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This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse.

Data were collected using laboratory experiments.

The results revealed that fraudulent behavior is higher when an individual has high pressure and high opportunity. These factors play an important role in determining individual rationalization. Most of participants used “displacing responsibility” to rationalize their actions. This study also demonstrated that negative affect mediates the relationship between fraudulent behavior and rationalization.

First, fraudulent behavior research cannot be separated from social desirability bias. Second, the experiments only involved individual decision-making, not in groups. Finally, this study did not examine the effectiveness of rationalization in reducing negative affect.

Over the years, the government has only focused on the identification of pressure and reduction of opportunities, but ignored individual psychological reasons. Considering that procurement fraud is always increasing, the government must more focus on individual reasons to design an effective prevention and detection system.

There are various conflicts of interest in public procurement budgeting. These conflicts can distort resource allocation and causes budget leakage. As a result, the government is incapacitated to achieve social and economic goals of the community.

There is limited research about fraud in public procurement budgeting, especially in developing countries. In addition, the fraud triangle research, which focuses on rationalization is still limited.

This paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy. This paper highlights individuals’ fraudulent behavior from the four elements of the fraud diamond theory, namely, pressure, opportunity, rationalization and capability.

This paper is a literature review that discusses the fraudulent behavior of bureaucrat as a procurement official in the context of public procurement. This review uses fraud diamond theory as its theoretical framework to explain the attributes to do fraud.

Public procurement is a high-risk area for fraud (corruption), particularly in the government institution. It cannot be denied that the situation factor (pressure and opportunity) will interact with psychological aspects (rationalization) and individual capability to direct the individuals to commit fraud. This study discusses how existing pressure (motivation) and opportunities are used by individuals who have the capability to rationalize their actions. This literature review also endeavors to shed light on the strategy to prevent, detect and control the causes of fraud.

This paper provides an understanding of regulators, auditors and other employees in recognizing the characteristics and nature of fraud antecedents. This understanding can help prevent various forms of procurement fraud that occur within their organizations. This paper also can be a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in the process and practice of public procurement.

Public procurement has a central role that enables the government to allocate the budget effectively and efficiently. Compliance in implementing procurement rules and procedures will improve the quality of public services.

There exists relatively little study outlining the factors underlying of bureaucrats’ (procurement official) opportunistic behavior on procurement activities. The authors focused on bureaucrats’ behavior because they have unique positions of power and responsibility of the procurement process. On the one hand, they have a crucial role in serving the public and safeguarding public assets. On the other hand, they have the ability to collaborate with politicians and business actors in corrupt procurement practices. Therefore, the discussion on this topic is very relevant and interesting.

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database.

Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint.

This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

The purpose of this paper is to assess the existence of critical tipping points for explanatory variables (age, government grants, education and household size) – in particular, household debt service-to-income on multidimensional poverty.

The paper applies a generalized additive model (GAM) using regression splines on National Income Dynamics Study data to establish threshold effects of the explanatory variables on multidimensional poverty.

The results show that the tipping point at which debt is associated with improved household welfare is 42.5 percent (level of debt service-to-income). With significant findings, household heads younger than 60 years of age and more children are associated with lower multidimensional poverty. Government grants may suffer from fungibility as they do not seem to be an effective tool for multidimensional poverty eradication. The ideal household size with negative significant correlation to multidimensional poverty is less than four members. And lastly, education proves to be the best instrument for households to escape multidimensional poverty.

High household indebtedness is a severe social problem. Its effects include deteriorating physical and mental health, relationship difficulties and breakdown. Significant social costs arise such as medical treatment and indirectly, reduction of productivity. Further effects on society include rising criminal behavior, children dropping out of school thereby transferring poverty to succeeding generations. Non-performing loans increase and in turn lead to reduced credit availability. The overall health of the economy is impacted due to reduced aggregate demand.

Macro studies have demonstrated the presence of thresholds on debt analyses. However, such is not known in micro analyses, this paper attempts to bridge this knowledge gap by applying GAM for analysis of debt-poverty nexus at the micro level.

The purpose of this paper is to examine the impacts of large income and expenditure shocks on household food expenditures and determines whether the impacts of large shocks differ among households, especially low-income households.

The study’s data are drawn from a household survey conducted in rural China. Multivariate analysis examines the impacts of large income and expenditure shocks on food expenditures.

The impacts of large positive income shocks on food expenditure are moderate. However, households reduce their per capita food expenditures within a range of about 25-30 percent after suffering large negative shocks. The greatest impact is found for shocks where expenditures more than double, followed by the impact of shocks where income declines by more than half. Moreover, food expenditures among low-income households are much more sensitive to large negative income and expenditure shocks. The paper concludes with policy implications.

This is the first Chinese study to empirically examine the impacts of different income and expenditure shocks on household food expenditures. The results have important implications for smoothing households’ food consumption after they suffer from shocks.

This research aims to test employee loyalty in the hotel industry, particularly during the Covid-19 pandemic. This study examines the relationship between leader support in building job satisfaction, trust and employee loyalty. Also, this research aims to test and explain the role of satisfaction and trust as mediator variables.

This research used a quantitative design by distributing questionnaires to 206 employees of the 97 hotels in Bali, Indonesia, particularly during pandemic Covid-19. The research data were then analyzed by using WarpPLS software.

The results revealed that leader support did not have a significant effect on loyalty. Satisfaction and trust act as double mediators in leaders’ support and loyalty relationships.

Employees need leaders’ support to remain loyal to their organization in a slowdown situation due to the Covid-19 pandemic and its various challenges.

Research on the effects of the Covid-19 pandemic on various sectors has been comprehensive. However, the research that invests in employee loyalty in the hospitality industry is still rare. This study analyzes the loyalty of hotel employees, particularly when the tourism sector is experiencing a slowdown. This study also examines the role of trust and satisfaction as mediating relationships between leaders’ support and loyalty, which have not been widely analyzed in previous studies.

This study aims to explore how social entrepreneurship initiatives and rural development address various socio-economic challenges in rural communities following Indonesia’s independence in 1945.

Adopting a pragmatic research philosophy, this study uses a historical review and thematic analysis, extending from the PRISMA method to analyse articles and reports concerning social entrepreneurship initiatives and rural development in post-independence Indonesia.

This study reveals that social entrepreneurship initiatives and rural development programs have advanced hand in hand since Indonesia's independence. Social entrepreneurship initiatives and rural development mutually reinforce each other, with social entrepreneurship prominently featured in many rural development projects, promoting socioeconomic changes in rural communities.

While this review has covered the available literature in Indonesia's context and extends the social entrepreneurship concept by showcasing its impact in rural Indonesia, further theoretical models integrating social entrepreneurship and rural development are needed, especially with local or regional context and community-driven approaches to increase the research potential in the field.

This study is beneficial for policymakers in the field to consider the findings of this review on the strong association that social entrepreneurship has had with rural development in Indonesia.

This study highlights the importance of local values and community participation in social entrepreneurship initiatives for rural development. It is also highlighted that social entrepreneurship initiatives enable rural women to participate in entrepreneurial activities.

This study concludes that prior studies consistently demonstrate a strong association between social entrepreneurship initiatives and rural development, with government policies and programs increasingly leveraging social entrepreneurial approaches to tackle rural challenges. Additionally, rural development strategies in Indonesia align with three strategic pillars established by the government’s entrepreneurship programs. These pillars, integral to rural development through the social entrepreneurship approach, are critical for the formulation and future action plans adjustable to the current trends, issues and circumstances.

The purpose of this paper is to manage knowledge pertaining to micro, small and medium enterprise (MSME) actors in the business, agriculture and industry sectors. This study uses text mining techniques, specifically Latent Dirichlet Allocation Mallet, to analyze the data obtained from the in-depth interviews. This analysis helps us identify and understand the issues faced by these actors.

In this study, the authors use big data and business analytics to recalculate the MSME business vulnerability index in 503 districts and 34 provinces across Indonesia. Subsequently, the authors conduct in-depth interviews with MSME actors in Medan, Central Java, Yogyakarta, Bali and Manokwari, West Papua. Through these interviews, the authors explore their strategies for surviving the COVID-19 pandemic and the extent of their digital literacy, and the application of technology to maximize sales and business outcomes.

The findings reveal that, for the sustainable growth of MSMEs during and after the pandemic, collaboration across the Penta-Helix framework is essential. This collaboration enables the development of practical solutions for the challenges posed by COVID-19, particularly in the context of the “new normal.” In addition, the authors’ survey of MSMEs involved in agriculture, trade and processing sectors demonstrates that 58.33% experienced a decrease in income during the pandemic and 12.66% reported an increase in revenue. In contrast, 25% experienced no change in income before and during the pandemic.

This research contributes significantly by offering comprehensive insights obtained from in-depth surveys conducted with MSMEs across multiple sectors. The findings underscore the importance of addressing the challenges MSMEs face and highlight the need for collaboration within the Penta-Helix framework to foster their resilience and success amidst the COVID-19 pandemic.

Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The institutionalization of this obligation has been the focal point of several research studies, however the Moroccan context has been studied by very few researchers. Therefore, this research aims to study the institutionalization of Zakat in the Moroccan context.

In this paper, the authors try to drive focus to the determinants of the payment of Zakat to a specialized institution in Morocco (institutions whose main activity is the management of zakat funds), through 302 questionnaires that have been administrated on Moroccans and partial least square (PLS) approach.

The results show that the intention and payment behavior of Zakat by Moroccans depends on the quality of the zakat institution's quality of services, its location, the competence and availability of personnel, the use of technology, the shari'ah compliance of the institution’s activities and the trust by showing professionalism in the management of Zakat funds and disclose information.

The lack of relevant data covering the number of Zakat payers in Morocco, their potential contributions and the amounts paid each year, slows down the progress of this project as it hinders the ability of state officials and decision-makers to assess the potential zakat funds that are currently in circulation, and thus makes it hard for them to attribute financial support to such project. It also makes it hard for researchers to get direct access to Muzzakis.

The existing literature shows immense interest in the implementation of institutions who can manage the Islamic social instruments especially zakat. However, the lack of relevant payer data of Zakat in Morocco and other jurisdictions who have not yet institutionalized zakat slows down the progress of this project and hinders any progress. Thus, the initiating point of such institutions in Morocco and in other countries who have not yet launched this project, requires knowing what determines the behaviour of Zakat payers and their choice of paying zakat to an institution. The results of our research help give insights on the determinants of zakat institutionalization from zakat payers point of view. These results are useful to the state policy makers.

Like other neighboring countries, Morocco must introduce Zakat into its social system in order to better manage the funds that will enable the tackling of serious social problems such as poverty.

In contrast to the widespread and extensive literature available in analyzing the determinants of donations and volunteering from a conventional perspective, the parallel analysis of these same concerns in social Islamic systems is still in its infancy and so is the implementation of institutions related to zakat and other traditional Islamic social instruments such as waqf.