International Journal of Economic Behavior and Organization

Volume 12, Issue 3, September 2024

  • Research Article

    Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

    Nur Triyani, Hasni Yusrianti*, Kemas Muhammad Husni Thamrin

    Issue: Volume 12, Issue 3, September 2024
    Pages: 114-122
    Received: 25 May 2024
    Accepted: 19 June 2024
    Published: 2 July 2024
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    Abstract: Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variab... Show More
  • Research Article

    Mobile Money Adoption and Performance of Informal Family Enterprises During COVID-19 Lockdown in Ekiti State, Nigeria

    Ifeoluwa Felicia Ogunjemilua, Abiodun Isaac Oyebola, Felix Akinlade Babatola, Pascal Omotayo Dada, Emmanuel Makanjuola Ogunjemilua*

    Issue: Volume 12, Issue 3, September 2024
    Pages: 123-132
    Received: 26 June 2024
    Accepted: 15 July 2024
    Published: 6 August 2024
    DOI: 10.11648/j.ijebo.20241203.13
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    Abstract: The study was carried out on family enterprises in Ekiti state during COVID-19 Lockdown: to identify socio-economic characteristics of the family enterprises; to determine the types of mobile money adopted; to determine the factors influencing the types of mobile money adopted; and to examine the effect of mobile money adopted on the performance of... Show More
  • Research Article

    ARMA-Based Inflation Forecasting Under the Inflation Targeting Framework in Sri Lanka

    Rohini Liyanage*

    Issue: Volume 12, Issue 3, September 2024
    Pages: 133-162
    Received: 30 July 2024
    Accepted: 27 August 2024
    Published: 11 September 2024
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    Abstract: Inflation targeting has been introduced as one of the monetary policy framework since the end of the 1990s. Forecasting inflation under the inflation-targeting monetary policy framework is also expected to improve with superior performance by constantly feeding updated information into the forecasting process, considering the domestic and global ma... Show More
  • Research Article

    Institutional Capacity of Msme Based on Local Potential: A Case Study in Girikerto, Turi, Sleman

    Suyatno*, Dewi Amanatun Suryani

    Issue: Volume 12, Issue 3, September 2024
    Pages: 163-173
    Received: 6 August 2024
    Accepted: 2 September 2024
    Published: 20 September 2024
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    Abstract: The research is focused on the institutional capacity of MSME based on local potential. The research problem are how is institutional capacity of MSME in Girikerto? do they have sufficient, strong, effective, and efficient institutional capacity? How to strengthen the institutional capacity of MSMEs so that they are able to drive the community's ec... Show More
  • Research Article

    Characteristics and Influencing Factors of the Uncoordinated Coupling Between Higher Education and Regional Economy in Yunnan Province

    Xue feng Li*, Sheng Liao, Ke Gao

    Issue: Volume 12, Issue 3, September 2024
    Pages: 174-182
    Received: 30 July 2024
    Accepted: 11 September 2024
    Published: 23 September 2024
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    Abstract: The relationship between higher education and regional economy has always been a hot topic in academic circles. This paper explored the influencing factors of the uncoordinated coupling between higher education and regional economy in Yunnan Province from 2010-2021. The main conclusions of this paper are as follows: Firstly, based on spatial durbin... Show More