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Volume 09 Issue 04 (April 2022)

S.No. Title & Authors Page No View
1

Title : Analysis of the Quality of Financial Statements and Their Impact on State Financial Accountability

Authors : Febe Debora Sinlaeloe, Hari Setiyawati

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Abstract :

The background of this research is the phenomenon that occurs, namely: obtaining a disclaimer opinion from the Supreme Audit Agency on the financial statements of State Ministries/Institutions for four consecutive times from 2016 to 2019, where this indicates an indication of poor financial governance. The reason for this research is to analyze and obtain appropriate evidence regarding the effect of implementing the internal control system, the competence of government apparatus, organizational culture on the quality of financial reports, and its impact on state financial accountability. This research uses quantitative research with survey methods at the Indonesian Maritime Security Agency. The population of this research is agencies within the scope of the Maritime Security Agency, using a saturated sampling technique where all individuals from the populace are utilized as samples. The source of the data used is the type of primary data with a questionnaire as the research instrument. The information was investigated utilizing the methodology, Partial Least Square (PLS), specifically the product SmartPLS rendition 3.0. The results of the study concluded that the implementation of the internal control system had no effect on the quality of financial reports, while the competence of government apparatus and organizational culture altogether affected the quality of financial reports. Likewise, the quality of financial reports significantly affects state financial accountability.

1-7
2

Title : Research on the Influencing Factors of E-Commerce Development in Afghanistan

Authors : Muhammad Hasan Makhdomzada, Fuwei Zhong

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Abstract :

The present conceptual paper is about the development trends of e-commerce in Afghanistan,which promotes the continuous and steady development of e-commerce in the country. This paper attempts to use factor analysis to study the influencing factors of e-commerce. The questionnaire was adapted from the 5-point Likert scale, and data was extracted from 310 respondents with e-commerce experience living in major cities in Afghanistan. This paper analyzes the current situation of e-commerce and summarizes three driving mechanisms for the development of e-commerce, namely market-leading, government-leading, and government-leading. Finally, it puts forward countermeasures and suggestions to promote the in-depth development of e-commerce in Afghanistan, which lays a foundation for standardizing the sustainable development of e-commerce in Afghanistan.

8-17
3

Title : Interaction Solutions for the Sawada–Kotera Equation

Authors : Suzhen Lin, Huaitang Chen

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Abstract :

In this paper, a new auxiliary equation method is presented. Analytical multiple function solutions including trigonometric functions, exponential functions, hyperbolic functions and other functions can be easily obtained. Using this method, we can obtain interaction solutions of the Sawada - Kotera equation. It is significant to help physicists to analyze special phenomena in their relevant fields accurately.

18-20
4

Title : Tax Compliance Analysis Moderated With Trust in Government

Authors : Ayu Usdika Ningrum, Hari Setiyawati

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Abstract :

COVID-19 pandemic affect uncertain and unstable economic conditions and also a person’s attitude and mentality, including in the willingness and awareness to pay taxes. The current circumstances make it difficult for taxpayers to be compliant, and some taxpayers may even be willing to face substantial tax penalties as a result. This study looks at the impact of taxpayer awareness and tax penalties on individual tax compliance, with government trust as a moderating variable. Taxpayer awareness, tax sanctions, and faith in the government are all thought to have an impact on tax compliance, and these factors can be shown using Structural Equation Modeling-Partical Least Square (SEM-PLS). Individual taxpayers who conduct independent work and entrepreneurs in South Jakarta, particularly Pasar Minggu District, are the target audience for this study. This study relies on primary data from a questionnaire issued online (through Google Form) to 100 residents in South Jakarta, particularly Pasar Minggu District. The data was collected using an unintentional sampling technique. Using version 3.0 of the SmartPLS software. The Measurement Model (Outer Model) and Model Testing (Inner Model) are used in the PLS computation steps. According to the findings of the data study, taxpayer knowledge and tax penalties have a good and significant impact on tax compliance. Meanwhile, taxpayer awareness and tax punishments on tax compliance of persons who perform independent labor and entrepreneurs in South Jakarta cannot be moderated by trust in the government.

21-27
5

Title : An Investigation of Talent Training In Chinese Universities on Promoting Employment of Graduates

Authors : Jiang Lingnan

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Abstract :

New employment issues have recently emerged in the upgrading and transformation of China’s industrial structure, and university students are facing new employment pressures and challenges, which leads to the serious current situation of innovative talent training and employment of graduates. A university’s ability to enhance the employ-ability of its students requires a combination of professional settings and social needs in the context of innovative talent training, to build a teaching system for talent training, and to improve the quality of talent training as well as the employ-ability of students.

28-29
6

Title : LBS Privacy Preservation Research on Location Semantic Based Fake Trajectory

Authors : Rongyu Wang, Yongyi Yang, Xingyu Wu, Kaihua Li

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Abstract :

With the rapid development of location technologies, such as GPS, Wi-Fi and Radio Frequency Identification (RFID), Location-Based Service(LBS) are becoming increasingly popular in people's lives. While enjoying the great convenience brought by LBS to life, users' privacy is exposed to the risk of leakage. The contemporary traditional LBS privacy protection mainly considers spatio-temporal information but ignores inferring attacks based on user-related background information which leads to the attacker can use the user's background information to mine the user's identity information, personal preferences, behavioral habits, and other privacy information. According to the user's real trajectory influenced by the key map points in the area, this paper proposes an LBS privacy protection scheme incorporating map semantic information. The method combines the user's location trajectory and map influence to construct a privacy protection model with synergistic time, space, and map influence. And according to the model, the secure anonymization area that matches the user's motion logic and the semantic match between the user's corresponding map point is screened out, thus finally achieving the role of protecting the user's LBS privacy information.

30-36
7

Title : Research on the Publicity Path of College Counselors’ Party History Learning and Education during the 14th Five-Year Plan Period

Authors : Wang Yaqiong

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Abstract :

Strengthening the publicity of Party History learning and education is a new requirement put forward by the Central Committee and a new measure to comprehensively create a new situation in Party History work. It has profound theoretical and practical significance for continuously deepening young students’ feelings of loving the Party and socialism, organizing and guiding college students to actively review history and strengthen their faith of nationalism. Based on the perspective of college counselors, this study gives full play to the responsibility orientation of College Students’ life tutors and close friends, and explores the publicity path of Party History learning and education

37-38
8

Title : Heterogeneous Cross-Domain Identity Authentication Scheme Based on Signcryption Algorithm

Authors : Chen Yang, Wenju Liu, Ze Wang

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Abstract :

This paper designs a heterogeneous cross-domain identity authentication model based on the signcryption algorithm. User U and cloud service provider CSP register their identities in their respective trust domains and generate real identities through a hierarchical ID tree structure, and obtain the system according to random parameters in the domain. After the key, a temporary identity is generated by binding the real identity and the timestamp to achieve anonymity during trust transmission; in the first cross-domain authentication stage, the signcryption algorithm is used to further strengthen the security of the real identity and simplify the calculation of cross-domain authentication. In the process, a third-party cloud authentication center CAI is introduced to complete the mutual authentication of identity information between user U and cloud service provider CSP in different trust domains. User U and cloud service provider CSP directly accept the identity authentication results of the third-party cloud authentication center CAI, reducing The computational overhead of user U is reduced; while the signcryption algorithm is used to simplify the calculation process, it can effectively resist other network attack methods such as replay, intermediary and replacement, and achieve a dynamic balance between the security and computational overhead of the cross-domain authentication scheme. The model analysis tool AVISPA simulation experiment and comparative experiment method are compared with the existing cross-domain authentication schemes, showing that the scheme proposed in this paper has excellent security capability and low computational cost.

39-50