This research aims to analyze how MSMEs (Micro/Small/Medium Enterprises) taxpayers comply with their tax payment obligation based on Fiscal Policy. The research population consists of MSME taxpayers living in Surabaya. The sample includes 52 respondents, selected using a purposive sampling method. A questionnaire was used as the instrument, and the data were analyzed using the SEM Approach with Warp PLS 6.0. The results showed that the compliance behavior of taxpayers, their willingness to negotiate, and the preparation of financial reports based on profit management have significant positive impacts on tax obligations, as measured by voluntary tax compliance. However, the tax morale of taxpayers also has some negative impacts on tax obligations, as measured by voluntary tax compliance. Novelty has found that the compliance of the taxpayers in running their tax obligation is influenced by the taxpayers behavior itself. Not because of the rules, but because they running it judging from their economic and financial condition using the Fiscal Policy Approach for MSMEs and the Conceptual Approach viewed from the opinion developed by that tax policy.

Islamic Banking and Finance (IBF) is a rapidly growing industry worldwide. Islamic finance (IBF) is a financial system based on Islamic law (Shariah). The fundamental principle of IBF is to comply with Islamic law, known as Shariah. Shariah prohibits the charging or paying interest and investment in activities considered harmful or risky. Shariah screening is the process of identifying companies that comply with Shariah law. This is to ensure that their investments are in accordance with Shariah principles which prohibit the elements of riba, maysir and gharar. Shariah screening is an essential aspect of IBF as it ensures that all financial transactions and products comply with Shariahs principles. This is important for investors who want to invest in IBF products and services. This paper provides an overview of Shariah screening and its importance in IBF. It also discusses the different methods that are used to conduct Shariah screening. This paper also aims to provide an Islamic jurisprudence analysis of the importance of Shariah screening in IBF. The paper concludes by arguing that Shariah screening is an essential part of IBF and helps ensure that IBF products and services comply with Shariah law. The objective of this paper is to discuss the importance of Shariah screening in the context of Islamic banking and finance and Islamic jurisprudence also a new screening methodology in comparison with the previous methodology. This paper has used information that has been derived from research papers, journal articles as well as official authentic websites and annual reports to provide an ideology about shariah screening in methodologies.

Micro, Small, and Medium Enterprises or MSMEs are an important component of the communitys economy, especially in Palembang City. The study aims to analyze the supporting and inhibiting factors and the strategy model of the Palembang City regional government in improving the quality of human resources in the MSME sector in the digital era. The research method used is descriptive qualitative. Inhibiting factors include the implementation of HR training time that is not yet synchronized and optimal, tight MSME competition, difficult access to capital, Supporting factors include good communication between the Palembang City Government and MSME actors. The use of digitalization has become an obligation for MSMEs to introduce products globally. Making policies to support the sustainability of MSMEs. The policy model in the strategy for improving the quality of human resources for MSME managers is the role of the local government as a driver and mentor for MSME operational management.

Fiscal decentralization, coupled with effective intergovernmental fiscal relations, stands as a cornerstone in the evolution of modern governance structures. This paper analyzes the implementation of fiscal decentralisation in Zambia as part of its initiatives across diverse socio-economic and political contexts for accelerated national development. The review was guided by three objectives which were: to review the existing legislation that supports implementation of fiscal decentralisation in Zambia; to assess the revenue and expenditure autonomy assignments of fiscal decentralisation in Zambia; and to recommend a fiscal transfer system to be used to enhance the implementation of fiscal decentralisation in Zambia. The study is based on secondary data on fiscal decentralization collected in official sources of Zambias Ministry of Finance and National Planning, Ministry of Local Government and Rural Development, and Cabinet Office – Decentralization Secretariat. All the data was processed by and used in the right format for the analysis of implementation of fiscal decentralization in Zambia. Through a combination of qualitative and quantitative methodologies, this study analysed the real level of fiscal decentralization made in Zambia. Key findings of the study was that Zambia does not have an institution to supervise fiscal decentralization except a desk at Cabinet Office – Decentralization Secretariat. Besides, Local authorities have little autonomy in administering revenues and expenses as such, one of them requires approval by the Minister of Local Government and Rural Development. This hampers innovation around revenue generation as there is no known parameter used to grant or deny approval. Additionally, some of the aspects of the Zambia Intergovernmental Fiscal Architecture have not been implemented thereby depriving local authorities of revenue. These include Matching grants, revenue sharing of tolls and Road Transport and Safety Agency (RATSA) fees which are supposed to be shared between Central Government and local authorities as road maintenance is a concurrent mandate and revenue sharing for national income collected by Central Government from local authority jurisdictions. Finally, the connection between the level of fiscal decentralization and the scheme of intergovernmental fiscal relations is very important, to ensure maximum effectiveness of local government financing. The quality of the distribution of funds provided by the scheme of intergovernmental fiscal relations and the level of fiscal decentralization has a direct relationship. Balancing these two mechanisms is the most important way to increase the quality of public services at the local level as a way of enhancing the implementation of the fiscal decentralization. Arising from the studys finding, there is need for amendment and harmonization of legislation governing the devolution process and procedures in order to empower the designate entities to carry out their mandate without unnecessary cob-webs. The local authorities also need autonomy on revenue mobilization and expenditure which are devoid of central government interference and/or rent-seeking pursuits. Furthermore, there is need to balance the level of fiscal decentralization and the scheme of intergovernmental fiscal relations in order to improve the quality of funds distributed and the effectiveness and efficiency in local government financing.

This study explores the impact of social influences on investment decision-making, focusing on Vietnamese investors and employing a multi-method approach. Drawing on Social Contagion Theory, Behavioural Finance Theory, and Information Cascade Theory, the research examines how social media, peer pressure, and expert opinions shape investment behaviour. A representative sample of 368 individual investors was analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA), revealing significant direct effects of social influences, moderated by investment self-efficacy and risk perception. Notably, novice investors were more susceptible to peer pressure and social media, while experienced investors relied heavily on expert advice. The findings extend theoretical frameworks by elucidating the mediating and moderating mechanisms of social influences and providing boundary conditions based on investor experience. Methodological contributions include the integration of quantitative and qualitative approaches and advanced analytical techniques. Practical implications highlight the need for investment platforms to provide tailored decision-support tools, financial advisors to enhance investor self-efficacy, and regulators to address misinformation risks in digital platforms. Despite limitations such as reliance on self-reported data and a cross-sectional design, the study offers a robust foundation for future research into the dynamic interaction of social and cognitive factors in financial decision-making.

This research presents a literature review regarding the study of management control systems in multinational companies, exploring the different control mechanisms implemented and the factors that influence them. Researchers have reviewed 49 articles related to this topic in journal searches on Scopus and Science Direct. Then, 25 articles were obtained that could be analyzed to provide a series of discussions. Multinational companies need to complement result control mechanisms with action control and be integrated with social control to adapt to geographical distances or differences in culture, regulations, and business environments abroad. The use of tight or imposing controls will limit the flexibility and the process of adaptation to the needs of the foreign subsidiary.

This paper examines how food pairing consumption occasions (FCO) and leisure consumption occasions (LCO) shape sales channel marketing strategies for non-alcoholic ready-to-drink (NARTD) beverages in Vietnam. By analyzing consumption patterns across two primary settings—at-home (AH) and away-from-home (AFH)—the review highlights distinct channel selection and in-store activation strategies tailored to each context. Product availability and visibility at primary main shelf is crucial. For FCO, effective channel marketing prioritizes in-store activations, including ensuring product availability, cross-displays in food sections, bundled promotions with ready-to-eat meals, and offering single-serve packs for immediate consumption (AFH) or multi-serve/multi-pack options for meals AH. Conversely, LCO strategies focus on promoting single-serve packs for convenience and impulse purchases, leveraging cross-displays in snack zones, and implementing attractive bundle promotions for leisure activities. The findings emphasize the critical role of occasion-based marketing in transforming shoppers into buyers at the point of sale. By aligning channel strategies with specific consumption occasions and leveraging targeted sales touchpoints, brands can enhance consumer engagement and drive NARTD beverage sales. This paper provides actionable insights for marketers aiming to optimize their channel strategies through occasion-based approaches.

This study examines carbon emission disclosure in Indonesian companies that publish annual reports and sustainability reports and are listed on the Indonesia Stock Exchange (BEI) for the period 2021-2022. The research data consisted of 99 companies selected using purposive sampling. The independent variables are board size, media exposure, and green investment. Analysis using the SPSS program with results shows board size, media exposure, and green investment are significantly associated with carbon emission disclosure. This research is reinforced by the theory of legitimacy. Carbon emission disclosure is measured using a scoring checklist of 5 items developed by the Carbon Disclosure Project (CDP). The board size measured by summing up the total council of commissioners per year in a company, the measurement of media exposure is seen from the number of publications about the company published in the media, and green investment is measured using the PROPER rating by the Ministry of Environment. The findings in this study are expected to be the material for companies trying to reduce carbon emissions as well as the companys policy-related improvement material.

This study investigates the effectiveness of QAMCOs anti-corruption policies and their impact on cost management. With growing global emphasis on transparency and ethical governance, the research aims to bridge the gap in existing literature by exploring the interplay between anti-corruption measures and financial efficiency within a state-owned enterprise in the Middle East. Employing a qualitative action-based case study design, the study examines compliance mechanisms, their implementation, and their influence on operational costs. The findings reveal that QAMCOs anti-corruption framework has contributed to a 10% reduction in operational expenses while enhancing corporate accountability and reputation. However, the study also highlights areas for improvement, such as better alignment between compliance policies and operational needs, as well as more comprehensive training programs. By addressing these gaps, QAMCO can further optimize its cost management strategies and serve as a model for other organizations. This research contributes to the ongoing discourse on corporate governance by providing actionable insights into the cost implications of anti-corruption policies and offering recommendations to improve their effectiveness. Future studies could explore similar frameworks in different industries or regions to enhance the generalizability of these findings.

This paper examines the rapid utilization and impacts of e-commerce and specifically online marketing and selling channels on agricultural products, with a focus on the southern region of Vietnam. It highlights key emerging rationales and challenges for Vietnamese agribusinesses to approach e-commerce business models. By analyzing existing literature and sector-focused reports, we can conclude that agriculture sector in Vietnam has been modernized, as e-commerce and digital marketing have enabled firms to reach more customers, both regionally and globally, at a lower, more efficient marketing and selling efforts. Furthermore, this paper provides a brief discussion using the case of VinEco – one of the largest agricultural firms in Vietnam which has successfully integrated e-commerce into its operations. This case study presents a direction for those similar projects which want to enhance their competitiveness within Vietnams agricultural product chains.

Leadership style has been believed to have an influence on employees or subordinates in an organization. Transformational leadership can affect the ability and performance of subordinates in achieving predetermined goals. The organizational culture that prevails in an organization can also affect employee performance. This study aims to determine the influence of transformational leadership style on employee performance through organizational culture as a mediating variable in PTPN I Region 7 employees in the Southern Sumatra region. This study uses a quantitative design approach with ex post facto by using a survey method in collecting data. This study used primary data of 310 respondents taken using a questionnaire on transformational leadership style, organizational culture, and employee performance distributed to all employees at the company. The research data analyzed uses Structural Equation Modelling (SEM) with partial least square (PLS). The results of the study show that not all these studies support the hypotheses proposed, namely that transformational leadership style does not have a significantly positive effect on employee performance but has a significantly positive effect on employee performance through organizational culture. Transformational leadership style has a significantly positive effect on organizational culture and organizational culture has a significantly positive effect on employee performance, so that organizational culture can be a mediating variable on the positive influence of transformational leadership style on employee performance at PTPN I Region 7. The results of the study suggest that leaders pay more attention to employees as personal individuals, as employees in the organization, and encourage their employees to be more active in improving their negotiation skills.

This article analyzes the impact of financial inclusion on poverty in Indonesia using data from the 2020 National Socioeconomic Survey (Susenas), with household heads as the sample. The study posits the hypothesis that financial inclusion significantly contributes to poverty reduction. The analytical method applied is the probit logit model, considering that the dependent variable is binary. The results indicate that financial inclusion has a negative and significant effect on poverty, with a probability of 0.000 at a 5% significance level. This suggests that increasing financial inclusion can reduce the risk of poverty by up to 8.2%. These findings underscore the importance of access to and use of financial services for households in the effort to alleviate poverty. Therefore, policies are needed to support the enhancement of financial inclusion through the expansion of access to financial services, improvement of financial literacy, adjustment of financial products and services, and cross-sector coordination among the government, private sector, and financial institutions.

Banks play a crucial role in the economy. Consequently, systemic banking crises destabilize financial markets and hinder global economic growth. In this study, machine learning was used to predict bank distress in the Indonesian banking sector. Key variables relevant to the banking sector were identified. The data, spanning the period 2019 to 2023, was collected from Indonesian banks listed on the Indonesia Stock Exchange (IDX). Random Forest (RF) and XGBoost (XGB) models were employed to develop predictive frameworks, with their performance evaluated using overall prediction accuracy (OPA), Type I error, and Type II error. The results showed that the RF model outperformed the XGB model, achieving the highest accuracy and completely eliminating Type II errors. This study highlights the potential of machine learning to improve early warning systems for financial distress, contributing to the stability of the banking sector and the resilience of the economy.

The prevailing business environment in a region or locality has a significant impact on the performance of businesses in that region or locality. A healthy business environment can not only enhance the growth and success of businesses, but also enhance their ability to sustain and develop sustainably in the locality. The literature review shows that a small number of empirical studies have examined the local business environment. This study attempts to highlight the factors that make up the business environment in provincial localities, as well as clarify the level of satisfaction that entrepreneurs themselves receive from them. For the purpose of the survey, information was provided by 156 entrepreneurs from Thanh Hoa province, who assessed the level of improvement in the local business environment using a 5-point Likert scale, a type of personal interview scale. Principal component analysis of 6 factors showed that factors related to the economic environment, local legal and institutional environment were assessed to have a higher level of influence on improving the local business environment than the group of factors related to the local science, technology and socio-cultural environment.

The purpose of this research is to determine and evaluate the factors of business sustainability in Islamic banking by utilizing the Quadruple Bottom Line (QBL) model which examines the dimensions of Profit, People, Planet, and Prophet. The approach adopted is a Systematic Literature Review as SLR with PRISMA displaying a comprehensive analysis of 32 articles from Scopus-indexed journals published from the year 2010-2023. The results showed that the Profit dimension deals with protecting financial strength through effective risk management and assortment of Sharia-compliant products while the People dimension deals with social responsibilities through encouraging wider access to finances and micro-loans for synergetic development. In the Planet dimension, Islamic banks promote sustainability through green banking and investment in bioenergy. The Prophet dimension describes the distinctiveness of the Islamic banking system in which Sharia principles are interwoven in its activities to promote ethical or moral integrity. This paper contributes to the existing literature on sustainability by providing a Sharia value added dimension and makes suggestions to regulators and stakeholders on how policies can be implemented to create a harmony typology between economic, social, environmental aspects and religious adherence.

Islamic education management has an important role in the progress of the Madrasah as a place to educate students to have awareness of sustainable life and environmental awareness. One of the efforts is to build an integrated management framework in Madrasah education. This article focuses on explaining the educational steps. Sustainability and environmental awareness, as well as the role of Islamic education management in supporting the effectiveness of achieving Sustainable Education. This research uses a literature or library research method, with the direction of critically reviewing or reviewing knowledge, ideas, or findings contained in the academic-oriented literature, to formulate theoretical and methodological contributions related to the practice of sustainability and environmental awareness in education in Madrasahs within the framework of Islamic education management. The results of the study show that; 1) the concept of education sustainability and environmental awareness include economic, environmental, and social aspects where in the framework of Islamic education, being responsible for nature and the environment is not only a contemporary need but also part of religious teachings so that humans can become caliphs (caretakers) on earth; 2) steps for sustainability education and environmental awareness through an effective educational approach and active participation of students to produce positive behavior and attitudes in everyday life; and 3) the framework of Islamic Education management ineducationsustainability and environmental awareness are focused on development of leadership character based on Islamic values to have a social impact to prepare students to become ethical leaders in the global community. The findings of the study indicate that education in Madrasah is a strategic vehicle for educating and training awareness of sustainable living and environmental awareness integrated into Islamic values.

The Faculty of Economics and Business as a form of the Tri Darma of Higher Education has carried out community service in collaboration with the Bina Nusantara Learning Center. This activity is an activity for Indonesian migrant workers working in Hong Kong. With the theme Financial Management Training for Indonesian Immigrant Workers in Hong Kong before Return to Indonesia, This community service is carried out via an online technique using the Zoom platform. On Sunday, July 31, 2022. This Community service activity includes 100 Indonesian Migrant Workers (PMI) who regularly participate in educational events at the Bintang Nusantara Learning Center Hong Kong. Evaluation of activities is carried out by distributing questionnaires to PMI who attend training in order to assess the level of success of activity implementation and participant satisfaction with the content that has been presented.

The existence of Village-Owned Enterprises (BUMDes) in North Lombok Regency has not been optimal in empowering the community to support economic welfare. This is due to various challenges faced in the implementation of empowerment by regional govermet throught the P2KBPMD (Population Control, Family Planning, Community Empowerment, and Village) Office. This study aims to identify the role of the P2KBPMD Office in economic empowerment through BUMDes, as well as the challenges encountered during the empowerment process. The research employs a qualitative approach, with data collection carried out through observation, interviews, and documentation. The results show that the P2KBPMD Office empowers BUMDes through four main approaches: Human Resources Development (human resource development through management training and financial reporting), institutional development (institutional strengthening and evaluation meetings), business development (commodity selection, feasibility studies, and entrepreneurship development based on local advantages), environmental development (environmental development, which has not been implemented due to budget constraints), as well as Technology and Information Development. The challenges in empowering BUMDes include budget limitations and a lack of human resources, which hinder the optimal implementation of programs. The P2KBPMD Office is expected to seek additional funding sources from the central and provincial governments, or through cooperation with private sectors, and to conduct further studies on other factors such as village budgets, inter-village cooperation, institutional development, and other relevant variables.

This paper summarizes and analyzes the overview of import and export situation of fresh-cut flowers in the Province of Yunnan (China) in recent years. It focuses on the import and export volume of the fresh-cut flowers between Yunnan province and ASEAN, as well as the trade development status and some new trend of trading. The paper also predicts the future of development prospects and the trend of fresh-cut flower trade between Yunnan and ASEAN according to the “One Belt and One Road" policy of China. In the end, the author proposes solutions to further enhance Yunnans export capacity, improve the competitiveness of Yunnans international market, as well as promote fresh-cut flower trade between Yunnan and ASEAN, and achieve mutual benefits.

The aim of this research is to empirically test the effect of self-efficacy, job market considerations, and parental effect as well as the existence of financial rewards in moderating these effects on career interest in becoming a public accountant. The population in this study were active undergraduate students of Accounting study program semester 7 at the Faculty of Economics and Business, Udayana University and Undiknas Denpasar, totaling 477 people. The sample in this study used the convenience sampling method totaling 218 samples. Collecting data in this study used a questionnaire, then the data was analyzed using structural equation modelling with SmartPLS 3.0. This research found that the higher the self-efficacy that students have and the job market considerations of a career, the higher the students interest in choosing a career as a public accountant. The greater the effect of parents in providing advice and support, the higher the interest in becoming a public accountant. Financial rewards strengthen student interest because they serve as motivation to earn a decent income to meet lifes needs.

Taksu Laboratorium Klinik is a health service facility located in Kediri District, Tabanan Regency. The decline in Employee Performance of Taksu Laboratorium Klinik during 2023 can be seen in the Customer Satisfaction Indicator, Failure to achieve company targets, and late attendance exceeding the provisions of Taksu Laboratorium Klinik. This study aims to analyze the role of work motivation in mediating the influence of leadership and self-efficacy -efficacy on employee performance at Taksu Laboratorium Klinik. This study uses a quantitative method research design to test the models and instruments that have been developed by previous researchers through inferential statistics using the Structural Equation Model (SEM) with SMARTPLS 4.0 software. The number of samples involved in this study was 58 people using saturated samples. Data collection was carried out using the questionnaire method. The results of the study show that: (1) Leadership has a positive and significant effect on employee performance; (2) Self-Efficacy has a positive and significant effect on employee performance; (3) Leadership has a positive and significant effect on work motivation; (4) Self-Efficacy has a positive and significant effect on work motivation; (5) Work motivation has a positive and significant effect on employee performance; (6) Work motivation is able to mediate the influence of leadership on employee performance; (7) Work motivation is able to mediate the influence of self-efficacy on employee performance at the Taksu Clinical Laboratory Health Service Facility.

Province is very famous until to overseas Because its culture which is results from creativity , will , and feeling of the Balinese people . Almost all over regions in Indonesia have skills weave , start from Sabang until Merauke , including Bali. One of cloth weaving that developed in Bali is cloth weaving endek . Research objectives This For see influence market orientation and capability innovation product to performance marketing with superiority compete as intervening variable . Research This use method quantitative with analysis partial least square , the sample used was 71 respondents with the saturated sample method. The results of this study indicate that market orientation does not influences product competitiveness, market orientation does not influence on marketing performance, product innovation capabilities has a positive and significant effect on product competitiveness, product innovation capability has a positive and significant effect on marketing performance, and product competitiveness has a positive and significant effect on marketing performance . This study recommends that industry weaving in Bali Province must maintain and improve orientation to the market environment due to own good grades in research this , and on marketing strategy , satisfaction Customers and Communication promotion advertisement still very lacking and can improved return so that can formation good market orientation .

This research examines the relationship between perceived corporate social responsibility (CSR) efforts and financial performance in Vietnamese firms, with particular attention to the mediating roles of corporate reputation and stakeholder support. Drawing on stakeholder theory, legitimacy theory, and the resource-based view, the study employs a mixed-method approach combining structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA). Data were collected from 387 respondents across 71 Vietnamese firms listed on the Ho Chi Minh and Hanoi Stock Exchanges, representing multiple stakeholder groups and industry sectors. The SEM results demonstrate that perceived CSR efforts significantly influence financial performance through both direct and indirect pathways, with corporate reputation and stakeholder support serving as crucial mediating mechanisms. The fsQCA findings complement these results by identifying three distinct configurations of conditions leading to superior financial performance, highlighting the importance of perceived CSR efforts and corporate reputation across successful configurations. Firm characteristics such as size and age show positive but modest effects, while financial leverage demonstrates small negative impacts on both mediating variables. This study makes several important contributions to the literature. First, it extends stakeholder theory by demonstrating the importance of perceived rather than objective CSR efforts in driving organizational outcomes. Second, it provides empirical evidence for the specific mechanisms through which CSR perceptions influence financial performance in an emerging market context. Third, it offers practical insights for managers in developing economies seeking to leverage CSR initiatives for competitive advantage. The findings have significant implications for both theory and practice in the evolving landscape of CSR research and implementation in emerging markets.

Digital accounting offers numerous benefits in terms of efficiency and accuracy but it also presents significant cybersecurity challenges. The increasing sophistication of cyber threats necessitates a proactive and comprehensive approach to cybersecurity. This study investigated the effect of cybersecurity on digital accounting in Nigeria. The specific objectives are to: investigate the effect of firewalls on digital accounting of listed firms in Nigeria; determine how encryption affect digital accounting of listed firms in Nigeria; and examine the effect of multi-factor authentication (MFA) on digital accounting of listed firms in Nigeria. The chosen research design for this study is the survey research design. The population of the study comprises of 4,530 staffs and management in the accounting department, finance department and audit department of listed firms in Nigeria. The study adopted purposive sampling techniques and employed the Taro Yamane statistical formula to determine the sample of the study at 5% level of significant. The analysis indicated that none of the cybersecurity measures examined—firewalls, encryption, or MFA—demonstrated a statistically significant effect on the digital accounting practices of the firms studied. This lack of significance raises critical questions about the current state of cybersecurity practices within the Nigerian corporate environment. Based on the analysis results, the study recommended that it is crucial for listed firms in Nigeria to invest in comprehensive employee training and awareness programs as regards the subject matter. Organizations should develop and implement comprehensive cybersecurity strategies that encompass not only technological measures like firewalls, encryption, and multi-factor authentication but also organizational policies and procedures.

Recent food safety incidents in Vietnams urban markets have heightened consumer interest in organic vegetables, yet research examining the effectiveness of green marketing initiatives in this context remains limited. This study investigates the impact of green marketing awareness on organic vegetable purchase intentions among Vietnamese urban consumers, differentiating between manufacturer and retailer marketing influences while examining the mediating roles of perceived value dimensions. The research employs a mixed-methods approach, combining qualitative interviews (n=11) with quantitative survey data from 832 consumers across Hanoi and Ho Chi Minh City. Structural equation modeling analyzes the relationships between green marketing awareness, consumer perceptions, and purchase intentions, while incorporating demographic variables as potential moderators. The findings demonstrate that manufacturer green marketing exerts stronger influence than retailer initiatives on consumer perceptions and purchase intentions, particularly through perceived quality (ß = 0.787) and perceived risk (ß = -0.641). The analysis reveals that perceived value strongly mediates the relationship between marketing awareness and purchase intention (ß = 0.459), while demographic factors, especially income and education, significantly moderate these relationships. This study advances theoretical understanding of green marketing effectiveness in emerging markets by identifying differential impacts of manufacturer and retailer initiatives, while challenging traditional assumptions about price-value relationships in organic markets. The findings provide valuable guidance for practitioners in developing targeted marketing strategies and for policymakers in promoting sustainable consumption patterns in rapidly evolving market environments.

Using employees sense of agency as a moderator, this research will look at how job competency and discipline affect productivity. Although competence and work discipline are both critical components of employee performance, this study found no evidence that work discipline had a substantial impact on performance. Contrarily, competence has a favorable and substantial effect on productivity in the workplace. The association between work discipline and employee performance was found to be significantly moderated by locus of control, which describes individuals ideas about control over their work outcomes. As the data shows, workers who place their sense of agency inside themselves are more likely to take the initiative to enforce rules and regulations in the workplace that will boost productivity. But since locus of control isnt a mediator in the connection between competence and performance, it follows that competence has sufficient influence on performance to warrant its own mediation. A quantitative descriptive methodology based on a path analysis technique is employed in this work. 150 employees from different departments were chosen at random to make up the sample. The results offer light on the need for management to place a greater emphasis on providing employees with appropriate training and education to build their capabilities and on fostering an environment where workers feel they have some say in the results of their job. In terms of enhancing employee performance, competence was the most important component. Work discipline was also crucial, but it needed psychological variables like locus of control to really make a difference.

The factory industry is one of the main engines of a countrys economic growth. The production of consumer and industrial goods generated by factories is crucial in driving sustainable economic growth. The presence of the tofu factory is considered to have the potential to increase income and improve the local economy. This research analyzes the waste management methods implemented by the H. Tasa Tofu Factory using an Islamic production approach in Cisambeng Village, Majalengka, Indonesia. This research aims to understand the strategies implemented in managing factory waste in accordance with Islamic production principles in the tofu industry environment. The research method used is a case study with data collection through direct observation, interviews, and documentation analysis. The results of this study are expected to provide deeper insights into how Islamic production principles are applied in managing tofu industry waste at the local level.

The adoption of mobile banking among fashion retailers is increasingly recognized as a powerful catalyst for economic empowerment and financial inclusion. It reduces reliance on traditional banking methods, allowing consumers and suppliers to engage in transactions without the constraints of banking hours or physical locations. This flexibility enables online transactions to occur anytime and anywhere, fostering a more dynamic and responsive shopping environment. However, its adoption is very limited in fashion industry. This study was set to explore security issues that affect adoption of mobile banking by fashion retailers in Mwanza municipal councils. The study is grounded on perceived risk theory which explain how individuals assess risk and make decisions under uncertainty. The data for this study were collected using a close-ended questionnaire distributed to a sample of 200 respondents, who were selected through a simple random sampling technique. The study employed a combination of content analysis and binary logistic regression analysis as its analytical approach. The study revealed a negative effect of fraud, phishing attacks, and transaction errors on the adoption of mobile banking, while highlighting the positive influence of security literacy in encouraging this adoption. The study concluded that that mobile banking service providers should implement comprehensive user education programs focused on security best practices, including the importance of strong passwords and awareness of phishing schemes. Additionally, enhancing authentication methods and establishing robust transaction error resolution processes that can mitigate risks and foster greater trust in mobile banking among fashion retailers.

The purpose of this study is to conduct a systematic review of factors that may affect tax morale. The researcher conducted a systematic search on reputable electronic data from 2010 to 2024 resulting in 24 studies selected based on inclusion and exclusion criteria using the keyword tax morale. The findings of this study comprehensively present the developments, factors, and future research suggestions related to tax morale. This study offers contributions to research and practice related to improving tax morale conducted in various countries so that it can be used as a consideration for conducting future research in this field...

This study aims to examine the development of chief executive officer (CEO) and tax avoidance. The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2018 to 2024, resulting in the selection of 16 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables and measurements. There are several types of CEO variables, including CEO overconfidence, CEO narcissism, CEO power, CEO greed, contractual and behavioral CEO attributes, founder or descendant CEOs, masculine-faced CEOs, CEO publicity, CEO stock options, CEO duality, and CEO hometown ties. These variables serve as independent variables for the dependent variable of tax avoidance, measured by the Effective Tax Rate and Book-Tax Difference. This research contributes to the academic discourse and practical applications in the fields of CEO and tax avoidance, offering valuable insights for future studies in this area.

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This research uses bibliometric analysis to investigate how managerial creativity is incorporated in project organizations from 2014 to 2024. The findings show a consistent rise in research productivity, reaching a high point of 259 publications in 2023, demonstrating increased interest in managerial creativity as a key element for project achievement. The examination focuses on major contributors such as the United States, China, and the United Kingdom and the growing contributions from developing nations. Approaches like agile methodologies and design thinking are crucial for maintaining a balance in organizational structure and encouraging creativity. Advancements in technology, especially in artificial intelligence and data analytics, have been proven to improve managerial decision-making and innovative problem-solving skills. Obstacles to integrating creativity are discussed as challenges in fostering inclusive cultures and breaking down traditional barriers. This research highlights the significance of incorporating creativity in every project stage and provides a detailed structure for promoting innovation in project management. The results lay the groundwork for upcoming studies by highlighting the worldwide importance and diverse aspects of creative management in changing organizational environments.

The aim of this research is to determine the effect of return on equity, dividends and stocks prices on sales growth of manufacturing companies listed on the Indonesian Stock Exchange (BEI). The data used is secondary data in the form of manufacturing company financial reports. The research results showed that simultaneously there was no positive and significant influence on all variables. Partially shows that all variables have no significant effect on sales growth. Future researchers can prioritize company interests and think about useful policies.

This study aims to analyze the influence of service quality and perceived value on student satisfaction at Islamic boarding schools in Jombang Regency. Service quality includes three main dimensions, namely the quality of the physical environment, the quality of personal interaction, and the quality of results. The perceived value consists of five dimensions: functional value, emotional value, social value, epistemic value, and conditional value. Student satisfaction is measured based on learning programs and teaching methods. This study uses a quantitative approach with a survey method. The research sample amounted to 200 students who were selected using the proportional sampling technique. Data were collected through questionnaires and analyzed descriptively. The results of the study show that the quality of services is most affected by the quality of the physical environment, which includes learning facilities, dormitories, and worship facilities. The perceived value is most influenced by epistemic values, which reflect the students curiosity in exploring religious knowledge. Meanwhile, student satisfaction is most influenced by learning programs that integrate Islamic values in each subject. This research makes academic and practical contributions, especially in the management of Islamic boarding schools to improve the quality of service and student satisfaction through strengthening Islamic educational values.

This study investigates the complex relationship between corporate environmental stewardship and financial performance in Vietnams emerging market context through a sophisticated examination of green investment strategies. Drawing upon an integrated theoretical framework that synthesises natural resource-based view, institutional theory, and stakeholder perspectives, the research employs a dynamic panel methodology to analyse a comprehensive dataset of 273 non-financial firms listed on Vietnamese stock exchanges from 2010 to 2016. The empirical investigation, utilising advanced econometric techniques including GMM estimation and dynamic panel threshold analysis, reveals a significant non-linear relationship between environmental investments and financial performance, with the identification of a critical threshold value of 5.2% in environmental investment intensity. The findings demonstrate that the environmental-financial performance relationship is substantially moderated by institutional development, with temporal analyses revealing progressive strengthening of this relationship over the study period. This research makes several significant contributions to existing scholarship: it extends current theoretical frameworks by developing an integrated model that explicitly accounts for institutional complexities in emerging markets, provides novel empirical insights into the temporal dynamics of environmental investment effectiveness, and identifies specific mechanisms through which environmental stewardship initiatives translate into financial outcomes. The studys findings have important implications for corporate strategic decision-making and policy development in emerging market contexts, whilst opening new trajectories for future research in environmental strategy and institutional theory.

Islamic banks in Indonesia face challenges in maintaining stable financial performance and operational efficiency amid the dynamics of increasingly fierce competition. This study aims to explore the effect of operational efficiency as measured by technical efficiency and scale efficiency, on the financial performance of Islamic banks listed on the Indonesia Stock Exchange for the period 2019-2023. The research sample consists of three Islamic banks, namely Bank Syariah Indonesia Tbk, Bank BTPN Syariah Tbk and Bank Panin Dubai Syariah Tbk, which were selected using purposive sampling method. Operational efficiency is measured by the Data Envelopment Analysis (DEA) approach and uses the assumption of Variable Returns to Scale (VRS). Financial performance is measured using Risk, Governance, Earnings and Capital (RGEC) ratios. DEA analysis tools using Banxia Frontier Analysis while multiple linear regression calculations using EVIEWS. The results showed that technical efficiency has no significant effect on financial performance, while scale efficiency has a significant negative effect. Simultaneously, technical efficiency and scale efficiency have a significant effect on financial performance. .These findings indicate that an increase in the scale of operations that is not optimal can have a negative impact on the financial stability of Islamic banks. The implication of this study is the importance of managing the appropriate scale of operations so that Islamic banks can achieve sustainable efficiency without sacrificing financial performance.

This study analyzes the development of research on tax compliance published in international journals from 2015 to 2024. Using the Systematic Literature Review (SLR) method, 29 articles were analyzed to identify trends, theories, and dominant variables used. The results show fluctuations in the number of publications each year, with the year 2020 recording the highest number. Dominant theories include the Theory of Planned Behavior, Deterrence Theory, and The Social Influence Theory. The most frequently researched variables include tax knowledge, service quality, and tax awareness. This study provides a comprehensive overview of the development of tax compliance research and highlights the need for further research focusing on publications in high-reputation journals, as well as considering other factors such as the influence of technology and globalization.

This study conducts a systematic literature review (SLR) to explore the relationship between Corporate Social Responsibility (CSR), ownership structure, and tax avoidance. Drawing from high-quality research published between 2017 and 2024 in reputable, Scopus-indexed journals, this paper provides a comprehensive analysis of how these factors influence corporate tax behavior. The findings reveal the dual role of CSR, where it is both a deterrent to aggressive tax strategies and a tool to mitigate reputational risks associated with tax avoidance. Similarly, ownership structures, including family, institutional, and state ownership, exhibit varying impacts on tax avoidance, influenced by motivations such as profit maximization, transparency, and ethical considerations. This review integrates grand theories—including governance, economic, and cultural perspectives—to contextualize the complexities of tax avoidance. It highlights the inconsistencies in existing findings, stemming from differences in regional, cultural, and regulatory environments. Furthermore, it identifies underexplored independent variables, such as coercive power and cultural dimensions, as promising areas for future research. By synthesizing diverse perspectives, this study contributes to a deeper understanding of the ethical and strategic dimensions of tax avoidance. It offers valuable insights for academics, practitioners, and policymakers aiming to balance financial objectives with societal expectations. The findings underscore the importance of aligning corporate governance practices with transparency and accountability. This article aspires to inspire further research, particularly on underutilized variables, to enrich the discourse and advance knowledge in the field of tax avoidance and corporate responsibility.

Economic activity is an important aspect of social interaction, which forms the basis of business operations. This study aims to provide empirical evidence regarding the impact of CEO characteristics, such as gender, education level, discipline, tenure, overseas work experience, and foreign nationality, on firm value in the mining sector in Southeast Asia. Using the purposive sampling method, this study involves 70 mining companies that have published annual and financial reports from 2018-2023. Multiple linear regression analysis shows that CEO gender, education level, tenure, and foreign nationality significantly affect firm value. The results show that companies led by female CEOs and those with higher education levels tend to have higher values. In contrast, the CEOs discipline and foreign work experience do not significantly affect firm value. These findings emphasise the importance of considering CEO characteristics in strategic decision-making to improve firm performance. Future research should explore other variables that may contribute to firm value and conduct cross-sector analyses for a more comprehensive understanding.

The performance of a company is intricately linked to the collective efforts of its individuals, who are driven by motivation, discipline, and the well-being they experience. This study delves deeply into the complex interaction of these three elements, both together and individually, on the performance spectrum of PT. Delta Steel Services. The results indicate that 23.4% of the fluctuations in company performance can be attributed to the interplay of work motivation, discipline, and employee welfare. Interestingly, while motivation and discipline do not show a significant impact on PT. Delta Steel Services performance, contrary to conventional wisdom, employee welfare emerges as the main driver, positively and significantly influencing organizational outcomes. These findings highlight the crucial role of employee welfare as the key to enhancing performance within PT. Delta Steel Services. Therefore, it underscores the importance for companies to prioritize initiatives aimed at improving employee welfare. Such initiatives may include comprehensive health programs, attractive incentives, and robust career development pathways. By improving the welfare of their workforce, companies can steer themselves toward performance optimization, paving the way for sustainable growth and high competitiveness in the corporate world. Firms that prioritize and enhance the welfare of their employees are poised to cultivate a more productive and cohesive workplace environment. This, in turn, fosters the companys sustained success amidst competitive market dynamics

Changes in the use of information media in commerce have driven a shift from conventional trading techniques to electronic commerce, facilitating online transactions and creating intense competition among retailers, especially with the increasing number of e-commerce sites in Indonesia. TikTok Shop is an e-commerce platform that offers an interactive shopping experience, allowing brands to sell directly through the TikTok app using short video content or live shopping, often with the help of celebrities or influencers to promote products. TikTok Shops efforts to maintain consumer repurchase intention are influenced by various factors, such as e-service quality, perceived risk, and customer trust. This study aims to determine the influence of these factors on repurchase intention in TikTok Shop Indonesia. Data collection was conducted using an online survey method with purposive sampling. The study sample consisted of 241 respondents, all of whom were TikTok Shop users who had previously made online purchases and were over 18 years old. Data analysis employed the Structural Equation Model (SEM) using AMOS 24 software. The study found that e-service quality had a significant positive effect on customer trust, while perceived risk had a significant negative effect. E-service quality and customer trust increased repurchase intention, whereas perceived risk decreased it. Customer trust mediated the relationship between e-service quality and repurchase intention but was not strong enough to mediate the negative influence of perceived risk.

Purpose: This study aims to investigate the impact of training on employee experience in the context of digital HR, with a specific focus on the physical, digital, and cultural dimensions of employee experience. Methodology: This paper employs a qualitative research approach, specifically semi-structured interviews with 9 employees and managers in leading telecommunication companies in Vietnam. Findings: The study found that while digital training offers significant advantages in terms of flexibility and accessibility, it may not fully address the need for social interaction and cultural experiences. A blended approach that combines traditional and digital methods can provide a more comprehensive and effective training experience. Originality/Value: This study contributes to the growing studies on the impact of training on employee experience in the digital age. By examining the physical, digital, and cultural dimensions of employee experience, this research offers valuable insights for organizations seeking to optimize their training strategies and enhance employee satisfaction and engagement.

This study examines the influence of ethical leadership, spirituality, and motivation on employee performance in the banking sector in Indonesia, with a focus on Bank Syariah Indonesia (BSI) in Lampung Province. The background of this study includes the importance of banking ethics and regulatory compliance as key factors in maintaining the banks reputation and operational success. Additionally, this research highlights the role of ethics and spirituality in shaping employee motivation and performance. The objective of this study is to understand how ethical leadership and spirituality can influence employee motivation and performance, and how motivation can mediate the relationship between ethical leadership and spirituality with employee performance. The population of this study consists of employees of BSI in Lampung Province, with a total population of 292 employees and a sample size of 290 respondents. The research method involves testing the Structural Equation Model (SEM) with the assistance of AMOS 24 software. This study aims to examine the influence of ethical leadership and spirituality on employee performance, with motivation as a mediating variable at BSI Lampung Province. The results indicate that ethical leadership does not have a direct positive and significant effect on employee performance, while spirituality has a positive and significant effect. Additionally, motivation mediates the effects of both ethical leadership and spirituality on employee performance.

Human Resources (HR) play a vital role in achieving organizational goals, as HR performance directly influences organizational success. This study examines the influence of spiritual intelligence, emotional intelligence, intellectual intelligence, and organizational commitment on HR performance. Using a quantitative approach, data were collected through a census of 65 respondents from the HR Bureau of PNPP NTB Police. Structural equation modeling via Partial Least Squares (PLS) was employed to analyze the relationships among variables. The results reveal that emotional intelligence significantly enhances HR performance (p < 0.05), while spiritual and intellectual intelligence exhibit insignificant effects. Similarly, both spiritual and emotional intelligence significantly improve organizational commitment, whereas intellectual intelligence does not. These findings underscore the pivotal role of emotional intelligence in fostering both performance and commitment. However, the lack of significant influence from spiritual and intellectual intelligence suggests that workplace dynamics, including technical skills and interpersonal relationships, may play a more critical role in determining performance outcomes. This study contributes to HR management by highlighting emotional intelligence as a key determinant of performance and commitment, providing insights for organizations seeking to enhance employee capabilities and engagement. Future research should further explore the contextual factors influencing the effectiveness of spiritual and intellectual intelligence in diverse organizational settings.

The purpose of this study is to analyze the implementation of risk management in the management of assets of the Kendari City Regional Government. The study population includes all employees at the Kendari City Regional Finance and Asset Agency. This study uses two types of data, namely primary data and secondary data. Data processing and analysis are carried out using qualitative analysis techniques to implement risk management in the management of regional assets in the Kendari City Government.

This study aims to analyze the factors that affect labor productivity in Perum Bulog in West Nusa Tenggara Province. The variables studied include work experience, wages, and age. The research method used is multiple linear regression analysis with data collected using questionnaire instruments. The results of the study showed that work experience, gender, and wages had a positive and significant effect on labor absorption, while age had a negative and significant effect. The value of the determination coefficient (R²) of 0.684 shows that 68.4% of the variability of labor productivity can be explained by the four independent variables. This study concludes that an increase in wages and job openings can increase labor productivity, while an increase in age tends to reduce labor productivity in Perum Bulog West Nusa Tenggara.

Banks are financial institutions that act as important intermediaries, especially in financial transactions and the national economy. Banks need to optimize their business performance. The companys business performance cannot be separated from the quality of human resources and the role of employee performance. High-quality human resources and effective compensation are important drivers of employee performance, both directly and through increased job satisfaction. This study aims to analyze the effect of human resource quality and compensation on employee performance with employee satisfaction as a mediating variable. This research was conducted at Rural Bank in Bali. Respondents in this study were 57 employees. The analysis technique in this study is Partial Least Square. The findings of this study: 1) human resource quality has a significant positive effect on employee performance 2) compensation has a significant positive effect on employee performance 3) human resource quality has a significant positive effect on employee job satisfaction 4) job satisfaction can positively and significantly mediate the effect of compensation on employee performance 5) job satisfaction can positively and significantly mediate the effect of human resources on employee performance. The practical implications of the research for human resource managers are to increase employee satisfaction through managing the quality of human resources and providing fair compensation as a strategy to encourage optimal performance. This research also makes a theoretical contribution to understanding the mediating mechanism of employee satisfaction in the context of the relationship between human resource quality, compensation, and employee performance.

This research examines the role of the Surabaya City Department of Industry and Manpower in handling labor complaints in industrial companies, with a focus on the dispute resolution process. With a qualitative approach, this research explores the mediation process facilitated by the department, particularly in cases of unilateral termination of employment (layoffs). The findings show that mediation is effective in achieving peaceful resolutions, avoiding litigation, and ensuring fair outcomes for both workers and employers. The identified constraints include incomplete documentation, absence in mediation, and differences in legal interpretation, which prolong the resolution process. This research highlights the importance of improving documentation systems, raising stakeholder awareness, and developing mediator competencies. This research provides insights into the effectiveness of government intervention in maintaining harmonious industrial relations and suggests practical steps to improve mediation practices.

The purpose of this study is to look into the relationship between increased profitability and a mentoring program among Micro, Small, and Medium-Sized Enterprises (MSMEs) taking part in Pertamina Sumbagsels Corporate Social Responsibility (CSR) program. This research is motivated by the important role of MSMEs in the Indonesian economy and the potential of CSR initiatives to improve their performance. Through a survey of 170 MSMEs in South Sumatra, this research analyzes the impact of various aspects of mentoring, including training frequency, financial assistance, and duration of mentoring, on MSME profitability. Adopting a quantitative strategy, This research undertakes a regression analysis to statistically determine the extent to which mentoring influences profits. The conclusions drawn from this study reveal a favorable and statistically significant relationship between participating MSMEs increased profitability and the level of mentorship. This shows that the mentoring program carried out by Pertamina Sumbagsel is effective in contributing to business financial growth. Additionally, this research identifies specific mentoring components that have the greatest impact on profitability, providing valuable insights for targeted program improvements.

The aim of this research is to determine the influence of work competency and work discipline on employee performance through job satisfaction as a mediating variable at PT Honoris Industry Bogor City. The research method used was quantitative based with a sample of 193 production employees, the data analysis method used was Smart PLS version 4. The results of this research show that work competency has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, satisfaction work has a positive and significant effect on employee performance, work competence has a positive and significant effect on job satisfaction, work discipline has a positive and significant effect on job satisfaction, work competence has a positive and significant effect on employee performance through job satisfaction, work discipline has a positive and significant effect on performance employees through job satisfaction. Therefore, companies should pay more attention to work competency, work discipline and job satisfaction which will influence improving employee performance.

This study aims to explore economic literacy using a systematic literature review (SLR) approach to identify trends, theories, determinants, and future research agendas. Economic literacy is a critical competency in addressing global challenges such as economic instability, socio-economic inequality, and digitalization. This review reveals that economic literacy is influenced by various socio-demographic factors, including age, gender, education level, income, and access to technology. Additionally, family background, financial socialization, financial behavior, and risk-taking play significant roles in shaping individuals economic literacy. The findings indicate that theory-based approaches, including Human Capital Theory, Sociocultural Model of Education, and Behavioral Economics, provide comprehensive insights into the development of economic literacy. This study also highlights gaps in existing literature, particularly in cross-country, interdisciplinary, and digitalization integration contexts. This research offers strategic recommendations for developing more inclusive and relevant educational policies and economic literacy programs, emphasizing data-driven approaches, technology utilization, and strengthening social and cultural contexts. These findings make a significant contribution to building a more resilient and adaptive society in the face of global economic dynamics

In the digital landscape, the auditing profession encounters significant challenges and opportunities, necessitating the development of new competencies and ethical standards. This article explores the essential skills and ethical guidelines required to build competent auditors capable of navigating the complexities of modern financial environments. Utilizing a qualitative approach, we conducted a systematic literature review. Our findings underscore the critical importance of technical proficiency in advanced tools such as data analytics, artificial intelligence, and blockchain, coupled with strong analytical and problem-solving capabilities. Ethical acumen remains paramount, with auditors needing to uphold principles of integrity, objectivity, and confidentiality in the face of evolving ethical dilemmas. Effective communication skills and a commitment to continuous learning are vital for maintaining audit quality and relevance. This comprehensive analysis offers valuable insights for educational institutions, accounting firms, regulatory bodies, and auditors, providing strategies for developing the necessary competencies to ensure the professions integrity and effectiveness in the digital age.

Transitioning to a low-carbon energy system is essential to achieving Indonesias net-zero emission target by 2060. Electric motor vehicles are a strategic solution to reducing greenhouse gas emissions, yet their adoption faces challenges in stimulating public interest. This study investigates the impact of green perceived value and green product on green purchase intention, with green trust as a mediating variable, focusing on electric motor vehicle consumers in Palembang City. Using a quantitative approach, primary data was collected through structured questionnaires from 107 respondents selected via purposive sampling. Data analysis employed Structural Equation Modelling (SEM) with Smart-PLS version 3.2.9. Results show that green perceived value and green product positively influence green trust, which in turn enhances green purchase intention. Green trust also mediates the relationship between the independent variables and purchase intention. Practical implications include improving consumer education, ensuring product quality, and implementing sustainability-focused marketing strategies.

Phu An Bamboo Village in Binh Duong Province is a nature reserve, aiming to preserve and develop bamboo - a typical cultural symbol of Vietnam. With its lush green landscape, rich ecosystem and educational value, Phu An Bamboo Village has great potential for developing ecotourism combining cultural and natural conservation. However, the current status of tourism development here still has many limitations, including incomplete infrastructure, weak promotion capacity, and insufficient participation of the local community. This research paper aims to comprehensively assess the current status of tourism in Phu An Bamboo Village, thereby proposing specific and feasible solutions for sustainable development of this area. The research also focuses on understanding the significance of Phu An Bamboo Village for the development of green tourism in Binh Duong Province, and at the same time recommends effective development strategies, such as improving service quality, enhancing promotion, and building appropriate support policies. The article not only contributes to the local socio-economic development but also raises public awareness about protecting natural resources, preserving culture and building a sustainable tourism image for Vietnam.

This study explores the impact of food Security strategies of National Programme for food security as an approach to ensuring adequate household consumption of beneficiaries food crop farmers in Kaduna State. Review of secondary materials, in-depth quantitative data constituted data sources for the study. The multiple regression method was utilized in analyzing structured questionnaire. It was discovered from the findings that the programme has been beneficial to beneficiaries in improving their productivity which in turn improve their household consumption patterns and as well their general well-being. Further result showed that there was delay in supply of farm inputs to the beneficiaries as well as poor repayment of loans awarded to the beneficiaries. The study recommended among others that; delay and untimely release of farm inputs to beneficiaries should be given appropriate consideration through suitable planning, costing and due organization among the various sponsors and supporters of the programmes; Frequent change in governmental policies that affects some viable governmental programmes should be looked into; new coming governments should ensure they sustain previous programmes with laudable result and their life span should be extended with wider coverage and increased number of beneficiaries.

This study investigates the relationship between population aging and economic inequality in Vietnam, utilizing a comprehensive provincial panel dataset spanning from 2010 to 2022 across all 63 provinces. Through dynamic panel estimation techniques and heterogeneity analysis, we examine both the direct effects of aging on inequality and the various mechanisms through which this relationship operates across different regional and socioeconomic contexts within Vietnam. Our findings reveal a significant positive relationship between aging and inequality, with a one percentage point increase in the elderly dependency ratio associated with a 0.058 point increase in the Gini coefficient. The impact demonstrates substantial regional heterogeneity, with stronger effects observed in more developed provinces and urban areas such as Ho Chi Minh City and Hanoi. During this crucial period of Vietnams demographic transition, temporal analysis indicates that aging effects persist for approximately three years, with an 18-month adjustment half-life, suggesting significant cumulative impacts over time. The moderating effect of social security coverage, while present, appears modest in mitigating aging-induced inequality. This research contributes to the existing literature by providing the first comprehensive analysis of dynamic aging-inequality relationships in Vietnam during a period of rapid socioeconomic transformation, introducing novel evidence on provincial heterogeneities, and establishing a temporal framework for understanding adjustment processes. These findings have important implications for policy design, suggesting the need for regionally targeted interventions and forward-looking policy approaches that account for cumulative demographic effects in Vietnams rapidly aging society.

This study examines the influence of self-efficacy, social support, and psychological well-being on employee performance among non-permanent staff at the Department of Public Works and Spatial Planning (Dinas PUPR) in East Lombok Regency. This quantitative study employs a causal associative approach. Data were collected through a census method involving the entire population of 182 non-permanent employees across five divisions: Bina Marga, Cipta Karya, Water Resources, Spatial Planning, and Construction Development. Primary data were obtained using structured questionnaires measured on a Likert scale, supported by interviews and documentation for secondary data. Data analysis was conducted using Partial Least Square (PLS) with Smart-PLS 3 software, enabling the evaluation of measurement and structural models. The findings reveal that self-efficacy, social support, and psychological well-being significantly influence employee performance. Furthermore, psychological well-being acts as a mediator in the effects of self-efficacy and social support on performance. These results underscore the critical role of self-efficacy, social support, and psychological well-being in enhancing the performance of non-permanent employees in government organizations. This study contributes to the understanding of how psychological factors and workplace support mechanisms impact employee outcomes, offering practical implications for improving workforce effectiveness in public sector institutions.

This study is based on the phenomenon of increasing female workforce participation in West Nusa Tenggara. The purpose of the study is to analyze the influence of social, economic and demographic factors on the work decisions of female workers in West Nusa Tenggara. The social factors are education level, marital status, womens position in the household and internet usage. The economic factor is household income. The demographic factors are age and area of residence. The type of research used is quantitative descriptive. The data used in this study are secondary data with a cross-sectional type obtained through the National Labor Force Survey (Sakernas) data in August 2023. The data analysis used is binary logistic regression. The results of the data analysis show that education level, marital status, womens position in the household, internet usage, household income, age and area of residence have a positive and significant effect on the work decisions of female workers.

Menang Village in Jambon Sub-district, Ponorogo Regency, has become the focal point of research with the primary objective of economic empowerment of homemakers through creative industry product innovation. However, the response to business conditions could have been more optimal. So, this research aims to analyze the role of creative industries in improving the welfare of people with disabilities and the form of economic empowerment. This qualitative research uses interviews, documentation, and observation data collection techniques. The following research results were obtained from the field results: First, in Menang Village, there is a creative industry in the form of eco-print batik and household industries in the form of turmeric herbal drinks, cassava chips, and gadung chips. Second, the creative industry optimization strategy includes improving skills training, access to capital, and product marketing. The application of this model shows that with the right approach, the creative industry can effectively increase the economic empowerment of people with disabilities. The strategy also includes collaborative support internally and externally. Internal support comes from the village government, the PKK group, and also the village youth organization. In Menang Village, the eco-print batik industry and households, such as turmeric herbal drinks, cassava chips, and gadung chips, received internal funding support from the village government. The external party was the social service office of Ponorogo Regency. Training and cooperation with the PKK group, which has received training from the social service and then assists the disability group in making eco-print batik, is carried out in Menang Village. However, the disability training program is only incidental, and no sustainable program exists.

This study investigates the impact of public service quality on civilian satisfaction and public trust in local governments in Indonesia, with a focus on Bangka Belitung. The research introduces a novel approach by analyzing the mediating role of socioeconomic factors in shaping public perceptions, such as Income, Education, and Age. This research uses a quantitative methodology. We analyzed data from 113 respondents through Partial Least Squares (PLS). The results reveal that interaction quality significantly enhances public trust, while demographic factors display varying levels of influence. The findings suggest that improving public trust requires targeted interventions addressing service quality and socioeconomic disparities. This research contributes to the literature by offering a comprehensive model for assessing the dynamics between service quality and public trust in a developing country, providing policymakers with insights to enhance government performance and citizen engagement.

Customer expectations for ease of use and trust when using digital healthcare services have also increased, urging the need to understand how these factors may impact service attractiveness. The study aims to test how ease of use and trust impact service attractiveness in the Halodoc application and whether older users can boost demand in the digital healthcare sector. The findings are that trust strongly impacts the old age group. The study also found that age affects the relationship between perceived ease of use and service attractiveness, as well as between trust and service attractiveness.

Farmer group management is a process of planning, activating and evaluating farmer group work programs. This research aims to analyze the internal factors that can formulate a development model for farmer group management, and analyze how much influence these internal factors have on improving farmer group management. The variables of this study consist of X variables, namely: Characteristics (X1), social psychology of farmers (X2), and the role of stakeholders (X3), and Y variables, namely; farmer group management. This research is designed as explanatory research. Data were collected from a sample selected by proportional sampling from 37 members of a purposively selected farmer group in farmer groups in three districts in Gorontalo City. The data obtained in this research were analyzed using the Structural Equation Model (SEM). The results showed that the variable characteristics, social psychology of farmers, and the role of stakeholders influenced the management of farmer groups with the following coefficients: 0.61, 0.85, and 0.45 significant at a = 0.05. Cumulatively (R2) the influence of characteristics, social psychology of farmers, and the role of stakeholders on farmer group management is 87%, the remaining 13% is the influence of other variables outside of this Research.

The primary objective of this study is to analyze the impact of website quality and Google Ads on repurchase interest in Bukalapak, with e-trust serving as a mediating variable. The sample consists of 105 Bukalapak users aged 17 and above who have made purchase transactions. The findings reveal that website quality does not significantly influence e-trust or repurchase interest, whereas Google Ads positively affect both e-trust and repurchase interest. Additionally, e-trust mediates the relationship between website qualities, Google Ads, and repurchase interest. This study offers managerial insights for online shopping platforms to enhance consumer retention strategies.