This study aims to test the impact of digital technology and business regulations on financial inclusion and socioeconomic development in low-income countries. Digital technology and business regulations are perceived to be powerful factors to spur financial inclusive economies and ease several social and economic ills and thus enhance the welfare of low-income nations which represent most world regions. Secondary data were collected for 77 low-income countries from different sources including World Bank, IMF, and UNDP while Smart PLS 3. software was employed for data analysis. This study is distinguished by casting a new angle of linking digital technology and business regulations as drivers of financial inclusion and socioeconomic development. It also presents financial inclusion as a means to an end. Furthermore, it contributes to the literature by providing an empirical evidence on the significant positive impact of digital technology and business regulations on both financial inclusion and socioeconomic development using PLS-SEM method. Thus, stakeholders, governments, and supporters ought to sustainably endorse adoption of digital finance and business environment to assist the poor low-income citizens get pulled into a better-quality life and more improved living standards.

The rapid development of information technology is also followed by developing databases and information based on social media. Social media Twitter is one area for disclosing accounting information in tweets, retweets, and other posts. This study aims to explore fraud-forensic accounting disclosures from the viewpoint of the four largest public accounting firms in the world (The Big 4) on the Twitter database. The approach used in this research is exploratory qualitative, with the content analysis method using NVivo software R1. The data collected a target of around 1000+ tweets. Researchers logged onto Twitter (as @agunggdeagung) and searched for all tweets containing the hashtag #fraud #forensic #accounting # big4. This research produces the theme of business, knowledge, time, and reports, and the themes of accounting, fraud, and forensics, which have already been defined as keywords in disclosure on social media Twitter. This research implies that in carrying out a qualitative approach with the twitter database, elements of the domain, community (user), information posts, and powerful data-based analysis software must be fulfilled.

Purpose: The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency. Design/methodology/approach: This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java. Findings: The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports. Originality/value: PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias theory. The 2 x 2 x 2 mixed-subject experimental research design was held during the Covid 19 pandemic involving the assigned roles (as an evaluator or evaluatee), Balanced Scorecard performance achievement (corporate performance indicators below target or above target), and regional managers. The sample consisted of graduate students from the universities in Surabaya who had passed their academic requirement courses and voluntarily participated through web-based media. The research data obtained was analyzed using repeated-measure ANOVA. One hundred and thirty-two participants passed the manipulation check questions and were processed in order to answer the question posed. The results show that there are differences between the structural roles and also when the corporate performance indicators are below target. The evaluator’s negative bias is also higher than that of the evaluatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correlation test shows that evaluators also consider external attributes when making strategy reviews. Overall, there is a misalignment between the decision-makers, especially when the performance is in a state of fluctuation.