This paper employs a quantitative approach to hypothesis testing through structural equation modeling. The advertising perceived value of the consumer is described by four factors: entertainment, informativeness, credibility, and irritation. Based on a sample size of 406 individuals who use advertising platforms such as Facebook, YouTube, Instagram, and TikTok. The study validated the positive relationship between advertisings three components, namely entertainment, information, and credibility, and the users flow experience and attitude toward advertising. Conversely, the advertising irritation component has an adverse effect on both user experience and attitude toward advertising. Furthermore, the findings also show a positive association between experience flow and peoples attitudes about advertising. Finally, the study found that both experience flow and attitude toward advertising have a significant and positive effect on the tendency of consumers to purchase.

Problems faced by Bank Syariah Indonesia (BSI) regarding the development of digital banking technology in banking. Especially for BSI users mobile banking namely: (1) the percentage of use of BSI services is still low Mobile compared to service mobile banking other banks (2) review users who are still not satisfied with the ease of transactions (3) there are information security threats such as cases ransomware on BSI Mobile which causes a decrease in customer trust (4) internet use which is relatively high in generation Z, is not yet commensurate with usage mobile banking in generation Z which is still relatively low. The purpose of this research is to determine and analyze the influence of perceptions of convenience, security, trust and which variables have the greatest influence on customer satisfaction in using BSI mobile banking for Generation Z customers in Jabodetabek. The analytical method for testing customer satisfaction is carried out via google form, in this research using quantitative data with a sample of 350 generation Z customers in Jabodetabek using techniques purposive sampling. The analytical tool used is software SmartPLS version 4.1.0.3. Data analysis uses PLS-SEM analysis. This research data consists of descriptive data, outer model (test instrument) and inner model (hypothesis testing). The research results show that perceived ease of transactions and trust influence customer satisfaction in using BSI Mobile Banking for generation Z customers in Jabodetabek. Meanwhile, security has no effect on customer satisfaction in using BSI Mobile Banking for generation Z customers in Jabodetabek. The perception of ease of transactions has a greater influence compared to security and trust.

This study investigated the influence of project management practices on the success of construction projects within Zambia, focusing on selected construction projects from 2022 to 2023. The research objectives aimed at assessing current project management practices and strategies, and identifying challenges for improvement. The study used theoretical frameworks such as Project Success Theory and Project Management Theory to analyse findings comprehensively. A qualitative approach was used for this study. Interviews were utilised to collect data from construction companies and thematic analysis was used to analyse the data. The research results identified key project management practices as being crucial for success, including comprehensive planning, effective risk management, clear communication, and robust performance monitoring. Challenges such as limited awareness, stakeholder engagement issues, and deficiencies in practical implementation were uncovered. The study recommends enhancing training, stakeholder engagement, risk management, and performance monitoring. Furthermore, gaps for research include exploring gender diversity, regional variations, sustainability integration, and longitudinal project performance studies. This study contributed valuable insights to the construction industry, aiming to optimise project management practices and foster sustainable development in Zambia.

Bankruptcy is a legal or economic event that often results in the complete cessation of all business activities and operations. This bankruptcy usually starts with liquidity problems, but is closely linked to situations where a companys debt exceeds its total assets. The objective of this study is to evaluate the effectiveness of the Altman Z-score model as a tool to predict bankruptcy. The main focus of this study is retail companies listed on the Indonesia Stock Exchange in 2021-2023. 31 companies participated in the study, supported by 93 financial statements. The researchers used purposive sampling method for the sampling process. The study uses the modified Altman Z-score method (1995) to analyze the obtained data. The analysis revealed that 17 companies (54.8%) could be classified as healthy. 3 companies (9.7%) were classified as weak, and 11 companies (36.7%) were expected to go bankrupt. These results provide insight into the financial health of the retail companies surveyed and highlight the importance of using predictive models to determine bankruptcy risk.

The Study Aimed To Investigate The Factors Affecting The Adoption Of Information Communication Technology In Service Delivery By Microfinance Institutions In Nandi County With Juhudi Kilimo Limited As The Main Point Of Focus. The Investigation Aimed To: Examine Whether Ict Illiteracy Affects Service Delivery By Microfinance Institutions In Nandi County, Find Out How Technological Infrastructure Has An Effect On Service Delivery By Microfinance Institutions In Nandi County, Ascertain How The Cost Of Adoption Has An Effect On Service Delivery By Microfinance Institutions In Nandi County, And Examine How Perceived Usefulness Has An Effect On Service Delivery By Microfinance Institutions In Nandi County. The Research Considered A Population Of 200 Employees And Clients Of Juhudi Kilimo In Nandi County. The Study Employed A Simple Random Sampling Technique. The Technology Acceptance Theory Constituted The Foundations Of The Research. The Research Employs A Descriptive Design To Examine The Characteristics Of The Target Population, Consisting Of It Officers, Finance Officers, Operations Officers, Research And Development Officers, Internal Auditors, And Clients Of Juhudi Kilimo. A Representative Sample Of 60 Respondents Was Selected Randomly. Data Collection Involved Questionnaires, Validated Through A Pilot Study And Expert Evaluation. The Research Also Provided A Robust Framework For The Study, Ensuring Methodological Rigor And Ethical Adherence In Investigating Ict Adoptions Impact On Mfi Service Delivery. The Study Revealed Strong Positive Correlations Between Ict Illiteracy And Adoption Costs (0.983), Technological Infrastructure (0.310), And Perceived Usefulness (0.459). Technological Infrastructure Demonstrated A Strong Positive Correlation With Perceived Usefulness (0.751) And A Moderate Positive Correlation With Adoption Costs (0.652). Adoption Costs Exhibited Strong Positive Correlations With Both Ict Illiteracy (0.983) And Technological Infrastructure (0.995). Perceived Usefulness Showed A Moderate Positive Correlation With Ict Illiteracy (0.459) And Strong Positive Correlations With Both Technological Infrastructure (0.978) And Adoption Costs (0.959).

This study aims to analyze the determinants of greenhouse gas emissions in several ASEAN countries. The research utilizes secondary data from the World Bank covering the period from 1990 to 2019, employing panel data regression with Fixed Effect Model (FEM) estimation. The findings reveal that all independent variables in the study have a significant relationship with CO2 emissions, with coefficients below 1, indicating an inelastic effect. Specifically, higher GDP per capita increases CO2 emissions, while higher FDI reduces them. This suggests that while economic growth contributes to higher CO2 emissions, foreign investment may help reduce emissions. It is important to note that these results are specific to the countries studied (Indonesia, Singapore, and Myanmar) and cannot be generalized to other countries.

The existence of a company cannot be separated from its environment and society. Companies must balance economic achievement with social and environmental responsibility through Corporate Social Responsibility (CSR) activities. However, only a few companies realize the importance of implementing CSR to maintain the companys sustainability. Some companies consider CSR one of the costs that must be incurred to reduce profits. This condition motivates researchers to identify the motivation of business actors in conducting CSR activities. This study explores CSR practices in construction companies whose business activities significantly impact the surrounding community and the environment. This study uses a qualitative method: a single case study using PT. BASA is one of the construction companies in Bali, Indonesia. Research data were obtained through structured interviews with company management. The results show that the motivation of management to implement the CSR program is to contribute and be responsible for sustainability. The company project must get support from the community to avoid unwanted things during the project. The company has been able to implement its CSR program well. This activity provides a positive impact on the community.

This research aims to analyze environmental conditions in Jakarta and identify practical solutions to air pollution, water pollution, and waste management. The research methods include air and water quality monitoring with modern sensors, analysis of emissions data, and interviews with stakeholders. Simulation models evaluate the impact of various interventions, such as public transportation improvements and pollution control technologies. The research results show that Jakarta faces significant challenges, with pollutant concentrations often exceeding safe limits. Simulation models estimate that reducing vehicle emissions and using renewable energy could reduce air pollution by up to 30% within five years. Pilot projects such as sensor-based air quality monitoring systems and household waste separation programs are progressing positively. However, budget constraints and resistance to change are still obstacles. The conclusions of this research emphasize the importance of integrating modern technology, strengthening environmental policies, and active community involvement. This research also offers a model that can be implemented by other cities in developing countries. Suggestions include policy adjustments, increased financial support, and community education programs to increase awareness and participation in environmental improvement.

Grobogan Regencys tourist sector is still quite small and hasnt been able to significantly impact the growth of the travel and tourism sector in Indonesia. Even though Grobogan Regency has a lot of possibilities for overseeing local resources related to tourism. The Jono Tourism Village is one of the potentials in the Grobogan area that could be developed. The distinctive feature of Jono Village is its ability to generate salt products despite being distant from the ocean. At the end of 2016, the Ministry of Tourism designated Jono Village as a Tourism Village. Not much has changed in this community since it was recognized as a tourist village. This is due to the unrealized potential of other locations as tourist destinations, the dear th of facilities in this community, and the villages poor accessibility. As a result, the author wants to transform this vacation hamlet into a community-based destination with a hub for the salt industry serving as a major draw. A qualitative descriptive technique will be used in the design concept that will be put into practice. Reducing the unemployment rate, enhancing the local economy, protecting the areas cultural environment, and building the infrastructure necessary to support the tourist villages growth are just a few of the issues that need to be resolved to develop this village. Data collecting techniques employed in the construction of this creative tourism town include reading, interviews, and observation. Next, interactive analysis techniques and flow model analysis approaches are employed for data analysis. The studys findings enable Jono hamlet to develop into a creative tourism hamlet with attractions that match the communitys capabilities, particularly the Jono Village Salt Industry.

The purpose of this study is to (1) determine the effect of service recovery on consumer forgiveness, (2) determine the effect of situational factors on consumer forgiveness. The respondents of this research were 100 consumers of the Tirta Dharma Regional Drinking Water Company, Bengkulu City. The collected data was analyzed using multiple linear regression analysis. The results showed that service recovery has a positive effect on consumer forgiveness. That is, the better service recovery, the higher consumer forgiveness will be. Situational factors have a positive effect on consumer forgiveness. That is, the higher the situational factor of consumers the higher the consumer forgiveness. Implementing service recovery management is considered to have a significant impact on customer evaluation because customers tend to be more emotional when involved in service restoration than during the interactional time of service. When this is done well, a dissatisfied customer can become one of the most loyal customers who acts as public relations for the organization through word of mouth. Improve service quality so that the possibility of service failure can be avoided. With good service quality there will be a positive social environment talk of company services.

Village Revenue and Expenditure Budget Management ( APBDes ) is a regional government financial plan that contains village income, expenditure and financing. APBDes management must be based on the principles of accountability, transparency, participation which is carried out in an orderly manner and with budget discipline. In this research, the method used is a qualitative method with a descriptive approach. The research results show that the management of the APBDes in Sahan Village has been carried out well and has followed structured and systematic procedures through five main stages: planning, preparation, approval, implementation, and monitoring and evaluation. Apart from that, the Sahan Village government has succeeded in implementing the principles of accountability and transparency in APBDes management in accordance with Permendagri No. 20 of 2018, with active community participation at the preparation and monitoring stages, as well as presenting budget information and fund allocation openly through information boards, billboards and village websites.

Purpose: The Kenya economy experienced an increase in the price of basic commodities, increased unemployment rates and consequently reduced real wage levels due to job cuts. An accurate forecast of this unprecedented inflation rate could have cushioned the Kenyan population from its effects. Uncertainty over future inflation forecasting has caused detrimental and negative impact not only globally but also in the Kenyan economy. Combining several techniques of forecasting is an instinctual way to improve prediction performance as the limitations of one method are compensated by the strength of the other model. The general objective of the study was to develop an optimal model of forecasting short term inflation rate in Kenya. The specific objectives were to establish models of forecasting short term inflation rate using SARIMA, GARCH and hybrid SARIMA-GARCH family Models, select optimal model amongst the three models and Predict 12 months ahead inflation rate using the optimal model. Scope of the study from 2005 January to 2024 July. The study was anchored on monetary theory of inflation, Keynesian theory of inflation as well as rationale expectation theory of inflation. Methodology: Data was sourced from KNBS and CBK. The study was guided by positivism research philosophy. Explanatory research design was used in this study. Target population was 230 monthly observations. Sample and sampling techniques used was time series. PACF, ACF Dfuller, Kpss test, Philips perron test indicated the data was stationary after 1ST differencing. Findings: Statistic validation test results indicated SARIMAs (1,1,1)(1,1,)12 adjusted 2 R was perfectly 1 indicating all variations in squared residuals were explained by lagged residuals. P- value for lagged squared residuals were significant at (0.00). F-statisticvalue was significant (0.020) suggesting overall model fit. Model stability test AR roots polynomial lied outside the unit circle. eGarch(1,1) model with lowest aic -0.534 was best in Garch Family models. Hybrid Sarima((1,1,1),(1,1,1) eGARCH(1,1) was identified. Comparison of Sarima(1,1,1)(1,1,1)12, eGARCH (1,1) and Hybrid Sarima((1,1,1),(1,1,1)12 eGARCH(1,1) using forecast accuracy revealed that hybrid model was the optimal model with lowest MAE 0.166 and RMSE 0.259. Diagnostic checks The Ljung- Box test (LL) and Q2 indicated non-significant autocorrelation p- value were greater than 05% indicating that the models residuals were white noise. The DOF/GED parameter (4.144466*, 1.101958, 6.977499) represented the degrees of freedom for the tdistribution and the coefficients where significant at 0.05% meaning the models assumptions for normal distributions were met. The coefficients of AR Normal 0.048140, T-Student -0.031854, GED -0.02396 and MA Normal 0.055167 ,T-Student 0.059645, GED 0.051390 terms were significant at 5%. Recommendations: The results implied that the model predicted a decrease in the Kenyas inflation rate for the next 12 months. The study recommended that inflation rate would be hovering below an average rate of 10 within the next 12 months with high volatility up to July 2025 and policy makers should use this prediction for planning in order to maintain Kenyas macroeconomic stability. Policy makers were also advised to use the hybrid model to forecast short term inflation rate 12 months ahead and in future years. The benefits of the study were added knowledge of hybridizing to researchers and to policy makers. This study therefore provided better inflation forecasts (Kenya) to be used for strategical planning for short -term effects of inflation by the government.

The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.

This study aims to analyze the influence of slack resources, environmental performance, and industry sensitivity on the quality of Corporate Social Responsibility Disclosure (CSRD) in Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2023. Using a quantitative approach and explanatory research design, data was collected from annual reports, sustainability reports, and PROPER ratings from the Ministry of Environment. The results show that slack resources have a positive and significant effect on the quality of CSRD. Companies with higher slack resources tend to have better quality CSR disclosures. Environmental performance also has a positive effect on CSRD quality, where companies that achieve higher PROPER ratings show better CSR reporting. In addition, industry sensitivity has a positive effect on CSRD quality, which suggests that firms in environmentally sensitive industries tend to provide higher quality CSR disclosures to maintain legitimacy and reputation. Control variables Institutional Ownership and Company Size are not able to control the influence of the relationship between Environmental Performance, Slack Resources and Industry Sensitivity on the quality of Corporate Social Responsibility Disclosure (CSRD). These findings provide empirical evidence on the importance of slack resources, environmental performance, and industry sensitivity in improving the quality of CSRD, and offer valuable insights for corporate management and policy makers.

There are demanding conditions for innovation in public services in accordance with Regulation Government Number 38 Year 2017 about innovation local arrange how local governments carry out local innovation and policy scope This includes innovation in government structuring and service delivery The public of Kapal Village, Bali, is facing ongoing public service problems satisfying. Initial observations show problems such as waste management TPST that is not yet optimal and complaints regarding road maintenance and public facilities. This research aims to find out and analyze the influence of public service innovation towards public service delivery and public service value to build passion public build village. Studies on Ward boat, Subdistrict Mengwi Badung Regency Bali. Respondent in study This is Public Ward Boat, Mengwi District, Badung Regency, Bali Province with a sample size of 387. This research uses analysis Structural Equation Modeling (SEM) with SMARTPLS program assistance 4. The results of this research show that: Innovation public services significantly increase the value of public services, but not influential direct on satisfaction or excitement public. On the contrary, mark service public relate positive with satisfaction And excitement public, whereas satisfaction society does not affects arousal they in a way significant...

Purpose: know and analyze influence of Village Fund Allocation, Capital Expenditure and Financial Performance to Public welfare. Design/methodology/approach: Type of research quantitative, which was carried out in 8 villages in West Denpasar sub-district. Engaging sample of 40 data on village fund allocation, capital expenditure, performance finance village in West Denpasar subdistrict, with utilise tool SEM PLS model analysis. Findings: Village Fund allocation is proven in a way positive and significant influential to Proven Community Welfare , Capital Expenditure in a way positive and significant to Community Welfare , Village Fund Allocations have an influence positive and significant Financial Performance , Capital Expenditure influence positive and significant on Financial Performance , Financial Performance influential positive and significant to Community Welfare , Financial Performance in a way positive capable role mediate the influence of Village Fund Allocation on Community Welfare and Financial Performance in a way positive capable role medation influence Capital Expenditures against Public welfare . Practical/implications: Research results this can can used in taking decisions on villages in inner Denpasar City effort increase Public welfare. Originality/value: This research provides new insights, first tested the intervening impact of Financial Performance on Community Welfare and provided important information to the community that community welfare also depends on funds received and managed by the village government.

Goal setting theory explains that a persons behavior is determined by values and goals. Goals set influence actual behavior, which is governed by ideas and intentions, thereby influencing actions and performance. Effective control of work-family conflict and work stress improves performance. Human Resource Management involves planning, organizing, implementing, and controlling human resources to achieve organizational goals efficiently. Work-family conflicts, such as heavy workloads and family responsibilities, and work stress reduce motivation and performance. Organizational commitment, including loyalty and work motivation, helps employees overcome conflict and stress and maintain good performance. The respondents in this research were employees at the Faculty of Cultural Sciences, Udayana University . The number of respondents in this study was 52 respondents using nonprobability techniques , namely saturated samples or often called total sampling. This research uses Structural Equation Modeling (SEM) analysis from the Smart Pls program. The results of this study indicate that work-family conflict and work stress have a negative and significant effect on organizational commitment. Work-family conflict and work stress have a negative and significant effect on employee performance. Organizational commitment has a positive and significant effect on employee performance. Organizational commitment is not proven to play a mediating role in the indirect effect of work-family conflict on employee performance. The effect of the mediating role of organizational commitment on the indirect influence of work-family conflict on employee performance has a direct effect without going through the mediating role of organizational commitment. Organizational commitment has been proven to play a mediating role in the influence of work stress on employee performance. The effect of the mediating role of organizational commitment on the indirect influence of work stress on employee performance is partial complementary mediation.

Rural tourism is considered a viable strategy for achieving sustainable rural economic development and poverty reduction, offering significant economic, social, cultural, and ecological benefits. However, as an external force, rural tourism disrupts the livelihood capital and strategies of farmers, significantly influencing their sustainable livelihoods. This paper uses the sustainable livelihood analysis framework from a micro perspective to assess rural tourisms impact on farmers livelihoods, particularly in Jiwodu Village, Guangxi, China. By categorizing farmers based on the proportion of rural tourism income in their total household income—Tourism-related, Tourism-dominated, and Tourism-exclusive livelihoods—the study constructs a farmer livelihood capital scale, employs a participatory assessment method, and compares changes in the five major livelihood capitals before and after rural tourism development, exploring farmers perceptions of its impact.

This research aims to determine the effect of 1) organizational support and proactive personality on the meaning of work, 2) organizational support and proactive personality on employee creativity, 3) meaning of work on employee creativity, 4) organizational support for employee creativity through meaning of work 5) proactive personality on employee creativity through meaningful work. The research was conducted at PT Sumitan Artha Valutama with a research sample of 50 respondents. The sampling technique uses a saturated sample technique. The data analysis method uses descriptive analysis and path analysis. The results of the research show that: 1) there is a positive and significant direct influence of organizational support and proactive personality on the meaning of work, 2) there is a positive and significant direct influence of organizational support and proactive personality on employee creativity, 3) there is a positive and significant direct influence of meaningful support work on employee creativity, 4) there is no influence of organizational support on employee creativity through meaning of work. 5) there is no influence of proactive personality on employee creativity through the meaning of work.

In spite of the adoption of International Public Sector Accounting Standards (IPSAS) in Nigeria, it appears that significant progress has not been made by public sector organisations in its implementation. The purpose of this study was to investigate the extent to which the adoption of IPSAS has influenced financial reporting quality in universities in Rivers State. Cross sectional survey research design was used for the study and the area of the study was Rivers State, Nigeria. The population of the study was 37 senior Accounting Personnel from the three universities studied. The entire population of 37 was used as sample, hence census was employed for the study. The instrument used for the collection of data was a self-structured questionnaire developed using a four-point rating scale of Very High Extent, High Extent, Moderate Extent and Low Extent. The instrument was validated by two Business Educators and one Measurement and Evaluation expert, all from the Faculty of Education, Rivers State University. The reliability of the instrument was determined using the test re-test method; this was done through the Pearson Product Moment Correlation Coefficient (PPMCC) and a reliability coefficient of 0.96 was obtained. Data was analysed using mean and standard deviation while the hypothesis was tested using one-way Analysis of Variance. Based on the results of the study, it was found that the adoption of international public sector accounting standards has influenced financial reporting quality in universities in Rivers State albeit to a moderate extent. The study further found that there was significant difference in the mean score of Senior Accounting Personnel in the three universities on the extent to which financial performance, financial position and cash flow standards have influenced financial reporting quality in universities in Rivers State. The study concludes that universities in Rivers State are still at an elementary stage of the adoption of IPSAS in the preparation of financial statements and as such the quality of their financial statements cannot be reasonably assured. One recommendation made, amongst others, was that Accounting Personnel of universities in Rivers State, especially those handling Final Accounts, should be made to undergo thorough training on IPSAS to enhance their financial reporting skills; the training should be practical and not theory-based and experts who have been involved in the successful implementation of IPSAS should champion the process.

Employee Job Satisfaction is something that is quite crucial and must be paid attention to by employees. Good Job Satisfaction experienced by employees will halve a good impact on the activities and development of the company. The purpose of this study was to learn more about how PT. Indo Acidatama employees job satisfaction is impacted by organizational culture, communication, and work stress. This research uses a data collection method by distributing qustionnaires using Google Form. The population and sample are employees of PT Indo Acidatama and a sample of 79 employees was obtained. Generally, multiple linear regression analysis was used to analyze the research data. Job satisfaction was found to be positively and significantly impacted by organizational culture and communication, with work stress having a little negative impact.

Micro, Small and Medium Enterprises need to receive serious attention, especially Micro and Small Enterprises (MSEs) to become businesses that are more efficient and able to develop independently, increasing peoples income, creating employment opportunities and increasingly being able to increase their role in providing goods and services. So that companies remain able to compete, company management must be able to use strategies to maintain or improve its market position. One of the micro and small businesses that is always close to the cultural life of the Balinese people is the bamboo woven business specifically for "sokasi" products in Kayubihi village, Bangli District, Bangli Regency. With various motifs and sizes, the types of Sokasi produced, such as the Matahari, Sroni, Rangrang, Kincir, Lilin, Swastika motifs, etc., are a special attraction for Sokasi enthusiasts in the Bali region. With conditions like this, craftsmen need to pay attention to their strengths, weaknesses, opportunities and future challenges so that they can determine strategies to maintain and even expand the market for Sokasi products, especially in Kayubihi village MSEs.

Tax consultants contribute to assisting taxpayers in overcoming difficulties caused by the complexity of tax rules. Reliable tax consultants tend to provide aggressive advice. Tax consultants as professionals must uphold the code of ethics and applicable tax rules. In this condition, tax consultants are faced with a dilemma in making ethical decisions. This study aims to interpret more deeply how the integrity of tax consultants in facing ethical decision dilemmas in conducting tax planning using a transcendental phenomenological approach. The results of this study show that tax consultants face several dilemmas, including: ethical decision dilemmas due to unclear regulations and client interest factors and responsibility to the state for tax revenue. Experienced tax consultants can overcome the dilemma by continuing to exercise good self-control, and still adhere to the rules and code of professional ethics.

This Paper explored alternative behavioural trajectories navigable to address entrepreneurship education issues in Nigerias public universities. Entrepreneurship educations current viability and capacity utilization have not gained the impetus to drive students practical application development and add significant value to economic development. This work relied on ethnography using the participant observer method to get relevant contextual specifics to give insights on traversable alternatives that culminate in the much-desired economic development and growth of individuals and the nation at large. It was concluded that behavioural alterations that gravitate towards trajectories that deviate significantly from the dismal state of affairs obtainable in the current pedagogy are the panacea to the apparent quagmire. It was suggested amongst others that driving emotional attachment, improvisation, and the use of alternative sources of funding are avenues of attaining optimal level benefits of entrepreneurship education. This paper contributes to the body of knowledge of entrepreneurship development and knowledge efficiency.

Innovation for sustainability in private universities has emerged as a crucial area of research globally. The existing literature highlights the significance of organizational culture, knowledge management, and green innovation in achieving sustainability goals. This study aims to determine the influence of organizational culture on knowledge management and green innovation in private universities located in LLDIKTI Region II. A cross-sectional research design was employed, with data collected via questionnaires from a sample of 305 respondents from private universities in LLDIKTI Region II. The data were analyzed using the Smart PLS structural equation model to test the proposed hypotheses. The findings of this research align with human resource-based theory, which posits that organizational sustainability is determined by the strength of its internal resources. The results confirmed that organizational culture significantly influences knowledge management (Hypothesis 1) and green innovation (Hypothesis 2) in private universities within the specified region. The study also underscores that private universities function as quasi-public organizations that blend business principles with a social approach to meet community needs while maintaining high competitiveness in a globalized world. This research contributes to the body of knowledge by examining the multidimensional relationship between knowledge management processes, organizational culture, and green innovation in private universities. By exploring these interconnections, the study provides valuable insights for enhancing sustainability and competitiveness in higher education institutions. The study concludes that a strong organizational culture is essential for fostering effective knowledge management and promoting green innovation in private universities. Future research could expand the sample size and incorporate additional variables, such as organizational commitment, to deepen the understanding of the dynamics at play.

Utilizing user satisfaction as a mediating variable, this study attempts to investigate how the Unified Theory of Acceptance and Use of Technology (UTAUT) model affects millennial generation preferences for utilizing mobile health applications (m-health) and what it means for marketing tactics. Four primary UTAUT constructs—performance expectancy, effort expectancy, social influence, and facilitating conditions—are incorporated into this study methodology. For this study, 200 members of the millennial generation participated in a survey. Path analysis techniques were employed in the data analysis to examine the correlation between the variables in the study model. The analysiss conclusions demonstrate that, both directly and through the mediation of user satisfaction, the UTAUT variable significantly influences users preferences for utilizing m-health applications. This research also highlights the significance of user happiness in influencing preferences. Marketers can utilize this information to inform the development of more successful marketing plans aimed at encouraging the millennial age to adopt mhealth apps. The results have practical significance for marketers creating more engaging and relevant marketing campaigns, as well as for m-health app developers and healthcare providers creating tactics that boost millennials happiness and user uptake.

Study This addressed For analyze influence creativity advertising, power pull advertising, endorser credibility, and effectiveness advertisement in influence decision purchase at Ilsproject Denpasar. Study This target population that is all over ever consumer buy products at Ilsproject Denpasar and ever see advertisement Ilsproject on Instagram. Through technique purposive sampling and formula ten times rules , obtained A total of 80 respondents participated in study . Empirical data collected through questionnaire onliner based on Google Form and then the data is analyzed through approach multiple linear regression with SPSS software. Proposed hypothesis that creativity advertising , power pull advertising , endorser credibility , as well effectiveness advertisement influential positive and significant to decision purchase consumer Good in a way partial nor simultaneous . Findings on the study This indicated that the more tall level embodied creativity in marketing content on Instagram Ilsproject Denpasar will capable increase decision purchase consumer. Further , more interesting content advertising used by Ilsproject Denpasar in promote products on the Instagram platform can also be done increase decision purchase consumer . Findings research also proves it that the more Good the ability of the endorser used Ilsproject Denpasar and more tall level effectiveness of advertisements displayed by Ilsproject Denpasar in promote its products on the Instagram platform will capable increase decision purchase consumer .

This study to analyze the influence of Corporate Social Responsibility (CSR) and liquidity on stock returns with profitability as an intervening variable in banking companies in Indonesia during the period 2019-2023. Although the companys liquidity ratios are used to assess liquidity, the impact of CSR is measured by examining publicly available corporate social responsibility reports. Return on Assets (ROA), the intervening variable, and stock returns, the dependent variable, are used to calculate profitability. The type of data used is quantitative data. The data source utilized in this study is secondary data in the form of financial reports published on the official websites of the banking companies. Purposive sampling is employed to select the banking companies that serve as the research sample. The analytical method used is multiple linear regression with intervening variables to examine the direct and indirect effects among these variables. The results show that partially, CSR has a significant positive effect on stock returns, while the level of liquidity does not have a significant effect. Profitability is proven to be a significant intervening variable in the relationship between stock returns and CSR but not significant in the relationship between stock returns and liquidity. This study implies that banking companies in Indonesia need to pay more attention to the implementation of CSR to enhance financial performance and company value.

Traditional villages in China are rich in cultural heritage and tourism resources, with significant economic and social potential. However, urbanization challenges their sustainable development. This study explores sustainable tourism strategies for Leshan Fishing Village in Guangxi, using the Delphi method with eight experts and the Analytic Hierarchy Process. Analysis of 100 survey responses reveals the villages moderate tourism development, with scores for social (57.74), economic (57.85), ecological (75.15), cultural (80.47), and landscape (88.12) dimensions. To improve sustainability, recommendations include enhancing tourism facilities, government support, and transportation, diversifying the economy, boosting investment, and marketing. The study also emphasizes managing ecological risks, innovating cultural experiences, protecting heritage, and promoting community involvement.

The study aimed to measure the fair value of private commercial bank shares listed on the Iraqi Stock Exchange using the profitability multiplier model and the Lerner and Carlton model, and to test the differences between the fair value of shares measured by each model and their market values to determine whether the market prices of shares reflect their fair value. Then compare between the fair value measurements models to choose the best model based on the results of the difference tests. The fair values were calculated according to these two models based on the annual data of the 6 banks in the study sample during the period (2014 - 2019), and differences tests were relied upon to test whether there were significant differences or not between the fair value estimates according to each model and the market value, so that Finding the best model to measure the fair value of bank shares. The study found that there are no statistically significant differences at the significance level of 0.05 between the market value and the fair value of private commercial banks listed on the Iraqi Stock Exchange according to the profitability multiplier model. While statistically significant differences were found at a significance level of 0.05 between the market value and the fair value of private commercial banks listed on the Iraqi Stock Exchange according to the Lerner and Carlton model, the profitability multiplier model is better than the Lerner and Carlton model in measuring the fair value of the banks’ shares in the study sample.

Environmental problems are a threat that cannot be ignored. All lines of society and companies are required to be able to maintain business sustainability and reduce negative impacts on the environment. Bali as a food center (culinary). The development of the tourism sector provides a stimulus for the development of the culinary business in Denpasar. The culinary industry is an interesting object considering that food products are very close to the use of disposable packaging, not easily recycled, and have an impact on environmental pollution. Companies are encouraged to create innovations in producing products and providing services to consumers while still prioritizing environmental conservation. One of the efforts made is by implementing environmentally friendly-based entrepreneurship in its business activities and still focusing on optimizing business performance. This research was conducted on Culinary SMEs in Bali Province. The data processing method uses path analysis with smartPLS analysis tools. The results showed that the more optimal the implementation of high performance values the level of financial literacy of the owner and / or management of culinary SMEs can improve the business performance of culinary SMEs.

This study investigates the impact of sales promotion programs on customer loyalty in the context of the Saudi Telecom Company STC. Utilizing data from 457 respondents, the research examines the role of different types of sales promotions, the frequency of promotions, promotional communication channels, and seasonal promotions on customer retention and satisfaction. The findings reveal a significant positive relationship between frequent and well-structured sales promotions and customer loyalty, with a ß value of 0.914 for the frequency of promotions. While promotional communication channels showed a moderate influence (ß = 0.592), seasonal promotions played a strong role in driving repeat purchasing behavior (ß = 0.768). Customer retention and interaction with loyalty programs were also shown to be critical intermediary factors that mediate the effect of sales promotions on loyalty. The study confirms that well-designed promotional programs and consistent communication efforts can significantly enhance customer retention and satisfaction. Limitations and recommendations for future research are discussed, including the need for cross-industry studies and the exploration of digital and personalized promotional strategies.

This research paper explores how banks have impacted the growth of small and medium enterprises (SMEs) in Nigeria from 1991 to 2021. The review of existing literature discussed the challenges faced by SMEs due to the COVID-19 pandemic, which resulted in disruptions to both demand and supply. These disruptions caused revenue losses and a decrease in market confidence, further worsening liquidity constraints. The study employed a pair Granger causality test to investigate if loans from banks to SMEs influenced SME development over the research period. The variables examined included the proportion of SME contribution to GDP as an indicator of SME progress, bank loans extended to SMEs, the inflation rate (INF), and the exchange rate (EXCR). The findings reveal that neither commercial bank loans nor inflation impacted SME development without any evidence of causation. However, there was a relationship between exchange rates and SME growth. These results suggest a lasting connection between the factors studied. These outcomes recommend strengthening collaboration between the government and commercial banks to increase the share of loans directed towards SMEs for their advancement.

The construction and building sector are one of the important sectors for Indonesia development and economy, furthermore it is also being an indicator in assessing the economic development of a country. The development in the sector of construction and building, which is currently facing intense market competition, is encouraging many companies to improve their management fundamentals. A companys inability to anticipate changes can result the decreasing in business volume, which eventually has a negative impact on profits and caused bankruptcy. The aim of this research is to analyze the effect of GPM, NPM, CR, DER, TIE, and TATO by moderating risk on probability default (probability of bankruptcy) in the construction and building companies in Indonesia which registered on the IDX for the 2014-2023 period. The research method used in this research is a panel data model to estimate the coefficient model. The result shows that Total Assets Turnover (TATO) has a positive and significant effect on the probability of bankruptcy. Meanwhile, Gross Profit Margin (GPM), Net Profit Margin (NPM), Current Ratio (CR), Debt Equity Ratio (DER), and Times Interest Earned (TIE), does not have a significant effect on the probability default in the construction and building companies.

Civil servants who are State Civil Apparatus (ASN) as one of the state servants and public servants are required to be pioneers in all fields, have high quality, dedication, and work ethic. One approach in an effort to improve ASN p erformance can be done through leadership. The purpose of this study was to determine the effect of leadership style and competency development on the State Civil Apparatus Professionalism Index (IPASN) in the Jember Regency Government Environment. The num ber of respondents in this study was 72 people as leaders of Regional Apparatus Organizations (OPD). The sampling technique used was saturated sampling (census) where all populations/respondents were used as samples. The data collection technique used the questionnaire method through the distribution of google forms. The data processing technique used was descriptive statistics using a Likert scale. The results of the data analysis showed that transformational leadership style a nd competency development had a positive and significant effect on the State Civil Apparatus Professionalism Index (IPASN).

The digital Ecosystem is a multifaceted network that includes social media, e-commerce, socio-commerce, and gaming, where each component influences the others. Social media, for instance, has fostered the growth of socio-commerce by merging social interactions with commercial activities. This research explores the dynamics within this Platform, focusing on factors that drive Purchase intentions, particularly among the Alpha Generation, who are growing up in a digital-first world. The study finds that Attitude, Flow Experience, and Subjective Norms all significantly affect Purchase intentions. Among these, Attitude is the most influential, highlighting how consumers emotions, feelings, and beliefs shape their Purchase decisions. This is especially important for the Alpha Generation, who are deeply embedded in digital culture and highly influenced by their online experiences. The significance of Flow Experience, which refers to the enjoyment and engagement during the Purchase process, emphasizes the need for a positive shopping experience to enhance purchase intentions. Additionally, Subjective Norms, or the impact of societal expectations and social pressures, play a crucial role in consumer decision-making, particularly for the socially connected Alpha Generation. The research quantitative approach and correlational design, confirms that these factors are key determinants of Purchase intention, aligning with existing consumer behavior theories. The studys sample of 115 participants met the required criteria, ensuring reliable and valid findings.

This study aims to evaluate the effect of classroom thermal comfort on the level of teacher work stress in a dry tropical region (Study at SDI Beru, Sikka Regency), using the PMV (Predicted Mean Vote) method. Thermal comfort, which includes temperature, humidity, and air flow, is very important to create a conducive learning environment. Temperature and humidity measurement data were collected using temperature and humidity measuring devices model GSP-6 and RC-4HC for a certain period. In addition to using PMV, this study also used Regression and Correlation data analysis using SPSS. The sample used was a saturated sample. The results obtained in this study indicate that based on the PMV calculation, it was obtained that the temperature and humidity in the classroom varied and often exceeded the ideal comfort range. This condition can increase the level of teacher work stress and reduce productivity, this is in line with the results obtained from the SPSS program obtained validity and reliability testing using SPSS software there are 50 valid and reliable statements, the results of the analysis show that there is a significant linear relationship between work stress and thermal comfort (F Linearity = 30.454; Sig Linearity = .000). Based on these calculations, it can be seen that the regression coefficient value of the thermal comfort variable (X1) is 0.498 with a positive sign at sig 0.000 which is smaller than 0.05, namely 0.000 0.05. The regression coefficient value of the thermal comfort variable (X1) of 0.498 indicates that there is a positive relationship between thermal comfort and teacher work stress. This means that every one unit increase in thermal comfort will be associated with a 0.498 unit increase in the measured variable (teacher work stress). The significance value (p-value) of 0.000 is smaller than 0.05 (0.000 0.05). This shows that the results are statistically significant. In other words, there is strong evidence to state that thermal comfort has an effect on teacher work stress. So it can be interpreted that thermal comfort has a positive effect on teacher work stress.

Information systems play a significant role in todays business world, enabling companies to achieve innovation and competitiveness advantages. By using information systems, companies can enhance their efficiency, effectiveness, and productivity. This has led many companies to start implementing human resource information systems. PT. Anugerah Pharmindo Lestari (APL), a company operating in the healthcare service distribution sector, has been using HRIS since 2020. However, no evaluation has been conducted, serving as the basis for the necessity of this research. The objective is to understand the influence of system quality, information quality, and user experience on user satisfaction through perceived usefulness. The research employs a qualitative approach, targeting the entire population of 73 HRIS admins at PT. APL, all of whom are included in the sample. Data is collected through interviews and questionnaire distribution. The research concludes that the system quality directly does not support perceived usefulness and user satisfaction. Information quality cannot form perceived usefulness but can shape user satisfaction. User experience can shape perceived usefulness and user satisfaction. However, perceived usefulness cannot moderate impact of system quality, information quality, and user experience to satisfaction.

This paper examines the literature on financial fraud detection, using a bibliometric analysis of 386 documents published between 2004 and 2024, utilizing the Bibliometrix R package. The documents were sourced from 218 outlets including books, conferences, and journals, by searching the Scopus database using mesh terms with the Boolean operators “AND” and “OR” to combine and include synonyms of relevant terms. The content analysis identified 1186 author keywords and 530 Keywords Plus. The dataset consists of 842 authors with a collaboration rate of 18.65 and an average citation per document of 15.49. Publication trends show a significant increase in research on financial fraud detection, with key sources including the Journal of Financial Crime and the Journal of Money Laundering Control. Influential authors include Gottschalk P and Naheem MA, with major affiliations such as BI Norwegian Business School and Beijing Normal University. Keyword analysis highlights "financial crime" and "fraud" as main focuses, with technologies like "machine learning" and "artificial intelligence" playing crucial roles in fraud detection. Thematic mapping indicates that advanced technologies complement traditional methods in detecting and preventing fraud, with blockchain and cryptocurrency emerging as promising areas for future research. The United States, China, and the United Kingdom are the leading contributors to this research field.

The declining interest in studying accounting programmes has become an increasingly serious challenge in the context of higher education and the accounting world. In this context, the research will utilise Paul Ricoeurs hermeneutic methodology to investigate the accounting meanings interpreted by accounting students who are Gen Y and Gen Z students. The purpose of this study is to find out how the accounting interpretations of Gen Y and Gen Z students and to find out how the accounting interpretations of Gen Y and Gen Z students impact the interest in choosing an accounting study programme. The result of this study is that Generation Z has a narrow understanding of accounting and leads to behaviour for material purposes only. This understanding is called the pragmatic type. Meanwhile, generation Y has a different perspective. Generation Y is more idealistic because it attributes meaning to something based on its perspective. The interpretation of accounting from Gen Y and Gen Z students has an impact on the interest in choosing an accounting study programme, namely the current Gen Z who are less interested in accounting because they see accounting as a rigid science that only studies debits and credits. In addition, generation Z also sees that accounting has now been replaced by many systems so that generation Zs interest in choosing an accounting study programme is greatly reduced. Generation Z will be more interested in accounting if accounting science shows sustainability then they will be more interested. Meanwhile, Generation Y tends to pursue stability and job security. They see accounting as a solid choice in terms of career stability and income.

This research examines the link between Indian companies income and Environmental, Social, and Governance (ESG) ratings between 2014 and 2024. The study assesses how differences in ESG ratings affect financial performance using panel data regression analysis, which includes fixed effects and random effects models, as well as the Hausman test. The research provides a ten-year perspective on this dynamic by using sales data and ESG rankings that are collected from MoneyControl and Yahoo Finance, respectively. The results show a statistically significant negative relationship between revenue and ESG ratings, with a higher ESG score being correlated with lower income. This implies that even while businesses engage in sustainable practices, theres a chance that these initiatives wont always result in quick financial rewards. The research provides insights into the possible trade-offs between sustainability and profitability in the Indian environment and emphasizes the need of taking firm-specific aspects into account when assessing the effect of ESG activities.

This study investigates the impact of economic incentives on the purchase behavior of recycled fashion and footwear in Vietnam, addressing a critical gap in sustainable consumption research within emerging markets. Employing a mixed-methods approach, including a large-scale survey (n=1,023) and field experiments across 120 stores, we examine the effectiveness of various incentive types: discounts, loyalty programs, and government subsidies. Our findings reveal that while price discounts drive immediate sales increases (28.3% volume increase), loyalty programs foster superior long-term engagement (23.5% increase in repeat purchases) and higher average order values (31.7% increase). Government subsidies, particularly when combined with educational initiatives, also prove effective (27.3% sales volume increase). The study identifies key moderating factors, including environmental consciousness, age, and urban-rural location, which significantly influence the impact of these incentives. By providing empirical evidence on the nuanced effectiveness of economic incentives in promoting sustainable fashion choices, this research offers valuable insights for retailers, policymakers, and sustainability advocates. The findings contribute to bridging the intention-action gap in sustainable consumption and provide a foundation for developing targeted strategies to promote recycled fashion in emerging markets.

Small, and Medium Enterprises(SMEs) play a crucial role in the national economy. The stability of the economy can be maintained through the tax compliance, which contributes significantly to economic stability. This study aims to examine the impact of tax morale and tax rates on tax compliance. Additionally, it investigates the role of taxpayer intention as a mediator between tax morale and tax rates on tax compliance. The research involved 100 SMEs respondents in the DKI Jakarta area and employed quantitative analysis using Smart-PLS as the analytical tool. The results show that tax morale significantly influences both tax intention and tax compliance. However, tax rates do not have a significant impact on tax intention or tax compliance. The role of intention as a mediating variable partially mediates the effect of tax morale on tax compliance, while intention does not mediate the effect of tax rates on tax compliance. This study contributes additional literature on tax compliance and provides practical insights for tax authorities, emphasizing the need to enhance tax morale through effective tax education to motivate taxpayers to fulfill their tax obligations.

The SIMANJA Ecotourism Program was motivated by various problems that have existed for a long time and in turn the impact was felt when this program was first formed. The main problem in question is the rampant condition illegal logging in the mangrove forest. The types of innovation developed in the SIMANJA Program include types of social innovation including in community systems and organizations and increasing community cohesiveness by reducing societys individualist attitudes. The innovation element of the SIMANJA Program is the Innovation Design of Fish and Waste Sorting Sensors. Garbage is a problem that is often faced by Indonesian citizens, especially in managing waste. Waste that is not managed properly will cause the spread of disease easily and make the place smelly and dirty. In this research, an innovative design analysis of fish and waste sorting sensors was made using the SROI (Social Return on Investment) method. Trash caught by fishermen while fishing will be put into the conveyor, then the trash will be picked up automatically by the separator machine sensor, so that the output from this tool is fish without trash. Through the SROI study, it is hoped that it can help companies understand and manage the benefits of social, environmental and economic values that impact program implementation Environmental Social Responsibility or TJSL with the companys commitment to focus more on corporate responsibility for its environmental impact, such as environmental protection efforts, waste reduction, and sustainable use of natural resources through the Design of Fish and Waste Sorting Sensor Innovations.

This study aims to determine the effect of green accounting and intellectual capital on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2019-2023 period. The sample determination was carried out using purposive sampling technique, with the number of samples obtained as many as 12 companies. Multiple linear regression analysis was used to test the effect of green accounting and intellectual capital on CSP. The results of this study indicate that green accounting and intellectual capital have a positive effect on CSP. This research can support stakeholder theory and be able to provide additional information as a consideration for stakeholders regarding decision making.

This study aims to determine the effect of entrepreneurship education, entrepreneurial motivation, and entrepreneurial interest on the entrepreneurial mental attitude of students of Economics Education, University of Jambi using path analysis. The methodology used is quantitative. The subjects in this study were economics education students from the 2017, 2018, 2019 and 2020 intakes with a population of 262 students and a sample of 158 students who were then used as respondents in the study. The instrument in this study was a questionnaire with the help of a Google form. Based on the resul ts of the research that has been carried out, there is a direct influence (1) of entrepreneurship education on entrepreneurial interest (2) entrepreneurial motivation on entrepreneurial interest (3) entrepreneurship education on entrepreneurial mental attitude (4) entrepreneurial motivation on entrepreneurial mental attitude (5) entrepreneurial interest on entrepreneurial mental attitude, and there is an indirect influence (6) of entrepreneurship education on entrepreneurial mental attitude thro ugh entrepreneurial interest (7) entrepreneurial motivation on entrepreneurial mental attitude through entrepreneurial interest. So it can be concluded that all Ha are accepted and H0 is rejected.

This research will examine the determinants of financial literacy and inclusion using sociodemographic variables of women MSMEs in Tangerang. The sociodemographic variables used are education, age, length of business, turnover, source of financing, type of savings, type of credit, credit ceiling, financial literacy score (OJK) and financial inclusion score (OJK). In Indonesia, there has been a lot of research on socio-demographic factors as determinants of financial literacy with mixed and unsatisfactory results, making it less reliable as a research reference. Some of the errors in previous research were that the respondents were not precise enough, for example only students or MSMEs at random. These two things result in the results of entering sociodemographic data being less reliable and ineffective when tested with categorical equation models from the simplest, namely logit, probit and tobit as well as binary logistic to the most complex models such as multinomial logit. Logit, probit and tobit and binary logistics models generally only use two categories of dependent variables, namely 0 if there is no decision or certain condition and 1 if there is a certain decision or condition. Preliminary research data before the Covid 19 pandemic, namely 150 women MSMEs who had unique characteristics in terms of socio-demographic factors as well as levels of literacy and financial inclusion, can be tried to prove empirically that these three variables will play an important role in each other through the multinomial logit categorical equation model according to Bayar et research procedures. al. (2020). The important result to be achieved is that the researcher wants to prove the business potential of women MSME actors in Tangerang, which so far has not been exposed enough to BI UMKM as one of the common market places for all MSME actors in Indonesia. There is a stigma that the low literacy and financial inclusion (OJK) scores of MSME players are a negative effect of less exposure to the business potential of MSME players in the local area. The results of this research succeeded in describing the socio-demographic profile of female MSMEs in Tangerang with several distinctive characteristics, namely the predominance of those with a productive age of 40 - 55 years, the majority having a tertiary education; have a turnover of more than 10-25 million per month and most of them use access to bank and non-bank financial institutions, usually pawnshops, for storage purposes and credit applications. Furthermore, this research succeeded in proposing a categorical equation model with multinomial logistic regression using STATA 13.0 software referring to the research model from Bayar et.al. (2020) and managed to find that socio-demographic variables of financial institutions are always a determining factor in financial inclusion and literacy. The implication is that individual women MSME actors in Tangerang can make financial decisions more quickly considering that they are so close to access to existing financial institutions.

Insurance companies play a crucial role in risk management. This study highlights that the role of enterprise risk management as a moderator indicates that to enhance company value (empirical study on insurance companies listed on the Indonesia Stock Exchange (IDX)), effective risk management practices are essential. Insurance companies serve as a form of risk transfer. The analytical tool used is panel data regression analysis, which aims to analyse how a high claim load can lead to decreased profitability and how the Solvency Margin Ratio measures the financial capability of a company to cover the risks it assumes. This research demonstrates that risk management is necessary for insurance companies. The application of risk management acts as a moderating variable, meaning the impact of the Claim Load Ratio and Solvency Margin Ratio on Tobins Q may vary depending on the level of risk management implementation.

Lembaga Perkreditan Desa (LPD) is one of the assets and sources of income of traditional villages so that it requires good management so that there is no fraud by the administrators, employees and supervisory bodies of an LPD. In general, LPD aims to improve the standard of living of villagers and preserve the existence of traditional villages in Bali Province. Fraud Institutions in the scope of accounting are deviations from accounting procedures that should not be applied in an entity. This study aims to determine the effect of LPD internal control, morality, compensation suitability and information asymmetry on accounting fraud. The population in this study were administrators and employees of 38 LPDs in Mengwi District. The sample in this study was determined by the Purposive Sampling method, namely the chairman and treasurer of the LPD, so that the number of respondents in this study was 76 people. The data in this study were obtained using a questionnaire. The data analysis technique used in this study was Multiple Linear Regression Analysis, . From the analysis carried out, the results of the study were obtained, namely the Internal Control variable had a negative and significant effect on the Accounting Fraud variable. The Morality variable does not affect the Accounting Fraud variable and the Compensation Suitability variable does not affect the Accounting Fraud variable.

The rampant involvement of Village Credit Institution (VCI) officials in corruption cases in various regions in Bali, especially in Badung Regency, is an interesting issue to be studied and researched further. This action, in addition to having an impact on the performance of the VCI organization, also has an impact on the sustainability of VCI in the future. As is known, published data shows that almost all regions in Bali have found VCI that are unhealthy and have even gone bankrupt. How is it possible that VCI, which is managed by the community based on traditional villages with very strict awig-awig, actually experiences fraud committed by the officials themselves. This is very embarrassing and distorts the goals of VCI that have been aspired to. The existence of various fraudulent practices is an indicator of the weak supervisory function in VCI. Prevention of unhealthy practices in VCI should be carried out properly if Panureksa is responsive to every transaction that exists. The failure of the supervisory body to prevent deviations in VCI management and protect village assets from corruption is a reflection of the weak performance of the VCI supervisory body. This study aims to answer the main problem regarding the role of belief in the law of karma as an antecedent in improving the performance of panureksa. This study was conducted at panureksa VCI in Badung Regency. Hypothesis testing was carried out using PLS-SEM analysis, with the help of SmartPLS 3.2.9 Software. The results of the study indicate that belief in the law of karma can increase the accountability of panureksa in carrying out their duties. Belief in the law of karma can function as a moral and ethical principle that encourages someone to act in a correct and responsible manner, with the belief that their actions will be rewarded accordingly in the future. Other results indicate that accountability can improve the performance of panureksa. Accountability requires panureksa to actively identify, assess, and manage risks that can affect VCI operations. Good risk management can reduce the likelihood of financial or operational problems, thereby increasing the stability and performance of the institution.

This paper seeks to address the effect of customs administration procedures on trade facilitation in Kenya. The study employs an explanatory research design and administered questionnaires as the data instrument to gather data from 200 customs officials in Keny a. The study findings indicated that declaration of goods, documentation and verification of goods had a positive and significant effect on trade facilitation. From the results, the study concluded that customs administration procedures ha ve a significant influence on trade facilitation in Kenya. This study was anchored on Resource Based View (RBV) Theory. This research study adds to the existing knowledge and improves understanding to the building of a solid framework. The ultimate objective of enhancing t rade facilitation is evaluated against significant custom procedures such as declaration of goods, documentation completeness and verification of goods. Kenya Revenue Authority should enhance declaration of goods by ensuring that declaration of goods follo ws the international standards; should ensure accurate completion of required export documentation, comply with import/export documentation requirements and produce documents such as invoice for the goods; and should ensure thorough inspection of the goods , conduct complete inventory inspection and application of scanners in verification of goods.

Logistics Service Provider Companies are responsible for ensuring the delivery of goods using land modes, sea modes and air modes on time. However, in reality there are many problems and obstacles faced in order to guarantee one of these important key performance indicators. This research uses the house of risk method to identify the causes of the risk of delays and design mitigation strategies that can be done to overcome this problem by conducting interviews and filling out house of risk questionnaires with respondents who understand the problem. In this research, 13 risk events and 19 risk agents were found, and 9 priority risk agents were found to cause the problem. After that, activities were carried out to design mitigation strategies that could be carried out and 8 preventive actions were identified and the sequence that must be carried out to overcome the risk of delays.

Underpricing is a phenomenon that remains unresolved. Between 2015 and 2022, 83 percent of companies listed on the Indonesia Stock Exchange (IDX) experienced underpricing. Information asymmetry is often cited as the primary reason for underpricing during the Initial Public Offering (IPO) process. The audit committee and institutional ownership are crucial indicators in reducing information asymmetry between issuers, underwriters, and investors. This study aims to examine the consistency of the application of the audit committee and institutional ownership in influencing underpricing, using a sample of 304 companies that experienced underpricing between 2015 and 2022.

Purpose: This study looks at the factors affecting the acceptance of modern payment systems in the Delhi NCR area. It expects to recognize key segment and conduct determinants affecting the reception of advanced payment innovations. Methodology: An observational methodology was utilized, including an overview of 135 respondents from the Delhi NCR locale. Information were investigated utilizing ANOVA and relationship examinations to evaluate the effect of factors like age, orientation, training, pay, saw security, and convenience. Findings/Results: The study finds that younger age groups, higher income levels, and higher education levels are significantly associated with greater acceptance of modern payment systems. Perceived security and ease of use also play critical roles in influencing adoption rates. Originality/Value: This research provides a comprehensive analysis specific to the Delhi NCR context, filling gaps in existing literature on digital payment adoption in emerging markets. It offers valuable insights for financial institutions and policymakers aiming to enhance the adoption of digital payment systems. Implications: The findings suggest that targeted educational programs and security enhancements could improve the acceptance of modern payment systems. Policymakers and financial institutions can use these insights to design strategies that address the barriers and promote the benefits of digital payments. Paper Type: Empirical research paper focused on the factors affecting the acceptance of modern payment systems, providing actionable insights for stakeholders in the financial sector.

This study aims to determine the contribution of the 2013 curriculum and the independent curriculum in improving the quality of learning outcomes and student achievement in schools in primary education in Banten Province in the 2023 school year. The method used is quantitative correlation with inferential statistical analysis techniques using product moment regression tests. Data were collected through questionnaires and document studies. A survey was used to collect contributions to the 2013 curriculum and the independent curriculum. Data on the quality of even semester learning achievement in 2023 and school exam results in 2023 came from the master book of upper grade students average scores. The study involved teachers and students in primary and junior secondary schools in Serang city and Serang district, Banten province. The sample consisted of 44 teachers and 44 students from eight elementary schools and eight junior high schools, taken through stratified random sampling technique. Hypothesis testing in this study used inferential analysis, Pearson product moment correlation and significance testing. As a conclusion of the research that has been done, it can be said that: 1) The results of the product moment correlation analysis (pearson correlation) obtained a correlation coefficient (rxy) = -0.061 with p = 0.000. This shows that there is a negative relationship between the 2013 curriculum and the independent curriculum with the quality of school exam results; 2) The results of this study also show the coefficient of determination (R²) obtained -0.06131, which shows that the 2013 curriculum and independent curriculum variables make an effective contribution of 47% to the school exam results. In this study there is indeed a negative correlation (-) between the two variables studied by the researcher. So, in taking steatmen it must be careful.

This research aims to understand how organisational culture and innovation climate influence the adoption of digital technologies in human resource management (HRM) practices in the public sector, particularly in border regions. In this context, organisational culture encompasses the values and norms present in an organisation that can support or hinder change, while innovation climate refers to an atmosphere that encourages creativity and acceptance of new technologies. This research method uses a literature study approach with the following steps: 1. Literature Search: Collecting relevant sources on the application of digital technology in HRM. 2. Initial Screening: Screening literary works based on title and abstract. 3. Inclusion Criteria: Establishing criteria to select the analysed literature. 4. Literature Analysis: Analysed the selected literature to synthesise findings and relationships between factors. 5. Recommendations: Provide recommendations for organisations in the public sector. The results showed that an organisational culture that supports change and innovation positively contributes to the adoption of digital technology in human resource management (HRM). In addition, a positive innovation climate, with support for innovative behaviour, also promotes successful adoption. However, challenges in the public sector, such as limited infrastructure, may affect organisational readiness to adopt new technologies. The studys conclusions suggest that an organisational culture that supports change and a climate of innovation play an important role in the adoption of digital technologies in human resource management (HRM), especially in the public sector. Recommendations for future research include focusing on the context of border regions, conducting longitudinal studies to understand the evolution of technology adoption, as well as exploring other factors such as infrastructure and government support that may influence the adoption process.

This study aims to analyze the influence of the work environment, compensation, work culture, and leadership on employee job satisfaction at BigBox Tribe BSP, a division that focuses on the digital and technology business. This research uses quantitative methods, with questionnaires distributed to BSP BigBox Tribe employees as part of the sampling technique. The results show that the work environment, compensation, work culture, and leadership have a significant influence on employee job satisfaction. These findings contribute to the management of BSP BigBox Tribe by offering strategies to improve job satisfaction through better work environments, compensation systems, work culture, and leadership quality.

This study aims to determine the effect of service quality, perceived ease of use, and satisfaction on the commitment to use the J-Mbako tax payment application. The number of samples in this study was 176 respondents, namely people who use the J-Mbako application. The analysis technique used was the Structural Equation Model (SEM) using the WarpPLS 7.0 application. The results of the data analysis showed (1) the variables of service quality and perceived ease of use directly have a positive effect on satisfaction. (2) the variables of service quality, perceived ease of use, and satisfaction directly have a positive effect on commitment. (3) the variables of service quality and perceived ease of use indirectly have a significant positive effect on ongoing commitment through satisfaction.

Workplace happiness is a critical factor influencing employee satisfaction, productivity, and overall well-being. This research paper investigates workplace happiness among teaching staff in the educational sector, focusing on motivation, technological adaptability, interpersonal relationships, and their impact on performance outcomes. Using a descriptive research methodology, data was collected from teaching employees in Autonomous, Government, and Deemed-to-be Universities in Kerala. Results indicate significant correlations between workplace happiness, motivation, technological adaptability, and interpersonal relationships. The findings underscore the importance of fostering workplace happiness to enhance employee performance and create a conducive work environment in educational institutions.

The investment decision is influenced by many factors, of which one such factor is the return. The shareholders may get the return in the form of dividends which affects the share prices. The behavior of stock prices is unpredictable as price movement for different activities will move in different ways. The stock price influence activities can be divided into economic and corporate activities. The impact of economic activities will be more or less the same on all the stock prices, while the impact of corporate action varies from one stock to the other. Dividend payment is one of the essential corporate actions that will impact the behavior of stock prices. This research highlights the impact of dividend payment one the behavior of stock prices and their abnormal returns.

This study aims to examine the effect of accounting information systems on accountability for village fund management in Boyolali Regency with control variables of village development index, village fund ceiling, and population. The study was conducted in 40 villages in Boyolali Regency with the criteria of village development index at the developing village stage. Data collection was collected by filling out questionnaires and secondary data for control variables taken from the official government website. The results of this study indicate that accounting information systems have an effect on accountability for village fund management in Boyolali Regency. The control variable of population has a positive effect on accountability for village fund management. The village development index and village fund allocation have a negative effect on accountability for village fund management.

Proper implementation of Good Corporate Governance (GCG) which has an impact on financial performance. The case of PT Mayora Indah Tbk and PT. Buyung Poetra Sembada, Tbk. Company Not yet fully implement Good Corporate Governance (GCG) with Good And impact on report and performance poor finances. This research aims to Empirically examine the influence of the board of commissioners, board of directors, audit committee, and managerial ownership on financial performance in manufacturing companies in 2020-2022. Study This use method purposive sampling as method sample determination. The sample for this research consisted of 24 companies with 72 sample data. This research uses quantitative data types and secondary data sources. The data collection method uses the documentation method. The data analysis technique uses multiple linear regression analysis. The research results show that the board of commissioners, board of directors, audit committee and managerial ownership have a positive and significant effect on the financial performance of manufacturing companies in 2020-2022. This shows that the more the board of commissioners, board of directors, audit committee and managerial ownership increases, the greater the financial performance of manufacturing companies in 2020-2022. Future researchers are advised to add other independent variables that can influence financial performance, like ownership institutional, structure capital, And intellectual capital disclosure. Besides That, disar can use location study Which different in order to obtain new phenomena and findings, such as the banking, real estate and mining sectors.

The economies of many developed and developing countries are experiencing instability, characterized by a decline in economic performance. In a macroeconomic context, global instability affects several key indicators such as production indices, exchange rates, interest rates, and inflation rates. The occurrence of shocks to macroeconomic indicators certainly increases the volatility of a countrys capital markets. This quantitative research examines the correlation of shocks to each key indicator of capital market performance in Indonesia and the United States. This research uses the VECM method. The research shows that the influence of macroeconomic indicators tends to fluctuate in the short term and is stable in the long term. Where the production and inflation indices have a positive and significant effect on the IDX Composite and the DJI, this is different from interest rates, which negatively impact the IDX Composite and DJI. Meanwhile, the exchange rate indicator has no significant effect on IDX Composite or DJI. The research also found that the IDX Composite was predominantly influenced by exchange rates and inflation, while the DJI was predominantly influenced by production index indicators, inflation, and interest rates.

This study aims to evaluate the feasibility of investment in capital participation by the Bangli Regency Government in PT BPR Bank Daerah Bangli for the period 2022-2026. This evaluation uses financial analysis methods including Payback Period, Net Present Value (NPV), and Internal Rate of Return (IRR). Based on the results of the analysis, it is known that the capital investment of Rp13 billion during the period generates significant cash flows, with a Payback Period of 4 years and 5.29 months. This shows that the investment capital can be returned faster than the planned investment duration of 5 years, thus indicating that this investment is feasible. The NPV calculation shows a positive value of Rp603,879,838, which indicates that this investment is profitable and provides added economic value to the Bangli Regency Government. Meanwhile, the IRR calculation result of 5.20% also shows that this investment provides a higher rate of return than the cost of capital. Thus, the combination of a positive NPV and an adequate IRR indicates that this investment project is economically feasible and can contribute positively to local finances. The projected profits earned during the analysis period show an increasing trend each year, further strengthening the potential sustainability of this investment. The profit received as dividends in 2022 was recorded at Rp2.71 billion and increased to Rp3.47 billion in 2026. In addition to providing a decent return for the government, this investment also has the potential to increase Regional Original Revenue (PAD) and support other regional development programs. Therefore, the Bangli Regency Governments capital participation in PT BPR Bank Daerah Bangli is considered a strategic step that is low risk but provides significant benefits.