Currently, the world suffers from the COVID-19 pandemic, which affects almost every aspect of daily life, giving rise to recession and affecting the world prices of crude oil. The study aims to model ...the high uncertainty of volatility as well as to forecast the daily prices of crude oil during the pandemic. One econometric model applied in this study is the Generalised Autoregressive Conditional Heteroscedasticity (GARCH) that allows more accurate and appropriate statistical analyses. Particularly, this study also discusses solving economic issues on the condition of any disturbances in the stability of daily crude oil prices. The findings suggest that the AR(1)-GARCH(1,1) model is a well-fitted model to predict relatively small errors. This model can act as a foundation for determining strategies in the future while facing such uncertain circumstances.
The role of the Indonesian government's internal oversight apparatus (APIP) in guiding and supervising government institutions obliges them to maintain and improve its performance. This paper ...investigates the effect of management support, competence, objectivity, and integrity on the performance of the government's internal oversight apparatus. The tool used in this data processing is SPSS. The results show that support for management, objectivity and integrity have a significant effect on APIP performance, while competition has a non-significant effect on APIP performance. Governments should be involved in supporting APIP performance by creating policies that can improve the management of internal oversight officers.
Renewable energies are crucially needed right now. One of the them is ethanol as a non-fossil energy source. Data time-series of world demand for ethanol are very interesting to find its forecasting ...models, so that the production targets can be more accurate. Generalised auto-regressive conditional heteroscedasticity is one of the best models we use. Our findings AR(1) - Generalised Auto-Regressive Conditional Heteroskedasticity (GARCH) (1,1) modelsare considered as a good-fit measurement in predicting ethanol demand. Increasing the number of demand should be considered with the number of its processes. In this paper, we combine an analysis of economic considerations (predicting demand levels) with a political analysis of policies (describing renewable energy policy options).
This paper empirically examines whether type of intellectual capital (IC) information affect market value of the firm. This paper also examines whether voluntary disclosure of intellectual capital ...information will strengthen the affect of intellectual capital information to market value of the firm. The samples were the banking industry firm listed on the Indonesia Stock Exchange from 2017-2019. The variable of type of IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information-especially voluntary disclosure also strengthen (as moderating variable) the IC effect on firm value.
This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting ...information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
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