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- P-ISSN1738-3110
- E-ISSN2093-7717
- SCOPUS, ESCI
ISSN : 1738-3110
Early Access
Abstract
Purpose: As the sales performance of rechargeable card-type Onnuri gift certificates, which was first implemented in 2023, fails to meet the government's target value, it aims to use it as primary data necessary to achieve the sales target of Onnuri gift certificates conducted by the government based on scientific predictions in 2024. Research design, data, and methodology: To measure the sales forecast of Onnuri gift certificates in the first quarter of 2024 based on time series data, we tried to predict through scientific methods and present the result of making decisions through simple expansion, one of the operations research methods. Results: The sales forecast for January 2024 is expected to increase by 1.7% from the previous month, with a sales forecast of 235 billion won. From February, it was expected to show a decline and sell 211.5 billion won. It was predicted that 190.4 billion won would be sold in March and 171.3 billion won in April. Conclusion: Through short-term predictions, we presented meaningful prediction results for preparing strategies for the first quarter 2024. The budget for selling Onnuri gift certificates in the first quarter of 2024 was forecast to be KRW 808.2 billion, and the average sales performance was predicted to be 202.1 billion.
Abstract
Purpose: This research is aims to know how the Entrepreneur's to the development are specific area of strategy use by MSMEs in Indonesia and the MSMEs in Philippines. Research design, data and methodology: this research is a collaborative research between Indonesia and Philippines so that it describes the results of two data obtained from two countries Indonesia and the Philippines, which are then compared,. Results: The research if this study found that MSMEs in Indonesia and the Philippines had almost the same distribution strategy in developing their businesses, from the results it was found that MSMEs in Indonesia and the Philippines preferred to develop MSMEs with innovation strategies Conclusions: The Implementation distribution of an innovation strategy is able to develop MSMEs in Indonesia & Philippines, from the data show that almost 90 percent of SME’s in Indonesia and Philippine use the Innovation Strategy to improve their Income level. distribution of innovation strategy used by MSMEs in dealing with the conditions of Covid 19 is Innovation Strategy from both countries improve income of MSMEs, it indicates that many of SME’s from Indonesia and Philippine still lack of Innovation, because of the literation of knowing strategy from SME’s Indonesia and Philippines is low
Abstract
Purpose: The purpose of the research is to To find out and analyze the direct influence of forensic audits and auditor integrity on Distribution of Fraud Detection and indirect effects through big data technology and whistleblowing systems in Indonesian BPK. The research method used is a survey research method. Surveys or complete self-administered surveys are primary data collection methods by asking 254 individual respondents. The unit of analysis is an individual, namely the BPK RI auditors. Results of this study found a forensic audit has a positive and significant effect on fraud detection, Auditor Integrity has a positive and significant effect on Fraud Detection, A forensic audit has a positive and significant effect on big data technology, A forensic Audit has a positive and significant effect on the whistleblowing system, Integrity auditor has a positive and significant effect on big data technology, The whistleblowing system has a positive and significant effect on fraud detection, Big data technology has a positive and significant effect on fraud detection, The whistleblowing system has a positive and significant effect on fraud detection. conducted side-by-side. Similar to how we used cross-sectional data, future research is urged to use an interview-based qualitative approach to avoid typical technique bias.