Suchergebnisse

The ambitious drive of the Government of India to transform the Indian economy from a cash-based economy to a cashless economy was contingent in a big way on the people's acceptance of cashless modes of transactions, adaptability to cashless transactions and change in the transaction behavior of consumers and retailers, besides several other factors. As the small retailers form the bulk of the Indian retail sector, their ability to go cashless, their psychological preparedness and their willingness to adopt cashless transactions become an issue of prime importance in the movement towards cashless. The present study was conducted to assess the awareness of the small retailers regarding the cashless transaction and its modes, to understand their apprehensions and perceived convenience in dealing with a cashless system of the transaction and to measure their extent of participation in cashless transactions. The study was conducted in Bareilly, an important city in the state of Uttar Pradesh, with a population of around ten lakhs. Data for the study was obtained from 117 retailers using a structured questionnaire. The study found that though a significant number of small retailers were aware of the possibility of the cashless transaction and its modes, their frequency of engaging in cashless transactions was abysmally less as compared to that of cash-based transactions. They were found to believe that dealing with cash was easier in comparison to handling cashless transactions. Fear of losing money due to the faulty transaction was found to be a major deterrent in going cashless amongst the small retailers surveyed during the study.

This study's significance lies in its exploration of how Blockchain-enabled banking positively impacts customers' financial well-being, offering valuable insights for financial institutions, policymakers, and academics, shedding light on the potential of Blockchain technology to enhance financial transparency and well-being in the banking sector. Convenience sampling was employed in our study, with a sample size of 273 banking customers, to investigate their perceptions and experiences related to blockchain technology in the banking sector. The study employs a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to analyze the data and examine the direct and indirect relationships among key variables: Blockchain features (efficiency, security, and regulatory compliance), perceived information transparency, and perceived financial well-being. The findings reveal that Blockchain features significantly contribute to customers' perceived financial well-being. Additionally, the study highlights that perceived information transparency mediates the relationship between these features and customers' perceived financial well-being. These results emphasize the importance of Blockchain technology in enhancing financial well-being through increased information transparency. The practical implications of this study are far-reaching. Financial institutions can leverage Blockchain technology to enhance customers' financial transparency and well-being. Policymakers may consider regulatory frameworks that encourage the adoption of Blockchain in the banking sector. Academics can explore related factors such as customer trust and knowledge for further insights. Building on the current research, future studies should explore additional factors that may influence the relationship between Blockchain-enabled banking, information transparency, and customers' financial well-being. Further investigations could consider factors such as customer knowledge, trust, and socio-economic characteristics.

AbstractStudies show that Pakistan has made significant advancements in financial technology. However, the costs that prevent a client from using fintech are still unclear. This study aims to analyze the perceived transaction cost-related factors that affect their intention to fintech while having the moderating effects of situational factors. The data collected from an online questionnaire was used to test a structural equation model with Smart PLS 3 analysis. The survey included a two-part form with five-point Likert scales, receiving 276 replies from diverse backgrounds during a three-month online survey. This paper, which is based on Transaction Cost Economics, Innovation Diffusion Theory, and Belk's Theory, hypothesizes that five antecedents influence consumers' perceived transaction cost (PTC) of fintech, including dependability (β = −0.223), uncertainty (β = 0.204), asset specificity (β = 0.203), convenience (β = −0.186), complexity (β = 0.181). The intention of consumers to use fintech for online shopping or service utilization is negatively correlated with PTC. When acting as a moderator, situational factors such as the pandemic and impending police, and environmental and physical surroundings are found to be necessary. Customers have difficulty connecting specific reasons for not utilizing fintech to financial concerns. A negative association exists between perceived transaction cost and intention to use fintech. It is discovered that environmental and physical surroundings entirely counteract perceived transaction costs' detrimental effects on intention to use.

Background: Provide an adequate background covering the literature review and the gap of the research with other relevant former research works. Aim: This study aims to determine the Factors Affecting Adoption Intention to OVO Mobile Payment Users in Surabaya. Method: This type of research is basic business research using a quantitative approach with data analysis in the form of SEM (Structural Equation Model). Management of data in this study using AMOS 22.0 for windows which are used in testing the Measurement Model (Outer Model) and Structural Model (Inner Model). The sampling technique used is 300 respondents with the last education of SMK/SMA and have used m-payment OVO in the last 6 months and who are domiciled in Surabaya. Findings: The results showed that Perceived Transaction Convenience (PCT), Compatibility (COM), Relative Advantage (RA), Government Support (GS), Additional Value (AV), Perceived Risk (PSR), Absorptive Capacity (AC), Affinity (AFFI), and Personal Innovativeness in Information Technology (PIIT) is proven to have a significant effect on Adaptation Intention (AI). In addition, Social Influence (SI) has been shown to have non-significant results on the Adaptation Intention (AI) of OVO mobile payment users in Surabaya.

In the post-epidemic era, cross-border e-commerce has become a new growth point for global foreign trade. Unlike traditional trade, which is dominated by marine transport, cross-border e-commerce transactions have high requirements for both marine and land transport, and the scale of their trade is accordingly limited by the level of trade facilitation i.e., the convenience of cross-border logistics in bilateral trading countries. Based on transaction cost theory, this article takes cross-border e-commerce transactions between China and countries along "The Belt and Road" as the core of the study. From the perspective of marine and land transport timeliness, the theoretical framework is constructed using the marine and land logistics infrastructure, customs clearance environment, government–governance environment, and cross-border logistics services as the main influencing paths; the GMM method is then applied in order to conduct a study on the impact of trade facilitation on the scale effect of cross-border e-commerce. The study finds that marine and land transport infrastructure has the strongest impact, with customs clearance environment and government–governance environment having the second strongest and comparable impact. The findings of the study further clarify the differences in the application of different cross-border logistics facilitation measures, and provide a theoretical basis for improving the timeliness of cross-border e-commerce transactions and reducing trade costs as well as a reference for the realization of land–sea integration and land–sea interconnection under "The Belt and Road" initiative.

Convenience offered by online business transactions or more commonly called e-commerce, the customer does not escape the risks that will be borne by both parties, the risk can be technical and non technical. Problematic in online transactions that often happens transactions are fraud in transactions and mismatch of goods with specifications. In addition, the risk of hidden defects of goods traded is also the largest mode of online business actor either intentionally or unintentionally. To avoid such losses, the consumer must be smart to recognize the type of transaction, the seller / merchant, and the product will be purchased. This action is done as a form of consumer supervision of online business transactions. In order for consumers not always harmed, the government has issued Law No. 8 of 1999 on consumer protection. In addition to the law, consumers are also protected by the Indonesian Consumers Foundation (YLKI). YLKI is a non-governmental and non-profit organization that aims to increase consumer's critical awareness of rights and responsibilities so as to protect itself and its environment. Meanwhile, from the supervision of consumers as transactors, can apply preliminary supervision, supervision conducted in conjunction with the implementation of activities and supervision of feedback.

The revitalization of Pasar Lama Masbagik is a strategic policy of the Government of East Lombok Regency Local Government in 2015 funded by a loan to the Government Investment Center. By relocating traders from the Old Market to Modern Market, as well as expanding and renovating the Old Market for potential new investors, the government hopes to optimize the local assets with supporting transaction convenience for the buyer. However, the policy is considered to be detrimental economically by target groups that are in fact local people, followed by a series of rejections. The policy began to be implemented in 2016. The models and approaches in public policy analysis in academic field have been using a common methodology. The availability of applied literature has not been generated in academic research. The study of the policy implementation, using a social auditing approach that gives reference to how the 'black box' implementation runs in the path as well as with a bias (diversion and transformation). Data collection was performed by purposive method and snowball sampling to stakeholders. Document tracking supported in informants determination being the way of triangulating data in addition to observation. The revitalization of the old traditional Masbagik market involves the action of relocating traders to Pasar Masbagik Baru and residents who live around the market area toward new residence. The process of policy implementation precisely run on the target of time. Meanwhile, the allocation of material resources such as lapak, kiosk, land and financial compensation for the sufferer groups who are traders and residents met some biases (diversion and transformation). Biases caused some target groups to be suffered or being unexpected beneficiaries by relocation.

AbstractThe quick response (QR) code-enabled mobile payment has gained large attention from academicians and policymakers due to its fast, convenience, and usefulness. However, acceptance of this technology among consumers is limited and rare in a few cases. Therefore, current research attempts to gain insight into factors that influence consumer behavior to adopt QR code-enabled mobile payment. This research has developed an integrated research framework that combines the technology acceptance model, theory of reasoned action, transaction speed, convenience, and innovativeness to investigate consumer behavior to adopt QR code mobile payment. In addition to that moderating effect of transaction speed is tested between consumer attitude and intention to adopt QR code-driven mobile payment. This study empirically investigates consumer attitudes and intention to adopt the QR mobile payment system with 216 responses. Findings of the statistical analysis have revealed that perceived usefulness, perceived ease of use, convenience, subjective norms, and innovativeness explained a substantial variance $${R}^{2}$$


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52.3% in measuring user attitude to adopt QR code-enabled mobile payment. Practically, this study suggests that policymakers should pay attention to perceived convenience, transaction speed, subjective norm, and perceived usefulness to boost consumer attitude and intention to adopt QR-enabled mobile payment. This study is unique as it integrates the technology acceptance model and theory of reasoned action to investigate consumer behavior towards the adoption of QR code mobile payment. This study is also valuable as it examines the moderating effect of transaction speed between consumer attitude to accept QR code and their intention to adopt QR code-driven mobile payment and adds a new dimension to information system literature.

Cover -- Title Page -- Copyright -- Contents -- Foreword -- Preface -- Overview of the Serial Fraud Cases (A Family of Fraudsters) -- Fraudulent Financial Statements -- Check Fraud, Debit Card Fraud, Cash Larceny -- Fraudulent Edits/Adjusting Journal Entries to Cash Receipts -- Excel Pivot Analyzes and Summarizes a Huge Amount of Data -- Tracing Excel Pivot Red Flags Back to Source Documents and Documenting the Flow of Money -- Chapter 1: Case 1: Fraudulent Financial Statements -- 1-1 Larsen Convenience Store: Using Analytical Procedures in Detecting Financial Statement Fraud -- Learning Objective -- Introduction -- Background -- Summary Requirements -- Accuracy Certifications and Potential False Statements -- When Contacting Law Enforcement, Do Not Forget the IRS Criminal Investigation Division (CID) -- 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis -- Learning Objective -- Introduction -- Steps in Performing a Horizontal and Vertical Analysis -- 1-3 Exercises-Fraudulent Financial Statements (Larsen Convenience Store) -- Exercise 1: Individual Assignment -- Exercise 2: Individual Assignment -- Exercise 3: Group Assignment-Writing Report and Associated Schedules -- 1-4 Exercise Templates -- Larsen Convenience Store-Exercise #1 -- Larsen Convenience Store-Exercise #2 -- 1-5 Review Questions-Fraudulent Financial Statements (Larsen Convenience Store) -- Chapter 2: Case 2: Check Fraud, Debit Card Fraud, Cash Larceny -- 2-1 Anderson Internal Medicine: Preparing a Bank Reconciliation and Spreading/Analyzing Transactions on Monthly Statements from Financial Institutions -- Learning Objective -- Introduction -- Background -- Notes -- Summary Requirements -- Look Closer at Repeating Debit Card Transactions at Big Box Stores and Chain Grocery Stores -- 2-2 How to Perform a Bank Reconciliation -- Learning Objective -- Introduction

Virtual Office is an alternative option for business people, not only startups or small-scale businesses but also large and medium-sized companies that are already running. This is an opportunity for office rental entrepreneurs to optimize their Virtual Office business. The government has previously given more attention to the existence of Virtual Offices by making regulations that provide convenience for virtual office companies. The purpose of this study was to determine the process of office rental transactions based on virtual office (Case Study: PT Pilar Loka Karya). Data collection techniques, data obtained from direct observations, interviews with informants, and literature. The research method used is descriptive with a case study approach. The results can be concluded that PT Pilar Loka Karya has optimally processed office rental transactions based on virtual office. ; Virtual Office merupakan opsi alternatif bagi pelaku bisnis tidak hanya pelaku bisnis pemula atau skala kecil namun juga perusahaan-perusahaan meneggah besar yang sudah berjalan. Hal ini merupakan peluang bagi pengusaha sewa-menyewa kantor untuk meningkatkan usaha Virtual Office secara optimal. Pemerintah pun sebelumnya sudah memberikan perhatian lebih mengenai keberadaan Virtual Office dengan membuat peraturan yang memberikan kemudahan bagi perusahaan virtual office. Tujuan dari penelitian ini untuk mengetahui proses transaksi sewa kantor berbasis virtual office (Studi Kasus: PT Pilar Loka Karya). Teknik pengumpulan data, data diperoleh dari hasil pengamatan secara langsung, wawancara dengan informan, dan kepustakaan Metode penelitian yang digunakan deskriptif dengan pendekatan studi kasus Hasil Penelitian dapat disimpulkan bahwa PT Pilar Loka Karya telah melakukan proses transaksi sewa kantor berbasis virtual office dengan optimal.

The movement from cash and checks to electronic forms of commerce has advanced significantly in the early part of the 21st century. This means efficiencies and cost savings for financial institutions, convenience and safety for customers, and less social costs, for governments. Every participant of the effective system gains from it, so its building is extremely important for the welfare of a society as a whole.

ABSTRACTAlong with the development of the times, the sophistication of the technology and information was also developed to present any form of convenience and as supporting the needs of human life.One of them in banking that has been used as a supporting technological sophistication and as a form of improved services to their Clients Bank.At this day and age we no longer need to queue up at the bank if it is only to take money out of our savings with the amount that is not too big, we just need to ATM (Automatic Teller Machine) and we could get some money that we need.But with the convenience provided by the Bank on the other hand appeared also a new problem which is a technology-based crimes in a way to break into an ATM machine (Automatic Teller Machine) mode with, among others, credit card fraud, ATM card cloning, by searching for Personal Identification Number (PIN), put a small camera (spycamera) and card reader on an ATM machine, a crime in electronic transactions is constantly evolving in line with technological advances that increasingly sophisticated.In this case whether the legislation Act No. 11 of 2008 on Information and Electronic Transactions have been made to regulate the problems of information and electronic transactions can be used to catch the perpetrators of these crimesKeywords:Crime, Transaction, Technology, Electronik, Banking

New financial technologies - including those underpinning cryptocurrencies - herald broader access to the financial system, quicker and more easily verifiable settlement of transactions and payments, and lower transaction costs. Domestic and cross-border payment systems are on the threshold of transformation, with significant gains in speed and lowering of transaction costs on the horizon. For emerging market and developing economies, the digitization of finance carries a number of potential benefits, including broadening of financial inclusion, quicker and cheaper cross-border remittances, and increased convenience of domestic payments. But some of these developments could also increase these countries' exposure to volatile capital flows. Governments, central banks, and regulatory agencies will face difficult challenges in striking the right balance between fostering innovations and mitigating risks arising from them.

E-commerce transaction as a trade transaction contract between sellers and buyers using the internet media provide convenience for both consumers and businesses, but these transactions also have some weaknesses that can lead to legal problems. This research discusses issues regarding the validity of the agreement related to e-commerce transactions and the law enforcement efforts in resolving e-commerce transaction disputes. This research uses a normative research method with a statute and conceptual approach. The collection of legal materials is carried out using the literature study method which is then systematically compiled and analyzed using the described method. The validity of the agreement is related to e-commerce transactions if it meets Article 1320 of the Civil Code, including the agreement of those who bound themselves, the ability to make an agreement, the existence of a certain matter, and the existence of a halal cause. Law enforcement efforts in resolving e-commerce transaction disputes are carried out preventively through legislation and repressive measures through litigation and non-litigation channels such as through arbitration, consultation, mediation, conciliation, or expert judgment. In addition, it can also be resolved through BPSK, LPKSM, and the Directorate of Consumer Protection.

The area of the seas and oceans represents about 71% of the Globe on which the human race lives. This vast area is used for transportation purposes with the risks inherent in the seas and oceans.It is however unfortunate that only recently substantial violations and contradictions have been committed against the rules and ethics of maritime transport and against human principles. Maritime transport has been a major object for fraud and piracy with the consignees and merchants who would lose their lifetime earnings in one such transaction. The prevailing economic and political circumstances participate to a certain limit in facilitating marine fraud during marine voyage.I tried in this article to deal with this phenomenon from the following aspects:Section 1: Forms of marine fraud and high seas piracy. Sub-section 1: Definition of marine fraud and piracy and Forms of marine fraud.A) Documentary fraud where a normal contract is concluded, some or the whole documents are forged and aim at equivocating the fact that no goods exist, or if existing they are not to the same standard as the contract between the buyer and seller states.B) Intentional diversion of the ship with a view to secure the insured sum covering the hull…too many forms and examples of such practice are published in the ICC publications.Sub-section 2: factors causing marine fraudA) controllable factors such as documentary credits , excessive trust , flags of convenience , lack of control over offences… etc.B) Uncontrollable factors such as political, social, economic factors.Section 2: parties of the transaction and their obligations and how to deal with this problem.Sub section 1: parties of the transaction: sellers, buyers, forwarding agents, ship owners and charterers, insurance companies… etc.Sub section 2: proposed measures to combat the problem such as avoiding manufacturing risks, transport risks …etc.Sub-section 3: how to combat marine fraud by taking some measures which may prevent or eliminate the problem.