ORIGINAL RESEARCH ARTICLE | Aug. 5, 2021
The Influence of Organizational Culture, Organizational Structure and Top Management Commitments on the Implementation of Accounting Information Systems and Their Impact on the Quality of Accounting Information (Empirical Study at PT Pegadaian Persero West Jakarta)
Yuwita Agustina Damanik, Fardinal
Page no 321-329
This study aims to determine the effect of organizational culture, organizational structure, and top management commitment on the quality of accounting information systems and their implications for the quality of accounting information (Empirical Study at PT Pegadaian (Persero) West Jakarta). This study took the population and samples from the finance department of PT Pegadaian (Persero) in West Jakarta. The results of this study indicate that organizational culture has no significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk while the organizational structure and Top Management commitment has a significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk. Then the implementation of the accounting information system (Y) has a significant effect on the quality of accounting information (Z) at PT Pegadaian (Persero) Tbk.
ORIGINAL RESEARCH ARTICLE | Aug. 8, 2021
Factors Influencing Real Estate Investment Decisions in Social Security Funds: A Case of Zanzibar Social Security Fund
Daud Mkali Fadhil
Page no 330-341
The goal of this study was to look at the factors that influence real estate investment decisions in Zanzibar social security funds (ZSSF). The unit root test, co-integration, and vector error correction model (VECM) were used for estimation in the linear econometric model equation, which looked at four internal factors: member contribution (MC), benefit payment (BP), return on investment (ROI), and investment in government securities (IGS). The estimated result showed that there was presence of long-run relationship at equilibrium between real estate investment decisions (REID) in ZSSF and all tested factors that influence real estate investment decisions in social security funds. The results revealed that member’s contributions (MC), return on investment (ROI) and investment in government securities (IGS) had positive significant long run relationship with real estate investment decisions in ZSSF. But it was further revealed that the benefit payment (BP) had a negative relationship with REID at ZSSF, though they were statistically significant. The study then recommends among others, that management of ZSSF has to consider these factors when they make real estate investment decisions, this including maintaining the share of investment in Government security since it is the only investment avenue which has low risk and it give up predictable and stable return as result it increases real estate investment.
REVIEW ARTICLE | Aug. 12, 2021
Sovereign Debt and Sovereign Debt Service Dynamics and Its Burden on the Nigerian Economy
Ernest Simeon O. Odior, Onyebuchi Iwegbu
Page no 342-353
This study examined the dynamic impact of sovereign debt and sovereign debt service on economic growth in Nigeria using annual time series data spanning 1981 to 2019. The study employed the error correction model, vector error correction model and the granger causality test to explain the impact of the relationships. The results revealed that an increase in external debt will lead to an increase in the growth of the Nigerian economy in the short run and a decrease in the economy in long run. The estimated results also revealed that there is an existence of a high significant and positive relationship between domestic debts and the Nigerian economy both in short and long run, while an increase in sovereign debt servicing will reduce the Nigerian GDP in both short and long run. The study found that there is a unidirectional causality running from external debt, domestic debt and sovereign debt servicing to the Nigerian economy. The study recommended that the government of Nigeria should encourage sustainable domestic borrowing and utilize the funds in productive economic activities and minimize external borrowings since it impacts on the economy in the short run is less significant and in the long run, is negatively significant.