cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
acengs@umtas.ac.id
Phone
+6285841953112
Journal Mail Official
ijbesd.rescollacomm@gmail.com
Editorial Address
Jl. Riung Ampuh No. 3, Riung Bandung, Kota Bandung 40295, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
International Journal of Business, Economics, and Social Development
Published by Research Collaboration Community
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, Economics and Social Development. However, since Business, Economics and Social Development are primarily an applied science, it is a major objective of the journal to attract and publish accounts of good, practical case studies. Consequently, papers illustrating applications of Business, Economics and Social Development to real problems are especially welcome. GENERAL BUSINESS AND MANAGEMENT e-Business International Business Business Strategy Marketing Supply Chain Management Organization Studies Entrepreneurship and Business Development Enterprise Innovation Human Resource Management Business Ethics Business Economics Business Communication Business Finance International Business and Marketing Organizational Development and Challenges Leadership and Corporate Governance Tourism Operations Management Human Resources Economics Regional Economics Industrial Economics Financial Economics Labor Economics Law and Economics Regulatory Economics Economic Growth and Development Policy Technological Change, Innovation Research and Development Economic Systems GENERAL ECONOMICS Economic Methodology Schools of Economics Production and Organizations Market Structure and Pricing Welfare Economics Public Finance & Public Choice Prices, Business Fluctuations Economic Policy International Finance International Economics Institutional & Corporate Finance Accounting Insurance and Risk Management Monetary Banking Marketing Management Issues Innovation and Change Management Banking and Finance Natural Resource Economics Microeconomics Economics in Development and Sustainability Issues Comparative Economic Systems Stock Exchange Business Economics Capital Market Macroeconomics Economics Theory and Policy Issues Energy Economics and Policy Monetary Economics Public Economics Other areas of Economics COMMUNITY DEVELOPMENT Social Work Health and Sport Sciences Human Development Quality of Life Psychology Communication Public Administration Leadership Style Sociology Anthropology Religious Studies Civilizations Social Innovation Other areas of Social Studies and Art & Humanities Political Science Public Policy Political Psychology Protection of Children and Women Political Party System Education Social Sciences Education Science Education Pre-School Education Measurement and Evaluation Talent Development Education Management Education technology Street Children Education Ethnoscience and many more
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 342 Documents
 31   32   33   34   35 
Assessing Governance Frameworks for Effective Oversight of Upstream Petroleum Operations: Adopting Best Practices in Tanzania’s Sector Governance Dickson, Pastory; Mrindoko, Allen Emmanuel
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i2.1247

Abstract

Ineffective governance structures and regulatory practices have continued to affect transparency, accounts, and efficiency in Tanzania’s upstream petroleum sector, which makes the sector prone to risks associated with compliance and challenges in governance. The study aims to evaluate the impact of governance structures and best practices to the oversight of the country’s upstream petroleum sector. This study was guided by Agency Theory, which focuses on monitoring and accountabilities between regulators and operators, and Institutional Theory, which focuses on Legitimacy and Best Practices based on global standards. A cross-sectional research design and approach based on a quantitative strategy was used employed. 328-sample size were sought from various organizations in Tanzania. Semi-structured questionnaire instrument was used as data collection methods. GLM to control for regression was adopted for data analysis. The results show highly positive relationship between governance structures and oversight effectiveness in Tanzania’s upstream petroleum sector with ρ of 0.747, p < 0.01 and a highly positive relationship between Best Practices and oversight effectiveness in Tanzania’s upstream petroleum sector with ρ of 0.686, p < 0.01. GLM tests showed both governance structures (β = 0.512, p < 0.001) and Best Practices (β = 0.427, p < 0.001) have positive influences on oversight effectiveness in Tanzania’s upstream petroleum sector and explained a total joint percentage of 62%. Study concluded that effective governance structures and Best Practices have played a crucial role in oversight effectiveness in Tanzania’s upstream petroleum sector. It recommends the improvement of the regulatory clarity, coordination of institutions, engagement of stakeholders, capacity enhancement, and technology-enabled monitoring of sustainable upstream petroleum governance in Tanzania.
Recalculation of Fixed Assets in Substantive Testing of Fixed Assets by KAP BCD (Case Study at PT. XYZ) Yasmeen, Labila Berliana; Harahap, Dea Arme Tiara
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i2.1248

Abstract

Fixed assets are a critical element of financial statements due to their material value and their direct impact on a company’s financial position and performance through depreciation. Inaccurate recognition or measurement of fixed assets may lead to material misstatements, making substantive audit procedures essential. This study aims to examine the implementation of fixed asset recalculation as part of substantive testing conducted by a public accounting firm in auditing the financial statements of PT XYZ. The research employs a qualitative descriptive approach, using observation, documentation, interviews, and literature review to obtain relevant audit evidence. The recalculation procedure focuses on verifying acquisition costs, depreciation expenses, accumulated depreciation, and book values of fixed assets in accordance with applicable accounting standards. The results show that several discrepancies were identified between management records and auditor recalculations, primarily caused by inconsistencies in depreciation timing, assets not yet in use, and misclassification of accounts. These discrepancies were subsequently corrected through audit adjustments and did not result in material misstatements in the financial statements. Overall, the study concludes that fixed asset recalculation is a vital substantive audit procedure that enhances the accuracy, reliability, and fairness of fixed asset reporting. The findings emphasize the importance of recalculation in supporting the auditor’s professional judgment and providing reasonable assurance regarding the presentation of fixed assets in financial statements.

Page 35 of 35 | Total Record : 342

 31   32   33   34   35 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD) Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD) Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD) Vol 6, No 3 (2025) Vol. 6 No. 3 (2025) Vol. 6 No. 2 (2025) Vol 6, No 2 (2025) Vol 6, No 1 (2025) Vol. 6 No. 1 (2025) Vol. 5 No. 4 (2024) Vol 5, No 4 (2024) Vol. 5 No. 3 (2024) Vol 5, No 3 (2024) Vol. 5 No. 2 (2024) Vol. 5 No. 1 (2024) Vol. 4 No. 4 (2023) Vol 4, No 3 (2023) Vol 4, No 2 (2023) Vol 4, No 1 (2023) Vol 3, No 4 (2022) Vol 3, No 3 (2022) Vol 3, No 2 (2022) Vol 3, No 1 (2022) Vol 2, No 4 (2021) Vol 2, No 3 (2021) Vol 2, No 2 (2021) Vol 2, No 1 (2021) Vol 1, No 4 (2020) Vol 1, No 3 (2020) Vol 1, No 2 (2020) Vol 1, No 1 (2020) More Issue