One of the primary contributors to the inflation rate in West Nusa Tenggara Province is the fluctuation of prices for food commodities. The objective of this study is to examine the extent to which fluctuations in food commodity prices, including those of rice, red chili, and shallots, contribute to inflationary trends in West Nusa Tenggara. The data used is monthly data on inflation and food commodity prices from 2019-2023 obtained from BPS (Central Bureau of Statistics), DKP (Food Security Agency), and the Agriculture Office of West Nusa Tenggara Province. The analysis method used is vector autoregression (VAR), which includes stationarity test, VAR stability test, optimal lag test, cointegration test, VAR estimation, impulse response function (IRF), and variance decomposition. The results of this study indicate that in the short term premium rice prices, curly red chili prices, and shallots do not affect inflation. Conversely, in the long run, the variable price of shallots does not affect inflation, while the variable price of premium rice and curly red chili prices exert an influence on inflationary pressures in West Nusa Tenggara Province. The Variance Decomposition Test indicates that the price of curly red chili contributes 37.24 percent to inflation in the fifth period, while premium rice has an effect of 8.66 percent on inflation in the second period and shallots have an effect of 7.93 percent on inflation in the fifth period.

This paper empirically investigates the impact of exchange rate fluctuations on Nigerian capital market performance by using yearly time series data during the period 1981–2022. We examined the long-run and short-run elasticities of variables using the bounds testing (ARDL) approach to cointegration. The results of the analysis show that exchange rate fluctuations negatively influence market capitalization, inflation consistently has a negative effect, and GDP shows a complex relationship with both positive and negative effects, suggesting initial gains followed by corrections. The effects of foreign direct investment (FDI) exhibit a range of outcomes, including notable negative consequences from previous investments. The paper concludes that the findings indicate that the negative impact of exchange rate fluctuations on market capitalization underscores the need for stable exchange rate policies. The government should promote GDP growth, lower exchange rate volatility, ensure stable inflation, attract foreign investment, rectify overvaluation, and establish a strong policy framework to maintain market performance and economic indicators.

This study aimed to investigate the influence of electronic procurement processes (e-procurement) on procurement performance in Uasin Gishu County, Kenya. The growing importance of web-based procurement models and information communication technology (ICT) in enhancing supply chain value generation is the backdrop for this research. Although prior studies have indicated the advantages of e-procurement in terms of reduced processing time, cost savings, enhanced data accuracy, and increased efficiency, several gaps and limitations exist in the existing literature. This study addresses these gaps by providing a comprehensive exploration of the impact of various e-procurement dimensions on procurement performance, with a specific focus on a devolved government entity in Kenya. This examination evaluated the influence electronic on performance of Uasin Gishu County, Kenya. The study sought to establish the effect of electronic sourcing and ordering on procurement performance within the county government. The study drew on theoretical frameworks, including the Disruptive Innovation Theory and the Diffusion of Innovation Theory, to determine extent to which electronic procurement influence the performance of procurement unit. A concurrent parallel mixed design was employed to facilitate an in-depth analysis of the research variables. The target population comprises of supply chain officers, user department heads, and accounting officers in Uasin Gishu County Government, totaling 96 respondents. A census sampling method was employed due to the relatively small population size. Data was collected through questionnaires and analyzed quantitatively. The analysis included descriptive statistics such as frequency distributions, means, and standard deviations. The study findings were presented using tables and figures for clarity and easy interpretation. The study concluded that integrating electronic payment into Uasin Gishu Countys e-procurement framework enhances efficiency by speeding up transactions and reducing manual effort and electronic sourcing strengthens supplier engagement, ensures clear communication of requirements, and enables effective performance tracking. The study recommended that adopting electronic invoicing accelerated payments, reduce errors, and improve accuracy. Additionally, investing in an integrated e-procurement system will facilitate seamless communication among departments involved in procurement.

This research aims to analyze the optimization of the governments role in increasing fishermens productivity through policies and programs implemented by the government. Because fishermens productivity is a key factor in economic growth fisheries sector which will increase fishermens income and realize fishermens welfare. The research results show, involvement of governments in providing regulatory support, facilities, modernization, dynamic activities and stabilization processes as well as policies that support fishermen that can increase their productivity and welfare. By optimizing the role of government, it is hoped that a more sustainable fisheries sector will be created, fishermens welfare will increase, and a greater contribution to the national economy.

Village-Owned Enterprises (BUM Desa) are a potential vehicle for community empowerment. The business fields of BUM Desa can be in the economic and/or public services sectors which are managed with a spirit of family and mutual cooperation. BUM Desa management requires attention in order to achieve the objectives of establishing BUM Desa. Description of the implementation of governance and performance as a study on BUM Desa Penggung Lestari is carried out through its website. Data and information from the annual report and regulations on the establishment of BUM Desa Penggung Lestari and Government Regulation No. 11 of 2021 are used as the basis for its evaluation. Management of BUM Desa Penggung Lestari with the principles of professionalism, transparency, responsibility, participatory; equal, fair, and legal certainty. Its performance is shown by the total assets increasing by 145%, income increasing by 59%, and 98% of its employees being absorbed from the village community, building stakeholder trust and achieving economic and social goals. The involvement of professional organizations and universities can help BUM Desa managers in implementing the principles of good governance in BUM Desa in accordance with Peraturan Pemerintah Number 11 of 2021concerning Badan Umum Milik Desa and meet the expectations of the Regulation of the Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Number 3 of 2021.

In this paper, the authors will present the general stradegy and legal policies of the urbanization and sustainable development of economic in Vietnam. From there, the authors will take lessons away and recommand the solutions to strength the process of urbanization in Vietnam for the next periods. To do this research, the authors use many methodologies such as using data base of some organization, analysis and assessment them, make survey, refer law and regulation, etc.

There has been a rise of many emerging trends and issues in all sectors and organizations globally, and the human resource management field was not an exception. Therefore, this study sought to establish the influence of emerging trends in human resource management on employee performance within the Nandi County Government. The study was guided by the following objectives: to assess the influence of professional development and to determine the influence of information technology on employee performance. The findings of the study would enable the county government to understand how emerging trends influenced the performance of their employees and served as a reference point for prospective researchers. The study was anchored on the theory of performance and resource-based theory. It adopted both quantitative and qualitative research approaches. The study design was descriptive research design, and the target population was 222. The sampling adopted included stratified and simple random sampling techniques. The sample size of the study was 143, determined using the Yamane method. Structured questionnaires and interview guides were used to collect data, which were analyzed through descriptive and inferential statistics, including mean, standard deviation, and linear regression. The analyzed data were presented in tables, charts, and graphs. The study found that professional development emerged as a significant influencer, with a coefficient of 0.402 and a standardized coefficient of 0.421, suggesting a positive influence on employee performance through investments in professional growth. This influence is supported by a high t-value of 4.612 and a p-value of .000. Information technology similarly demonstrates a notable influence, with a coefficient of 0.383 and a standardized coefficient of 0.392. The statistical significance is reinforced by a t-value of 3.286 and a p-value of .000. The study concluded that employees perceived training programs related to the management information system positively. Further, the study concluded that there is a strong commitment among employees to pursue higher academic qualifications, indicating a culture of continuous learning within the Nandi County Government. The study recommended that comprehensive continuous learning programs be developed and implemented to encourage and support employees in pursuing higher academic qualifications and professional certifications. It also recommended that customized managerial training programs should be created to align with the specific competencies needed in the Nandi County Government Enhancing the IT infrastructure and accessibility in the County Government.

Revenue from the taxation sector is the main pillar of state revenue in the State Budget (APBN). However, the Tax ratio, tax capacity, tax effort and tax bouyancy are still very low in Indonesia, indicating that taxpayer compliance behavior in Indonesia is also still very low. Policy is a challenge in efforts to optimize state revenue, especially tax revenue to improve compliance. By understanding the factors that influence compliance behavior, policy makers can develop stronger and more effective ways of dealing with compliance risks. Based on the problems studied, the study uses a qualitative research type. The qualitative approach concentrates more on interpretation and understanding. In terms of data collection and analysis, this approach is sensitive to the context that aims to holistically understand the problems being studied. Qualitative research aims to obtain and understand the meaning of a context in its natural setting and does not prioritize generalization. The results of the analysis show that all informants agree and agree that taxpayers have non-compliant behavior in carrying out their tax obligations. Informants interpret that being compliant can only be obtained from the character of taxpayers, internal factors. Then followed by the influence of external factors in the form of economic factors and the environment of Taxpayers. According to informants, most taxpayers are not compliant due to ignorance, it is very important to ensure that the right tax information according to taxpayers needs is conveyed clearly by the tax authorities. Supervision from the tax authorities and law enforcement efforts from the tax authorities can encourage taxpayers to behave compliantly. Taxpayers who are already compliant expect service and convenience. Meanwhile, taxpayers who decide not to comply require extra supervision according to tax regulations. Compliance or non-compliance with tax regulations is the result of ongoing interaction between the tax authorities and taxpayers.

This study aims to examine the disclosure of Islamic social reporting in Islamic banks that publish annual reports and are listed on the stock exchange of each country in Asia. This study focuses on Islamic banks that are listed on the stock exchange in 2022. A total of 100 Islamic banks were included in the data set, selected through the purposive sampling method. The independent variables are board size, the proportion of independent commissioners, and the frequency of board meetings. The concept of agency theory suggests that the role of the board is to monitor and evaluate the reporting and disclosure practices of a company, particularly in the context of social reporting within Islamic banking. The characteristics of the board of commissioners have generally been identified as factors with the potential to influence corporate disclosure. The results of this study show that the size of the board of commissioners and the frequency of board meetings have a significant positive relation with the disclosure of Islamic social reporting. Conversely, the proportion of independent board members has been found to exert a significant negative influence on the disclosure of Islamic social reporting.

Mini Organic Mart is a retail business that provides quality healthy and organic products. Mini Organic Mart has been promoting using social media, especially Instagram since 2016, but the way to attract consumer attention through social media is still low. Based on a preliminary survey, the average number of “likes” on popular photo reaches around 15 likes only. For business account, this number is relatively low. The aim of this research is to analyze the effectiveness of promotion conducted by Mini Organic Mart through its Instagram account. The analysis method used in this research is the Direct Rating Method. The primary data was obtained through the distribution of questionnaires via Instagram story, the sample was taken as many as 100 respondents through followers @jualprodukorganik_mom. The result of the research stated that the promotion carried out was very effective and the total direct rating score was 68.16 which was included in good promotion category.

This research uses Average Abnormal Return and Trading Volume Activity to test the market reaction around the dividend announcement date. Tests using these two parameters are expected to provide a more comprehensive description of market reactions. This research is quantitative research using secondary data. Even study method with a window period of 5 days before and 5 days after the dividend announcement date. Abnormal returns were calculated using a market model for 252 dividend announcement events on the Indonesia Stock Exchange in 2020. The sample was determined using purposive sampling technique and data analysis using the IBM SPSS Statistics 25.0 application. The research results show that there is a market reaction in terms of abnormal returns and differences in trading volume activity when cash dividends are announced during the Covid-19 pandemic. The announcement of an increase in the value of cash dividends and a decrease in the value of cash dividends during the pandemic caused a market reaction characterized by a significant positive average abnormal return. Meanwhile, for the announcement of the provision of dividends and the elimination of dividends, there were no significant average abnormal returns and no significant differences in trading volume activity.

The research entitled Determining Determinants of Regional Public Companies Liquidation: Case Study of Perumda Banongan, Situbondo Regency using qualitative methods. Miles and Hubermans interactive analysis model. This research was conducted with the aim of analyzing the determining factors for the liquidation of regional public companies at Perumda Banongan, Situbondo Regency. The data source for this research uses primary and secondary data from the Banongan Regional Public Company, Situbondo Regency. The results of the research show that the determining factor for liquidation lies in unhealthy financial conditions and problems with the Governance of Perumda Banongan. So it can be concluded that the Regional Government as the Capital Holding Authority must immediately improve management governance, human resources, and implementation supervision over the performance of Perumda and Perseroda so that they can run more effectively.

In recent decades, the incorporation of sustainable development principles into marketing has increased significantly. Consequently, researchers have explored the contrasting relationships between the two areas to evaluate their respective relevance. In response to this change, researchers and practitioners have explored the possibilities of incorporating sustainability concepts into marketing. Therefore, the aim of this study is to focus on the cultural and political factors that explain the development of sustainable marketing in Cameroonian industrial enterprises in light of the existing literature on sustainability and marketing. To achieve this goal, we collected qualitative and quantitative primary and secondary data from a sample of 74 Cameroonian industrial enterprises in the Centre, Littoral and West regions. We used different statistical tools such as descriptive, exploratory, correlation and explanatory analysis. The results of this approach show that cultural and political factors such as human resource development, religion, language, ethnicity, compliance with laws and regulations, adherence to standards, and quality explain the implementation of sustainable marketing in industrial enterprises in Cameroon. Therefore, we recommend that public and private organisations strengthen their environmental discourse, especially in developing countries, in order to successfully transition to more responsible practices.

This study aims to determine the effect of Compensation and Insentive on employee Job Satisfaction employees at PT. Longtun Karya Mandiri. The data collection method used is the census method using primary data collected directly from the respondents using a questionnaire. The type of research used in this research is associative research with a quantitative approach. The sample number in the study was 41 respondents. The analytical tool used is multiple linear regression analysis. Using SPSS version 26. The results of the analysis show that: (1) Compensation has a positive and significant effect on Job Satisfaction, (2) Insentive has a positive and significant effect on Job Satisfaction.

This study uses a quantitative method in the form of associative. The population in this study are manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange 2019-2022. The research period used is 4 years of observation, namely from 2019-2022. The sample was determined using the purposive sampling technique. Hypothesis testing in this study uses logistic regression. The results showed that profitability had no significant effect on income smoothing and leverage had a positive and significant effect on income smoothing. The results also show that audit quality is able to weaken the influence of profitability on income smoothing, and audit quality can weaken the influence of leverage on income smoothing. This result gives the implication that the higher the leverage, the higher the income smoothing carried out by the company. These results provide information that the high practice of profit equalization due to high profitability and high leverage will be further reduced if the company has a high audit quality.

Internal Audit is an examination conducted by a companys independent internal audit department, covering financial statements, company accounting records, control systems, and compliance with applicable government regulations to assist the organization in achieving its objectives. This research was conducted at RSUD Gambiran Kediri to assess the role of internal audit in implementing Good Corporate Governance. The research results indicate that medical personnel work professionally and hold competency certificates in their fields, while the hospital has implemented transparency principles. The analysis shows a correlation coefficient value of 0.478, categorized as moderate, and the t-test results demonstrate a comparison with a value of 2.666. Based on the distribution table with degrees of freedom n-2 and a significance level of 5%, the value obtained is 2.064. Thus, 2.666 = 2.064, which leads to the conclusion that the null hypothesis is rejected, and the alternative hypothesis is accepted. Therefore, it is concluded that internal audit plays a role in implementing Good Corporate Governance.

Customer loyalty is a behavioral urge to make repeat purchases and is carried out to build customer loyalty to a product or service produced or produced by the company. This research was conducted at the UPTD Kesehatan Masyarakat Bali, Indonesia. The purpose of this study was to determine the effect of service quality, price, customer satisfaction and customer loyalty. The problem discussed in this study is the role of customer satisfaction in mediating the effect of service quality and price on customer loyalty. The number of respondent samples in this study was 97 respondents. The types of data in this study are primary and secondary data with data collection methods in the form of questionnaires. This research method is quantitative research. The data analysis technique used is descriptive analysis and inferential analysis with classical assumption tests, and path analysis. The results of this study show that service quality has a positive and significant effect on customer loyalty and customer satisfaction. Price has a positive but not significant effect on customer loyalty and price has a significant positive effect on customer satisfaction. Customer satisfaction has a positive but not significant effect on customer loyalty. Customer satisfaction does not mediate the relationship between service quality and customer loyalty. This can be seen from the relationship between service quality and customer loyalty directly significant, the relationship between service quality and customer satisfaction is also significant and the indirect relationship between service quality and customer loyalty through customer satisfaction is also insignificant. Indicates that good service quality creates customer loyalty without the need for satisfaction to be felt first. Customer satisfaction does not mediate the relationship between price and customer loyalty. This can be seen from the relationship between price and customer loyalty, which is directly insignificant, the relationship between price and customer satisfaction is directly significant, and the indirect relationship between price and customer loyalty through customer satisfaction is also insignificant. Indicating that price can affect customer loyalty directly without going through changes in satisfaction levels.

Bhatnagar (2007) found that employees who are committed to the organization can create competitive advantages for the organization. Employees who have been working for the organization will become invaluable assets that help create sustainable competitive advantages for the organization. When employees are committed, they will be attached and consider themselves a part of the organization, which will motivate them to contribute to achieving the organizations goals. Therefore, this study was conducted to identify factors affecting employee commitment to the organization. Using the systematic literature review method (SLR), 32 selected articles identified 06 factors affecting employee commitment to the organization in decreasing frequency: Promotion and development opportunities; demographics; job satisfaction; job security; job autonomy; and leadership style. This can be the basis for managers to increase the level of employee commitment to the organization by influencing these factors.

This study aims to analyse the effect of job satisfaction, motivation, and work discipline on the performance of UPT Laboratorium employees of the East Java Provincial Environmental Service. The method used is descriptive quantitative with multiple linear regression analysis to test the causal relationship between variables. The results showed that job satisfaction, with five indicators (job, wage/salary, supervisor, promotion opportunities, and co-workers), has a positive influence on performance, with a mean value of 2.05758. In particular, the promotional opportunities indicator (mean 2.28788) was shown to improve work discipline. Motivation, with four indicators (responsibility, target task, necessity, praise), also had a positive impact on performance (mean 1.84848), with target task being the most influential indicator (mean 2.09091). Employee work discipline, which includes leaders example, reward, justice, firmness, and human relations, was also rated favourably with a mean of 2.18485. The research conclusion shows that job satisfaction, motivation, and work discipline significantly have a positive effect, both partially and simultaneously, on employee performance. It is recommended that the UPT Laboratorium of the East Java Provincial Environmental Service continue to improve these three factors to support the improvement of employee performance which is a top priority.

This study aims to determine the effect of Personality and Organizational Citizenship Behaviour (OCB) on Motivation on the performance of the Environmental Service of East Java Province. To analyse the causal relationship between variables and test the research hypothesis mathematically, the analytical tools used in this study are descriptive analysis, validity test, reliability test, path analysis using SPSS software. This path analysis requires knowing the path diagram and path coefficient. For the completion of path analysis, it is necessary to know the path diagram and path coefficients. The results of the data analysis show that the personality variable has a significant effect on the motivation of employees of the East Java Provincial Environmental Service. OCB has a significant effect on the performance of employees of the East Java Provincial Environmental Service, both directly and through motivation and motivation has a significant effect on the performance of employees of the East Java Provincial Environmental Service. As a result of this study, the East Java Provincial Environmental Service should ensure that employees have a good personality and supportive OCB, so that it will increase employee motivation which leads to increased employee performance. For further research to be able to add other factors and variables to support this research, such as work environment, educational background, work discipline and so on.

This study aims to provide empirical evidence on the influence of moral reasoning, independence and auditor competence on audit quality with professional skepticism as a moderation. In this study, the population used is all Public Accounting Firms in Bali, totaling 17 spread across the Bali region. The sample is part of the number and characteristics of the population. The sample of this study was 27 auditors. The data analysis technique in the study used quantitative methods. The results of the study indicate that auditor moral reasoning does not have a significant influence on audit quality. Although moral reasoning is considered important in maintaining auditor ethics and integrity, in the context of this study, it has not been proven to significantly improve audit quality. Independence, which in theory is an important pillar in the implementation of an audit, also does not show a significant influence on audit quality. This shows that auditor independence alone is not enough to guarantee better audit quality in the context of this study. Auditor competence has been shown to have a significant and positive influence on audit quality. Auditors who have high knowledge and skills can produce better quality audits, emphasizing the importance of developing competence as a key factor in audit practice. The conclusion of this study is that professional skepticism moderates the influence of moral reasoning and competence on audit quality, while professional skepticism cannot moderate the effect of independence on audit quality.

The article examines current trends in the development of foreign direct investment (FDI). It is noted that in the era of globalization, along with attracting FDI, an important condition for the development of the country is the export of capital. Using the theoretical framework of FDI, the example of the Uzbek automotive industry and its trends in the transition from the export of goods (cars and spare parts) to the export of capital (FDI), the organization of automobile production in neighboring Central Asia countries have been identified. An analysis of current trends on a republican scale is provided. The role of managing these processes is emphasized, including accounting, registration, analysis and measures of state support for the resulting FDI of the republic. Suggestions and recommendations are given.

This research aims to determine the influence of employee perceptions and servant leadership on employee performance by implementing and monitoring of occupational health and safety as a moderating variable. The data collection method uses random sampling. The total data was 72 respondents taken through a questionnaire using the partial least squares (PLS) data analysis method. Based on statistical tests, the research results show that thinking patterns do not have a significant effect on employee performance, while servant leadership has a positive effect on employee performance. The implementation of occupational health and safety has a positive effect on employee performance. The implementation of occupational health and safety is moderation weakens the negative and insignificant impact on employee performance. Meanwhile, occupational health and safety moderation weakens employee performance ethics in a negative and insignificant way.

Objectives: This research paper aims to analyze the impact between young government expenditure, per capita income, investment, and poverty, through integrity assessment survey by corruption in Indonesia Methodology: This research is quantitative research and using the data from Provincial Central Statistics Agency (BPS), Ministry of Finance, Corruption and Eradication Commission. The data analysis technique was used by a Morans I Test. Results: The results were shown by the impact among investment, government expenditure, income per capita, Integrity Assessment Survey (SPI), corruption in Indonesia.

This paper investigated the inflation threshold that ensures financial development fosters industrial growth for a panel consisting of five (5) West African Monetary Zone (WAMZ) countries. The study examined the inflation threshold in the finance-industrial growth relationship from 1990 to 2022. Through the Pooled Mean Group (PMG), panel unit root and cointegration, the study established that a nonlinear inflation threshold exists in the relationship. The PMG result indicate evidence of an inflation threshold estimated as 21.7451% and beyond which the benefits of higher industrial growth as the financial system develops and become efficient turns negative. By policy implication, this support the perception that financial development only works in generating higher rate of industrial growth only when inflation does not exceed or is below 21.7451%. Furthermore, the study also find that trade openness and natural resource rents does foster industrial growth, as exchange rate depreciation and population growth are harmful to industrial output expansion. The study recommends the pursuant of price stability at a level below 21.7451% by adopting an inflation targeting framework.

Nyarai Tourism Village is renowned for its natural attractions, such as the Nyarai Waterfall and Gamaran Forest, iconic to the village. Known for its community-based ecotourism, local residents actively participate as tour guides. This study aims to identify principles of regenerative tourism in Nyarai Tourism Village, West Sumatra, Indonesia. A qualitative descriptive approach was applied, with data collected through observation and in-depth interviews with three representatives: village tourism managers, government organizations, and the local community. Thematic analysis revealed regenerative principles, including holistic forest management, community-stakeholder collaboration, product diversification as transformation and inspiration, tree-planting and "Lubuk Larangan" areas as responsibility, and preserved cultural tourism as cultural management.

In the poultry processing sector, employee performance plays a critical role in productivity and operational efficiency. Employee performance is shaped by multiple internal and external factors, ranging from demographic characteristics to organizational practices. This study explores the impact of various factors, demographic factors (age, gender, work experience, education level), working conditions, compensation, relationships with coworkers and supervisors, training and development, and performance appraisal on employee performance at a poultry processing plant in Gampola, Sri Lanka. The data was collected using a structured questionnaire from a sample of 131 employees, chosen through simple random sampling. The variables were measured on a five-point Likert scale, and data analysis was performed using the Statistical Package for Social Sciences (SPSS), involving both descriptive and inferential statistics. According to the results, a significant positive relationship was found between employee performance and factors such as work environment, performance appraisal, compensation, gender, and experience. In contrast, no significant impact on employee performance was shown by relationships with coworkers, relationships with supervisors, training and development, and age. The study findings proved that employing well experienced labourers with a sound compensation plan, creating a better working environment, and applying employee friendly performance appraisal methods would enhance the job performance of employees, and management should take in to consideration such relationships in developing strategies to increase employees productivity of the Poultry Processing Sector.

Every business actor has different business characteristics, so that each company implements a different strategy. Business characteristics describe the industry in which business actors operate, based on the type of business carried out and the main function of each member in the company or business group. In the context of Environmental, Social, and Governance (ESG), determining business characteristics is done through functional analysis. Along with the development of the globalization era, international trade has a significant impact on the economy of a region, and can even affect the economy of a country. This research uses a qualitative method with a literature study approach and literature study, with the aim of analyzing the influence of ESG on tax avoidance. The data collected are scientific articles and international journals. The results show that companies that implement ESG have a higher level of tax avoidance compared to companies that do not implement ESG.

The purpose of this research is to examine the interplay between employment capability development, organizational culture, and organizational IT adaptability in shaping organizational commitment and performance in the Gambia National Water and Electricity Company (NAWEC). The population consists of 1,546 structural officials, including senior and junior administrative and technical support staff, with a sample of 318 respondents. Data analysis was conducted using SPSS and Structural Equation Modeling (SEM) with AMOS software. The results of the study indicate that employment capability development, organizational culture, and organizational commitment all have a positive and significant effect on organizational performance. Additionally, employment capability development has a positive and significant effect on organizational commitment. However, organizational culture does not have a significant effect on organizational commitment. The findings also show that employment capability development significantly affects organizational performance through organizational commitment, whereas organizational culture does not affect organizational performance through organizational commitment. Furthermore, organizational IT adaptability does not moderate the influence of employment capability development on organizational commitment.

Cross-border e-commerce has experienced exponential growth, driven by globalization and advancements in digital technologies. However, logistics remains a critical determinant of success, presenting both significant challenges and promising opportunities. This systematic literature review synthesizes existing research on the logistical intricacies of cross-border e-commerce, identifying key barriers and potential avenues for improvement. Utilizing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, relevant studies were meticulously selected from Scopus-indexed journals published between 2015 and 2024. The findings reveal challenges such as regulatory compliance, last-mile delivery complexities, high operational costs, technology integration issues, and risk management difficulties. Conversely, opportunities lie in technological innovations like blockchain and artificial intelligence, strategic partnerships, sustainable practices, enhanced customer experience strategies, and policy advocacy. This review provides valuable insights for academics and practitioners seeking to enhance the efficiency and effectiveness of cross-border e-commerce logistics. It highlights areas requiring further research and offers practical recommendations to address existing challenges, thereby facilitating smoother international transactions and fostering global trade growth.

Deepfake fraud is a form of threat that leverages Artificial Intelligence (AI) technology to gain financial or non-financial benefits by deceiving others. The protection mechanisms against deepfake fraud have yet to be regulated under clear legal frameworks. This study explores the role of whistleblowing as a method to reveal indications of deepfake fraud in organizational governance, given the limited coverage in prior literature. Utilizing a scoping review approach, the study examines data sources from Google Scholar and Scopus databases over a 10-year period (2014-2024). The research findings indicate that whistleblowing plays a role in addressing early-stage issues, raising individual awareness, shaping regulations related to deepfake fraud, protecting organizational integrity, and maintaining public trust. Reporting instances of deepfake fraud promptly helps organizations and individuals safeguard vital assets or data security.

The study assessed the impact of performance management systems (PMS) on reward management and staff motivation at the Lilongwe University of Agriculture and Natural Resources (LUANAR) in Malawi. Its objectives were: to assess the implementation of the PMS at LUANAR, focusing on its alignment with reward management practices and its effect on staff motivation; to examine the efficacy of the current PMS at LUANAR in enhancing reward management practices and staff motivation; and to identify challenges affecting the optimal functioning of the PMS along with devised interventions at LUANAR. The study utilized Performance Management and Equity Theories to assess PMS alignment with reward practices. A mixed-method design was employed, incorporating qualitative and quantitative approaches. The sample included 106 respondents, comprising: academic staff, administrative personnel, and management officials involved with PMS using purposive sampling for specific groups and simple random sampling for statistical representativeness. Data collection involved semi-structured interviews and structured questionnaires. A 100% questionnaire return rate was achieved. Qualitative data were analyzed thematically to identify patterns, while quantitative data were processed using descriptive statistics with SPSS version 20. The analysis showed that 67% of respondents viewed the alignment between PMS and reward management positively, although 27% noted inconsistencies in reward reflection. Motivation levels varied, with 49% experiencing an increase and 33% reporting a decrease, indicating issues with the clarity of performance-reward links. While 80% of respondents reported a high adoption rate, 10% faced barriers such as insufficient training. Performance metrics were positively rated by 60%, but 15% found them unclear. Additionally, concerns included inconsistent professional development opportunities and perceived inequities in rewards and feedback. Besides, the study noted that the ineffectiveness of the current PMS is due to a lack of coherent government policy and insufficient leadership support, leading to non-adherence to performance practices and a decline in service delivery, which negatively affects staff motivation and rewards. In response, the study recommends that LUANAR refine its PMS by ensuring transparent and consistent reward criteria, improving clarity in performance-reward links, and investing in comprehensive training programs. The university should also clarify performance metrics, standardize feedback protocols, and develop equitable professional development opportunities. Enhancing leadership support for the PMS and addressing perceived inequities in reward distribution are crucial for boosting staff engagement and effectiveness. These recommendations aim at addressing identified deficiencies and improve the implementation and impact of the PMS at LUANAR.

The research used a quantitative methodology to examine the impact of work-life quality and a positive environment on employees organizational commitment. The role of work-life quality (WLQ) and a happy workplace (HWP) is regarded as a mediating variable and their significant contributions to the relationship between transformational leadership and organizational commitment of employees are verified. The research involved 202 participants employed at rubber industries in southern Vietnam. The findings validated the existence of WLQ and HWP as mediators. This represents the novel focus of the research.

Employees, regardless of the nature of the business, are one of the main resources of a company. This research is based on the importance of HRM to improve employee performance which can be influenced by career development and self-efficacy with job satisfaction as a mediating variable. This research aims to determine and explain whether there is a partial influence between Career Development on Performance and Self-efficacy on Performance, as well as a mediating influence between Career Development and Self-efficacy on Performance through job satisfaction. The sample for this research was 150 employees of PT Great Giant Pineapple Central Lampung. Data were collected through questionnaires based on purposive sampling techniques and processed using Structural Equation Modeling (SEM) with the help of AMOS software. The results of the research show that this research supports the proposed hypothesis, namely that career development has a positive and significant effect on the performance of PT Great Giant Pineapple employees, self-efficacy has a positive and significant effect on employee performance, job satisfaction has a positive and significant effect on employee performance, the role of job satisfaction mediates the effect of career development on employee performance has a positive and significant effect, job satisfaction mediates the effect of self-efficacy on employee performance. The results of this research have shown that it is important for companies to pay attention to and care about employee performance, because if the company does not care about employees, it is not impossible that these employees will not work optimally and employee performance in the company will also not be good.

The Urban Local Bodies (ULBs) are considered as Growth Engines for the development of the Nation. Different models have been adopted by ULBs in the rollout of accounting reforms, including centralized, decentralized, and independent approaches. In the case of ULBs that are independently managing their own accounts without any centralized supervision or monitoring by the department of urban affairs, there can be a risk of losing continuity with the transfer of staff, change in supervisor, etc. As ULBs are independent in their mode of self-governance, the methods adopted by the ULBs are bound to vary. Further, in the absence of a central monitoring body to supervise the accounting reform activities of the ULBs, there is lack of uniformity in the accounting modules being used and also in the reports created. The ultimate result is the absence of an efficient and sustainable effort to improve the financial performance of the ULBs. This leads to the conclusion that there is an urgent need to bring about greater uniformity and standardization in municipal accounting reforms at nationwide.

The Fourth Industrial Revolution has triggered the use of new technologies across various sectors, including the hospitality industry. Digitalization in the hospitality industry aims to provide convenience and comfort for guests while addressing increasingly complex human resource challenges. One of the innovations is the use of robots for food service. This research aims to explore the transformation of robot automated food service at Hotel Grand Sahid Jaya Jakarta from the perspective of Resource-Based Theory. This study uses a qualitative approach with data collection techniques through observation and interviews with three key informants who have important roles in hotel management and an assessor who observes the Indonesian hospitality industry as a whole, along with the role of technology in the industry. The collected data is analyzed to understand how digital transformation through automated food service affects change management in hotel resources. The results of the study indicate that the implementation of robots in food service at Hotel Grand Sahid Jaya Jakarta provides several benefits, including increased operational efficiency, reduced labor costs, and improved guest satisfaction through faster and more hygienic service. However, some challenges were faced, such as resistance from employees who are worried about losing their jobs and the lack of a human touch in robot services that can only be provided by humans. The conclusion of this research is that the transformation of robot automated food service at Hotel Grand Sahid Jaya Jakarta has not yet provided added value to the hotel, thus requiring an effective change management strategy to overcome resistance and ensure a harmonious integration between technology and human labor. Moreover, the use of robots should be seen as a tool to enhance service quality and efficiency, not as a replacement for human labor.