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.
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<![CDATA[Detecting Earnings Management in The Reporting of Nigerian Banks: The Distribution of Ratios Approach ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1196
<![CDATA[Earnings management (EM) practice has raised concerns amongst different stakeholders. Analysing financial reports to detect anomalies aims to reduce associated risks to earnings manipulations and safeguard investors’ funds. This study verifies two main issues (a) whether annual reports of the Deposit Money Banks [DMBs] reflect evidence of EM and (b) whether the DMBs engage in more manipulations in periods ‘After’ mandatory adoption of IFRS relative to ‘Prior’ IFRS periods. The study involves all 19 DMBs in Nigeria, but the established selection criteria constrained the final sample to 17 banks. The final sample comprises 319 observations for each bank-ratio form. We compute 14 bank-specific ‘earnings’ ratios for the different years from 2001 to 2020, obtain the distribution of ratios and estimate the Kolmogorov-Smirnov statistics to address two issues. The finding confirms endemic EM but that the manipulations are not consistently a yearly phenomenon. The evidence supposes more EM for the banks' financials prior- relative to the post-IFRS adoption. The evidence supposes implications for banks to attenuate earnings misreporting. We offer those bank supervisory agencies should ensure appropriate monitoring and engagement of officials during the reporting of bank financial records to circumvent opportunistic misreporting.]]>
<![CDATA[The Estimation and Power of Alternative Discretionary Accruals Models ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1197
<![CDATA[Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power of the information content for the models remains unexplored based on samples of most emerging market firms. Yet, country’s-based researchers have increasingly used different Jones-based discretionary accruals to proxy earnings management. The paper aims to evaluate four discretionary accruals models and to decide the most appropriate one for the detection of earnings management. For the aim, we apply regression methods to estimate and evaluate four Jones-type discretionary accruals models – simple Jones, modified Jones, extended Jones cash flow model and working capital accruals – based on evidence of a final sample of 1,852 firm-year of 102 firms in Nigeria during 2001–2020. The results disclose that all models are well-specified such that the likelihood of Type I errors is minimum and below the significance level of 5%. In order to demonstrate the power of the test, the simulations completed identify that the modified Jones model exhibits the highest power capability. The implication of this finding is that the modified Jones model is the most appropriate model to detect earnings management based on the Nigerian sample.]]>
<![CDATA[Role of Calamba City Local School Board in Good Governance ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1227
<![CDATA[This study looked into the lived experiences of seven members of the Calamba Local School Board (LSB) in regard to their role in good governance. A proposal to reformulate the LSB clause in the Local Government Code was proposed as a guide for policymakers to adopt reforms in the body as a result of this study. This study used a qualitative research approach based on phenomenology. The ten superordinate themes identified through thematic analysis were Constituent Needs, External Motivators, Different People Providing Assistance, Various Perceptions on Helpful Inputs, Roles of LSB Members, Good Governance Practices, Positive Feelings, Different Challenges, and Varied Solutions. The first theme explored the role of the LSB members in ensuring transparency and accountability. The second theme showed how the members of the LSB ensured that the needs of the constituents were responded to. As for the third theme, it enumerated what made them motivated in ensuring good governance. The fourth theme elaborated on who helped them in ensuring good governance, meanwhile the fifth theme elaborated on how they perceived their help in ensuring good local governance. The sixth and seventh theme revealed their roles in the LSB in ensuring good and effective governance. The eight theme revealed the positive feelings of the members of the LSB when they were able to provide good governance. The ninth and the tenth theme revealed various challenges faced by the LSB as well as steps taken by its members in solving those challenges.]]>
<![CDATA[Legal Protection for Outsourced Workers/Laborers Towards Diploma Detention Policy Committed by The Employer ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1378
<![CDATA[The massive development in business and the economy has provided new opportunities for the people in Indonesia, especially with the dream of improving careers and wages. However, at the same time, the recruiting system aiming to get the best workers is so complex that even it creates a new system called outsourcing. Unfortunately, this system has a few disadvantages for workers, especially concerning diploma detention cases. This study aims to analyze the legal protection for outsourced workers/laborers in Indonesia. This research uses the normative legal research method. The legal material secondary to this study is literature dealing with research problems. For processing the data, a conceptual approach and a statutory approach are used, and then descriptive research is used to produce a descriptive analysis. Although the issue of diploma detention is not commonly discussed in Indonesia, it can be said that the core of this problem is the minimum knowledge of the law and regulations. Thus, legal protection based on Indonesian Law and Regulation for the outsourced workers/laborers should be openly socialized to all outsourced workers/laborers. To limit the scope of this study, the analysis concerns to analyze the legal protection for outsourced workers/laborers in Indonesia based on the applicable law. The novelty of this research study is to provide a better idea and understand the possibility of criminal sanction for employers as one Legal Protection form for outsourced workers/laborers.]]>
<![CDATA[Does Financial Performance Mediate the Impact of Green Accounting and Environmental Performance on Firm Value? ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1487
<![CDATA[Various environmental problems in the world because business activities are not responsible for their activities and their impact on the environment. The responsibility of companies make by paying for their environmental costs can help reduce future costs. This paper aims to examine whether financial performance mediates the impact of green accounting and environmental performance on firm value. The method used is quantitative with a causality design. The sampling method uses purposive sampling to test the relationship between variables. The data used is panel data with a total of 83 companies during 2016 - 2021. The method of analysis in this study uses path analysis. The authors find that green accounting and environmental performance affect financial performance. While green accounting, environmental and financial performance affect firm value. The relationship between green accounting, environmental performance, and firm value is not mediated by financial performance. It shows that the business is increasing environmental costs and participating in the PROPER award can carry out activities that do not directly harm the environment, and the company is environmentally conscious. This condition fits the legitimacy and stakeholder theory. If the business can focus on environmental management, the community will accept it well, and the company will have a good reputation. High trust and loyalty enhance the company's profits and value. This study varies from other research in that it comprehensively examines the effects of green accounting and environmental performance, both direct and indirect, on financial performance and firm value.]]>
<![CDATA[Determining the Illegal Waste Disposal in Coastal Area using Transect Walk Approach ]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 1 (2023): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v3i1.1501
<![CDATA[The increasing population and anthropogenic activities in cities/regencies in Indonesia have caused many waste-related problems, which can trigger environmental and human health. In addition to population growth, rapid economic development has resulted in an increasing amount and type of waste. The coastal area is one area that still needs to get adequate solid waste services. There have been many studies on waste management. However, research has yet to examine the amount and composition of waste generation in coastal areas that have not been served by waste management.. This study shows the waste generation and composition trend in coastal areas that must be served in waste management and determines the appropriate waste management strategy. This research method uses a transect walk survey carried out by following a predetermined route in the area. Paths are made randomly by forming circles or straight lines for 10 km. The composition of illegal waste dumps found included leaves (69.02%), plastic (15.24%), branches and twigs (9.93%), paper and cardboard (3.75%), food waste (1.97%), and rubber (0.1%). At least 1.59 tonnes/day of illegal waste is estimated in Sidorejo Village. While this figure increases at the district level, the amount of unaccommodated waste is estimated at 19.85 tonnes/day. Efforts to handle waste that can be done are changing the mindset and paradigm of the community through an educational approach, improving the waste management system by providing waste facilities and reducing the amount of waste collected through a simple program (Reuses, Reduces, Recycle) that involves the community.]]>
