Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura TIJAB (The International Journal of Applied Business) International Journal of Environmental, Sustainability, and Social Science
Nomlala, Bomi Cyril
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Factors Affecting Non-Government Organisations’ Financial Statement Fraud in South Africa: New Fraud Combined Theory Approach Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3092

Abstract

This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyond.
Examining Social Insurance Perceptions and Attitudes among Zimbabwean Informal Sector Workers: A Study on Providing Social Protection to the Disenfranchised Mutanda, Bronson; Nomlala, Bomi Cyril
TIJAB (The International Journal of Applied Business) Vol. 8 No. 2 (2024): NOVEMBER 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v8.I2.2024.55254

Abstract

Background: Given the rate at which the labour force in Zimbabwe's informal sector continues to evolve, steps need to be taken to promote a culture where employees contribute towards their social insurance. Social insurance is significant since it helps informal sector workers to prepare for life's predictable and unpredictable events, such as retirement, unemployment, old age, incapacity, death and health challenges.  Objective: Motivated by the increasing number of workers in the informal sector in Zimbabwe, this study aimed to explore the attitudes and perceptions of this group of people towards social insurance coverage and investigate strategies for extending social insurance to informal sector workers. Method: To achieve the objectives, convenience sampling was employed, and 115 questionnaires from informal sector workers of Jerera Growth Point were analyzed. Data collection involved the use of a questionnaire. A convergent parallel research design was adopted, with quantitative and qualitative data being analyzed to gain insight into the perception of informal sector workers. Results: The study's findings demonstrate that workers in the informal economy have a negative attitude towards social insurance coverage. Additionally, the results demonstrate that the age of informal sector workers affects their intention to contribute towards social insurance coverage. The results also demonstrate that employees in the informal sector need more basic knowledge about social insurance and how to apply for social insurance coverage. Conclusion: The study concluded that workers in the informal economy lack faith and confidence in those who provide social insurance services, explaining why they perceive social insurance coverage negatively.     Keywords: coverage, informal, insurance, pension, social, retirement
Factors Affecting Non-Government Organisations’ Financial Statement Fraud in South Africa: New Fraud Combined Theory Approach Mvunabandi, Jean Damascene; Nomlala, Bomi Cyril
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3092

Abstract

This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyond.
Factors Influencing Professional Skills Among Accounting Students at KwaZulu-Natal Universities. NOMLALA, Bomi Cyril; MVUNABANDI, Jean Damascene
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.605

Abstract

Employers are increasingly expressing concern that the majority of recent graduates lack professional skills. In addition, it is unknown whether students pursuing accounting degrees in professionally accredited institutions are more financially savvy than those in non-accredited institutions. 1582 undergraduate accounting students at the University of KwaZulu-Natal (UKZN), Mangosuthu University of Technology (MUT), and Durban University of Technology (DUT) were surveyed using self-administered questionnaires. The data was analysed using Statistical Package for the Social Sciences version 25 (SPSS 25). The results indicated that the majority of respondents were female. 72.6 percent of respondents are influenced by South African Institute of Charted Accountants (SAICA) accreditation, whereas 95.2 percent of respondents with outstanding professional skills are influenced by non-SAICA accreditation. The study's findings disprove previous claims that accreditation has no bearing on students' abilities. Finally, the investigation contributes South Africa-relevant knowledge..
The Implementation of Mandatory Audit Firm Rotation as tool to enhance Audit Reform in South Africa: A Case of KwaZulu-Natal AMINU, Munkaila; NOMLALA, Bomi Cyril; BALDAVOO, Kiran; MVUNABANDI, Jean Damascene
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.606

Abstract

Using a quantitative research method, this article examined the perceptions of audit experts concerning the influence of mandatory audit firm rotation on audit reform (AR) in the province of KwaZulu-Natal. Data was gathered from 102 audit experts knowledgeable in the field of accounting and auditing from Tier 2 audit firms and two public institutions and used for data analysis. The empirical results of this study were two-fold. Firstly, the descriptive statistics provided a general overview of the respondents’ opinions. The majority of respondents agreed that MAFR implementation would strengthen audit reform, thereby validating the initial position of the Independent Regulatory Board of Auditors. In addition, most participants agreed that the ramification of the imposition of additional costs could not be ignored. Moreover, the utilization of SPSS on ordinal logistic regression also found that the probability of a decrease in the progress of audit reforms is significantly higher when mandatory audit firm rotation is in place, and a non-significant positive predictor of mandatory audit firm rotation would increase audit independence. This article contributes to existing knowledge and the continuous discourse on mandatory audit firm rotation rule in South Africa. Conclusively, the study, therefore, recommends that since the research was limited to Kwazulu-Natal, future studies should broadly include registered auditors and academics from institutions and firms in different South African provinces to obtain diverse views about pre-and post-implementation of the rule in 2023 to compare the effects of the policy on audit independence.
Impact of Covid-19 on Zimbabwean Immigrants and Refugees NOMLALA, Bomi Cyril; CHIHNAMO, Edmore
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.622

Abstract

COVID-19's outbreak in China at the end of 2019 and its expansion to South Africa have had a detrimental socioeconomic impact on Zimbabwean migrants and refugees in South Africa and immigrants and refugees are the hardest hit during the pandemic. The South African government's lockdown measures resulted in the shutdown of non-essential industries such as travel and tourism, construction, and e-hailing services, where most Zimbabwean migrants and refugees work as frontline workers. Some individuals are employed by shady businesses that can't afford to pay them during downtime. Others ran unregistered enterprises that were denied access to business relief packages due to technicalities. Furthermore, only a small percentage of the estimated 2 million Zimbabwean immigrants and refugees are documented to meet the access requirements for the aid packages. The government's ostensibly all-encompassing COVID-19 relief package requirements were as disparate as they were on paper. Negative nationalism, which sparked xenophobic attacks in 2008, 2015, and 2019, appears to underpin the government's foreign policy framework and attitude. According to the findings, the lockdown resulted in the loss of work, abject poverty, and broken marriages among Zimbabwean immigrants. To live, many turned to prostitution, drug dealing, and rampant opportunism.
Co-Authors AMINU, Munkaila Baldavoo, Kiran CHIHNAMO, Edmore Mutanda, Bronson Mvunabandi, Jean Damascene