Journal of Governance Risk Management Compliance and Sustainability
The focus and scope of JRGCS are but not limited to Principles and theory of risk assessment and management, Risk assessment policy, standards and regulations, Risk-based decision making and risk management, decision making and decision support systems for risk and disaster management on regional and global scales, Risk perception and communications, Risk assessment and control, Risk characterisation, Dynamic risk assessment, Integration of risk models and quantifications, Advanced concepts and information technologies in risk assessment and management, Integrated, risk assessment and safety management, Integrated risk assessment in developing and rapidly developing countries, Socio-economic, scientific and integrated approaches to sustainable development which consist of covering some issues/topic on: Development and realization of national policies and international treaties for sustainable development, Implementation and monitoring of policies for sustainable development, Changing consumption and production patterns, Developments in cultural diversity, tradition, social systems, globalization, immigration and settlement, and their impact on cultural or social sustainability, Ethical and philosophical aspects of sustainable development Education and awareness of sustainability, Impact of safety, security and disaster management on sustainability, Health-related aspects of sustainability, System analysis methods, including life cycle assessment and management, Sustainable Chemistry, Sustainable utilization of resources such as land, water, atmosphere and other biological resources, New and renewable sources of energy, Sustainable energy preservation and regeneration methods, Quasi-environmental sustainability – short term measures and their long term effects, Effects of global climate change on development and sustainability.
Articles
43 Documents
<![CDATA[Linking Circular Economy and Sustainable Energy Technology through Quintuple Helix Perspective ]]>
<![CDATA[Waznatol Widad Mohamad Ishak]]>;
<![CDATA[Siti Indati Mustapa]]>;
<![CDATA[Norsyahida Mohammad]]>;
<![CDATA[Azlina Mohamad Jais]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.450
<![CDATA[Sustainable energy development had been signified as the pathways for the global energy transition, that drive important changes in how energy is being generated, transmitted, and consumed. The concept of Circular Economy (CE) has been proposed to address the environmental problem by minimizing the resource inputs and emission generation, reuse the waste and refuse from the conventional production process to obtain a further benefit. However, the contribution of CE to sustainable energy development and its link to Quintuple Helix (QH) elements is still ambiguous. This paper intends to fulfil this gap by examining the five main elements of the QH that contribute to the CE ecosystem, namely academia, companies, environment, government, and society. Innovative technologies from sludge management in urban wastewater sectors are discussed as the case study. A framework relating the QH with CE and innovation are proposed for future research. Practical recommendations associated with CE and sustainable energy policies are also provided.]]>
<![CDATA[Software Cost Estimation Practices Using RASCH Measurement Model: An Indonesian Regional Government Evidence ]]>
<![CDATA[Rianti Rozalina]]>;
<![CDATA[Zulkefli Mansor]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 2 (2022): October ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i2.451
<![CDATA[Software cost estimation (SCE) can be substantial challenges in software development as it could yield inaccurate results. The SCE failure influences project sustainability which might lead to additional costs and times to complete the project. Previous research has provided empirical evidence that the unsuccessfulness of software cost estimation in public sectors is higher than in private sectors. This is due to the actual cost not in line with the estimation cost. The objective of this paper is to determine the SCE practices in the regional government of Indonesia. This research adopts both quantitative and qualitative approaches. The quantitative approach was conducted by distributing questionnaires to government employees who are involved in cost estimation. RASCH model software was used to analyze the data. The qualitative approach involved interviewing personnel in the cost estimation process in regional government. This research involved seven government agencies in West Sumatera Province, Indonesia. The findings of this study show that current practices of SCE in the regional government of Indonesia are not effective although there is a budget ceiling (pagu anggaran) and owner estimate cost (harga perkiraan sendiri). This paper highlights the reasons for inaccurate results of SCE in public sector due to five factors which are: people who have authority to estimate the software cost, time of the estimation, no tool to estimate the software cost, the frequency of changing the scope and requirements of the project, and the number of changes of scope and requirements. However, this research may not include all the factors that influence software cost estimation in government projects yet. There might be other factors that might influence SCE in the public sector. These factors can assist the regional government of Indonesia to effectively and quantitatively analyze the factors that significantly impact software development in Indonesian regional government context. Those factors can be included as parameters in estimating the software cost and also to enhance the software cost estimation process. Thus, it can reduce the risk of the project from overrunning and over budget.]]>
<![CDATA[Towards a Sustainable Future: Promoting Sustainability, Sustainability Accounting and Reporting among Future Professional Accountants ]]>
<![CDATA[Arnold V. Salcedo]]>;
<![CDATA[Shane S. Salcedo, CPA]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.452
<![CDATA[While most of the sustainability studies focused are on areas of engineering and architecture, sustainability accounting and reporting are concepts that need to be introduced among people nowadays, specifically accountancy students, with the belief that the students today, will become the workforce and leaders of tomorrow. The study focused on promoting the various concepts among ninety-six (n=96) accountancy students who are in their terminal year. The students were subjected to a pre-test & post-test experimental design group with viewing video presentations on triple bottom-line, sustainability reporting, true cost accounting and a sample of Global Reporting Initiative Report (GRI) as intervention activities, that aimed to provide an overview and a level of understanding on the targeted concepts. Results show a significant difference on the level of awareness before and after the three concepts were introduced. The participants were willing to learn more about sustainability accounting while half of them would consider to enroll in a graduate program that specializes on leadership in a sustainable enterprise along with management courses concentrating on sustainability. As a conclusion, sustainability accounting and reporting in the Philippines, still has a long way to go and currently at its infancy stage before becoming a distinguished program or a course that will be embedded in the academic curricula or be fully recognized by businesses and industries from both national and local levels. The study can be further enhanced to include the level of commitment and motivation of students to such concepts.]]>
<![CDATA[Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession ]]>
<![CDATA[Arnold V. Salcedo]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.490
<![CDATA[CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs]]>
<![CDATA[The Mediating Effect of Emotional Intelligence on Sustainability and Future Business Performance ]]>
<![CDATA[Susan Tee Suan Chin]]>;
<![CDATA[Rosman Md Yusoff]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.491
<![CDATA[The COVID-19 pandemic has engulfed numerous parts of the world, crippling economies. Many countries’ government has issued lockdown orders to curb the spread of the COVID-19 virus. This lockdown has created a new norm for society. Unfortunately, businesses have been badly affected by the lockdown. Thus, business leaders needed to dig deep and think of ways to sustain their organisation and move forward. This study selected a successful manufacturing company and examined the mediating effects of emotional intelligence against two other variables, namely organisational citizenship behaviour and job satisfaction of the company’s executives during the challenging situation. The questionnaires were adapted from Palmer and Stough (to determine emotional intelligence) and Podsakoff et al. (to examine organisational citizenship behaviour) and were emailed to the executives via the human resource manager. The survey was participated by 110 executives. Results revealed that emotional intelligence played a mediating role in enhancing organisational performance.]]>
<![CDATA[A Comparative Study on Women Perception and Condition In the Event of Natural Disaster and Migration: A Qualitative Study from Sindh – Pakistan Flood 2010 ]]>
<![CDATA[Rizwan Ali Memon]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.508
<![CDATA[In this study, we want to compare previous and current perception and condition of migrant’s women after completing ten years of emigrant at their new residential. In province of Sindh, district Jamshoro tehsil Kotri our samples, the migrant’s families from Jacobabad, Shikarpur, Kashmore-Kandhkot, Qamber-Shahdadkot and Dadu districts were migrating to adjacent areas of Kotri during 2010 due to flood. Many of them returned back to their area when recovered but a significant number from them are permanently settled in adjacent areas of Kotri. Comparing their perception and condition, we use a new technique of comparative twin questions with conceded closed and open-ended characteristics, and a qualitatively 94 migrants’ women were interviewed. Results reveal high populated families are more motivated about their employment and health concerns and these facilities force them to settle permanently. Further study divulges that participation of migrants’ women in socio-eco and domestic decision-making process was recorded unchanged, due to resemblance of their previous and current life standards. Our results recommend that the state intervention for the purpose migrant’s processing of Passports, Computer National Identity Cards (CNICs), and issuance of Domicile and Permanent Residence Certificates (PRCs) from their current residential addresses. Their job of nature changed from agriculture to industrial that ultimately knocking the door of long-term opportunities. Hence, government should make friendly policies to facilitate migrants’ families, which is essential for development of any society.]]>
<![CDATA[Corporate Governance Mechanisms with Firm Performance: A Study on Malaysia's and Hong Kong's Real Estate Investment Trust (REITs) Public Listed Companies ]]>
<![CDATA[David, Ching Yat Ng]]>;
<![CDATA[Yen Wen Chang]]>;
<![CDATA[Suet Cheng Low]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i1.511
<![CDATA[Corporate governance (CG) mechanisms might have a significant effect on firm performance (FP). The purpose of this study was to evaluate if CG mechanisms impact the FP among Malaysia's REITs (M-REITs) and Hong Kong's REITs (H-REITs). The effect of CG's variable on FP can be analyzed by using Panel data analysis. Return on Assets (ROA), Return on Equity (ROE) and Tobin's Q were employed to measure the FP. Data were collected from the annual report available on Bursa Malaysia and the Stock Exchange of Hong Kong Limited for 2010 until 2019. The finding suggests that H-REITs were more significantly affected by CG mechanisms as compared to M-REITs. ]]>
<![CDATA[Organizational Practices of Income-Generating Projects: Basis for IGP Model Development ]]>
<![CDATA[Fershie D. Yap]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 2 (2022): October ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v2i2.685
<![CDATA[This research attempted to develop a proposed model for income-generating projects (IGPs) through their organizational practices to ensure their performance as expected. The study determined the level of performance of the IGPs operated; the status of organizational practices in terms of unit/organization structure, internal control, financial management, strategic planning, human resource management, and the marketing mix; the differences between means when grouped according to IGPs categories; and the predictor variables of IGP performance. The descriptive and causal design was assisted by the validated and reliability-tested researcher-made survey questionnaire. Data gathered from the 320 respondents participated by the IGP employees of the 13 State Universities and Colleges in Central Luzon were statistically interpreted using descriptive analysis, one-way analysis of variance, and multinomial logistic regression. The results show that in terms of individual IGPs, the non-agri-based projects are performing well compared with agri-based projects; however, both of them are not performing excellently. The IGPs were not practicing the organizational practices in their operation at all times but occasionally. The test of difference of the organizational practices between IGPs operated shows that formalization, risk assessment, information & communication system, financial reporting & analysis, vision and mission, business plan/planning, motivation, price, and promotion are statistically significant in operating agri-based IGPs; while all of the organizational practices are statistically significant in operating non-agri-based IGPs. Multinomial logistic regression indicated that there was a combination of organizational practices fit in operating agri-based and non-agri-based IGPs to achieve a low, average, and high performance.]]>
<![CDATA[Effectiveness of the Value Added Tax Exemption Policy on Gross Domestic Product in Selected ASEAN Countries Towards a Conducive Business Environment Model ]]>
<![CDATA[Atty. Prackie Jay T. Acaylar]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i2.686
<![CDATA[Excessive exemption is detrimental to the effectiveness of the whole Value Added Tax system. This research is primarily focused on VAT exemption affecting the business industry as it influences the Gross Domestic Product of the three (3) selected ASEAN countries, namely, the Philippines, Indonesia, and Singapore. The result of the study showed a negative relationship between VAT exemption policy and GDP growth rate among the selected ASEAN economies. Although the VAT collections among the selected ASEAN countries are significantly increasing with the course of time, the results showed that as the number of VAT exemptions increases by one unit, the degree of growth of the GDP is expected to decrease at a rate of 0.900 units. Thus, a conducive business environment may be achieved by decreasing the number of VAT exemptions and, accordingly, increasing the GDP growth rate.]]>
<![CDATA[Applying ERRC of Blue Ocean Strategy: A Value Innovation for Contracting Carrier Company Study Case in Indonesia ]]>
<![CDATA[Ahmad Sugiono]]>;
<![CDATA[Agus Rahayu]]>;
<![CDATA[Lili Adi Wibowo]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v1i2.687
<![CDATA[This study aims to determine the strategy's ability to make price competition irrelevant and optimize the company's operating costs. This type of research uses descriptive qualitative research with the subject of this research is one of the Freight Forwarding companies in Jakarta, namely IGL. The results obtained in this study, among others, by creating partners abroad (Key Partnership), which focus on having freehand shipments import and nominee shipments export, can make a condition where price competition becomes irrelevant. The results also show that focusing on being a contractual carrier and procurement of warehouses is also proven to positively impact operational costs and company performance, provide added value to customers, and support the company's main business.]]>
