Determinants of tax compliance of micro, small, and medium enterprises (MSMEs) in Pekanbaru, Indonesia

Adopting International Financial Reporting 9 is critically relevant as it significantly transforms accounting practices, particularly in credit risk management, for banks in Jordan. The primary purpose of this study is to examine the impact of implementing International Financial Reporting 9 on the financial performance and credit risk management practices of Jordanian banks. A quantitative analysis was conducted using the Difference-in-Differences approach and Fixed Effects models on data from 19 banks operating between 2012 and 2022.
The results indicate that the adoption of International Financial Reporting 9 led to a substantial increase in loan loss provisions, with a mean increase of 0.25 (t-value = 18.00). This increase in loan loss provisions negatively affected profitability metrics such as Return on Assets and Return on Equity, which showed mean decreases of 0.0857 (t-value = 4.22) post-implementation. Despite the negative impact on profitability, the findings also highlight improvements in financial transparency and stability due to more accurate credit risk assessment.
While the adoption of International Financial Reporting 9 imposes operational and financial challenges, it enhances the robustness and clarity of financial reporting in Jordanian banks.

The increasing integration of Artificial Intelligence (AI) into education requires studying the motives for its use among students. This study aims to identify the key motivations for economics students to use AI and compare these motivations by grade level and gender. The study examines satisfaction with the use of AI and analyzes the number of AI tools used.

An anonymous empirical study was conducted among 264 students from the Faculty of Economics at Taras Shevchenko National University of Kyiv, Ukraine. Data analysis included descriptive statistical methods, non-parametric statistical methods, and exploratory factor analysis.

The study found that students’ main motivations for using AI are the automation of routine tasks (34.2%) and the need to save time (21.5%), while 18.7% use AI to compensate for lack of experience. Among Bachelor’s students, motivations such as automating routine tasks and saving time increased from 53% to 58% over the course of their studies, while lack of experience decreased from 22% to 15%. In contrast, Master’s students showed a decrease in routine automation (from 36% to 28%) but an increase in the need to compensate for lack of experience (from 15% to 28%) and to save time (from 18% to 25%). In terms of gender, men are more likely to use AI for learning and personal development, while women are slightly more likely to use AI for work. More than 38% of respondents say they need to use at least 2 AIs to achieve their goals.

Acknowledgment
This publication is based upon work from 24-PKVV-UM-002, ‘Strengthening the Resilience of Universities: Czech-Ukrainian Partnership for Digital Education, Research Cooperation, and Diversity Management,’ supported by the Czech Development Agency and the Ministry of Foreign Affairs under the initiative ‘Capacity Building of Public Universities in Ukraine 2024.’

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.