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All Journal Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Ecobankers : Journal of Economy and Banking Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Paramole, Ibrahim Babatunde
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Lifestyle, Cashless Society and Residential Location on the Intention to Use QRIS as a Payment Tool Rarawahyuni, Ika; Putri , Wulandari Eka; Sukarnoto, Toto; Paramole, Ibrahim Babatunde
Ecobankers : Journal of Economy and Banking Vol. 6 No. 1 (2025): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v6i1.3166

Abstract

As the digital age progressed, several updated technologies were implemented, with the sole one affecting the incorrect payment method. People now choose to employ convenience while transacting with different types of matters. This research examines the effects of QRIS as a payment instrument on the Cirebon Regency community regarding their lifestyle choices, cashless society, and place of residence. This study utilises data from communities within the Cirebon Regency area. The research method employed is quantitative field research, which uses data analysis techniques, including instrument validity testing, reliability testing, classical assumption testing, hypothesis testing, and R-squared testing. The study results indicate that lifestyle variables negatively influence interest in QRIS usage. The calculated t-value of -5.092 is less than the critical value of -1.966, indicating that the cashless society variable positively affects interest when using QRIS. The calculated t value (28.967) exceeds the t table value (1.966), indicating that the variable location significantly negatively influences interest in using QRIS. The calculated t value is less than the critical value from the table (-5.211 < -1.966), indicating significance. Additionally, a third independent variable influences interest, with a QRIS of 72.6%. The calculated F value exceeds the critical F value (280.807 > 2.627), further supporting the findings. This study suggests that QRIS adoption strategies must focus on fostering cashless habits, overcoming geographic accessibility challenges, and enhancing financial literacy, particularly in rural regions characterised by high e-wallet usage and low banking penetration. The recommendation for research suggests that financial institutions implement educational programs focused on the responsible use of digital payments, enhance QRIS infrastructure in rural regions, prioritise practical benefits over lifestyle associations, and collaborate with e-wallet providers to address the needs of the 35% of unbanked users.
The Role of Forensic Accounting in Mitigating Tax Fraud : An Analysis of its Effectiveness in Nigeria Paramole, Ibrahim Babatunde
Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Vol. 6 No. 1 (2025): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecopreneur.v6i1.3090

Abstract

Tax evasion, fraud, and money laundering significantly challenge Nigeria’s economic stability and governance. This research investigates the pervasive issues of tax fraud and evasion in Nigeria, significantly undermining government revenue and public trust. The study explores the role of forensic accounting in combating these financial crimes within Nigeria’s legal framework. A case study approach was employed, analysing specific instances of tax fraud and the effectiveness of forensic accounting interventions in addressing these challenges. The data collection technique in this study is through semi-structured interviews. Data collected from analyses using thematic analysis. The findings reveal that, despite existing legislation, enforcement is hindered by corruption, inadequate resources, and a lack of public awareness. The case studies illustrate how forensic accounting is a critical tool for detecting and preventing tax fraud; however, its application is often limited due to insufficient training and poor inter-agency collaboration. The findings reveal a persistent culture of non-compliance fueled by systemic corruption, ineffective enforcement mechanisms, and limited public awareness of tax obligations. Furthermore, the research uncovers a significant gap in the capacity and application of forensic accounting practices, which hampers effective fraud detection and prevention. In conclusion, the research underscores the urgent need for enhanced regulatory frameworks, public awareness initiatives and better integration of forensic accounting practices to address tax-related crimes effectively. This study contributes to the body of knowledge by providing actionable recommendations for policymakers and practitioners and establishing a foundation for future research on financial crimes in Nigeria. The findings of this study have significant implications for Nigeria's tax and financial system. The close links between tax evasion, fraud, and money laundering have created a vicious circle that eats away at national revenues and undermines public trust in government institutions. To address these challenges, comprehensive reforms to the Nigerian tax system are recommended with a focus on simplifying tax regulations, closing legal loopholes, and strengthening enforcement mechanisms.
The Impact of Forensic Accounting on Mitigating Tax Fraud in Nigeria: An Analysis of Current Trends and Organisational Implications Paramole, Ibrahim Babatunde
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 1 (2025): Januari-Juni 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i1.398

Abstract

Financial crimes, particularly tax fraud, pose significant challenges to Nigeria's economic stability and public trust. Despite establishing regulatory frameworks and anti-corruption laws, the growing sophistication of fraud schemes has outpaced traditional auditing methods. This research explores the effectiveness of forensic accounting in detecting and preventing financial crimes in Nigeria. A case study approach was employed, involving in-depth analysis of specific instances of financial fraud and interviews with forensic accounting professionals to evaluate current practices and their impact on fraud detection. The findings indicate that while forensic accounting techniques, such as documentation review and financial statement analysis, significantly enhance fraud detection, notable gaps exist in stakeholder awareness, training and implementation. Additionally, the study highlights the necessity for improved collaboration among regulatory agencies and the adoption of advanced technologies like big data analytics to bolster forensic accounting efforts. In conclusion, the research emphasises the importance of integrating forensic accounting into existing financial practices to combat financial misconduct effectively. This study contributes valuable insights into the challenges and opportunities associated with forensic accounting in Nigeria, offering practical recommendations for stakeholders to refine their practices. Ultimately, it underscores the potential of forensic accounting as a crucial tool for promoting transparency and accountability in Nigeria's financial landscape.
Co-Authors Putri , Wulandari Eka Rarawahyuni, Ika Sukarnoto, Toto