Using virtual reality (VR) technologies has allowed bridging the gap between brand engagement and consumer experiences.

This study is intended to investigate whether the Indonesian Reference Index, in this case, the LQ 45, consistently applies the principles of prudent investment, known as the Buffettology principle.

A goal of this study is to find out what factors affect CSR disclosure so that investors and business can take am into account when making decisions

The purpose of this study was to examine the impact of financial performance on firm value, with profitability being a moderator variable for firms in the pharmaceutical subsector.

In the periods of crisis, money obligations become a continuing issue, mainly in currency depreciation or high inflation. Recently, the money obligations have been defined as an obligation to transfer small ownership of a certain amount of money by jurisdictions.

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy.

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy.

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy.

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy.

The phenomenon of client pressure on the behavior of accountants in Indonesia in producing quality audit results is interesting to study, especially in Java and Bali which can represent the condition of Indonesian economy.

This study aims to determine what marketing strategies are approprite to be applied in increasing sales at the Poktan Parung Kembang rice factory.

The purpose of this study is to see how parental income, lifestyle, and locus of control affect financial management behavior.

This study aims to examine the effect of financial distress and the Risk Management Committee on tax aggressiveness. This study uses quantitative and secondary data in the form of data on manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2019.

This paper aims to detect the factors that motivate Egyptian consumers to purchase online and examine the impact of demographic characteristics on this matter.

: Profitability has an important meaning in an effort to maintain the continuity of the company, because profitability shows whether the business entity has good prospects in the future

Banking in the current era is experiencing very rapid development, so this situation gives rise to competitive business competition and fierce competition.

This research is to analyze the relationship between Brand Image and Purchase Intentions through Perceived Price, Trust, and Perceived Value of Nike sports shoes.

We discover that businesses prefer equity-based financing because it increases shareholder value.

This study examined the relationship between selection practice and employee commitment in Yenagoa Local Government Council of Bayelsa State, Nigeria

This study aims to determine the relationship between family support and work life balance.

The internet and social media are now very advanced and sophisticated, not only facilitating daily activities but also being able to make money and create several new jobs that are currently in great demand, namely celebrity programs.

This study aims to investigate the relationship between discipline and work environment on employee performance, as well as the mediating function that job satisfaction has in both relationships. Purposive sampling was used in the sampling technique, and provided 139 employees of the Purworejo Regency Food Security and Agriculture Agency as respondents. A questionnaire with multiple choice answers on a Likert scale is used to collect data. Using the Smart PLS for analyzing the data, the result shown that job satisfaction has been moderated the direct relationship between discipline and the workplace environment and employee performance. These findings suggest that if the work environment of the Purworejo Regency Food Security and Agriculture Service employees improves, such as through the provision of facilities that are sufficiently complete and adequate, the environment is clean, the atmosphere of the workspace is calm, the arrangement of rooms is in accordance with needs, and relationships with coworkers are amicable, then some will increase employee satisfaction at work, and job satisfaction will affect employee. Future research is suggested to include additional factors including organizational culture, employee motivation, leadership, loyalty, or commitment

This study aims to examine the effect of good corporate governance (GCG) mechanisms, leverage, and profitability on tax avoidance. The GCG mechanism is measured by several elements, such as the board of directors, independent commissioners and the audit committee. This research was conducted on energy sector companies as many as 19 companies out of 74 companies listed on the Indonesian Stock Exchange. Research data were obtained from financial reports and analyzed using multiple linear regression with the SPSS statistical program. The results of this study indicate that the board of directors and leverage have an effect on tax avoidance, while the independent commissioner, audit committee and profitability variables have no effect on tax avoidance

Long-term securities that are based on sharia principles are also called corporate tribes. This corporate sukuk is issued by issuers to sharia bondholders who then oblige the issuer to pay income to sharia bondholders in the form of profit sharing or margin and repay the bond funds when the time is due. One of the factors that can affect the growth of sukuk are macroeconomic variables, namely inflation and the Islamic stock index (ISSI). This study aims to determine how the influence of inflation and the Indonesian Islamic stock index (ISSI) on the growth of corporate sukuk in Indonesia partially or simultaneously. The type of research used is descriptive research. Then the data used in this study is secondary data obtained from the documentation of the financial services authority (OJK). Data analysis in this study used multiple linear regression using SPSS. The results of this study show that the inflation rate and the Islamic stock index (ISSI) simultaneously affect the growth of corporate sukuk. Partially the inflation rate has a significant effect on the growth of corporate sukuk, and the Indonesian Sharia Stock Index Variable (ISSI) has an insignificant effect on the growth of corporate sukuk.

This study aims to evaluate and document the development of research related to fraud in Indonesia so that it can become a literature review material for further analysis. This study uses the "Charting the Field" method developed by Hesford et al. (2007) with a population of 20 articles published in accredited national and international journals that examine factors influencing fraud in the government sector, with a period of 2013-2022, all of which can be accessed online. The research results show that systems and people can be the leading causes of fraud. The system may consist of a financial management system and officers or other individuals with power over finances. The main sources of fraud are weak institutions and dishonest officials and individuals.

The Covid-19 pandemic, in addition to having an impact on Indonesias economic growth which is a minus, also has a negative impact on almost all industrial sectors in Indonesia. One of the industrial sectors under pressure is the banking sector. The decline in the performance of the banking company will affect the companys profitability. There are many things that will be done by the principal to make efficiencies related to all kinds of expenses, one of the components that can be reviewed is the amount of executive compensation. This study aims to analyze the effect of ROA, credit growth, growth of third-party funds, NPLs, and Covid-19 on the amount of executive compensation for banking companies listed on the Indonesia Stock Exchange in 2018 to 2021. This research is a quantitative study that uses the puposive sampling method. The results of the study found that ROA, credit growth, and company size were able to influence the amount of executive compensation for banking companies in Indonesia. Meanwhile, the growth of deposits, NPLs, and the Covid-19 pandemic did not affect the amount of executive compensation for banking companies in Indonesia.

This study analysed the nexus among ICT support for core competencies, competitive advantage and firm performance using data obtained from managers of firms in Harare, Zimbabwe. The qualitative phenomenological approach focused on the manufacturing and service sub-sectors that informed the analysis. The study used purposive sampling to select a sample of 10 participants, five business managers and five ICT experts. In-depth interviews with chosen ICT experts from business organisations in Harare, Zimbabwe, were conducted to gather qualitative data. The studys findings were from using within-case and cross-case qualitative data analysis. Key results from the study indicate that ICT support for management talent is perceived to impact business performance and competitive advantage positively. ICT support for core competencies gives businesses a competitive advantage that positively impacts operational performance. When ICT investments combine with ICT management skills, a companys value maximises. For ICT-enabled core competencies to influence firm performance, firms need complementary managerial and strategic capabilities. This study is distinctive because it addresses the dynamic organisational capabilities and resource-based perspective as the base theories. The methodology goes against the innovation adoption theories of comparable earlier studies on ICT acceptability. Thus, this study contributes to the growing body of ICT literature by demonstrating that ICT-enabled core competencies are insufficient to establish and maintain a competitive advantage and singularly influence firm performance. It made it even more essential for a firm to consider how to meet better customer needs and capture value by having a well-thought-out ICT-embedded business model, business strategy, and innovation alignment

This study investigates the role of regional development as a new growth area and its contribution to regional development based on its natural and economic wealth potential. A rooms story is significant to create community welfare. This study used a descriptive method based on the results of field observations and secondary data, which were analyzed using the Gravity Model approach, Williamson Index and Location Quotient (LQ) analysis, and qualitative research. The results showed that the interaction between Sekotong and its surrounding areas was relatively high. It can be seen that the Sekotong-Sheet position has the most excellent gravity valueIt can also be explained that Sekotong currently has two mainstay sectors as the base sector, namely the Agriculture, Forestry, Fisheries, and Mining sector. The other three sectors, such as Wholesale and Information are potential sectors to become base sectors for the future. With the development of marine and hilly potentials through tourism, of course, the hope is that it will divert community activities from destroying nature (illegal gold mining) to actions to protect and preserve the surrounding environment. This study reveals that the changing of people characters from destructive mindset into the hospitality toward the environment.

This study is conducted to analyze the influence of application design, customer service, security privacy, and fulfillment towards customer loyalty through customer satisfaction and customer trust as intervening variable on the customers of Shopee in Medan, Indonesia.

Study purpose decide the affect intellectual capital and capital structur on value company, mediated by financial performance. This studies was conduct at banking firm on the Indonesia Stock Exchange in 2018-2021, where there were 46 company populations. Sampels taken use non-probability method sampling with purposive sampling tecnic, with criterias: 1) Banking firms publish consecutive financial reports, 2) Banking firms do not experience losses or negative profit during a certain period. There were 26 sample companies with 106 total observation companies. The technique analysis data use in this studies the path analysis method. Result of this study indicate intellectual capital, capital structure significant and positive impact on value firm, intellectual capital and capital structure has a positive and significant impact on financial performance, financial has significant and positive impact on value company, financial performance is could to mediate intellectual capital on value company, financial performance is could to mediate capital structure on banking company value on the Indonesia Stock Exchange in 2018-2021

This article aims to analyze the effects of foreign direct investment (IDE) on total factor productivity (PTF) in the Economic and Monetary Community of Central Africa (CEMAC). Using annual data for the period 1990-2020, the methodology was based on the Generalized Moments Method (MMG). The results of this research indicate that three variables positively influence total factor production. These are total factor productivity lagged one period, foreign direct investment and human capital. On the other hand, trade openness, labor force, gross fixed capital formation and political stability negatively explain total factor production. This suggests a series of policy recommendations.

In this paper, we test a conditional version of the international asset pricing model, using the multivariate GARCH process of De Santis and Gerard (1998).

This study aims to analyze financial planning, control, and recording carried out by Micro Small Enterprises (MSEs) in the culinary field in Selorejo Tourism Area, Malang Regency, Indonesia. The research approach used is descriptive quantitative with the aim of describing the implementation of financial planning and control carried out by business actors. To clarify and explore the application of financial planning and control carried out by business actors, the researchers complemented it with a qualitative approach. The analysis was conducted on business owners who are also business managers. Data was collected by means of questionnaires and in-depth interviews. Descriptive analysis is used to obtain data on the implementation of planning and control of small micro-financing handling carried businessmen. The results obtained were explored further based on the results of interviews from several respondents to get a more complete and detailed picture. The results showed that the most financial planning was carried out by business actors, namely 74%, the application of control was 58%, and the lowest was an application of recording business transactions, 33.5%. The most widely applied planning indicator is the preparation of an investment budget, while the setting of sales targets is the least applied. The most applied control indicator is physical and direct financial control, especially the separation of personal money from business money. Control by using records of business transactions historically is still very low, only limited to records of purchases and sales. Meanwhile, recording activities are carried out on a non-routine basis. The implementation of planning and control through business financial records is still low due to the lack of understanding of business actors about recording financial transactions and reporting results of operations and their benefits. The indication of this lack of understanding is shown by the educational background of most business actors who have graduated from elementary and junior high schools.

This study examined stress management strategies and employee performance in manufacturing firms in Edo State. Four research questions and four hypotheses guided this research.

The study examines merger and acquisition and the performance of insurance industry in Nigeria (pre-M&A 2011- 2015) and (post-M&A 2016-2020) five years each. The study adopts a sample of three (3) conveniently selected insurance firms in Nigeria. The study used profitability (PRF) as the dependent variable while investment income (IVI), underwriting profit, total asset (TA0 and shareholders wealth (SHE) as the independent variables. Panel data was used, Ordinary Least Squares estimation technique was also tested with the aid of E-views 9. The study found that the p-value for investment income in pre-M&A era is 0.3178 while post-M&A era is 0.000, this shows that investment income (IVI) has a significant effect on performance of insurance firms in post-M&A era in Nigeria because the p-value is less than 5% level of significance at the post M&A era. For underwriting profit there is a positive effect on profitability of insurance companies in Nigeria in the post-M&A era, the preM&A era was negative, furthermore, the p-value for pre-M&A era is 0.3636 while post-M&A era is 0.000, this shows that underwriting profit (UP) has a significant effect on performance of insurance firms in post-M&A era in Nigeria because the pvalue is less than 5% level of significance at the post M&A era. Total asset (TA) has a positive effect on profitability of insurance companies in Nigeria in the post-M&A era, the pre-M&A era was negative, furthermore, the p-value for pre-M&A era is 0.5147 while post-M&A era is 0.04. This shows that total asset (TA) has a significant effect on performance of insurance firms in postM&A era in Nigeria because the p-value is less than 5% level of significance at the post M&A era. Finally shareholders equity has a positive effect on profitability of insurance companies in Nigeria in both pre and post-M&A era. Furthermore, the p-value for pre-M&A era is 0.3748 while post-M&A era is 0.000. This shows that shareholders equity (SHE) has a significant effect on performance of insurance firms in post-M&A era in Nigeria because the p-value is less than 5% level of significance at the post M&A era. The study concludes that merger and acquisition have significant effect on the performance of insurance industry during the post merger and acquisition era. The study further recommended that government should encourage declining or distressed insurance companies to engage in merger/acquisition by providing incentives such as tax holiday, loss relief and capital allowance. Government should constantly provide the enabling and conducive environment for mergers and acquisitions.

This study aims to determine whether Lion Airs service quality including pre-flight, in-flight, post-flight and covid-19 protocol service quality affect passenger satisfaction and loyalty of Lion Air passengers in Medan.

In todays fast-paced era, many entrepreneurs compete to get more customers, loyal and able to repurchase the products or services offered. On that basis, this research will examine the quality of service and facilities to consumer loyalty moderated by consumer satisfaction.

This study aims to analyze the effect of Work Ability, Work Motivation, and Job Satisfaction on Employee Performance. This research is conclusive and classified as causal research using a quantitative approach.

This study is intended to investigate whether the Indonesian Reference Index, in this case, the LQ 45, consistently applies the principles of prudent investment, known as the Buffettology principle. Buffettology which is a derivative of its predecessor Benjamin Graham, has several characteristics or yardsticks in investment and financial decisions. Buffettology which requires a careful choice of companies or stocks, in terms of the Debt to Equity ratio, should be below 0.5 and have current assets to current debt ratio above 1.5. Another thing is to choose a company with an undervalued category but has good prospects. This study takes a research sample of 32 companies that are members of the LQ-45 option outside the banking sector that are traded on the Indonesian Stock Exchange for a period from 2010 to 2021. This study finds that the Debt to Equity ratio variable greatly affects stock returns and Net profit margin. with a negative effect. This means that the smaller the value of the DE ratio, the higher the companys return . The natural Quick ratio variable, which is defined as the ratio of current assets to current liabilities, also significantly affects stock returns. The NPM variable also affects the companys return positively. In this case, investors expectations of companies that have low DE are more considered to have prospects as good companies in the future, in addition to the high ratio of Quick ratio and NPM ratio. The managerial implication of this research is the need for financial services authorities to pay attention to excessive company performance in debt expansion.

This research aims to analyze the influence of internal macroeconomic factors that can formulate strategies for developing banking financial performance, and how much influence these factors have on banking financial performance.

This study uses data of employees of enterprises in Hanoi City, Vietnam during 2021-2022. The data used for analysis and regression consists of 618 observations.

This paper studies the effects of technological innovation and export on product innovation at small and medium Vietnamese enterprises (SMEs).

A company in running its business is always directed at predetermined goals, including maximizing profitability for the welfare of shareholders and company owners.

The research aimed to improve the level of sustainable performance in the economic units, especially the industrial ones. This is done by studying and analyzing the theoretical foundations and knowledge foundations for each of the input / output analysis and green technological innovation and evaluating the level of application of the Iraqi industrial economic units for them by choosing the Al-Zawraa General Company in Baghdad as a place for research. That company is one of the subsidiaries of the Iraqi Ministry of Industry and Minerals. An applied study was conducted on the company for the period (2020-2021). The extent of its use of green technology in its production and operational processes was evaluated by relying on sustainable performance indicators. The efficiency of natural and human resources, waste, air emissions, and water pollution were analyzed and diagnosed for solar photovoltaic energy systems, cost accounting by (IOA), and fault handling and sustainable performance improvement by (GTI). The research reached a set of conclusions, the most important of which was the suffering of the company under study from the lack of central government support for it and the failure to provide sufficient financial allocations for the application of green technology innovations. There are also no current or future visions for dealing with the waste and emissions caused by solar energy systems after the end of their lifespan. The application of (IOA) and (CTI) enables the economic unit in question to achieve many sustainable advantages, including: saving natural resources and improving the efficiency of their use, reducing costs, increasing market share and maximizing its profits, providing environmentally friendly products and services of high quality and efficiency, creating A supportive environment for creative ideas, supporting the process of sustainable decision-making, enhancing sustainable competitive advantages, contributing to preparing sustainable reports by diagnosing environmental, creative and other sustainable costs, and then improving its level of sustainable performance.

Based on the increased interest on bank size in literature, we sought to investigate the effect of large banks on bank earnings volatility in Kenya banking system. Our data cover the period from 2005 to 2020. Included in our analysis is ROA volatility (ROE volatility) and market volatility, as measures of bank earnings volatility at bank level and at market level respectively. In addition, we used bank risk, at individual bank level and at market level, for further analysis in our model. Our findings have shown that bank size positively and significantly affect the bank earnings volatility as measured using ROA volatility, but an inverse and insignificant effect on ROE volatility. We also find that growth in bank size positively and significantly affect their individual risk exposure, but does not increase the market risk. Our findings have policy implications in considering optimal bank size, bank risk and systemic risk.

This study examined the impact of intermediation of commercial banks on capital formation in Nigeria.

The purpose of this study was to analyze the effect of changes in village progress on the operating revenues of village-owned enterprises (BUMDesa).

The purpose of this study is to most of which indicate that human resource accounting disclosures have an influence on company performance, which refers to the research of al Mamun (2009) and Widodo (2014). Seeing that there are not many studies in Indonesia that examine the disclosure practices of human resource accounting in Indonesian companies and their relationship to company performance, it is very appropriate to conduct further research in Indonesia and contribute to novelty to this research. Research that can provide empirical evidence to practitioners and regulators that human resource accounting has great benefits for companies on financial performance. This research is a descriptive quantitative study with the type of describing the factors that affect the level of human resource accounting disclosure. The data used is secondary data from annual financial reports (annual reports) published on the Indonesia Stock Exchange (IDX) through the website www.idx.co.id in the 2017-2018 period. The population that is the object of this research is manufacturing and financing companies listed on the IDX in 2017-2018. The sample data used in this study were 113 manufacturing and financial companies listed on the Indonesia Stock Exchange (IDX) from 2017-2018. The statistical analysis used is the multiple linear regression approach.

The tourism sector is very vulnerable to the influence of situations that result in the decline or cancellation of tourist visits, such as: the tension of the countrys political situation, natural disasters, the global economic downturn, terrorism and security issues, human rights issues, and most recently related to epidemic situations Covid-19 pandemic. The island of Bali has really felt the bad impact of the Covid-19 Pandemic, where the decrease in foreign tourist arrivals to Bali caused many tourism industries in Bali to close which caused many employees to be laid off and even laid off. An "anomaly" occurred in Babahan Village because precisely during the Covid-19 Pandemic the development and development of the Babahan Rural Tourism was very strong and community participation was also high. A qualitative approach with a combination of FGD and Likert Scale Analysis and Importance Performance Analysis was used to find a naturalist pattern of community participation according to the situation and the benefits it brought to a sustainable rural tourism. The results of data analysis will be presented in a qualitative descriptive manner to provide a clear picture of the motivation and patterns of community participation towards sustainable rural tourism. The results showed that the motivation for community participation was the desire to advance by 33%, high responsibility for their work by 26%, motivation to do their best work by 21%, the desire to learn to master their work by 11%, and recognition of the performance carried out by 9%. According to Tosuns Participation Typology (1999), the participation of the Babahan Rural Tourism community includes "Spontaneous Participation", where the pattern of community participation in the development of the Babahan Rural Tourism is: 1) Undercurrent; 2) Active participation and direct involvement; 3) Participation in the entire development process including decision making; 4) Receive benefits; and 5) Participation in evaluating.

This study aims to examine and analyze the impact of Working Capital Management by measuring the Days Inventory Oustanding (DIO), Days Sales Outstanding (DSO), and Days Payable Oustanding (DPO) on Return on Assets (ROA) in automotive and component sub-sector firms listed on the IDX from 2011 to 2021. The sampling technique employed was a purposive sample of 11 businesses with 121 observations for 2011-2021 in the IDX-listed automotive and component sub-sectors. Panel data regression using the Common Effect Model is the method of analysis used. The results of this study reveal that the DIO and DPO have a significant negative effect on ROA, whereas the DSO has a positive effect. It is recommended that, while formulating optimal capital budgeting practices, businesses consider Working Capital Management. This papers findings may help firm managers optimize their working capital management practices. The studys identification of working capital management as a substantial influence on firm profitability can interest policymakers.

This study aims to determine the effect of the quality of sustainability disclosure and the quality of risk earnings on investment and its impact on market value added (MVA) in manufacturing companies listed on the Indonesia Stock Exchange. The research design used is causal research with a population of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. This study used a purposive sampling method with a total sample of 69 which are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2021 and uses software E -Views version 12. The results of the study obtained partially (1) the quality of sustainability disclosure has a significant positive effect on investment risk, (2) earnings quality shows a negative effect on investment risk, (3) investment risk shows a negative and significant effect on Market Added Value (MVA) ) , (4) the quality of sustainability disclosure has a significant positive effect on Market Value Added (MVA), (5) earnings quality has no effect on Market Value Added (MVA), (6) The quality of sustainability disclosure has a strong direct effect on Market Value Added ( MVA), investment risk does not mediate, and (7) earnings quality has no significant direct effect on Market Value Added (MVA), risk does not mediate the effect of earnings quality on Market Value Added (MVA).