to the particular approach and its main points, terms like ''function”, “purpose”, and “intention” will be discussed as the key-words in our analysis. Other matters to be investigated concern the shift of status both of the translator and the source text in Skopos Theory as well as the process of translation as an intercultural activity. Afterwards, the main points of criticism that Skopos Theory has received by other scholars will follow, related, mainly, to its applicability to different text - types. Finally, there will be some conclusions regarding the reflections put forward throughout the paper.


Author Keywords:Coherence and Fidelity rule, Criticism of Skopos theory, Function of the text, Shift of attitude towards translation, Skopos Theory