This research delves into the essential connection between audit committee characteristics and the ESG performance of corporations in Indonesia. Existing studies emphasize the pivotal role of audit committees in shaping ESG outcomes, focusing on factors like independence, expertise, and committee size. However, there is a limited comprehensive examination of these dynamics within the context of Indonesian businesses. The study seeks to empirically examine the correlation between audit committee characteristics and corporate ESG performance among listed companies on the Indonesia Stock Exchange, explicitly exploring four key attributes. The results highlight a noteworthy influence of Audit Expertise and Internal Auditor characteristics on corporate ESG performance. These findings provide valuable insights for companies, auditors, and policymakers, offering empirical evidence to enhance comprehension and practices related to corporate governance and ESG performance. Furthermore, the studys implications extend beyond the Indonesian context, contributing to a broader understanding of the global discourse on sustainable business practices.

The objective of this study is to analyze the implementation of competitive advantages of local government equity participation in Regional Development Banks for the October 2020 period in the category of commercial banks based on business activities. The research aims to develop an optimal implementation model for regional equity participation in Regional Development Banks, which should be integrated with the planning and budgeting system and regional development priorities. This study utilizes a qualitative approach to provide an accurate description of the process analysis. Direct data sources from 27 highly competent informants in regional equity participation in the Regional Development Banks of Bengkulu Province and Central Sulawesi Province were used. The research process involved a series of questions and procedures, and data collection typically occurred in participant settings. The data analysis was conducted inductively, progressing from specific to general themes. According to the study results, although 25 Regional General Treasurers serve as Regional Financial Management Officials and employ a low-cost strategy, only 20 of them (80% of informants) believe that the implementation of this strategy provides a competitive advantage. The remaining 5 Regional General Treasurers did not express an opinion. According to five regional financial management officials, the Bengkulu Regional Development Bank and the Central Sulawesi Regional Development Bank are not currently implementing cost-saving strategies in their capital participation processes. This information was reported by 20% of the informants.

This research is a proof-of-concept of important functions and/or characteristics analytically and experimentally. Transfer pricing is a company action that can add potential tax losses to state revenues. The purpose of this study is to analyze the effect of tunneling incentives and bonus mechanisms on transfer pricing during the Covid-19 pandemic. In addition, this study also examines tax minimization as a moderating variable for the effect of tunneling incentives and bonus mechanisms on transfer pricing. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses multiple regression analysis and moderate regression analysis with statistical product and service solution version 23. The benefit of this research is to increase the literature related to transfer pricing. Tunneling Incentive, bonus mechanism has no effect on transfer pricing and tax minimization cannot strengthen the influence of Tunneling Incentive, bonus mechanism on transfer pricing.

The launching of UN SDGs and 2030 resolution has sparked a new concept and perspective regarding the problem that we faced right now. The framework explicitly mention 5P as the main pillars of SDG while having the same characteristics as triple bottom line, with addition of peace and partnership aspects. This research uses purposive sampling to gain a proper sample from Indonesias energy sector from 2020-2022. Data extracted from companys sustainability report using content analysis approach with several criteria. The number then fitted into a model with PLS-SEM and analysed using path coefficient and significance of p value. Some company disclosed more sustainability information through their sustainability report compared to the other. Planet aspect are having a positive and significant correlation, with People and Prosperity having a positive but not significant correlation and Peace and Partnership are having a negative and insignificant correlation. This study needs to be confirmed or re-evaluate by other researcher to further justify the proposition of the new concept, namely 5P.

This research aims to examine the influence of financial literation and demographic factors on investment decision of government officers in Jabodetabek. The study also tests the role of overconfident as a mediating variable in this relationship. Data collection uses a simple random sampling method using a questionnaire via an online survey to 194 respondents. Data analysis was carried out using the Structural Equation Modelling (SEM) technique with the help of the Partial Least Square (PLS) analysis tool. The results of this research show that financial literation has positive significant effect direct and indirectly on investment decision. Contrary, demographic factor does not have direct and indirect effect significantly. This study provides evidence and valuable insight on how government officers make their investment decision. The novelty of this study is that demographic factor does not affect significantly on investment decision thru overconfident. By understanding government officer profile, this study suggests to make a clear regulation to encourage investment decision as its benefit to their financial management to be and as the vital instrument to Indonesian economic growth.

The development of the digitalization era requires batik craftsmen MSMEs Seberang Jambi City to innovate through the local industrial sector and prepare themselves to compete globally by increasing production productivity so that the products produced have commercial selling value and can maintain their sustainable existence This phenomenon provides an opportunity to revitalize the batik industry sub-sector Seberang Jambi City so that it can accelerate achievements in maintaining the sustainable existence of batik MSMEs. One of them is by innovating products and E-Commerce portal models in managing MSMEs batik craftsmen based on industrial sustainability Seberang Jambi City. This research is included in the type of development research to create an innovation model for batik products into home decor using the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) model. This research will be carried out in Seberang Jambi City which consists of two sub-districts, namely Olak Kemang sub-district and Pelayangan sub-district, which are potential areas for MSMEs for Jambi Batik craftsmen originating from this area. The data analysis technique in this research uses descriptive qualitative. The research results show that the innovation of batik products into batik home decor products such as sofa cushions, wall decorations and others is considered worthy of development as a means of sustainability for the activities of the MSME Batik industry Seberang Jambi City. The E-commerce portal developed under the name "Lapak Batik" is considered suitable as a development for online marketers to make it easier for batik craftsmen in Batik MSMEs across Jambi City to market their products and develop the products they innovate. Evaluation of the product development of innovative batik products into batik home decor and the e-commerce portal "Lapak Batik" was declared feasible to be implemented in assisting batik MSME business activities Seberang Jambi City.

The purpose of this study is to introduce a new concept which is the integration of Self-efficacy theory and uluhiyah values which are derived from Islamic values, namely uluhiyah Remote working. Self-efficacy emphasizes a persons belief in his ability to exercise control over his own functioning and over the events that affect his life. Meanwhile, Uluhiyah has the meaning of being confident in ones abilities, trying and relying only on Allah SWT, so that URW is defined as belief in ones ability to work remotely to achieve work performance with confidence in involvement, help and success solely from Allah SWT. Embodied in Uluhiyahs concept of self-efficacy include: The newly developed measures presented in this articles contribution are framed in major competency categories with 8 dimensions for scale development, It is based on the premise that, when working remotely, employees need: technology skills (E-skills), Trust building skills (Trust competency)), Remote social skills (Remote social skills (Social & Relational Competency)), Remote emotional skills (Emotional Competency)), Ones belief in Allah and his hope for the grace of His help, the involvement of Allah in human endeavors, and success that comes solely from Allah SWT.

This study examines the effect of capital intensity and corporate social responsibility (CSR) on tax aggressiveness, with a focus on the moderating role of the audit committee in the context of corporate governance. Using purposive sampling, data from 88 basic industry and chemical sub-sector firms listed on the Indonesian Stock Exchange for 2018-2021 were analysed through panel data regression. Findings reveal a significant negative association between capital intensity and tax aggressiveness, while CSR exhibits a positive and significant effect. Additionally, the audit committee was identified as a moderator, influencing the relationship between capital intensity, CSR, and tax aggressiveness. This contributes to tax aggressiveness literature, offering empirical insights into upper echelon theory, aiding shareholders in informed investment decisions. However, the studys limitation lies in exclusively employing GAAP ETR for tax aggressiveness measurement, impacting result generalizability.

This research has several objectives, about cayenne pepper farmers characteristic and the main aim of which is to determine the influence of land area, seed costs, fertilizer costs, agricultural chemicals costs, labor costs, farming experience and climate on the amount of cayenne pepper production. The research results show that the land area (X1), seed cost (X2), fertilizer costs (X3) and agricultural chemicals costs (X4) has a significant effect on cayenne pepper production, while labor costs (X5) did not have a significant effect on cayenne pepper production, the role of climate was analyzed using a questionnaire showing that respondents agreed that climate had an effect on cayenne pepper production.

This study measures the effect of banking distribution channels and financial services promotion on public interest in becoming customers of Bank Bengkulu Main Branch Office. This research uses a quantitative approach. The method used is the survey method. The data collection tool used a questionnaire distributed to 120 community respondents in Bengkulu City. The questionnaire was distributed online using the goofle form facility which was distributed to respondents via the whatsapp group. The data analysis method in this study uses multiple regression analysis. Hypothesis testing uses the F test, t test, and coefficient of determination testing procedures. From the results of research and discussion it is known that: (1) Banking distribution channels have a significant effect on public interest in becoming Bank Bengkulu customers; (2) Financial services promotion has a significant effect on public interest in becoming Bank Bengkulu customers; and (3) Banking distribution channels and financial services promotion simultaneously have a significant effect on public interest in becoming Bank Bengkulu customers.

The main purpose of this study is to examine the effect of influencer credibility, brand originality image, and price consciousness on the consumer trust in local brands of beauty products. The sample in this study was young Indonesian female consumers aged between 17 and 38 years. This study shows that influencer credibility and price consciousness affect the trust of local brands of beauty products, while brand originality image does not affect brand trust. The study provides useful managerial implications for local brands to compete in the countrys market.

This research was conducted to analyze debt management and its impact on profitability and company value. The number of companies or sample in this study was 75 companies. All research objects are non-financial companies listed in the Kompas 100 Index. Data analysis was performed with the Kruskal-Wallis Test. This study found that different debt management can produce different profitability or debt management negatively affects profitability. However, differences in debt management do not cause differences in company value or debt management does not affect company value.

The aim of this research is to identify the influence of village funds and village original income on the village development index in Balesari Village, Malang Regency. This research uses a quantitative approach with data on village funds, village original income, and village development index for Balesari Village from 2019 to 2022. Regression analysis was carried out using E-Views software. The results showed that village funds and village original income had no effect on village index building Balesari Village. This is because Balesari Village is in the process of pioneering BUMDes with the potential of its villages natural wealth, thus influencing the distribution of village funds which are more focused on BUMDes development which is expected to have a direct impact on Developing Village Index in the future.

Foreign Direct Investment (FDI) is the interaction of the rest of the world with a domestic economy. These interactions influence economic growth, depending on a number of determinants, such as: foreign trade policy, corruption, security, form and system of government, exchange rate, monetary and fiscal policy, economic equipment, infrastructure and availability of human capital, etc. The amount of FDI a sector will attract will be empirically determined, and its importance to the country will go a long way in determining the countrys focus on continued economic growth. This study examined the impact of FDI on Nigerias economic growth. The study focused on two key variables, namely FDI inflow and Nigerias economic growth. Economic growth, the independent variable, is represented by three substitutes; Gross domestic product, gross investment and labor productivity. The investigation period extended from 2010 to 2019. In this study, the correlative research design was chosen. Descriptive statistics, Pearsons correlation, and regression analysis with SPSS 23 were used to analyze the secondary data collected from the National Bureau of Statistics Reports. The study found out that FDI has a negative but insignificant association with Nigerias economic growth. The study, therefore, made the following recommendations: the government should encourage economic growth through start-ups, entrepreneurship and innovation; Nigeria should invest and accumulate knowledge, human/physical capital and promote the adoption of technologies; finally, domestic savings should be mobilized by the government through tax cuts, job creation, and improving the financial system to increase capital formation.

The study assessed reward packages and employee performance of commercial banks in Delta State, Nigeria and determined the effect of recognition on employee performance; the effects of bonuses on employee performance in commercial banks and the effects of health insurance on employee performance in commercial banks in Delta State. The cross-sectional design was used specifically for the survey method. 355 samples were collected from bank employees selected from eight (8) major commercial banks (Zenith Bank, First Bank, United Bank of Africa, United Bank of Africa, Guaranty Trust Bank, Access Bank, Unity Bank, Fidelity Bank and Ecobank) in Delta State were used for the study. The instruments for data collection were research survey method and validated by using Cronbach experimental design and experts in the Department of Business Administration. The reliability of the instrument was established using Cronbach method which yielded co-efficient index as pretest of 0.81. Data were collected by administering 355 copies of the questionnaire of which 342 were retrieved. The data obtained were analyzed using mean, standard deviation, and multiple regressions. The result of the hypotheses tested showed that recognition, bonuses, and health insurance have significant effects on employee performance in commercial banks in Delta State. The study revealed that the facets of reward packages such as recognition, bonuses, and health insurance could significantly affect employee performance in commercial banks in Delta State. It was recommended that commercial banks should consider all factors like recognition, bonuses, and health insurance which have significant effects of employee performance in commercial banks in Delta State. The study contributed to knowledge by revealing the importance of reward packages on employee performance in commercial banks in Delta State.

Through the survey process on annual reports, the authors found that companies mainly make simple comparisons between this year and last year, a few companies make comparisons with the industry average, analyzed using charts, however, no company has yet conducted factor analysis to find the influencing causes and thereby have a basis to propose solutions to improve the companys profitability. In this article, the group proposes to apply the Dupont model to perform analysis applicable to listed energy trading companies.

This study aims to provide empirical evidence on the influence of thin capitalization, transfer pricing, and audit quality on tax avoidance. The dependent variable in this study is tax avoidance using Effective Tax Rate (ETR) proxies and dummy tax haven categories. Meanwhile, the independent variables in this study are thin capitalization with MAD ratio proxies and transfer pricing measured using related party receivables proxies. Furthermore, this study also uses a moderation variable, namely audit quality. Audit quality is measured using Big Four KAP proxies and dummy auditors industry specialization. This research uses a sample of 250 manufacturing company listed on the Indonesia Stock Exchange in 2018-2022. The results of this study show that transfer pricing affects tax avoidance, and audit quality can mitigate the influence of thin capitalization and transfer pricing affects tax avoidance.

This research examines the relationship of rice production as the endogenous variable in a production function theory that considers key exogenous factors such as fertilizer consumption, irrigation water use, agricultural machinery, poverty rate, and agricultural land area. The study reveals the interdependencies shaping rice production in the Philippines. Applying the Cobb- Douglas function enhanced through the random forest regression algorithm establishes fertilizer consumptions focal role, focusing its essential impact on rice yields. Proper allocation of irrigation, access to agriculture machinery, poverty alleviation, and effective land use appear as significant contributors to overall production, defining 98% of the variability in rice production in random forests in both the in-sample and out-of-sample results. The findings emphasize the necessity for holistic strategies in agricultural planning, aiming for targeted interventions in fertilizer management, irrigation infrastructure, mechanized farming, poverty alleviation, and land-use.

The background of the research is rooted in the pivotal role of Smart Transaction Systems in the digital transformation of Small and Medium-sized Enterprises (SMEs) within the batik industry in Semarang, Indonesia, amid the burgeoning Smart Economy era. The study aims to comprehensively explore the impact of national regulations, particularly the Information and Electronic Transactions Law (UU ITE), on the utilization of Smart Transaction Systems in electronic commerce by batik SMEs during the Digital Literacy Smart Economy era. To achieve its objectives, the research employs an analytical and evaluative approach, scrutinizing the legal framework, including UU ITE and related regulations, while also conducting an in-depth analysis of the implications and benefits for SMEs and consumers. The studys findings and conclusions highlight the impact of UU ITE on the efficiency of transactions ensuring security and legal protection for both batik SMEs and consumers. The research emphasizes the need for regulations governing Smart Transaction Systems to build trust, enhance security and promote growth for SMEs. The study is unique due to its examination of how UU ITE and Smart Transaction Technologies work providing insights into the legal and technological complexities in todays rapidly evolving digital landscape. The implications of the research, to improving frameworks that support SMEs digital initiatives fostering development and ensuring consumer safety in the era of the Smart Economy.

Increasing employee productivity is certainly not easy and cannot be separated from adaptive efforts to developments and changes that occur. Facing various social and environmental phenomena that occur, of course the role of human resource management must be to be able to determine the right strategy to remain focused on achieving optimal employee productivity. In the current era of digitalization, the need to accelerate the achievement of employee productivity with advances in information technology is absolutely necessary. Changes in employee mindset and culture set regarding the use of various information technology facilities used by the organization must be realized so that the character of employees who are technologically literate and have digital competence can also be formed. The simplification of government bureaucracy, which is also a milestone in efforts to support increasing the competence and expertise of the State Civil Apparatus (ASN), must also be marked by the governments readiness to pay more specific attention to the digital literacy skills of each of its employees. own. Especially in the era of digital transformation and post-pandemic Corona Virus Disease 2019 (Covid-19), ASN are increasingly required to increase their digital literacy in order to increase work productivity which is the unit of measure for organizational success and performance. On the other hand, the strategic step that the government needs to take to increase employee productivity is to strengthen facilitating conditions which are believed to have a very significant influence on employee productivity. Based on the results of this research, it was found that digital literacy and facilitating conditions have a significant effect on employee productivity.

This research aims to test and analyze the influence of social media marketing on customer loyalty, test and analyze the influence of corporate image on customer loyalty, test and analyze the influence of social media marketing on customer satisfaction, test and analyze the influence of corporate image on customer satisfaction, test and analyze the influence customer satisfaction on customer loyalty, testing and analyzing customer satisfaction mediates the influence of social media marketing on customer loyalty, and testing and analyzing customer satisfaction mediates the influence of corporate image on customer loyalty. The sample in this study was 150 respondents. The data analysis technique uses SEM-PLS. The analysis results show that social media marketing has an effect on customer loyalty. Corporate image influences customer loyalty. Social media marketing influences customer satisfaction. Corporate image influences customer satisfaction. Customer satisfaction influences customer loyalty. Customer satisfaction mediates the influence of social media marketing on customer satisfaction. Customer satisfaction mediates the influence of corporate image on customer satisfaction.

This study aims to examine and determine the effect of Good Corporate Governance and profitability on tax aggressiveness. The research method used is a quantitative method. The data used is secondary data in the form of financial reports of mining sector companies listed on the Indonesia Stock Exchange for 4 observation periods, namely between 2018-2021 obtained from the official IDX website and company website. Determination of the sample using purposive sampling so that the data obtained were 13 mining companies and 52 research sample data. Furthermore, the data analysis used is an analysis in the form of multiple linear regression tests. The results showed that good corporate governance has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, firm size has not moderated the effect of profitability on tax aggressiveness and firm size has not moderated the effect of institutional ownership on tax aggressiveness.

Internet media has become a tool that provides a means for open company financial reporting as information for external parties because openness can reduce the level of information asymmetry that can occur in financial reports, so that it can accelerate company growth. The nature and characteristics of the internet which is easy to spread (pervasiveness), knows no borders (borderlessness), is timely (real time), low cost (low cost), makes disclosing information via the company website easier in finding all the necessary information related to the company, without having to incur high costs, Abdillah (2015). The development of the internet has created a new way of conveying company financial report information, namely using the Internet Financial Repoting (IFR) system, Yuli Kurniawati (2018). Every company has had many improvements in terms of company profits. Profitability is an indicator measuring management performance in managing company assets which can be shown by increasing profits that can be generated by the company. By indicating that the greater the companys profitability value, the company has good performance management. The liquidity ratio is an indicator of the level of a companys ability to pay short-term obligations. If the company is illiquid, there is a tendency for the company to experience bankruptcy. The ratio is prorated using the Current Ratio, which is about the comparison between current assets and current liabilities. The leverage ratio is a ratio that is an indicator of a companys capital structure. A high level of leverage can encourage management to carry out Internet Financial Reporting to take advantage of opportunities for good information from the company. Company size is a description of how big or small a company is, which can be measured by the size of the asset value, total sales, or the market value of the companys equity. Profitability and leverage influence the Internet Financial Report, while liquidity has no influence on the Internet Financial Report. Size can strengthen the influence of leverage on the Internet Financial Report, while size cannot strengthen the influence of profitability and liquidity on the Internet Financial Report

This study aimed at evaluating how credit risk management practices affect the loan performance of Fintech companies in Kenya. In particular, the study determined how credit terms, credit analysis, and credit mitigation affected loan performance. The research design used for the study was descriptive with the responders being credit officers from the Fintech companies in Kenya. Descriptive and inferential statistics were used to examine the information gathered from 62 Fintech companies through a primary data study that relied on questionnaires for data collection. Data collected was analyzed using descriptive statistics that yield tables, charts, mean and standard deviation that gave meaning to the data collected. The regression equation revealed that the predictors were significant and explained the model at an R squared of 80.5% to yield the study findings that credit risk management play a critical role in determining how well Fintech companies in Kenya operate when it comes to borrowing money and expanding their loan portfolio.

This study aims to identify and analyze the impact of work-life balance on equitable distribution through the ambiguity of its role in PT. Cipta Mandala Indonesia in Surabaya. This study uses a quantitative approach where the population of this study are employees of PT. Cipta Mandala Indonesia with a sample of 50 respondents. The sampling method used is the non-probability sampling method, or saturated sampling. The data analysis technique used is partial least squares (PLS) using SmartPLS software. The results showed that: 1) Work-life balance had a significant and positive effect on role instability at PT. Cipta Mandala Indonesia in Surabaya. 2) Work-life balance has a large positive influence on the distribution of PT. Cipta Mandala Indonesia in Surabaya. 3) Role ambiguity has an important and positive effect on the distributive justice of PT. Cipta Mandala Indonesia in Surabaya.

Purpose: identify the development of projects which are working with CPEC and small level businessmen are getting positive or negative benefits from these projects. Their social status and culture remained in good way or negative way. This study find out the problems and hurdles which normally businessmen are facing and solutions to overcome of the hurdles which can become the solution of CPEC completion. Design/ Methodology/ Approach: in this study quantitative and qualitative designed were implemented and convenient sampling techniques was used from the concerning region. A semi-structured in depth interview was conducted with small level businessmen directly concern with CPEC projects. Researcher used thematic analysis and structured questionnaire with required respondents who were directly affected from CPEC projects. A total 500 respondents were chosen and convenience sampling approach was used with different types of small level of businessmen. Findings: research explained the knowledge of respondents about CPEC (86.4%) was aware and only (13.6%) respondents were not known to CPEC projects. Study also explored that total 500 respondents from which 382(76.4%) purchasing Chinese products while only 118(23.6) were not purchasing Chinese products. Social, cultural and economic impacts were seen in positive direction which small level of businessmen perceiving and expecting. Small level businessmen were mostly exploited from big stakeholders and governments taxes implementations. Implications /Value/Originality: This is the facts CPEC and its projects are for the welfare of society. Small level businessmen cannot ignore there, their participation in these projects should be compulsory because mostly small level business were observed in markets. Local community and their cultural values are their identity which should maintain on every condition. Both side governments and policy makers should so assign the projects accordingly the socio-economic status of all nationals

This study aims to examine and obtain empirical evidence that Profitability, Dividend Policy and Capital Structure, affect the firm value of consumer goods industry sector listed in Indonesia Stock Exchange in the 2011-2021 period. The study was conducted on 18 manufacturing companies listed in the Indonesia Stock Exchange for the period 2011 – 2021. The data used in this study is regression analysis multiple. The method used in this research is explanatory with a quantitative approach and the sampling used is simple purposive sampling. Analysis Explanatory is used to explain the relationships between the variables firm value, that profitability, dividend policy and capital sructure. The results show that profitability, dividend policy and capital structure has a positive effect on firm value. The results also show that the simultaneous test concludes that all independent variables affect the dependent variable.

The rapid advancement of technology in modern civilization has brought about unprecedented levels of stress in peoples lives, leading to various lifestyle diseases. This article delves into the ancient wi sdom found in Indian scriptures, which provide unique ways to deal with stress and overcome negative psychological influences. It highlights the negative impact of modern technology on stress levels and lifestyle diseases. It explores the three steps of s tress analysis, finding the root cause, and eliminating stress as described in various scriptures. It emphasizes the importance of maintaining a balanced mind, practicing detachment, and cultivating even mindedness in different life situations. The role of yoga in stress management is also emphasized, along with the principles of healthy habits, meditation, and the removal of six foes. The document references teachings from the Bhagavad Gita, Ramacharitmanas, and other ancient scriptures, highlighting their relevance in leading a stress free life. Additionally, it touches on the concept of Prakriti in Ayurveda, the impact of meditation on mental disorders, and the significance of ancient Indian scriptures in the present era. The article stresses the relevanc e of ancient Indian scriptures in contemporary society, particularly in promoting mental well being and offering effective stress management strategies. By embracing the principles outlined in these scriptures, individuals can cultivate resilience, balance , and a healthy lifestyle, ultimately leading to a stress free and harmonious existence.

This study aims to analyze the effect of motivation, job satisfaction on performance and work discipline then analyze the effect of work discipline on performance and to analyze the role of work discipline in moderating the effect of motivation and job satisfaction on performance. The sample was calculated using the Slovin formula so that the sample obtained was 133 employees of PT Truba Jaga Cita with random sampling. The analysis technique used is quantitative statistics with the Structural Equation Model (SEM) program PLS projection method. The results showed that motivation and job satisfaction directly affect performance and work discipline then work discipline is able to moderate the influence of motivation and job satisfaction on performance. Then work discipline directly affects performance

Indonesia is the largest nutmeg exporter in the world. Indonesian nutmeg tends to experience an increase in export volume every year. However, the development of nutmeg exports is still experiencing fluctuations during the 2011–2022 period. This research aims to analyse the export competitiveness of Indonesian whole nutmeg seeds in the international market and the competitive position of whole nutmeg seeds in export destination countries in the period 2011–2022. This research uses secondary data, namely in the form of time series data for 12 years, namely the years 2011–2022. The data were analysed using revealed comparative advantage (RCA) and dynamic revealed comparative advantage (DRCA) analyses. Research results using Revealed Comparative Advantage (RCA) show that Indonesian whole nutmeg seeds are competitive in the international market. Indonesian nutmeg in ten export destination countries is also competitive, with the highest competitiveness of whole nutmeg in Germany, Italy, and the Netherlands. Based on the Dynamic Revealed Comparative Advantage (DRCA) analysis, the results show that product competitiveness growth is always positive in Japan, leading to Japans competitive position becoming a rising star in the fourth period (2020–2022).

This research aims to analyze the influence of financial literacy, social interaction, and use of technology on students stock investment interest. The population in this study was 35 active former members of the KSPM Mercu Buana University Class of 2022-2023. The data collection method is a survey method, with a research instrument, namely a uuestionnaire. The sampling method used is a saturated sample where all members of the population are used as samples. The data analysis method uses Structural Euuation Model-Partial Least Suuare. This research proves that the financial literacy variable has a positive and significant effect on students interest in investing in shares, while the variables of social interaction and use of technology have no effect on students interest in investing in shares.

Noodles are a favorite food among students many culinary names for these noodles are called unique names such as devil noodles dower noodles. This research aims to determine the influence of price promotion product quality on purchasing decisions at Mie KBR Jember. The population in this study were consumers of KBR Jember Noodles. Samples were taken using the accidental sampling method. The sample size of 37 respondents with the n 30 method is a large sample. Reliability tests and validity tests are carried out to test research measuring instruments or research questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that price has no impact on purchasing decisions. Promotions succeeded in increasing peoples purchasing decisions. Meanwhile product quality does not have a significant positive effect on purchasing decisions at Mie KBR Jember.

One of the tax avoidance schemes undertaken by companies, especially multinational companies, is transfer pricing. Transfer pricing decisions in tax avoidance can depend on environmental uncertainty. This research analyzes the effect of transfer pricing on tax avoidance and environmental uncertainty as moderating variables in multinational companies. Secondary data from annual reports or financial statements are used as sample data. The sample used is 195 from 39 firms that appropriate the criteria of 113 companies on the Indonesia Stock Exchange (BEI) during 2018-2022 in the non-cyclical consumer sector. The analysis of this research is a regression with a moderating variable. We argue that transfer pricing is undertaken to tax avoidance practices and the decision to avoid tax by transfer pricing is influenced by environmental uncertainty. This studys results show that transfer pricing affects tax avoidance positively. In addition, environmental uncertainty can moderate that influence. The value of transfer pricing is linearly related to the value of tax avoidance. That value is strengthened by environmental uncertainty.

This study seeks to assess the impact of Performance Expectations, Business Expectations, Facility Conditions, and Social Influences on Customer Satisfaction, influencing the intention to reuse the new PLN Mobile Application. The investigation centers on PT. PLN (Persero) Aceh Distribution Main Unit, a segment of the Indonesia National Electricity Company, and targets all PLN customers utilizing the new mobile application at the Aceh Main Distribution Unit. Sample size determination employs the Raosoft method, resulting in a total of 196 participants. The data analysis employs Structural Equation Modeling (SEM) techniques, facilitated by SPSS and Amos software. Among the nine direct influence hypotheses tested, three—namely, social influence on Intention to Reuse, the influence of Performance Expectations on Intention to Reuse, and the influence of Business Expectations on Intention to Reuse—were found to be nonsignificant. In contrast, of the four indirect hypotheses tested, two demonstrated a significant impact.

E-service quality is the quality of services provided to consumers through website-based technology by using efficiency, fulfillment of needs, system availability or reliability, as well as privacy and security, in conducting purchase transactions and the process of delivering service products. This study aims to determine the effect of E-service Quality on E-Loyalty through E-satisfaction and E-Trust then produce eWOM for Mixue. It is expected that this research will contribute to increasing information at the level of marketing management theory / science and positive managerial implications in increasing customer loyalty by increasing e-service quality and e-trust so as to produce positive eWOM. The population in this study is GoFood application users, especially those who have bought Mixue products in the Greater Jakarta area, with a sample of 202 respondents. The data collection technique was carried out with a Likert scale questionnaire that was distributed online on a google form. The sampling technique uses purposive sampling. The analysis method used in this study is SEM Partial Least Square. The results showed that there was a positive influence between the variables of e-service quality on e-satisfaction and e-trust as evidenced by T-Statistics values of 14.395 and 3.379, and P Values of 0.000 and 0.001. Then there is a positive influence between the variables e-satisfaction with e-trust and e-loyalty as evidenced by T-Statistics values of 13.495 and 2.163 and P Values of 0.000 and 0.031. And there is a positive influence between the e-loyalty variable and eWOM as evidenced by the T-Statistics value of 9.155 and P Values of 0.000.

This study aims to identify the factors that influence the desired outcome of purchasing organic vegetable products online in generation X. This research sets the location in DKI Jakarta through the application of purposive location determination method. In this study, 156 samples were used. The sample criteria are residents of DKI Jakarta who are between 43 and 58 years old and have purchased organic agricultural products, but not through an online platform. Data collection was carried out through distributing online questionnaires using social media. Data analysis was carried out using structural equation modeling (SEM) and analyzed using AMOS 24 software. The results of the structural equation modeling (SEM) analysis show that the model is suitable and can be considered good, with a relatively satisfactory goodness of fit value, as indicated by the CMIN/Df ratio = 1.34; TLI = 0.97; CFI = 0.98; NFI = 0.97; IFI = 0.98; IFI = 0.98; RMSEA = 0.047; GFI = 0.902; NFI = 0.94 AGFI 0.9. The model estimation results show that trust (p = 0.00; cr = 6.170), perceived usefulness (p = 0.00; cr = 5.054), perceived ease of use (p = 0.00; cr = 14.469), subjective norm (p = 0.00; cr = 5.131), attitude (p = 0.00; cr = 4.957), and behavioral control (p = 0.00; cr = 7.073), have a positive impact on the desire to buy organic agricultural products online.

This study aims to analyze and explain the role of psychological capital, Machiavellianism, psychopathy, and narcissism in mediating the effect of entrepreneurial attitude orientation on entrepreneurial intentions. The population in this study is included in the limited population because the number of population used has been determined, namely active undergraduate students Class of 2021 at the Badung Regency State University, the sample of this study was 388 people. Data collection methods used were interviews and distributing questionnaires. The data analysis technique used is SEM-PLS. The results of this study show that entrepreneurial attitude orientation has a positive and significant effect on entrepreneurial intentions, Machiavellianism, narcissism, psychopathy and psychological capital. Machiavellianism has a positive and significant effect on entrepreneurial intentions. Narcissism has a positive and significant effect on entrepreneurial intentions. Psychopathy does not have a significant effect on entrepreneurial intentions. Psychological capital has a positive and significant effect on entrepreneurial intentions. Entrepreneurial attitude orientation has a positive and significant effect on entrepreneurial intentions with Machiavellianism, narcissism and psychological capital as mediating variables. Psychopathy cannot mediate the effect of entrepreneurial attitude orientation on entrepreneurial intentions.

The background of this research is the employee performance plays a very important role in maintaining the growth of the organization. Meanwhile, employees performance cannot be separated by the role of organizational citizenship behavior (OCB). On the other hand, leadership style both servant leadership and authentic leadership have a strategic role to empower OCB to increase the employees performance. The objective of this research is to reveal the effect of servant leadership and authentic leadership on employees performance through organizational citizenship behavior (OCB) as mediating variable. This research employed a quantitative approach with survey method. The respondents of the research were 58 employees of private bank in Magelang. Moreover, the data were collected by means of questionnaire and the data were analyzed by Partial Least Square (PLS). The results of the research found that servant leadership and authentic leadership have a positive effect on the OCB. Meanwhile, OCB influenced significantly on employees performance. Servant leadership and authentic leadership have a positive effect on the employees performance directly and indirectly. Moreover, OCB has mediated the effect of servant leadership and authentic leadership on the employees performance.

Nowadays, business operations are rapidly changing, demanding companies to constantly grasp market trends, utilize modern achievements in business, and have suitable business strategies and products to survive and thrive in the market. Insurance businesses in Vietnam are also following this trend. Under the development of the economy, politics, and society, the cost pressure on peoples livelihoods is increasing. Particularly, healthcare costs in hospitals are a financial risk because not everyone has strong financial resources to cover accidents, illnesses, or diseases. Choosing health insurance is a priority for many people to protect their current and future financial risks. This presents an opportunity for insurance businesses to develop the market, assert their position in the insurance business market, increase revenue to survive amidst increasingly challenging business operations. However, the process of selling health insurance faces numerous difficulties and barriers such as consumer habits, intense competition, legal barriers, and more. Hence, theres a need for solutions to seize opportunities and overcome these challenges in developing health insurance products to aid the growth of insurance businesses. This article focuses on: (1) An overview of health insurance; (2) The current situation of health insurance business in Vietnamese insurance companies; (3) Identifying opportunities and challenges in selling health insurance products; (4) Proposing solutions to develop the business of health insurance products for insurance companies.

The purpose of this study was to analyze how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance. and how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance is mediated by fiscal policy. The study population is a taxpayer of Small and Medium Enterprises domiciled in in Kenjeran, East Java, the study sample involved 60 respondents using a purposive sampling method, the questionnaire as an instrument and processed using SEM Warp PLS 6.0 approach. The results showed that taxpayer compliance, the desire to negotiate, earnings management has a positive impact on valuntary tax compliance, but moral tax has a negative impact on valuntary tax compliance, taxpayer compliance, the desire to negotiate earnings management in fiscal policy mediation has a positive impact on valuntary tax compliance while tax morale in the mediation of fiscal policy has a negative impact on valuntary tax compliance. The novelty was found that taxpayers are obedient in carrying out their tax obligations influenced by the behavior of taxpayers, not because of regulations, behavior seen from economic, financial conditions by using a fiscal policy approach and conceptual approach based on a developing view of the tax policy.

This research discusses the rapid development of technology and how it can affect the dynamics of life, especially in the economic sector and digital payments in Indonesia. Increasing internet usage and adoption of digital payments are the main focuses here. Digital wallets are one of the technological developments, namely digital payments. This digital wallet has relatively many users and continues to increase over time. There are several well-known digital wallets, namely Shopeepay, OVO, Dana, GoPay, etc. All digital wallet services strive to provide the best service to consumers. Where consumer satisfaction affects consumer behavior of a product or service. The study also highlights the importance of financial literacy in influencing a persons financial behavior. This study aims to see how transaction patterns affect the segment of digital payment usage in Indonesia, which is to help digital payment service providers improve their services.

This research is carried out due to the competitiveness difficulties that Mexico suffers due to its position in the Global Quality Infrastructure Index (GQII Global). Its objectives are to explain the scope of the quality concept, the integrating elements of the Quality Infrastructure System in Mexico, the connotation of the term innovation, economic growth factors, dynamic capabilities and strategic management as components of development, as well as the influence of marketing on quality management. To carry out this research, synthetic, analytical and dialectical methods had to be used fundamentally. Among the most significant results, it was found that export is a significant (not to say definitive or exclusive) reference in determining the degree of development of a countrys quality infrastructure; the causes that inhibit the development of a Quality Infrastructure System were identified. From the interpretation and consequences of the findings of this research, the recognition of the advantages of the Quality Infrastructure System is concluded; the unveiling of the challenges that Mexico must overcome to obtain acceptable indicators in the Quality Infrastructure System Indices; the perception of the factors that generate Mexicos recent low indices in the Global GQII, and the encouraging future of Mexico in terms of Quality Infrastructure.

This This research aims to analyze the phenomenon of fiscal illusions on regional financial performance. This research is derived from the website of the Central Bureau of Statistics and sites that provide regional financial data. The analysis tool for this research uses panel data regression with the method of detection of fiscal illusions using the Revenue Enhancement approach model. The results of this study found a fiscal illusion in the financial performance of the West Sulawesi Provincial Government, through the income measurement approach method, a fiscal illusion occurs in the Revenue Sharing Fund.

Board assurance is the term used to describe the boards degree of trust in the organizations capacity for efficient risk management. Among SACCOs in Uganda, board assurance and financial performance are important ideas. The financial sector in Uganda has been characterized by investor activity, hostile takeovers, poor corporate governance, weak boards of directors, and protection of minority shareholders. Several banks and other financial institutions have failed to operate despite Bank Ugandas multiple interventions, necessitating regulatory action to maintain the stability of the financial system. This studys goal was to examine how board assurance affected the financial performance of a subset of SACCOs in Ugandas Kiruhura District. This study used both quantitative and qualitative research methods, utilizing a cross-sectional survey research design. At a 95% confidence level or 0.05 error rate, a population of 342 individuals was used. The sample size consisted of 184 respondents, staff members, and members of the six SACCOs that were registered in the Kiruhura area of Uganda as of January 2023. There were two stages to the data collection for analysis. First, SPSS version 20.0 was used to conduct the preliminary data analysis and descriptive statistics on the respondents.In the second phase, structural equation modeling (SEM) was used to evaluate and investigate the structural relationships between the variables in the proposed conceptual model. These statistics included multicollinearity, mean and standard deviation, outliers and extreme values, and missing data. SEM was implemented using Jaffreys Amazing Statistical Program (JASP) version 0.17.2.0. The studys conclusion supported Ha1 by showing that board assurance (BoA) (=0.343**) significantly improved the financial management of savings and credit co-operative societies (SACCOs) in Uganda. According to the studys findings, SACCO would perform better financially the more its board took responsibility for the companys decisions and told stakeholders about them. The study recommends that; board of directors should be more effective in ensuring that they communicate the decisions clearly and appropriately so that SACCOs maximize shareholders wealth.

Companies in running their business compete to improve their respective performance reporting. ESG issues have gained considerable attention as companies increasingly focus on disclosing both financial and non-financial information. This research aims to assess the partial and simultaneous impact of ESG performance on Return on Assets (ROA) and Tobins Q, with moderation by the CSR committee. Disclosure information and financial data for companies in the energy sector in Indonesia were sourced from financial reports and sustainability reports. encompassing a total of 78 companies period the years 2013 to 2022. After applying criteria for companies disclosing ESG information, a subset of 43 companies was identified. Using Chow test, Lagrange, and Hausman tests before moderation, followed by tests after moderation by the CSR committee using STATA. The research finding, before moderation by the CSR committee, revealed that ESG performance had a positive and significant impact on ROA, while its effect on Tobins Q was negative and insignificant. Then moderation by the CSR committee, indicated that the presence of a CSR committee positively moderated the impact of ESG performance on ROA and Tobin Q, albeit insignificantly. Further examinations post-moderation revealed that the presence of a CSR committee does not exert a significant moderating effect. Consequently, within energy sector companies, the CSR committee seems to serve as a symbolic tool, implying the companys adherence to proper operational practices without significantly altering the impact of ESG performance.

This study aimed to investigate the contribution and influence of Motor Vehicle Tax and Name Reversal Duty on Locally Generated Revenue in Central Sulawesi using a quantitative descriptive method. In additon, relevant data were collected through literature review, fieldwork, as well as interviews, and analyzed using contribution and Panel Data Regression method. The results showed that the contributions of Motor Vehicle Tax and Motor Vehicle Name Reversal Duty from 2015 to 2018 decreased and did not have a significant effect on Locally Generated Revenue.

The study aims to determine how audit opinion, KAP size, market reaction, profitability, and share price are related. The topic of discussion is the banking company he listed on IDX between 2018 and 2021. The data used are qualitative and quantitative. Quantitative data includes stock price, extraordinary returns, earnings per share, ROA and ROE, while qualitative data includes audit opinion data and the size of his KAP. Survey data is obtained from secondary sources such as www.finance.com and the official IDX website. The sampling method used is known as "targeted sampling". Of the 42 banking firms listed on the IDX, 26 met the sampling criteria. Multiple linear regression analysis was used in this study. Audit opinion, KAP size, ROA-calculated profitability, and market reaction do not significantly affect stock prices, according to the analysis in this study. On the other hand, profitability metrics such as ROE and EPS can have a large impact on stock prices. Furthermore, we found that stock prices are simultaneously influenced by audit opinion, KAP size, market reaction, and profitability.

This study aimed to determine the sustainability of operate a franchise in the fast-food industry and operating an outlet of a particular brand. It will also close the literature gap by empirically investigating the influence of various factors on the growth of franchised fast-food outlets and the sustainability of the business operating model. The study used a sequential explan-atory mixed method design. The main finding of the study was that level of success of SMEs in operating a franchised food outlet in South Africa is generally low and operating a franchised food outlet in South Africa is not a guarantee that the business will have a sustainable competitive advantage.

This study aims to examine the effect of work empowerment and motivation on increasing employee productivity. The sampling technique in this study used purposive sampling with the criteria of employees who have worked for at least 5 years. The sample size was 202 people. The independent variables in this study are work empowerment and motivation, while the dependent variable is employee work productivity. The analytical tool used is multiple linear regression. The results of this study indicate that the variable work empowerment and motivation to increase productivity have a positive and significant effect on the performance of employees of PT Bank Bengkulu. The implication of this research is to increase the role of employees in decision making (work empowerment) and by providing motivation in the form of praise when working well or giving rewards and punishments as a form of appreciation for work.

This research aims to analyze and obtain empirical evidence of the influence of information systems, utilization of information technology, and internal controls on the quality of financial reports. This study is quantitative in nature. The population in this research are all employees of the Regional Revenue Office (BAPENDA) of North Central Timor Regency who perform accounting or financial administration functions. In this study, the purposive sampling method is used for sample selection. The total number of samples in this study was 56 respondents who met the research criteria. The data collection technique used is a questionnaire. The results of the research reveal that the accounting information system does not affect internal control and the quality of financial reports. The utilization of information technology affects internal control and the quality of financial reports. Internal control does not affect the quality of financial reports.

This article analyzes the effects of the banking sector on economic growth in Congo-Brazzaville over the period 1990-2020. The results obtained from the AutoRegressive Distributed Lag (ARDL) model show that in the short term, domestic credit provided to the private sector by banks, bank deposits, foreign direct investments, trade openness, the overall index of civil freedom, the degree of fight against corruption and inflation affect economic growth. On the other hand, in the long term, the degree of fight against corruption and inflation influences economic growth. These results have important economic policy implications in Congo-Brazzaville.

This study aims to test and evaluate the effect of Information Technology Sophistication, User Participation and Personal Technical Ability on Accounting Information System Performance at the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. Quantitative method data analysis is the data analysis method used in this study. A total of 62 active employees of the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency were the population. Because the population is less than 100 people, sampling is carried out using one of the non-probability sampling techniques, namely oneation sampling or saturated sample. Based on the saturated sample technique, the sample in this study was 62 respondents. Data collection techniques are carried out by direct observation to the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency, interviews with the Head of the Finance Subdivision of the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency and distributing questionnaires via google form which are measured using a Likert scale. The tests carried out in this study include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, t test, F test, and coefficient of determination. The SPSS version 26 program was used to process data in this study. The results of data processing show that partially the sophistication of information technology has a positive and significant effect on the performance of accounting information systems, partially user participation has a positive and significant effect on the performance of accounting information systems and partially personal technical skills have a positive and significant effect on the performance of accounting information systems at the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency.

This study was intended to examine critical success factors for Africas industrial development with special reference to the Zambian manufacturing sector - challenges, prospects & opportunities. The study had three (3) research questions; what are critical success factors for Zambias industrial development? How efficacious are the existing policy frameworks and /or governmental undertakings to guarantee Zambias achievement of SDG # 9 by the year 2030? What are socio-economically viable and actionable policy imperatives to industrialize the country by the targeted year? The study used a qualitative interpretive paradigm in targeting middle and top management key informant policy makers in line government parastatals and association [(Zambia Development Agency (ZDA), the Industrial Development Corporation (IDC), the Citizens Economic Empowerment Commission (CEEC), the Lusaka South Multi-facility Zone (LSMZ), and the Zambia Association of Manufacturers (ZAM)] within the manufacturing sector in which 25 were interviewed comprehensively through convenient and purposive sampling techniques. Content analysis was used to analyse the data. The study established that technology, innovation, infrastructure, skills development, financing, R&D, and actualized favourable manufacturing policies were critical success factors to Zambias industrial development. These parametric variables and policies must be anchored on a well guided and pragmatic political will from the politicians with required technical know-how. Besides, the study found out that although the country has close to enough policy instruments and frameworks to guarantee meeting its SDG # 9 if implemented coherently, consistently, and timely, there is no coherent systematization, co-ordination, and prioritization in attending to critically important productive sector policies for achievement of intended industrial development outcomes as the said factors (variables) fall across sectors / ministries thereby creating disjoints, discord and fragmentation in development actions. On the other hand, the study discovered with concern that there were no properly streamlined and sectoral delineation policies for foreign investors investments as some of them were found to be investing in mundane activities such as running retail grocery shops, auto shops, and hardware; mending motor vehicle tires; operating casinos; moulding bricks / blocks; rearing livestock like chickens, pigs, goats; roasting maize on city streets.which economic activities are too basic to be done by an investor at the expense of local people. The study concluded that the country needed to implement and actualize its industrial development policies and programmes as contained in its national policy documents, SDGs and the constitution with a further caveat that the social, cultural and economic rights be enshrined in the republican constitution as a matter of urgency in order not to rationalize and make optionless socio-economic development by politicians who always want to venture into rent-seeking activities at the expense of sustainable national development. The study assuredly noted that if these policies could be implemented in correctly identified productive manufacturing sectors / industries, the nation would in no time overcome its alarming poverty, unemployment, debt mountain, and inequality levels, which have dogged it for generations now as Zambia has necessary raw materials such as minerals, land, forestry, wildlife, water, energetic youthful population, sunshine, forestry, etc. for cutting edge industrial development. Raw commodity trade does not guarantee sustainable development but bleaks the nations and its generations future, hence the imperative to circumvent this bliss by sustainable industrialization and value addition to the countrys products and services for increased value.

Vocational High Schools (SMK) are required to promote schools to the maximum, because no matter how good a school is, if it is not supported it will have an impact on the popularity of the school and the minimum number of students. The Private School Admissions Strategy for New Students (PPDB) is something that requires serious planning and implementation. PPDB activities cannot be separated from improving school performance in the community. In the digital era, sales promotion actions no longer depend on traditional sales promotions and communication strategies, but on digital marketing via the internet. Based on this description, research is needed with the aims of: (1) analyzing the PPDB promotion strategy implemented at SMK Muhammadiyah Lumajang so far; (2) developing a PPDB promotion strategy at SMK Muhammadiyah Lumajang; (3) analyze the feasibility of developing a PPDB promotion strategy at SMK Muhammadiyah Lumajang. The type of research is Research and Development (R&D) to develop new products or improve existing products. Research and development uses the ADDIE model which consists of five stages, namely Analysis, Design, Development, Implementation and Evaluation. Data collection techniques through interviews, observation, documentation and questionnaires. Test the validity of research instruments by experts in the relevant field (expert judgment). Quantitative data analysis and qualitative data analysis are used as data analysis techniques. This research was carried out at Muhammadiyah Vocational School, Lumajang. The results of the research show that promotional activities for PPDB SMK Muhammadiyah Lumajang so far include: (1) presentations to SMP or MTs; (2) print brochures, posters and billboards; (3) holding junior high school or MTs level competitions. The promotional strategy model for PPDB SMK Muhammadiyah Lumajang in the 2023-2024 academic year is implemented conventionally and digitally. The digital marketing method is the development of a promotional strategy model to perfect the conventional promotional model. The results of the feasibility test for developing a promotional strategy model using digital marketing were declared very feasible to implement. Promotions with digital marketing have a 62% influence on interest in registering, conventional promotions have a 10% influence on interest in registering, and the remaining 28% is influenced by other variables not researched.

This study is to investigate the inconclusiveness of product innovation on market performance in the context of Indonesian furniture company associations members (HIMKI). We refer to Resource Advantage Theory of Competition to develop an integrated model using proactive and reactive innovations as independent variables while product and organizational innovations as mediating variables. The population of this research is 227 furniture companies with the minimum revenue of over IDR 5 billion per year and remains in business for the last of five consecutive years. We use simple random sampling techniques and 143 companies were selected as respondent then analyzed using Structural Equation Modeling. The result finds that product innovations directly and indirectly effect significantly by proactive and reactive innovations on market performance. Surprisingly, organizational innovation does not effect significantly on market performance neither as its mediating variable of proactive innovation. The originality of this study is that, this integrated model proves the direct and indirect effect of proactive and reactive innovation on product innovation and market performance significantly positive. This study has successfully identified adoption level of innovation that makes organizational innovation has no effect on market performance.

Individual characteristics are personal factors related to all aspects of life that are influenced by behavior, environment, and individual interaction. Socioeconomic characteristics indicate the resources owned by agricultural extension workers to carry out extension services in accordance with their abilities that can affect the main tasks of agricultural extension workers. The purpose of this study is to analyze the correlation between the socioeconomic characteristics of extension workers and the implementation of the main tasks of agricultural extension workers. The research method used is the survey method. Sampling using saturated sample method or census with 48 respondents. The data collection method uses a questionnaire with reference to the Likert scale. The research data were analyzed using Partial Least Square (PLS). The results showed that the socioeconomic characteristics of agricultural extension workers have diversity including; productive age, education, work experience, income, and expenses. The implementation of the main duties of agricultural extension workers in carrying out their duties is quite visible from the average result of the Work Performance Value of 68.70. There is a positive correlation between the social characteristics of agricultural extension workers, age background, and length of time as extension workers with the implementation of the main duties of agricultural extension workers.

This research explores the influence of Leader-Member Exchange (LMX) on work intentions, with job satisfaction and organizational commitment as mediating variables. The study sample comprises 200 Retail Sales Promotion Representatives (SPB/SPG) in Mall Bandar Lampung City, Indonesia. Data collection utilized a questionnaire based on purposive sampling techniques and was analyzed using Structural Equation Modeling (SEM) through the AMOS application. The findings reveal that LMX positively affects job satisfaction, positively influences organizational commitment, and has a negative impact on work intentions. Job satisfaction mediates the relationship between LMX and work intentions, while organizational commitment mediates the relationship between LMX and work intentions. This research provides insights into the dynamic relationship between leaders and team members, highlighting its impact on job satisfaction, organizational commitment, and ultimately work intentions. The study has the potential to enrich our understanding of factors influencing employee retention.

Waqf is one of the instruments that can help economic development in Indonesia. Thus, waqf plays a role in empowering the peoples economy through business capital assistance programs for MSME players. Micro, small, and medium enterprises play an important role in developing the economic growth of society. This is because the MSME sector has the potential to contribute the largest GDP, requires a large workforce, and is relatively resistant to economic crises. According to the Ministry of Cooperatives and Small and Medium Enterprises, Indonesia has 64.2 million MSME units. With details of 63.4 million micro-businesses, 783.1 thousand small businesses, and 60.7 thousand medium-sized businesses. However, of the total number of MSMEs in Indonesia, 70.2% of MSME units experience problems in capital or raw material supply. However, Islamic economics is here to solve economic problems through waqf instruments. Waqf has eternal benefits that are universal. Thus, one of the benefits of waqf is that it can be used as business capital for MSMEs. According to BWI, Indonesia has a cash waqf potential of around IDR 180 trillion per year. To realize the potential of waqf, an optimal and professional management system is needed. This study aims to examine the potential of cash waqf in encouraging the communitys economy through micro businesses in determining production costs. This research uses a qualitative method using a literature study research design with content analysis. The results of this study conclude that the optimal management and distribution of waqf funds can help micro businesses in reducing production costs.

In the present study, the Fisher hypothesis that considers a one-to-one and unidirectional relationship between inflation and interest rates was tested using a quarterly frequency dataset for E-7 countries. Due to the fact that parameter constancy was not established in the study, Arai & Kurozumu and Kejriwal test techniques were used and it was found that Fisher effect was valid in weak and strong forms for country groups excluding Russia. At the same time, due to the fact that coefficient indicator modulus observed in slope parameters after structural changes had negative values, contractionary monetary policies in these economies where inflation targeting strategies were implemented resulted in weakening of the relationship between inflation and interest rate variables.

As of 2022, Vietnams health insurance coverage has reached approximately 91% of the population. However, over 5.4 million informal workers have not participated in health insurance due to limited access to health services, insufficient information about health insurance, loose labor contracts, and low income. This article presents solutions to expand health insurance coverage for informal workers and achieve the goal of maintaining universal health coverage. The proposed solution groups: Solution groups for access to medical services, include: Increasing access to high-quality medical examinations and treatments; Enhancing access through investment and upgrading of grassroots healthcare; and reforming payment methods for medical costs. State management solution group, including: Strengthening law enforcement in signing labor contracts; Strengthening propaganda work; Encouraging participation in health insurance by households; Strengthening inspection and supervision of health insurance participation in salaried groups and individual production and business households. Solution group strengthens public policy and supports vocational training, including: Strengthening linkage policies in local economic development; Strengthening training to improve skills for informal workers; and strengthening public policies to increase income for informal workers.

Halal standard products should be an integral and inseparable part of global trade and economic practices which require international standards and standard quality to gain the trust of consumers across countries. The state is present to protect its citizens in fulfilling their citizens fundamental rights. In line with this, business actors (producers) should also provide protection to consumers. For this purpose, a more active role is required for the state in regulating the economic system, which is described in the strategy carried out by the state in carrying out business instruments, including through regulations. Halal certification-labeling not only aims to provide inner peace to Muslims but also production peace for business actors. Especially in the context of economic globalization and global markets, halal food certification and labeling is increasingly necessary. The problem formulation in this research is as follows: 1. How to implement and assist Halal certification in accelerating Halal Tourism products in Indonesia and Bahrain.2. How to implement and assist Halal Certificates in the Development of Halal Tourism Products for Indonesia and Bahrain. he objectives of this research are as follows: 1. To measure the extent of the implementation and assistance of Halal certification in accelerating Halal Tourism products in Indonesia and Bahrain. 2. To find out how to implement and support Halal Certificates in the development of Halal Tourism Products for Indonesia and Bahrain. The method stages in this research are as follows: 1. Conduct socialization about Halal Certification to MSMEs, through FGD, 2. Directing the procedures for implementing and assisting Halal Certificates in accelerating Halal Tourism products, through Technical Guidance, Workshops, FGDs and Umkm Collaboration.

There have been dynamics in the pension systems globally which have witnessed various countries embracing the pension reforms within their Pension Scheme arrangements in respective jurisdictions. This evolution compelled Malawi to introduce the Contributory Pension Scheme (CPS) in 2011, targeting all employees, but received it with mixed feelings. This study purposed to establish public secondary school teachers perception of the CPS and its implementation effect. The study was guided by three objectives which were; to assess secondary school teachers knowledge levels of the CPS; to describe the perception of secondary school teachers about the CPS, and to establish factors that influence secondary school teachers perception of the CPS. A mixed method approach was used with questionnaires and scheduled interviews as data collection tools. Slovins formulae was used to derive the sample size of 240 employees from the 2000 target population. Purposive and random sampling were used as sampling techniques in which 240 were targeted for questionnaire administration on drop-and-pick-basis, while 5 respondents were selected purposively for qualitative data collection through scheduled interviews. Descriptive statistics was used to analyze quantitative data using SPSS V25 while qualitative data was firstly organized, reviewed and later themedfor content analysis. The response rate was 90.8%. The study results show that secondary school teachers knowledge levels of the CPS are low as indicated by 50% of the respondents. Similarly, 57% stated that they do not accept the CPS as a replacement to Defined Benefit Pension Scheme (DBPS) owing to the haphazard manner in which it was implemented with a strong perception that it was devoid of stakeholder consultation / engagement.On the other hand, 62% stated that they did not receive required scheme transaction and funds information of the new pension scheme as a major factor for the none acceptance, contrary to the aspirations of the Agency-Principal Theory. To this effect, the study concluded that despite the many merits of the CPS, employees are lacking some basic information on how their contributions are made, kept, and the pre-retirement utilization of the same by the Administrative Managers. Therefore, the study strongly recommends a paradigm shift in the management and administration of the scheme, by among others, entrenching principles of corporate governance of being transparent, accountable, ethical, responsible, and responsive to the primary stakeholdersinformation needs from government and Administrators / Managers of the scheme in the manner of handling the funds on behalf of the pensioners as the same has implications on employees work motivation. There must be intentional communication to all pensioners in raising awareness of all activities related, and /or incidental to the pension scheme in order to demystify all misconceptions and negative publicity of funds misuse by the Administrators and Managers.

Taxation plays an important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). The purpose of the study was to evaluate the effect of turnover tax on the growth of small and medium enterprises in Lusaka and the specific objectives were; to establish the significant effect of tax incentives on SME growth in the Zambian retail sector; to find out whether the Zambian tax system espouses the basic principles of “efficiency” and “equity” in the retail clothing industry; and to assess the effect of tax policies on SMEs business profitability in the retail clothing industry.The approach adopted was mixed method. This study was based on a survey of 72 selected clothing retail stores out of the available 4433 retail businesses in Lusaka.The sampling technique applied in this research wasjudgmental sampling. The survey was administered using 72 questionnaires which had a 100% return rate. Data was analyzed through descriptive statistics, correlation and regression analysis and findings were presented in terms of frequencies and percentage analysis.The results demonstrated that tax incentives stimulate the growth of the business. It was also ascertainedthat ‘equity and fairness’ does not seriously affect the growth sort after by SMEs in the clothing retail industry.Additionally, this studyestablished that turnover tax significantly affects the profitability of SMEs in the clothing retail industry negatively. The study recommends that government should implement innovative incentives and enhancing policies that could help businesses deal and cope with uncertainties and different macroeconomic situations. It was also suggested that policy makers shouldsimplify the taxadministration systems to make it easier for taxpayers to pay taxes willingly and easily. Furthermore, the government through the relevant line agencies should provide an enabling environment and social services that support business profitability. This paper, therefore, is a strong line of policy advocacy on the imperative need for government through the Ministry of Finance and National Planning along with its line agencies to entrench tax policy incentives (not only in respect to the subject matter subsector of this study)which do not only incentivize the SMEs ecosystem but equally give growth, sustainability and profitability of these entities for the overall socio-economic development of the nation. This is the surest way of guaranteeing job creation, poverty and inequality reductions amongst the masses of Zambia, who are lamentably wallowing in the paradox of abject poverty in the land of plenty.

The challenges faced by the hospitality industry differ from those encountered by organizations producing tangible products, primarily due to the distinct nature of services compared to products. In the service industry, the risk of failure is higher than in product sales, and service quality has emerged as a critical factor in the pursuit of sustainable competitive advantage. Ensuring customer satisfaction and retention is recognized as pivotal within the hospitality sector, where meeting evolving consumer demands is an ongoing challenge. In the hospitality industry, consumers not only participate in the consumption process but often come with predetermined service and quality expectations. Todays hospitality industry customers are more discerning, and exhibit higher expectations. The primary objective of this study is to elucidate the impact of service quality on customer satisfaction, specifically within the context of hotels, we conduct a comprehensive analysis of the data to identify which service quality dimensions have the greatest and least impact, as well as to understand the nature of their influence. This research uses a quantitative method for analysis, with a non-probability sampling approach to collect and gather data from 190 participants. This research findings reveal a positive correlation between five service quality dimensions (empathy, reliability, responsiveness, assurance, and tangibility) and customer satisfaction. The analysis of respondent feedback reveals that the service quality dimension in 5-Star Hotels in Central Jakarta exerting the most significant impact on customer satisfaction is empathy. Data collection in this research utilized a Likert scale questionnaire, and analysis was conducted using SmartPLS 4.0.

In order to adapt to changes in the economy and reduce possible losses, financial distress plays a critical strategic role. Therefore, the purpose of this study is to determine the characteristics that reduce financial distress as well as the factors that moderate it. All manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2021 are included in this quantitative study. A total of 79 companies were chosen for observation during a five-year period using the purposive sample method, yielding 395 observations. Using Stata software, linear regression and moderated regression analysis (MRA) were used to analyze the data. This study demonstrates that the factors of leverage and ROA each have a significant impact on financial distress. It wasnt demonstrated that operating cash flow significantly affects financial distress, nevertheless. Additional findings revealed that size significantly moderates the association of leverage on financial distress. This study makes a significant contribution to our understanding of the variables that lead to financial distress, particularly in light of the manufacturing sectors poor performance during the COVID-19 pandemic. Furthermore, revealing this moderating influence might benefit investors significantly by enabling them to take business size into consideration when assessing corporate investments.

The performance of the Technical Implementation Unit and Office Branches of the East Java Province is an indicator of the success of the implementation of development and governance, especially in public services. The purpose of this research is to describe knowledge management capabilities, information technology capabilities, organizational agility and organizational performance, to analyze the effect of knowledge management capabilities, information technology capabilities and organizational agility, to analyze the effect of knowledge management capabilities and information technology capabilities on organizational performance, to analyze the effect of organizational agility on organizational performance and analyze the effect of knowledge management capabilities, information technology capabilities on organizational performance through organizational agility. The data analysis technique used is Descriptive Analysis and SEM (Structural Equation Modeling). The results of the study show that knowledge management capabilities have the greatest contribution to knowledge application. Information technology capabilities have the greatest contribution to IT proactive stance. Organizational agility has the biggest contribution to Quickness. Organizational performance has the greatest contribution to the learning and growth process perspective. Knowledge management capabilities, information technology capabilities affect organizational agility. Knowledge management capabilities, information technology capabilities can affect organizational performance. Organizational agility is needed in organizations that have knowledge management capabilities and information technology capabilities in order to improve organizational performance.

This research aims to analyze and determine the impact of corporate social responsibility and good corporate governance on the financial performance of Basic Industry and Chemical Sector companies listed on the Indonesian Stock Exchange. The population in this study is that the research data is the financial reports as of 31 December 2019-2022 of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange, totaling 45 companies which are also used as research samples. The approach to calculating Corporate Social Responsibility uses a dichotomy approach, namely each Corporate Social Responsibility item in the research instrument is given a value of 1 if it is disclosed and a value of 0 if it is not disclosed. Good Corporate Governance is measured using an instrument that has been developed by IICG in the form of the CGPI. For financial performance, use the ROA indicator. Data analysis using SEM-PLS. The results of the analysis show that corporate social responsibility has a positive impact on the companys financial performance. Good corporate governance has a significant positive influence on the financial performance of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange.

The consequences of the current crisis vary considerably from country to country and from sector to sector. In this paper, we examine how industrialization and inclusive economic growth of Tunisia is being affected by the current crisis. This work focuses on examine critically the importance, performance and underweighting of the industrial sector .Both theoretical and empirical evidence show somewhat unsatisfactory industrial development. The paper finally attempts to explain the way forward (beyond the impasse), by providing alternative approaches, opportunities. To conclude, on using a panel model for a samples of Tunisia covering the period (2008-2022). The results of VECM clearly show the existence of a relationship between industrialization and inclusive economic growth in Tunisia.

The overall problems faced by the SMEs are similar in different jurisdictions, there are significant differences in their priorities and needs in different countries. One of the most challenging factors that have hindered the growth of SMEs globally has been the inability to pool financial resources together. As such, performance of SMEs has been dwindling across continents over the years, leading to the high mortality rate of businesses in the sector. However, one major obstacle that hamper SME growth is access to finance. Thus, this study investigated the effect of Bootstrapping on the performance of Small and Medium Enterprises in South-West, Nigeria. The study adopted survey research design and population of the study comprised 14, 527 owner/managers of small and medium scale enterprises (SMEs) enterprises in Lagos and Oyo States. The study utilized stratified simple random sampling technique while sample size of 750 owner/managers of SMEs were enumerated using Cochrans (1977) formula and 86.4% response rate was achieved while data was analyzed using regression method. The findings revealed that bootstrapping dimensions had significant effect on performance of SMEs in South-West, Nigeria (Adj. R2 = 0.219; F (5, 642) = 37.234, p < 0.05). The study concluded that bootstrapping improved performance of SMEs in South-West, Nigeria. It was recommended that management of small and medium scale enterprises in South-West, Nigeria should pay more attention on subsidy financing, delayed payment, social capital with less attention on joint utilization in order to improve their performance.

This research aims to determine the effect of the Non Performing Loan (NPL) variable on credit distribution, knowing the influence of the Return on Assets (ROA) variable on credit distribution, knowing the influence of the Capital Adequency Ratio (CAR) variable on credit distribution, knowing the influence of the BI Rate variable on credit distribution, and knowing the influence of the NPL, ROA, CAR and BI Rate variables on credit distribution credit at Commercial Banks listed on the Indonesia Stock Exchange in 2019-2021. The companies used as samples are 25 companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis technique uses multiple regression analysis. The results of the analysis show that Non Performing Loans (NPL) have a positive and insignificant effect on credit distribution. Return on Assets (ROA) has a positive and significant effect on credit distribution. Capital Education Ratio (CAR) has a negative and insignificant effect on credit distribution. The BI Rate has a negative and insignificant effect on credit distribution.

The role of employees as the backbone of a company has evolved into an asset rather than a financial burden. This research focuses on PT Propernas Griya Utama, which experienced a decline in performance during the COVID-19 pandemic despite implementing a work-from-home (WFH) policy. The aim of this study is to investigate the influence of work motivation and self-directed learning on employee performance, with work-life balance as an intervening variable. Theoretically, this research is expected to contribute to the development of goal-setting theory. From a managerial perspective, the findings can assist PT Propernas Griya Utama in designing policies, providing motivation, and enhancing self-directed learning to improve work-life balance and employee performance. Socially, this research can serve as a reference for further investigations into factors influencing employee performance. The study utilizes an explanatory research approach with a focus on PT Propernas Griya Utama. Data were collected through Likert-scale questionnaires, and structural analysis was performed using SEM-PLS. The results indicate that work motivation has the largest total effect on employee performance (0.488), followed by self-directed learning (0.436) and work-life balance (0.359). The findings confirm the positive and significant impact of work motivation and self-directed learning on employee performance. Work-life balance also plays a crucial role as a mediator, strengthening the influence of work motivation and self-directed learning on employee performance.

The study in this research aims to examine the influence of human resource development, information technology and job promotions on employee performance in information technology division of bank BTN. The population in this study is all employee information technology divisison of bank BTN. The sample in this study is a saturated sample with a sample size of 60 respondents.Based on testing using simultaneous F test analysis, the research results show that simultaneously human resource development variables, information technology variable, and job promotion variables have a significant effect on employee performance in information technology division of Bank BTN. Partial t test, the results of the research show that the human resource development variable has a significant effect on employee performance in information technology division of Bank BTN. Partially, the information technology variable has a significant effect on employee performance in information technology division of Bank BTN. Partially, the job promotion variable has a significant effect on employee performance in information technology division of Bank BTN.

In trying to ensure that they make profits and have good customer service, the Harry Mwaanga Nkumbula International Airport (HMNIA) embarked on a quest to build capacity and motivate its employees by formulating the six (6) key Human Resource (HR) focus areas in its 2017-2019 Strategic Plan. This study, therefore, sought to assess the effectiveness of the 6 HR Key Focus Areas implemented at HMNIA vis-a-vis employees performance. In conducting this study, the cross-sectional mixed methods equal status research design (QUAN + QUAL) was adopted. The study population was all the 143 members of staff at HMNIA. No sample size was used for this study as the study technique used was the census method. Both primary and secondary data were collected, with the primary data collected using interviews and questionnaires. The research had an 86.1% response rate. The collected interview data were analysed to identify themes which were then used to identify trends presented in pie charts, bars, histograms, tables, and pictograms. The key findings were that the majority of employees considered the focus areas to have improved their effectiveness and productivity, and that the top 3 HR focus areas which were viewed as positively influencing their job morale were; improving employee skills, improving employee engagement and creating a learning culture. The study further established that 78% of respondents were interested in the HR focus areas and that 56% rated the HR focus areas to have had above 50% positive impact on their effectiveness and productivity. Overall, the 6 HR Key Focus Areas were found to be effective in improving productivity and boosting employee morale especially when coupled with transparent communication with the employees. The study recommended that the small section of respondents who indicated had not seen the focus areas and the 38% of respondents who said the focus areas were not sufficient be addressed by the human resource office through training in workshops, seminars or inductions at joining the company.

This study aims to enhance our understanding of digital marketing management, particularly the impact of electronic service quality, electronic word-of-mouth, and electronic payment on customers purchasing decisions within the realm of TikTok shops. Employing a quantitative research approach, the study encompasses a population of customers who have installed TikTok Shop on their smartphones, with a sample size of 160 respondents surveyed. The collected questionnaire data underwent analysis using SPSS, revealing that E-Service Quality, E-WOM, and E-Payment significantly influence customers buying decisions. The research outcomes offer valuable insights for developing effective strategies to enhance business sales through TikTok Shop.

Economic growth and environmental protection are two goals that are often considered contradictory. Strong economic growth tends to require high energy consumption, which is often obtained from fossil fuel sources. The aim of this research isthe relationship between carbon dioxide (CO2) emissions and economic growth in Indonesia. This type of research is descriptive qualitative with a quantitative approach, the data source in this research uses 41 year time series data in the period 1980 - 2021 in Indonesia, the research was attempted using Multivariate Time Series Analysis Panel Information on Vector Auto Regression (VAR) combined with Vector Error Correction Form (VECM) uses the statistical application EViews 9. 0. Economic development is the progress of activity in the economy which causes the creation of goods and services in society to increase and the abundance of society to increase, carbonium dioxide (CO2) is a colorless, odorless gas compound that obtained from incomplete combustion of materials containing charcoal or organic matter. Research results show that this lack of connection is also due to the high dependence on fossil fuel sources, which is almost 2 thirds of total energy use, so that increasing energy use can affect carbonium dioxide (CO2) emissions in Indonesia. The ever-increasing number of means of transportation also greatly influences the increase in the use of natural oil, which in the future could disrupt the balance of the areas ecosystem which has an impact on other living creatures.

This study examined youth labor force participation in agriculture and factors impeding effective participation in Ethiopia using the 2011-2018 data from the Living Standards Measurement Survey-Integrated Survey of Agriculture (LSMS-ISA). The analytical tools included both descriptive statistics and econometric analysis. Summary statistics show that the average age of the respondents was 47 years, thus they are not at an economically active age. This is an upward trend of 52 years in 2018 compared to 44 years in 2011. The ordinary least square (OLS) regression result indicated that for every 1 unit increase in the independent variable (time), there will be a 1.01 increase in the dependent variable (farm age). The result showed that the increase in time affected age of the farming positively and significantly. The evidence suggested farming population in Ethiopia is growing older and reduced involvement of youth (14.4%). The results also revealed low participation of youth in agriculture activities which increases youth unemployment. In turn, the total dependency ratio in the population equals 102.7. This high dependency ratio means that the ‘dependents’ in society are more reliant on a smaller number of working-aged people, which suggests that for every 1027 dependents, there are roughly 1000 working-age people providing them food through farming. The review result showed youth participation in Ethiopian agriculture is influenced by limited access to land, low attitude on agriculture (attitudinal problems), inadequate access to financial services, problems of rural life, and backwardness of agricultural tools. The study suggests that efforts to shape future work in Ethiopian agriculture should include among other things, access to land and provision of credit facilities. The study pointed out that the efforts to shape the future of agricultural work in Ethiopia should ensure the availability of land and credit.

The purpose of this study is to determine the level of ability of the Beneish M-Score in detecting financial statement fraud tendencies. This study uses a quantitative approach with logistic regression analysis techniques. The results of this study provide empirical evidence that is different from research on manufacturing companies, state-owned companies, banking, mining, non-financial companies, property companies, real estate and building construction. The contribution of the empirical results of this study shows that overall the Beneish M-Score model is unable to detect the tendency of fraudulent financial statements in Islamic companies. DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA has no effect on fraudulent financial statements in sharia companies.

Currently, the Indonesian national workforce is dominated by generation Y. Generation Y is the generation born between 1980-2000. Based on literature studies, this generation is known as the generation that easily leaves the workplace if they see career opportunities. Employees who move easily will affect company performance. With changes in employee demographics, it is important to examine strategies and factors that influence employee retention. This article tries to discuss and explore the factors that influence the retention and performance of generation Y employees through total rewards and talent management programs. This research uses a questionnaire survey conducted on employees of Bank Syariah Indonesia in Lampung Province, Indonesia. A total of 200 generation Y employee respondents in Lampung participated in this research. The analysis model in data processing uses SEM Lisrel 8.8. The findings reveal that total rewards are proven to influence the retention and performance of generation Y employees. The talent management program has no direct influence on the performance of generation Y employees. Intrinsic rewards are proven to have more influence on the retention and performance of generation Y employees. Talent management programs influence the performance of generation Y employees if mediated by retention.

The present research is oriented to the analysis of the Valuation Categories of agricultural products, forestry or food, as well as seafood according to the French model. This will allow us to delve deeper into the Valuation Modalities, the legal nature and functions of the National Institute of origin and Quality, the Application for Recognition in Controlled Designation of Origin, Protected Designation of Origin or Protected Geographical Indication.

Oil is one of the major sources of energy in the world today, therefore many sectors of the economy are directly or indirectly dependent on oil as a source of energy. These has made oil price fluctuation to one of the most sort after macroeconomic variable due to its potential effects on the global economy. The primary objective of this paper was to investigate the effects of oil price shocks on foreign exchange rate of the three East African countries using SVAR analysis for the period from 1990 to 2022. Our empirical evidence confirmed that the increase in the price of crude oil in leads to a positive change in foreign exchange to the Dollar, the SVAR estimation confirmed positive significant effect of oil price fluctuation on foreign exchange trends, the results of the IRF pointed out oil price fluctuation positively affect the East Africas foreign exchange performance and finally the FEVD of oil price fluctuation on foreign exchange reflected that there exist indirect effects of oil price fluctuation on foreign exchange as well as foreign exchange influencing oil price after the second period. Based on these findings we therefore conclude that crude oil price fluctuations contribute significantly to the foreign exchange variability in the East African countries and hence affecting other sectors of the economy inversely.It is on this ground that we recommend adoption of policies that will reduce this effect on this countries, to start with to reduce the burden the countries should look for alternative locally available source of power that include adoption of Bi-diesel, compressed methane that can be source from sugar cane give the un tapped potential of sugar can in the three countries. In addition, the countries can consider price hedging of oil purchases where the countries enter into contract with their oil supplies for a constant crude oil price over the contract period.

Oil is one of the major sources of energy in the world today, therefore many sectors of the economy are directly or indirectly dependent on oil as a source of energy. These has made oil price fluctuation to one of the most sort after macroeconomic variable due to its potential effects on the global economy. The primary objective of this paper was to investigate the effects of oil price shocks on foreign exchange rate of the three East African countries using SVAR analysis for the period from 1990 to 2022. Our empirical evidence confirmed that the increase in the price of crude oil in leads to a positive change in foreign exchange to the Dollar, the SVAR estimation confirmed positive significant effect of oil price fluctuation on foreign exchange trends, the results of the IRF pointed out oil price fluctuation positively affect the East Africas foreign exchange performance and finally the FEVD of oil price fluctuation on foreign exchange reflected that there exist indirect effects of oil price fluctuation on foreign exchange as well as foreign exchange influencing oil price after the second period. Based on these findings we therefore conclude that crude oil price fluctuations contribute significantly to the foreign exchange variability in the East African countries and hence affecting other sectors of the economy inversely.It is on this ground that we recommend adoption of policies that will reduce this effect on this countries, to start with to reduce the burden the countries should look for alternative locally available source of power that include adoption of Bi-diesel, compressed methane that can be source from sugar cane give the un tapped potential of sugar can in the three countries. In addition, the countries can consider price hedging of oil purchases where the countries enter into contract with their oil supplies for a constant crude oil price over the contract period.

The study examines the impact of foreign aid on agricultural research in Ethiopia over the period 2011-2020. According to the study, donor allocations averaged 23% of the total amount of funds received by the institution in the form of loans and grants in 2020. Donors investment in Ethiopian agricultural research is decreasing and negative growth has been recorded, from 33% in 2016 to 23% in 2020. Donor aid funding decreased by 51.3% in 2019 and 84.6% in 2020 compared to 2018. In addition to joint research and financial investment, 65% of improved germplasm comes from donors directly through adaptation research or parent material. Furthermore, for which information is collected and available, 7.3% of trained scientists and 57% of fixed assets were financed by donors. The majority of the donor-funded projects focused on short-term goals that did not align with national priorities or focused on commodities of relatively low economic value to the country. Therefore, a new financial framework is needed for the government to set strategic priorities for donors to contribute to the country.