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INDONESIA
Indonesian Journal of Social Economics and Agricultural Policy
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 3110391X     DOI : -
Core Subject : Economy, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Social Economics and Agricultural Policy (IJSEAP) is a multidisciplinary scientific journal that publishes research articles, literature reviews, and conceptual thinking related to social, economic, management, business, financial, and public policy issues in the scope of agriculture, rural areas, and sustainable development. This journal is an open scientific platform for academics, researchers, practitioners, and policy makers to share innovative and evidence-based ideas.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
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The Impact of Internal Audit Effectiveness on Financial Reporting Quality: Evidence from Rural Banks (BPRs) in Tabanan Regency Bevi Libraeni; Mila Rosa Desmayani; Nonik Erawati
Indonesian Journal of Social Economics and Agricultural Policy (IJSEAP) Vol. 2 No. 2 (2026): (July) Indonesian Journal of Social Economics and Agricultural Policy
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijseap.v2i2.144

Abstract

This study aims to examine the role of internal auditors in improving the quality of financial reporting. High-quality financial reporting is essential because it provides reliable information that serves as the basis for decision-making by management, investors, creditors, and other stakeholders. Therefore, ensuring the accuracy, transparency, and reliability of financial reports is crucial. In recent years, the role of internal auditors has received increasing attention as one of the key factors contributing to the enhancement of financial reporting quality through effective internal control and oversight. This research employs a quantitative approach using primary data collected through questionnaires distributed to internal auditors of Rural Banks (BPRs) located in Bandung City, Bandung Regency, and West Bandung Regency. The sampling technique applied was purposive sampling, resulting in a sample of 24 BPRs. A total of 24 questionnaires were distributed, of which 24 were returned and deemed suitable for analysis. The collected data were analyzed using simple linear regression. Prior to the regression analysis, the research instrument was tested for validity and reliability to ensure the accuracy and consistency of the questionnaire. The findings reveal that internal auditors have a positive and statistically significant effect on the quality of financial reporting. The coefficient of determination (R²) indicates that internal auditors account for 72.3% of the variation in financial reporting quality, while the remaining 27.7% is explained by other factors not included in the study. These results suggest that a higher level of internal auditor involvement in monitoring and evaluating the financial reporting process leads to improved financial reporting quality. Consequently, the effectiveness of internal audit functions plays a vital role in promoting transparent, reliable, and accountable financial reporting.
Igbo Apprenticeship System and its Implication on Economic Development in South East Nigeria Emmanuel Chinedu Okoye; Hendra Prasetyo
Indonesian Journal of Social Economics and Agricultural Policy (IJSEAP) Vol. 2 No. 2 (2026): (July) Indonesian Journal of Social Economics and Agricultural Policy
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijseap.v2i2.148

Abstract

There are significant structural issues of youth unemployment and the high mortality rate of new enterprises (micro-businesses) in South East Nigeria. Millions of youngsters are leaving school without the skills necessary to lead successful businesses. In traditional formal education, many schools are not focused on developing entrepreneurial skills for students, leaving many young people without a viable livelihood. This qualitative study aims to examine the Igba-Boi (Indigenously known apprenticeship system) and its implications for enterprise survival and regional economic development. Semi-structured in-depth interviews with new young entrepreneurs and the business masters, who have been in business for a long time, were used in the field to collect data, and were analyzed according to a rigid thematic framework, in the main business clusters of the region. The results showed that ongoing post-settlement mentorship from the former masters has a direct impact on business survival, creating a buffer against credit defaults, capital misallocation, and supply chain. Moreover, it confirmed that the traditional certification, carried out in the public discharge ceremony, represents a huge social signal that assures lateral mobility in the profession and managerial safety in regional trade networks. But there was a major structural problem: this informal qualification is not recognized by formal financial institutions, and partner organisations often have a way of discarding such a qualification because of the lack of standardized government recognition. The study found that the Igba-Boi system has not only continued to be an irreplaceable enabler of private sector development in Nigeria but is also an extremely resilient mechanism for youth job creation. To make the maximum contribution to the economy, it is necessary to implement targeted policy measures to formalize and safeguard these indigenous qualifications, thus creating a link between informal markets and formal financial markets and fostering sustainable national development.
An Empirical Analysis of the Factors Influencing the Rise of Single-Parent Households in Anambra State Chiamaka Pamela Uchendu; Hendra Prasetyo
Indonesian Journal of Social Economics and Agricultural Policy (IJSEAP) Vol. 2 No. 2 (2026): (July) Indonesian Journal of Social Economics and Agricultural Policy
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijseap.v2i2.149

Abstract

An evaluation of the socio-economic, relational, and demographic drivers of family instability forms the core of this investigation. A survey research design was adopted to study a population of 3,385 single parents in Anambra State. Using the Taro Yamane technique and multi-stage random sampling, a representative sample of 358 respondents was selected across three local government areas. Data were collected via a Google Form using the structured Child Rearing and Single Parenting Scale, which was face-validated by three experts and yielded high Cronbach's alpha reliability coefficients. Analysis was performed using SPSS, employing mean, standard deviation, and t-test statistics at a 0.05 significance level. The survey results show that respondents generally agree on the identified reasons for single parenting, yielding a grand mean of (2.84) and a standard deviation of (1.13). Unplanned pregnancies emerged as the most prominent factor with a mean of (3.24), followed closely by educational disparities at (3.13) and extramarital affairs at (3.00). In contrast, incompatibility with a partner's family was rejected with a mean of (2.44). The null hypothesis was rejected due to a significant difference in perceptions between the (97) male respondents who had a mean of (2.567) and the (261) female respondents who had a higher mean of (2.942). The study concludes that the expansion of single-parent households is productively tied to a network of structural and relational constraints rather than isolated cultural shifts.

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