The objective of this investigation is to scrutinize the determinants influencing the dividend policies of financial sector firms listed on the stock exchanges in each of the ASEAN-5 countries, namely Indonesia, Malaysia, the Philippines, Singapore, and Thailand. Employing a purposive sampling method, this research encompasses a sample of 195 companies meeting specific criteria during the COVID-19 pandemic spanning from 2020 to 2022. Researchers employed a probit model logistic regression, utilizing Eviews 12 software, to assess the impact of business risk and board size on dividend policy. The outcomes indicate that the independent variable of business risk exerts a negative influence on dividend policy, whereas the independent variable of board size exhibits a positive effect. Additionally, the research introduces a control variable, Gross Domestic Product (GDP), revealing a negative impact on dividend policy. The outcomes of this research serve as a managerial tool for enhancing company performance and augmenting dividend disbursements, thereby capturing the attention of shareholders.

This study aims to determine the effect of product quality, price, and promotion on purchasing decisions for Ultrajaya Teh Kotak. The location selection is in Surabaya City, determined purposively. The population is consumers of Ultrajaya Boxed Tea 300 ml packaging. Determination of the sample using purposive sampling technique. The sample taken amounted to 50 respondents. The research method uses SEM-PLS analysis. Data collection was carried out through distributing questionnaires with 51 statement criteria. The results of this study found that product quality, price, and promotion have a significant influence on consumer purchasing decisions on ready-to-drink tea in Ultrajaya Boxed Tea brand packaging. Product quality has a significant and positive influence on consumer purchasing decisions on Teh Kotak Ultrajaya. The t-statistics value is positive (3.494) and the p-value is very low (0.001). Price has a significant and positive influence on consumer purchasing decisions on Ultrajaya Tea Boxes. Positive t-statistics value (2.877) and low p-value (0.004). Promotion has a significant and positive influence on consumer purchasing decisions on Ultrajaya Tea Boxes. The t-statistics value is positive (2.083) and the p-value is quite low (0.038). Product quality is the most important factor in influencing consumer purchasing decisions, followed by promotion and price. The results of this study have important implications for companies. Companies are advised to maintain or improve the quality of their products in order to increase consumer purchasing decisions. Companies also need to consider pricing strategies that support consumer purchasing decisions and minimize the negative impact on purchase intention. In addition, companies are advised to maintain or increase their promotional efforts to maximize their impact on consumer purchasing decisions.

This research was conducted to discuss the influence of product quality and price on online purchasing decisions on the Shopee marketplace. The aim of this research is to determine the influence of product quality and price on online purchasing decisions on the Shopee marketplace (case study on fashion products). Data was collected through distributing questionnaires via Google Form with a sample of 108 respondents. The analysis used is classical assumptions, multiple linear regression analysis, F-test and t-test. Calculations were carried out using the IBM SPSS version 26 program. The results showed that product quality had a significant positive effect on purchasing decisions, product quality had a positive and significant effect on price, price had a significant positive effect on purchasing decisions, product quality and price had a significant effect on purchasing decisions overall simultaneous.

This study managed to investigate the effect of earnings persistence and leverage on the Earnings Response Coefficient (ERC) in companies listed on the Indonesia Stock Exchange. Based on the annual report data of 265 companies from 2011 to 2021, we show that earnings persistence has a significant and positive impact on ERC, while leverage has a limited impact on ERC. Further findings demonstrate that higher investor sentiment could lead to a larger impact of earnings persistence on ERC. These results imply that, as high earning quality Attracts high investor sentiment in the trading stock, great news can be processed into the price quickly and the price rises in a short period, while bad news could also lead to immediate price corrections with investors’ attention. Thus, we find that a positive relationship between ROE and ERC, and investor sentiment helps strengthen the relationship. Our study adds the studies on price resilience and expands the understanding of the Indonesia Stock Exchange’s features.

The aim of this study is to examine the impact of Good Corporate Governance (GCG) on financial performance and analyze whether earnings management affects the financial performance of mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2018-2022. The research adopts a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population and sample consist of 47 mining companies listed on BEI from 2018 to 2022. The results indicate that GCG has a significant and positive influence on financial performance, while earnings management does not significantly affect financial performance. Furthermore, earnings management moderates the impact of GCG on financial performance.

The preparation of a local government financial statement must be free from fraud, so local governments need to ensure that there are no elements of material misstatement in the preparation of financial statement. This research aims to propose a conceptual model of the influence of financial ratios which includes the quick ratio, current ratio, working capital to total assets ratio, debt-to-equity ratio, and debt to capital assets ratio which have the potential to detect fraud in local government financial statements. The method used in this research combines four concepts in one conceptual model framework. It is hoped that this researchs conceptual model can become a method used in local government agencies to detect fraudulent financial statement through financial ratios.

This study aims to test and obtain empirical evidence related to the analysis of acceptance of the LPD Mobile information system by proposing a Technology Acceptance Model model that is extended with the variables perceived risk and perceived trust. This research was conducted at Village Credit Institutions (in Bali called Lembaga Perkreditan Desa/LPD) at Bali Province that have used LPD Mobile totaling 106 LPDs with 384 customers as research respondents. This type of research is quantitative research using primary data collected through survey methods with questionnaire techniques. Sample determination using purposive sampling method and data analysis techniques using SEM-PLS. The results showed that perceived ease of use has a positive effect on perceived usefulness, and perceived usefulness, perceived ease of use, and perceived trust have a positive effect on behavioral intention, and perceived risk has no effect on behavioral intention.

The aim of this study is to analyze the marketing strategy carried out by RM Pondok Salero in increasing or maintaining sales in the middle of the Covid-19 pandemic and to analyze the obstacle factors and marketing strategy solutions carried out by RM Pondok Salero in an effort to maintain sales amid the Covid-19 pandemic. The research method uses a qualitative approach. The analytical tool used in this study is analysis I FE & E FE and IE matrix analysis . Based on the results obtained by the IFE and EFE matrix analysis, the total IFE weight score is 3.4 9 and EFE of 3.2 2 put RM Pondok Salero is in quadrant I ( a growing and developing strategy ). Results p research an show off that s trategi done by RM Pondok Salero with b auran marketing ( Marketing Mix ) 7 P ( Product, Promotion, Price, Place , People, Process, Physical Evidence ). Strategy product in the form of innovation cheap rice package, strategy promotion every food purchase will get free iced tea, strategy price will get a discounted price in the form casback 30% through the Shopeepay and OVO applications, strategy place in the form of flexibility in product delivery, strategy people by bringing in the original cook of the prairie, strategy process in the form of employee readiness in processing consumer orders, strategy Physical Evidence in the form of the location and layout of the room and the cleanliness of the restaurant which is maintained by RM Pondok Salero. Constraints faced by RM Pondok Salero in finance and raw materials but RM Pondok Salero can still find solutions and alternatives, namely by managing finance and use raw materials efficiently. Then the RM Pondok Salero solution in dealing with the Covid-19 pandemic with product innovation, following technological developments, maximize social media and maximize services between or delivery

The trade deficit between Vietnam and ASEAN countries is always an issue of great concern to scholars studying trade in Vietnam. Is that deficit alarming for trade management policymakers in Vietnam? The article will focus on analyzing the current state of trade balance between Vietnam and ASEAN countries with data on export and import turnover, and the import-export structure between Vietnam and this group of countries. With multidimensional qualitative analysis, the author will imply several policies to improve import-export efficiency between Vietnam and ASEAN countries.

Although it is believed that entrepreneurship is the main driver of economic growth, it is basically a value-driven activity, and personal values appeared to have a significant impact on both the decision to pursue entrepreneurship as well as how the enterer behaves or performs. The purpose of this study was to investigate the effects of owner/manager gender and educational background on the performance of micro and small businesses in Kenya. A sample of 398 licensed MSEs were chosen from a study population of 65,698 from three counties of Kisumu, Siaya and Vihiga in Western Kenya. Structured questionnaires were used in the studys descriptive survey approach to gather primary data. Descriptive and inferential statistics were used to present the data after it had been evaluated using statistical software (SPSS). The studys findings showed in objective one, that gender has significant difference in the performance of MSEs since (F0 = 3.895 > F1 (1, 397) = 3.86; ao = .049 < ac = .05). Objective two, the education level of owner/manager also has significant difference in MSE performance since, (Fo = 187.090> F1 (1, 397) = 3.86; ao = .001< ac = .05). The study conclusion was that both gender and education characteristic of entrepreneurs, determine the level of MSE performance. The study recommends combined efforts to support female gender to access necessary resources as well the training and education to expose them to the new technologies. There is need for in-depth study to find out the extent to which gender disparities are affecting the expansion of the MSE sector.

Changes in consumer behavior are an ongoing phenomenon and are very important in the world of business, marketing and economics. Consumer behavior has new habits and lifestyles which have made fans of coffee drinking culture popular among the public. The business opportunity to open a coffee shop is one of the growing businesses in Indonesia. The large number of coffee shops in Indonesia makes business competition increasingly fierce and having loyal customers is one of the most important company assets. Starbucks is one of the largest coffee shop brands in Indonesia which really pays attention to marketing strategy and focuses more on customer relationships, namely Customer Relationship Marketing (CRM). Apart from CRM, brand image and brand loyalty also play an important role in differentiating a company and are powerful marketing tools mediated by customer satisfaction. The sample used in this research was 210 taken by purposive sampling. The data obtained were analyzed using structural equation modeling (SEM) analysis with the help of the AMOS 24 application. The research results show that the influence of customer relationship marketing has a significant positive effect on customer loyalty and customer satisfaction. Brand image has an insignificant positive effect on customer loyalty, but has a significant effect on customer satisfaction. Customer satisfaction has a significant positive effect on customer loyalty.

The academic achievement of students is influenced by various factors encompassing learning attitudes, motivation, strategies, memory, and metacognition. This study specifically delves into learning attitudes, motivation, and strategies, which were acquired through respondent-completed instruments. The subsequent analysis aims to evaluate the factors that impact students academic success. The primary objective of this research is to establish the correlation between students learning attitudes, motivation, strategies, and their academic achievement. The findings from this study can guide schools in enhancing students academic performance by tailoring interventions to address learning attitudes, motivation, and strategies. Employing a quantitative research approach, data collection involves survey instruments pertaining to learning attitudes, motivation, strategies, and academic achievement, with statistical techniques applied for data analysis. The results indicate that there is no statistically significant correlation between learning attitudes (X1) and academic achievement (Y), a statistically significant negative correlation between learning motivation (X2) and academic achievement (Y) at the 0.01 significance level, and no statistically significant correlation between learning strategies (X3) and academic achievement (Y).

This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.

Banking in Indonesia has a long and dynamic history. The banking industry in Indonesia has distinctive and diverse characteristics. Banking in Indonesia faces various challenges and opportunities in the future. The purpose of this study is to analyze The Effect of Bank Efficiency, Industry Specification, and macroeconomic factors on the profitability of banks in Indonesia using double log regression. By using double log regression. The process of obtaining data uses secondary data obtained from OJK, BEI, and BI, and the data used is financial data of five banks with the highest profitability. Consisting of ROA, OER, HHI, Concentration Ratio, GDP Growth and GDP per Capita. The results of the study state that OER has a positive but insignificant effect on roa, CR has no significant effect on ROA, hhi has a positive but insignificant effect on ROA, GDP growth has a negative and significant effect on ROA, GDP per capita has a positive but insignificant effect on ROA, And simultaneously each dependent variable affects the independent variable.. This indicates that banking in Indonesia must be vigilant of the macroeconomic fluctuations that can affect the stability of the financial system, as well as take advantage of the opportunities in the domestic and international markets to increase their income and market share.

The aim of this research is to find out how learning attitudes, learning motivation, learning strategy, memory and metacognition contribute to upper students’ learning achievement of State Elementary Schools in Banten Province. This research uses a quantitative approach to ex post facto correlation. In this research, questionnaires and documentation were used to collect data. Correlation test using multiple linear regression was used to analyze the data. Based on the results of the research and data analysis that has been carried out, it can be concluded that there is a significant contribution from learning Strategy, memory and metacognition to the learning achievement upper students in elementary schools in Banten Province where the results from the Coefficients table, obtained a significance value of 0.000 t_table of 1.293, so it can be concluded that the Learning Strategy (X3), Memory (X4) and Metacognitive (X5) variables contribute simultaneously to the Learning Achievement variable (Y) while Attitude (X1) and Learning Motivation (X2) do not contribute to Learning Achievement ( Y) . The correlation or relationship value (R) is 0.795. From this output, a coefficient of determination (R2) of 0.632 is obtained, which means that the influence of the independent variables Learning Strategy (X3), Memory (X4) and Metacognition (X5) on the dependent variable Learning Achievement (Y) is 63.2 %. Meanwhile, the remaining 36.8% is influenced by other variables not studied.

The aim of APEC cooperation is to promote sustainable and inclusive economic growth, as well as enhance cooperation and economic integration among its members. This study aims to analyze the influence of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth in the 19 APEC member countries using multiple linear regression method. This research examines the impact of economic freedom, foreign direct investment, international trade, labor force, inflation, and the Covid-19 pandemic on economic growth. The analysis results indicate that economic freedom, although important, may have limited impact in weak institutional settings. Conversely, foreign direct investment and international trade have proven to have significant positive effects by bringing capital, technology, and innovation as well as enhancing economic efficiency. Moreover, skilled labor force and controlled inflation also support economic growth. However, the Covid-19 pandemic has caused serious disruptions by disrupting supply chains, decreasing demand, and creating economic uncertainty, highlighting the importance of economic resilience and public health. These findings emphasize the importance of policies supporting these factors to drive sustainable economic growth.

The existence of human resources plays a central role in the organization or company. The preparation of human resources is a crucial issue in the current era of globalization. Organizational success is highly dependent on employee performance. This study aims to determine and explain the role of organizational commitment in mediating the effect of compensation and competence on employee performance at Fitness Plus in Denpasar City. The population in this study were all employees where the sample determination used non-probability sampling method with saturated sampling technique (census) so that the entire population of 60 people was sampled. Path analysis was used to test the hypothesis in the study and the SmartPLS application was used to test the data obtained in this study. The results showed that compensation and competence have a significant positive effect on organizational commitment. Compensation has a significant positive effect on employee performance, but competence has no significant effect on employee performance. Organizational commitment has no significant effect on employee performance and was unable to mediate the effect of compensation and competence on employee performance.

This research aims to analyze and explain the Implementation of Professional Zakat Management at BAZNAS North Kolaka Regency. This research uses a qualitative approach with the data collection method in this research being documentation and interviews with 2 informants with the analytical tool in this research using Statement of Financial Accounting Standards (PSAK 109). The results of this research can be concluded that: professional zakat management at BAZNAS North Kolaka Regency has been implemented in accordance with Statement of Financial Accounting Standards (PSAK 109) based on recording recognition and measurement, presentation and disclosure carried out by BAZNAS North Kolaka Regency. This is demonstrated by the results of financial reports which have been presented in accordance with Statement of Financial Accounting Standards (PSAK 109).

This study aims to investigate diversity management strategies within Multinational Corporations (MNCs). Through in-depth interviews and analysis, study examines the strategies utilized by MNC to promote diversity and inclusion in their workplaces. The research identifies key themes and challenges encountered in implementing diversity initiatives, shedding light on the nuanced strategies utilized by corporations to navigate cultural, demographic, and organizational complexities. The finding emphasize the importance of customized diversity initiatives that are in tune with local contexts while also aligning with global corporate goals. Additionally, the study underscores the pivotal role of leadership commitment, organizational culture, and employee engagement in driving effective diversity management practices. In conclusion, this study enriches the comprehension of diversity management within MNCs, providing valuable insights for both practitioners and scholars to improve diversity efforts and cultivate inclusive work environments.

This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. This research aims to find out whether the level of education and work experience influences the quality of BUMDes financial reports in Siulak District. In this research, the data collection techniques and tools used are quantitative data analysis techniques, and the analysis method used is the multiple linear regression analysis method. The results of this research partially show that the level of education has a positive and significant effect on the quality of financial reports, and work experience has a positive and significant effect on the quality of financial reports. Based on simultaneous test results, the level of education and work experience have a significant effect on the quality of financial reports.

Financial inclusion, characterized by access and usage of formal financial services, is a critical driver of economic development and poverty reduction. In Nigeria, a country with a large population of unbanked and underbanked individuals, adoption of Digital Financial Services (DFS) presents a promising avenue for expanding financial inclusion among low- income households. This study focused on evaluating the effectiveness of DFS for promoting financial inclusion among low-income households in Jigawa State, North-West Nigeria. Using a mixed-methods research approach, this study comprehensively assessed the impact of DFS on financial inclusion indicators. The research draws from a representative sample of low- income households in Jigawa State, examining utilization of DFS platforms, perceptions of the benefits and challenges associated with these services. Findings indicate notable increase in financial inclusion among low-income households in Jigawa State following the introduction of DFS. Factors contributing to this positive trend include improved convenience, reduced transaction costs, and increased financial literacy. However, challenges related to digital literacy (complexity) and trust in digital platforms (perceived risk) persist and need to be addressed to maximize the impact of DFS. This research contributes to the ongoing discourse on financial inclusion and digital financial services by providing empirical insights specific to the Jigawa State context. The outcomes of this study are expected to inform policymakers, financial institutions, and DFS providers on strategies for further enhancing the reach and effectiveness of digital financial services in promoting financial inclusion among low-income households not only in Jigawa State but also in similar regions across Nigeria and beyond.

This paper aims to analyze and examine the level of dependence of the non-productive age population on the productive age population. There are two age categories of non-productive age population, namely the age of 0-14 years called the young age group, and the age category of 65 years and over. This study is a quantitative descriptive research, using secondary data in the form of raw data about productive age population and non-productive age population. Data analysis using the dependency ratio formula in total, young age, and old age. Data sources from the Central Bureau of Statistics and related institutions. The research was conducted in West Nusa Tenggara Province for the 2013-2022 time period (according to data availability). The results of the analysis / study showed that in total for the initial seven years, the burden of dependence was in the category of moderate dependence (85 percent of the total DR was the burden of youth), while for the last three years it has been in the low dependency category. Partially young age, indicating the burden of dependents is in the low category, as well as for old age is in the category of low dependent burden.

This study was purposed to investigate the causes of tax evasion and avoidance and its effect on the Zambian economy in Chililabombwe District of the Copperbelt Province. It had two-fold objectives: to examine the causes of tax evasion and avoidance in Chililabombwe District by SMEs, and to determine the effect of tax evasion and avoidance in Chililabombwe District on the Zambian economy. The study used a mixed method approach combining both qualitative and quantitative paradigms in which 110 sample size was targeted. One Hundred and ten (110) questionnaires were distributed and 79 were returned representing 72%. Purposive and convenient sampling techniques were used. Quantitative data was analysed through the SPSS version 16 while qualitative data was analysed through content analysis focusing on main unfolding themes from the interviews. The study discovered that that there are loopholes in the Zambia Revenue Authoritys (ZRA) tax administration system which are due to inefficiencies or inadequate competence of tax collectors, which taxpayers exploit in evading and avoiding tax. The investigation also revealed that on account of the established loopholes, certain revenue collectors collude with taxpayers to commit tax fraud by accepting bribes from them while poor sales, high tax rates, and lack of tax education to SMEs were noted to be among key reasons for tax avoidance. Consequently, the study ascertained with concern that the levels of development in the district, in terms of social amenities, schools, road network, and youth / women empowerment programmes are very low. The study concluded that tax evasion and avoidance were real and rife among the SMEs on account of the factors cited and that mitigative policy measures were required without any further delays. Arising from the results of the study, it was strongly recommended that for tax evasion and avoidance to be mitigated, the revenue authority needs to urgently reform the tax system to make it equitable and fair coupled with rigorous tax education to the traders for sufficient tax knowledge and thereafter digitize tax remittances with ease for the traders to file returns without need for middle persons. Tax morale and ultimately revenue collection can be improved through tax education programs, integrity of tax collectors, and reduction of tax rates chargeable to SMEs. Enhanced training and sensitization to create awareness, reduce compliance cost, and simplify online technology for the overall positive impact on compliance among the SMEs are elements of paramount import for the success of the nation in meeting its socio-economic goals through guaranteed revenue collections by the Revenue House.

This research aims to determine the role of women in managing household accounting in the Minangkabau matrilineal system. This research method uses qualitative methods. This qualitative research was designed using a phenomenological approach. The research location is at Pasar Raya Padang, Padang City, West Sumatra. The informants in this research were 10 "manggaleh mudo" housewives who were married and had children along with 2 traditional community leaders who came from the Padang nagari (KAN) traditional density. The instrument used by researchers for informants is interviews. This research uses a purposive sampling technique to determine informants. The data source is primary data. Data were collected using semi-structured interviews with informants until all the information required by the researcher was met. Data analysis techniques use the Miles and Huberman model, namely data reduction, data display, and conclusion, drawing, verification. The research results found that nowadays, apart from economic factors, Minangkabau women are encouraged to "manggaleh mudo" to participate in helping their husbands with their household finances. Another factor is to improve the quality of the family by improving their childrens education, saving for old age, wanting to make a contribution to their hometown, neighbors and close relatives, to leave an inheritance for their children and grandchildren. The contribution of the mothers "manggaleh mudo" income to the household economy is greater than the husbands income. But in reality, according to the recognition of all Minangkabau people, the income of a wife or mother from "menggaleh mudo" is only as additional income, not as the main income. From a budgeting perspective, we can see that Minangkabau women budget with the aim of ensuring peace in old age, social prestige, and providing services to family members. From a recording perspective, Minangkabau women always pay attention to time and use it effectively and efficiently and will never waste time in vain. So many of them do not have time to record their household finances in writing but rather verbally. However, there are also some of them who apply record keeping because Minangkabau women have a tenacious nature, are hard workers and are always optimistic. In terms of decision making, the Minangkabau people highly value "consensus" with their husband

SMEs in Nigeria have shown immense potential for driving economic growth and employment. However, they often grapple with several challenges that undermine their performance and long-term sustainability. These issues range from operational ineffectiveness and a lack of growth capacity to poor coordination among different aspects of the business. Additionally, many Nigerian SMEs seem resistant to adopting innovative practices that could ensure their sustainability. The foregoing, underscores the need for strategic improvisation. This study examined the relationship between strategic improvisation and brand image of selected small and medium-scale enterprises in Lagos State, Nigeria. The study adopted a survey research design. The population study comprised the Small and Medium Enterprises (SMEs) that are registered and operational in Lagos State and identified as members of the Small and Medium Enterprises Development Agency of Nigeria (SMEDAN). The total population of the study was estimated at 42,067, which represents the overall count of registered SMEs affiliated with Small and Medium Enterprises Development Agency of Nigeria (SMEDAN). A sample size of 510 participants was obtained using Cochran’s sample size formula (1977). The study utilized multiple regression analysis to explore how all measures of strategic improvisation collectively predicted brand image. Findings revealed that strategic improvisation has a significant effect on brand image (brand image (R = 0.536, AdjR² = 0.279, p = 0.000 < 0.05). The study concludes that strategic improvisation has a significant effect in enhancing SME brand image of selected small and medium-scale enterprises in Lagos State, Nigeria. Consequently, the recommends that SMEs should foster a work environment that encourages creativity, experimentation, and risk-taking. This can be achieved by encouraging employees to think outside the box, generate new ideas, and propose innovative solutions to business challenges.

This study aims to describe the influence of human resource quality, technology utilization, SPI (Service Performance Indicator), financial report quality, and Company performance, analyzing the influence of human resource quality on company performance, analyzing the influence of IT utilization on company performance, analyzing the influence of SPI on company performance, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, analyzing the influence of SPI on financial report quality, analyzing the influence of company performance on financial report quality, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, and analyzing the influence of SPI on financial report quality of rural banks (BPR) in Probolinggo regency. The sample in this study consists of 110 individuals taken using purposive sampling technique. The analysis technique used path analysis. The results show that Human Resource Quality significantly affects financial report quality. IT utilization significantly affects financial report quality. SPI significantly affects financial report quality. Human Resource Quality affects Company performance. IT utilization affects company performance. SPI affects company performance. Financial report quality affects company performance. Human Resource Quality influences the financial report quality of BPR companies in Probolinggo Regency through financial report quality. IT utilization affects the financial report quality of BPR companies in Probolinggo Regency through company performance. SPI influences the financial report quality of BPR in Probolinggo Regency through financial report performance.

The Audit Committee is claimed to bolster the reliability and precision of financial statement data by managing risks and advocating for ethical conduct within businesses. Its duties include examining financial information, supervising internal audits and auditor impartiality, verifying data presented to the board and shareholders, and scrutinizing ethical matters. Therefore, integrating the Audit Committee into public Joint Stock Companies (JSCs) has the potential to yield benefits for both the organizations and their stakeholders. Firms need to facilitate collaboration between the board and the audit committee to ensure alignment on strategic goals, risk management priorities, and reporting objectives. They also need to leverage the diverse perspectives and expertise of board members, including gender-diverse members, to inform audit committee discussions and decisions. Encourage open dialogue and information sharing between the board and the audit committee to enhance transparency and accountability in the reporting process. By implementing these strategies, firms can leverage the gender diversity of board members and the effectiveness of the audit committee to improve the quality of integrated reporting, leading to better decision-making, enhanced stakeholder trust, and long-term sustainable growth.

This research was conducted to measure the influence of work motivation and discipline on employee performance with career development as an intervening variable at Bank Mandiri Bogor. The sample studied consisted of 115 respondents. This research uses qualitative analysis and quantitative analysis. Testing is carried out with the system simultaneously and partially. The results of this research show that there is a positive influence of motivation on career development, work discipline has a positive influence on career development, motivation and work discipline together have a significant influence on career development, motivation has a positive influence on employee performance, work discipline has a positive influence on employee performance, development career has a positive effect on employee performance, Motivation, Work Discipline and Career Development together have a significant effect on Employee Performance. The results of the Career Development intervention anova test can increase the strength of the influence of Motivation on Employee Performance, the results of the Career Development intervention anova test can increase the strength of the influence of Work Discipline on Employee Performance

This study examines the impact of covid 19 on income inequality and comparison between China and Italy. Trends in Gini coefficient showed differentiated results for two countries. In this comparison various indicators came to consideration that affected inequality. For empirical investigation from the past data collected from World Development Indicators and Generalized methods of moments (GMM) for panel data analysis. Results indicated that poverty and unemployment have significant positive impact on income inequality while rate of taxes shown negative and significant impact on income inequality. These results supported many other studies but the post covid trend in Gini coefficient shows contradictory results. Rising trend in income inequality in China and falling trend in Italy drives the attention in mitigation policies. China preferred to save its population from corona virus and implemented strict stay at home and isolation policy. In this regard inequality showed rising trend. Whereas Italian government along with isolation and stay at home policies financed poor much and paid less attention to rich. In this way the gap between rich and poor came down. This study pays attention to the country-based policies reflecting government preferences and initiatives taken for betterment.

The purpose of this study is to examine the impact of digital currency transaction variables on the demand for money in Indonesia. The data used are data on the volume of mobile banking transactions, internet banking, interest rates, the level of currency fluctuations, and inflation on the demand for money for the period 2013 to 2022. Data analysis uses Autoregressive Distributed Lag (ARDL) cointegration method. The results of regression testing can be concluded that the long-term relationship is valid. In addition, using CUSUM and CUSUMQ from the quadratic test, the demand for money in Indonesia is relatively stable using the narrow definition of money, it implies that there havent been significant and persistent shifts in either the mean or the variance of the narrow money supply. A stable demand for money suggests that the economic agents in Indonesia, such as households and businesses, are not undergoing substantial changes in their preferences or behaviors related to holding money. This stability can have implications for monetary policy and economic planning, as it indicates a certain level of predictability in the demand for money. However, its crucial to keep in mind that economic conditions and factors influencing the demand for money can change over time. Therefore, continuous monitoring and periodic reassessment of the stability of the demand for money are necessary for accurate economic analysis and policy formulation.

This study aims to analyze the use of income of Torajan migrant community in Palu City, Central Sulawesi Province. The study procedures were carried out using a descriptive approach by analyzing independent variables without making comparisons or by connecting other variables with in-depth examination. In addition, the sample population comprised Toraja community who migrated to Palu City, totaling 1,896 heads of families. A total of 190 heads of families were then selected as respondents based on the inclusion criteria using the Slovin formula. The results showed that income of Toraja Migrant Community was very diverse and was used for various purposes. Apart from being used to fulfill primary needs, such as education, old age, and health, income was also used to finance culture, including rambu tuka and rambu solo, which often required relatively large costs.

The equity securities market is an integral component of any countrys financial system, and its performance is intertwined with the broader macro-economic environment. Equity securities market determines the state of the economy; this is through stock and asset prices fluctuations as well as company earnings with corresponding dividend policies, and multiple macroeconomic variables. The inherent problem has been how do changes in specific macro-economic variables affect the performance of the equity securities market at the Security Exchange. This study sought to establish the influence of the selected macro-economic variables on equity securities market performance at Nairobi Securities Exchange (NSE). The specific objectives were to establish the effects of exchange rate; interest rate; inflation rate; money supply; and Gross Domestic Product on equity share prices fluctuations based on the NSE-20 from when the economy was liberalized. The study was guided by the Capital Asset Pricing Model, the Arbitrage Pricing Theory and the Efficient Market Hypothesis. An explanatory research design was used to determine the effect of selected macro-economic variables on securities exchange market performance. Annual time series secondary data for the periods 1986 to 2022 was used. Findings of diagnostic test demonstrated that there was no multicollinearity among the independent variables, residuals were homoscedastic, and there was no autocorrelation among the residuals. The results of Shapiro wilk normality test showed that the studys variables were normally distributed. The Augmented dickey fuller unit root test both showed that there was no unit root and that the variables had a short run relationship. The study findings were: the exchange rate (indicating negative and significant effect on equity security indices; the interest rate indicating negative and significant effect on equity security indices; inflation rate indicating positive and significant effect on equity security indices; money supply which indicates a negative and significant effect on equity security indices; and gross domestic product had a positive and significant effect on equity security indices. The study concluded that exchange rate, interest rate and money supply significantly affect equity security indices negatively while inflation rate and gross domestic product significantly affect equity security indices positively. The study therefore recommends the Central bank of Kenya to employ measures intervening foreign exchange markets to stabilize the currency, implement appropriate interest rate policies, and maintaining adequate foreign exchange reserves. The policy makers should prioritize price stability and monitor the growth of money supply to ensure it remains in line with the countrys economic fundamentals. Policy makers should also strike a delicate balance between controlling inflation and supporting economic growth by closely monitoring economic indicators and adjusting interest rates accordingly.

The development of the digital era has had a big impact on the way of shopping, especially shopping online. Indonesia is a potential market for the development of e-commerce, especially online shopping. Currently, many consumers are taking advantage of the live streaming feature on e-commerce platforms to shop online. It is effective and easy to use, many people use live streaming for entertainment, communication or even promoting products and services. Currently, many marketers use live streaming on various media platforms to sell and promote their products. Supported by advances in information technology, it allows online sellers to showcase their products via live streaming. Live streaming is a form of online interactive multimedia entertainment that is rapidly gaining popularity throughout. It is effective and easy to use, many people use live streaming for entertainment, communication or even promoting products and services. This research adopts the concept of "Social Presence of Broadcaster" to identify its influence on the experience of arousal and pleasure in viewers. In addition, the concept of "Social Presence of Live Streaming" is used to evaluate its impact on the experience of arousal and pleasure in the context of live streaming. Furthermore, researchers consider that the experience of arousal (passion) and pleasure generated through these concepts can influence the urge to buy impulsively. Therefore, this study aims to investigate the relationship between these variables and eventual impulse buying behavior. The sample in this study used 230 respondents from consumer users who had impulsively purchased womens clothing products via Shopee live streaming. The research method will be carried out by testing the Structural Equation Model (SEM) with the help of the LISREL application. The results of this research are that the social presence of broadcasters, the social presence of viewers, and the social presence of live streaming have an influence on arousal and enjoyment. Also, Passion and Fun are the factors that most influence impulse purchases on Shopee live streaming.

This research aims to determine the influence of Mobile Banking and Quick Response Code Indonesia Standard (QRIS) on the Financial Performance of Bank BPD DIY. The data in the research uses secondary data, where the data is data on the number of mobile banking transactions, the Indonesian standard quick response code (QRIS) and financial report statistics published by Bank BPD DIY for 44 months. The data analysis technique uses multiple linear regression analysis. The results of this research show that Mobile Banking and QRIS have a significant positive influence on the financial performance of Bank BPD DIY.

This research explores the nexus between entrepreneurship and sustainable rural development, focusing on the role of start-up enterprises as catalysts for positive economic, social, and environmental change in rural communities. In an era where rural areas face numerous challenges, ranging from economic stagnation to environmental degradation, fostering entrepreneurship has emerged as a promising strategy for revitalizing these regions. This study employs a multi-disciplinary approach and delves into the entrepreneurial ecosystem, examining factors such as access to capital, education, infrastructure, and policy support that influence the success and sustainability of rural start-ups. It explores how start-up enterprises contribute to job creation, skill development, and empowerment of local communities, ultimately enhancing the overall quality of life in rural areas. Furthermore, the study assesses the environmental sustainability practices adopted by rural start-ups, considering their potential to mitigate ecological challenges and promote eco-friendly business models. Through empirical analysis, case studies, and interviews with entrepreneurs and community members, this research contributes valuable insights to academic discourse and policymaking. By shedding light on the intricate relationship between entrepreneurship and sustainable rural development, the findings aim to inform strategies that empower rural communities, promote economic resilience, and create a blueprint for fostering long-term, sustainable growth.

Foreign dependency is an economic phenomenon, which is characterized by asymmetrical benefits, favouring specific countries at the expense of others, and impeding the growth potential of dependent economies. The main objective of the study was to determine the relationship between foreign dependency and economic growth in Kenya. To achieve this overarching aim, specific objectives have been delineated to include an evaluation of the effect of import volumes and external debt levels on economic growth in Kenya. The theoretical underpinnings of this study draw from several key economic theories and models, each offering unique insights into the dynamics of foreign dependency. This study employed a descriptive and inferential statistical design and leverages a time series dataset spanning the years 1980 to 2021, meticulously sourced from the World Bank. To facilitate a comprehensive analysis, the Autoregressive Distributed Lag (ARDL) model was applied. The empirical analysis revealed noteworthy relationships between determinants of economic growth in the Kenyan context. Specifically, imports of goods and services and external debt are all identified as having statistically significant impacts on the trajectory of economic growth in Kenya. In conclusion, these findings suggest that factors like imports and external debt contributes positively to economic growth. The study recommends that policymakers should explore strategies to attract productive external debt which will stimulate positive investment spillover effects within the economy. Emphasis should be placed on the need to bolster the import-led growth through regulatory mechanisms that safeguard local producers. Responsible external debt management is underscored as pivotal to fostering sustained and robust economic growth. Additionally, trade policies designed to facilitate import-led growth are posited as potentially beneficial for the Kenyan economy.