This study aims to analyze the impact of infrastructure development on economic growth. The development of infrastructure will be explored in the form of road infrastructure, education infrastructure, health infrastructure, and water infrastructure on the economic growth of Regencies/Cities in West Nusa Tenggara Province in 2014-2023. This research was conducted with an associative quantitative approach using secondary data from the Central Statistics Agency of West Nusa Tenggara Province. The analysis of data uses panel regression with a Fixed Effect Model (FEM) approach processed through STATA 14 software. The results of the study show that the development of road infrastructure does not impact economic growth. Meanwhile, the development of education infrastructure and health infrastructure has a positive impact on economic growth, and the development of water infrastructure has an impact but has a negative value on the economic growth of Regencies/Cities in West Nusa Tenggara Province in 2014-2023.

Financial technology services are one of the most important elements in todays digital world. A study shows that 75% of the younger generation, especially those aged 18-35 years, have started investing, with many of them utilizing digital platforms. These data show that Gen Z in Indonesia is increasingly actively participating in investing through digital platforms, both in the capital market and crypto assets. In this study, the author wants to focus on examining the readiness factor and adopting the investment management platform from FinTech services among Gen Z in West Java. This research aims to examine the factors that influence the intention and use of financial technology, especially digital investment platforms, using the Technology Readiness Index (TRI) and Unified Theory of Acceptance and Use of Technology (UTAUT) models. Data were collected through an online survey using a questionnaire distributed via Google Forms, with a total of 300 respondents. Data analysis was conducted using SmartPLS v.3.2.9, with the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to test the validity and reliability of the measurement model, as well as the relationship between constructs in the structural model. Based on the results of the hypothesis test, it can be concluded that most of the independent variables have a significant effect on Behavioral Intention (BI).

This study aims to analyze the influence of learning motivation, learning atmosphere, and emotional conditions on students critical thinking skills at Darussalam Gontor University in the 2024/2025 academic year. The method used is quantitative descriptive with variable measurement through questionnaires to 69 students randomly from various study programs. The questionnaire was designed using a Likert scale of 1-5 with predetermined categories. Respondents are expected to fill out the questionnaire honestly and attentively. The results of data analysis using Ordinal Logistic Regression (RLO) showed that learning motivation and students emotional conditions have a significant positive effect on students critical thinking skills. However, the learning atmosphere did not show a significant positive impact on critical thinking skills. This study focuses on the importance of attention to motivation and emotional management of students, in this case, to improve their critical thinking skills. The recommendation that can be proposed is an effort to be more creative in choosing teaching methods so that learning becomes more effective. The hope is that a more conducive and enjoyable learning environment will be formed so that it supports the development of students critical thinking skills in the future. The results of this study are expected to be useful for the development of learning strategies in the academic environment.

South Sulawesi Province has great potential in developing superior horticultural commodities, especially the Cavendish banana (Musa acuminata). This study aims to analyze the potential and opportunities for the development of Cavendish banana farming as a new superior commodity in South Sulawesi and assess its economic feasibility. With the large amount of fertile land that has not been optimized, the Cavendish banana can be a significant source of income for local communities while supporting the improvement of regional competitiveness. The analysis results show that Cavendish banana farming provides promising financial returns with productivity reaching 80,000 kg per hectare per year and an average selling price of IDR 4,500 per kilogram. Based on the financial feasibility analysis, the NPV value of IDR 499.48 million, IRR of 211.82%, and payback period of 0.5 years were obtained. In addition, the Cavendish banana also has the potential for product diversification and environmental benefits that support sustainability. This study recommends optimal resource management and collaboration between the government, private sector, and farmers to maximize the potential of this commodity as a regional economic driver.

This study examines the relationships between work-family conflict and work-life balance with job satisfaction and employee performance, highlighting the mediating role of job satisfaction. The population of this study was 861 production department employees. Data analysis uses Descriptive Statistical Analysis and Inferential Analysis using the SEM (Structural Equation Modeling) method using Smarts PLS 3.0. The results indicate that work-family conflict significantly and negatively impacts both job satisfaction and employee performance. The stronger the work-family conflict, the lower the job satisfaction, and hence, the lower the performance. It also identifies emotional exhaustion, psychological stress, and role imbalance as negative outcomes of work-family conflict for male and female employees. On the other hand, work-life balance influences the employees job satisfaction and performance positively. Whenever employees are able to balance between their work and personal life, they tend to portray a high level of job satisfaction and improvement in their performances. The results further denote that job satisfaction mediates in the relationship of work-family conflict and work-life balance with employee performance, but the direct influences of work-family conflict and work-life balance on performance are stronger than the indirect effects via job satisfaction. The study concludes that work-family conflict must be confronted head-on, and life-work balance policies must be implemented to realize high levels of job satisfaction and performance. These facts have useful implications for organizational management in the pursuit of a supportive and productive work environment.

The post condition of covid 19, shows weaknesses in profitability of the banking sector in Indonesia. Referring thereto, this study aim to search how to improve profitability in the banking sector through the supervisory role of independent commissioner. Population of this research is 46 banking institutions listed in the BEI from 2016 until 2021. The number of research samples was 276 data, which data was taken from 46 Banks listed in BEI multiplied by the six-year research period. Model testing uses the Structural Equation Model method using the WARP PLS 7.0 application. The Structural Equation Modeling (SEM) method using the WARP PLS 7.0 application involves several steps to analyze complex relationships between variable. Results of this study shows that 1)The board of independent commissioners greatly determines the companys success in achieving goals and improving the companys financial performance so that the companys ROA increased.2)The higher or lower the VHC value will significantly affect ROA. 3)VHC can strengthen the relationship between INDC and ROA.

Transfer pricing is a crucial aspect of international business, especially for natural resource companies in Indonesia. It involves monitoring compliance with tax regulations, managing long-term risks, given the complexity and high value of the commodities they handle. The purpose of this study is to examine and analyse the direct effect of bonus mechanism and tunneling incentive on transfer pricing decision. While the indirect effect of this study, by placing tax minimisation as a mediating variable to explain the effect of bonus mechanism and tunneling incentive on transfer pricing decision. The data used in this study comes from the Annual Report of natural resource sector companies listed on IDX during the 2020-2022 period. Total of 185 companies using purposive sampling method, resulting in a sample of 132 data analysed using WarpPLS 8.0. The results showed that bonus mechanism and tax minimsation has no significant relationship with transfer pricing, while Tunneling incentive has significant affect transfer pricing. There is a significant relationship between bonus mechanism and tunneling incentive with tax minimisation practices. However, the mediating variable of tax minimisation can not explain the relationship between bonus mechanism and tunneling incentive with transfer pricing. The practical implication of this study is that aggressive transfer pricing practices must be balanced with compliance with tax regulations to avoid long-term risks such as fines and sanctions. This encourages companies to evaluate and adjust the design of incentives and internal controls, and implement strict regulations with independent internal audit and external auditor oversight to prevent harmful tunnelling practices.

This study was conducted to analyze the response of investors to the determination of the ex-dividend date on the Indonesia Stock Exchange. The difference in investor response is measured by the difference in the market price of the stock before and after the ex-dividend date. This study uses a sample of 100 randomly selected corporations. The data used for analysis is the daily closing price. The stock price difference test uses the Wilcoxon Signed Ranks Test because all data is not normally distributed. The results of the analysis show that investors responses during a certain observation period cause a difference in stock prices between before and after the ex-dividend date, especially in the period of time close to the ex-dividend date. However, in other observation periods, the response did not cause a significant price difference.

The phenomenon of digital marketing development has presented a new strategy in building consumer trust, especially for the Strawberry Generation who are known to be selective in choosing skincare products. The #RepairYourSkinBarrier campaign on TikTok is one example of an effort that integrates scientific education, transparency, and professional validation to attract audience attention. This study aims to analyze how this content builds the Strawberry Generations trust in Skintific products and influences their purchasing decisions. The research method used was qualitative with a cyber phenomenology approach, which involved in-depth interviews with 10 informants from the Strawberry Generation and virtual participatory observation of TikTok content with the hashtag #RepairYourSkinBarrier.The results of the study showed that this content successfully met the Strawberry Generations needs for transparency and professional validation. Professional and educational visual content, simple delivery of scientific information, and active interaction from content creators (Detective Doctors) were the main factors in building audience trust. Other findings showed that doctor validation, testimonials from other users, and science-based explanations increased consumers sense of security and trust, especially for those with sensitive skin. The campaign also drives purchasing decisions through a combination of education, trust, and visual appeal.In conclusion, the #RepairYourSkinBarrier content is effective in building trust among the Strawberry Generation with an approach based on scientific education, transparency, and active engagement. The recommendation is for other brands to adopt a similar strategy by involving professionals to create content that is educational, transparent, and relevant to consumer needs. Further research is recommended to explore the effectiveness of similar campaigns on other platforms and across different audience segments.

This study aims to test and analyze Income Smoothing as a moderating variable in the relationship between the Investment Opportunity Set, Accounting Conservatism, and Earnings Persistence on the Earnings Response Coefficient in finance companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research adopts a quantitative approach using secondary data. The data analysis method involves panel data regression tests and Moderated Regression Analysis (MRA) using Microsoft Excel and EViews 9 software. The population of this study consists of companies in the financial sector. Data were collected using a purposive sampling technique, resulting in 31 samples from a total population of 104 companies. The findings reveal that the Investment Opportunity Set, Accounting Conservatism, and Earnings Persistence collectively influence the Earnings Response Coefficient in finance companies from 2019 to 2023. Moreover, the results indicate that the Investment Opportunity Set and Earnings Persistence individually affect the Earnings Response Coefficient, while Accounting Conservatism does not have a significant effect.

In this study, the aim was to analyze the effect of Job Rotation on Organizational Stressors through Workload at the Bureau of the Economy Regional Secretariat of East Java Province. This research is a quantitative study with a sample of 48 ASN employees. Based on the results of statistical data analysis with the results of the t-statistic of Job Rotation on Workload of 5.875 with a p-value of 0.000 <0.05 and the t-statistic of Job Rotation on Organizational Stressors totaling 5.294 with a p-value of 0.000 <0.05. Meanwhile, Workload on Organizational Stressors has a t-statistic value of 0.397 with a p-value of 0.687 > 0.05. These results get the interpretation that work rotation has a significant and positive effect on Workload and Organizational Stressors. Meanwhile, Workload has no significant and positive effect on Organizational Stressors for ASN employees at the Regional Secretariat of the East Java Provincial Economic Bureau.

The aim of this study is to analyze the effect of export economic growth in long run for Africa countries, controlling for foreign direct investment and gross fixed capital formation using panel cointgeration framework. The panel unit root test showed a mixture of integration order, which implies panel ARDL cointgeration test is the appropriate technique for cointegration test. The seven panel cointegration test indicates the presence of a cointgeration relationship in the panel. Generalized method of moments (GMM) technique indicates error correction term being negative and significant in 16 countries at 5% and 10%. In the long run, export and gross fixed capital formation have a positive effect on economic growth while foreign direct investment has a negative effect. The panel causality test shows the existence of a bi- directional causal flow in the following relations; economic growth-export, export-foreign direct investment, foreign direct investment- gross fixed capital formation, gross fixed capital formation-export. Economic growth does not granger cause foreign direct investments and gross fixed capital formation. African countries need to formulate policies that will enhance international trade specifically exports, either within the continent and worldwide. At the same time, support to African countries from developed economies and international institutions should aim to maximize the potential in export trade.

The integr?tion of digit?l business m?n?gement into digit?l m?rketing str?tegies h?s become cruci?l in the modern business l?ndsc?pe. This p?per explores the pivot?l role digit?l business m?n?gement pl?ys in enh?ncing digit?l m?rketing efforts. It highlights how str?tegic pl?nning, d?t?-driven decision-m?king, ?nd the use of ?dv?nced technologies stre?mline m?rketing processes, improve customer eng?gement, ?nd drive business growth. By lever?ging tools such ?s customer rel?tionship m?n?gement (CRM) systems, ?rtifici?l intelligence, ?nd ?n?lytics pl?tforms, businesses c?n t?ilor m?rketing c?mp?igns to meet specific consumer needs effectively. ?ddition?lly, the study ex?mines how ?ligning digit?l m?rketing initi?tives with over?ll business objectives fosters consistency, innov?tion, ?nd competitive ?dv?nt?ge in the digit?l m?rketpl?ce. The findings underscore the necessity of ? well-coordin?ted ?ppro?ch to digit?l business m?n?gement to optimize m?rketing outcomes ?nd ?d?pt to evolving consumer beh?viors. This rese?rch provides v?lu?ble insights for businesses seeking to thrive in the digit?l economy.

This study aims to produce a strategy to improve the quality of instructor services by strengthening the variables of Personality, Interpersonal Communication, and Organizational Support as independent variables and the variable of Job Satisfaction as an intervening variable. A population of 462 resulted in 215 samples taken by proportional random sampling at 12 Main Branch Offices (KCU) of CIMB Niaga in Jakarta. This study used a survey method with a path analysis approach and SITOREM analysis. The results of this study can be concluded: 1) There is a significant positive direct influence between personality, interpersonal communication, organizational support, and job satisfaction on the quality of instructor services; There is a significant positive direct influence between personality, interpersonal communication, organizational support on job satisfaction; There is a significant positive indirect influence between personality, interpersonal communication, and organizational support on the quality of instructor services through job satisfaction. Job satisfaction cannot function as an intervening variable between personality, interpersonal communication, and organizational support on the quality of instructor services. The results of the SITOREM analysis show that the indicators that are still weak and need to be improved are: 1. Providing views, ideas, 2. concepts for organizational progress, 3. Generosity, 4. Opportunities for job promotion, 5. Coworkers, 6. Working conditions, 7. Working conditions, 8. Support from superiors, 9. Organization, 10. Deep attention to customer needs, 11. Quality of facilities, infrastructure, and service facilities, and 12. Sincerity, self-confidence, and skills in serving.

Higher Education Institutions have joined the corporate world in adopting strategies in order to enhance their performance. This study sought to explore the mediating effect of Porters generic strategies on the relationship between internal resources and university performance in Zambia. The target population was 499 students from 4 universities. Data was collected via self-administered questionnaires. The study used SPSS version 27 and PROCESS macro version 4.2 to analyze data. The results indicate that differentiation strategy has both a direct and an indirect effect on university performance, while focus strategy has a limited indirect effect on university performance. The study also reveals that cost leadership has no effect direct or indirect on university performance. The implications of the study are that universities should embrace differentiation and focus strategies in their planning to enhance their performance

The present research investigates the influence of digital leadership on entrepreneurial intentions, with value co-creation as a mediating variable and innovation capabilities as a moderating factor in the context of religious organizations. As digital transformation increasingly permeates various sectors, religious organizations are compelled to embrace innovation and foster entrepreneurial mindsets to sustain and expand their influence. Using a quantitative approach, data were collected from respondents affiliated with religious organizations through structured questionnaires. Moderated Regression Analysis (MRA) was employed to examine the relationships between the variables. The findings indicate that digital leadership significantly enhances entrepreneurial intentions, and this effect is strengthened by innovation capabilities. Additionally, value co-creation plays a pivotal mediating role, reinforcing the relationship between digital leadership and entrepreneurial intentions. The results underscore the critical role of digital leadership in fostering a culture of innovation and entrepreneurship within religious organizations. By leveraging innovation capabilities as a moderating factor and encouraging collaborative value creation, religious leaders can drive sustainable growth and empower communities to actively participate in economic initiatives. This study contributes to the existing body of knowledge by highlighting the intersection of digital leadership, entrepreneurship, and value co-creation in the unique context of religious organizations, offering practical insights for leadership development and strategic planning.

This study aimed to measure the effectiveness of training and the introduction of mutual funds in a limited environment, namely for students, novice investors, and the community. The novelty of this study was the first quantitative research that combines the phenomenon of psychological aspects of investors and mutual fund training to produce a training model that effective in increasing mutual fund purchasing decisions. The first stage was to observe participants without attending training to see their interest in mutual funds. Stage 2 examines observing participants with training to determine their decisions. With the addition of qualitative methods, the third step was to develop the model produced in stages 1 and 2 as an effective model of mutual fund training and introduction, as well as the integration between technology advancement and psychology management for investors. The method used was quantitative with Chi-Square analysis by combining psychological aspects of investor behavior. The implication of this study for Partners are policy references for more attractive mutual fund introduction training models to increase investor decisions to buy mutual funds, and for investors are getting the proper education about mutual fund financial products and comparing them with stocks.

This Study aims to provide an overview of the most recent scientific studies about innovation management in small and medium-sized enterprises. This review evaluates innovation managements intellectual structure and knowledge progress in SME studies. Bibliometric analysis is used to quantitatively examine the bibliographic data gathered from the Scopus database and examine and evaluate 2647 research documents. To obtain the results, bibliometric analysis was conducted using Excel and VOS viewer software. In addition, this Study discusses how the IM literature in SMEs has evolved between 2000 and 2024. The publications increased significantly from 2019 to 2024, and the leading and influential journals, affiliations, authors, and countries were identified. Innovation, SMEs, small and medium-sized enterprises, knowledge management, and Time are popular research and collaboration trends in the extant literature. Reflecting on the arguments in the previous literature, several research gaps and further suggestions are acknowledged for future studies.

Green innovation is an increasingly important development direction for countries in the context of current climate change. Enterprises in general, and tourism enterprises in particular, are at the center of green innovation because they have a major impact on the environment. This paper focuses on studying the factors affecting the green innovation adoption in tourism enterprises in Thanh Hoa province through the results of Partial least squares structural equation modeling (PLS-SEM) analysis, with a sample survey of 376 businesses. The research results show that all six factors included in the model have a positive impact on green innovation adoption of tourism businesses. In which, organizational support is the strongest influencing factor, followed by human resources, regulatory pressure, relation of external partnerships and collaborations, government support, and finally technology. The results of the study have important implications for managers of tourism enterprises as well as policymakers in developing better solutions and policies to promote green innovation in tourism businesses in Thanh Hoa province in the future.

This study aims to analyze the effect of proactive personality and entrepreneurial leadership on innovative work behavior mediated by work engagement in state civil apparatus at the cooperative service in West Sumatera. The type of research uses explanatory research. While the research approach uses an explanatory survey that emphasizes quantitative research methods. The entire population Civil Service of the Cooperatives Department in West Sumatera totaling 664 people, with a sample size of 250 people. The sampling technique used proportionate stratified random sampling. Data analysis using Partial Least Square (SEM-PLS). The mediation testing strategy uses the path coefficient significance. The results of the study found proactive Personality has a positive and significant effect on work engagement. Proactive Personality has a positive and significant effect on Innovative Work Behavior. Work engagement has a positive and significant effect on Innovative Work Behavior. Entrepreneurial Leadership has a positive and significant effect on work engagement. Entrepreneurial Leadership has a positive and significant effect on Innovative Work Behavior. Work engagement mediates the influence of Proactive Personality and Entrepreneurial Leadership on Innovative Work Behavior with the form of mediation is complementary mediation in the form of partial mediation

To reach logical conclusion on how digital marketing can be integrated as part of the operational strategy that improves the effective market performance of the operators in the Middle East industrial automation and equipment market, this study used systematic review as one of the methodologies for qualitative critical content analysis. As the world becomes increasingly digital, findings of the study revealed that digital marketing tends to become quite essential for improving the effective market performance of most contemporary businesses. Usage of digital marketing enables the business reach multitudes of consumers using cheap and easy approaches that reach consumers in any location. This lowers the overall cost of marketing and promotion to spur the business overall cost competitiveness. Yet as the business cost competitiveness improves, the significant reduction of the marketing costs also lowers the general operational costs. This enlarges the business operational profits to contribute to the increment of the returns on shareholders value. To achieve such positive outcomes, findings suggests strategic digital marketing would require the utilisation of five steps encompassing identification of target audience, competitor landscape analysis, determining digital marketing channels, creating and optimizing digital marketing strategy, creating content and unique value proposition plan and creating and optimizing the digital marketing strategy. In the context of such findings, the study concludes with the suggestion of the digital marketing framework that can be integrated as part of the operational strategy that improves the effective market performance of the operators in the Middle East industrial automation and equipment market.

As the global telecommunication sector undergoes a series of technological and operational changes and transformations, outcomes of this study revealed the use of transformational leadership becomes quite essential for soothing and smoothing the seamless change, transition and transformation of telecommunication operators from the undesired old system to the new desired state. Due to the advancement of telecommunication technologies, the global telecommunication sector is undergoing significant radical changes. These changes require new approach to business operations as well as linkage with the market. Combined with a shift and transition of the mobile telecommunication technologies through the chronological generations of mobile telecommunication technologies like 1G(First Generation) to 5G(Fifth Generation) mobile technologies, this implies of all the leadership styles, transformation leadership is quite essential for leveraging the capabilities of the telecommunication businesses to adopt new technologies, practices, culture, approach to managing customer service quality and customer relationship management. Unfortunately, as telecommunication companies experience a series of disruptive changes that are aimed at creating and delivering the best products, services and processes for the customers, lack of transformational leadership has often created chaos and confusion that affect the seamless change and transition to the new ways that can bolster the operational excellence of the telecommunication companies. Telecommunication companies make a lot of technological and technical changes to their operations in order to respond to the changes in customer needs as well as the changing nature of market competition, challenges tend to arise from lack of the accompanying organisational culture change. In effect, new technologies are introduced, but the employees ignore them and continue to use the same old approaches. This undermines the change in behaviours, practices and policies that are essential for enabling the use of the new technologies to create and deliver the desired outcomes for the customers and the business. To respond to such challenges, this study concludes with the recommendation of the transformational leadership framework analogous to Anderson et al.,s (1994) Quality Management Theory to argue that to attain operational excellence, transformational leadership tends to take center stage during the implementation of any changes aimed at bolstering a firms operational excellence.

This study aims to test and analyse the effect of effect of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns and whether the Dividend Policy could strengthen the relationship between the effects of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns in index LQ-45 companies listed on the Indonesia Stock Exchange from 2017 to 2022. This type of research is quantitative, using secondary data. The hypothesis testing used in the study was the Moderated Regression Analysis and Eviews 13 applications. The population in this study were all companies listed on index LQ-45. The data collection technique in this study was purposive sampling technique, from 45 research populations to 18 used as research samples. The results showed that Eamings Management, Information Asymmetry and Asset Growth simultaneously affect Future Stock Returns in index LQ-45 companies from 2017 to 2022. The research results obtained Risk Eamings Management affects Future Stock Returns, Information Asymmetry has no effect on Future Stock Returns, Asset Growth has no effect Future Stock Returns and the dividend policy could not strengthen the relationship between the effect of eamings management, information asymmetry and asset growth on the future stock retums.

This study investigates the relationship between technology innovation, digital customer experience, and market responsiveness in Indonesias retail industry. As the retail sector increasingly adopts omnichannel strategies, technology innovation is viewed as a critical enabler of seamless customer experiences and operational agility. This research employs a quantitative approach, utilizing Structural Equation Modeling - Partial Least Squares (SEM-PLS) to analyze data collected from 150 respondents. The findings reveal that Technology Innovation significantly enhances Digital Customer Experience, which, in turn, positively impacts Market Responsiveness. The study highlights the mediating role of digital customer experience in reinforcing the link between technology innovation and market responsiveness. These results underscore the importance of leveraging technological advancements to create comprehensive omnichannel ecosystems, enabling retailers to respond swiftly and effectively to evolving consumer demands. By providing empirical insights into the interplay between technology, customer experience, and responsiveness, this research contributes to the growing body of knowledge on retail innovation and omnichannel strategies in Indonesia. The findings offer practical implications for retail businesses aiming to strengthen their market position through enhanced digital engagement and adaptive market strategies.

This research analyzes the influence of shareholder pressure and independent audit committees on the quality of sustainability report disclosures with profitability as a moderating variable. A sustainability report is a report that reflects a companys social, economic, and environmental responsibilities, which are an important concern for stakeholders. This study uses 40 banking companies listed on the Indonesia Stock Exchange (BEI) during 2020-2023. The data analysis method used is multiple regression with the independent variable shareholder pressure and independent audit committee, the moderating variable profitability, and the dependent variable sustainability report quality. The research results show that shareholder pressure has a significant positive effect on sustainability reports, while the independent audit committee does not show a significant impact. Profitability strengthens the relationship between shareholder pressure and sustainability reports but does not moderate the relationship between independent audit committees and sustainability reports. These findings imply that companies need to pay attention to the role of shareholders and profitability in increasing the disclosure of sustainability reports as part of the companys sustainability strategy.

This research provides both analytical and experimental validation of key functions and characteristics, focusing on the impact of the Investment Opportunity Set, Leverage, and Profitability on financial performance, with company size serving as a moderating variable. The study is particularly relevant in the context of manufacturing firms during the Covid-19 pandemic. It employs a quantitative approach utilizing secondary data, specifically examining manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. To select samples, the research utilizes a purposive sampling technique, yielding a final sample of 39 manufacturing companies within the consumer goods sector for the specified period. Hypothesis testing and data analysis were conducted using multiple linear regression and moderated regression analysis (MRA), supported by SPSS version 22. The findings reveal that profitability positively affects financial performance, while both the Investment Opportunity Set and Leverage have no significant impact. Additionally, company size does not serve as a moderating factor for the relationship between the Investment Opportunity Set and leverage on financial performance. However, it does moderate the relationship between profitability and financial performance.

The present research investigates the influence of digital leadership on entrepreneurial intentions, with value co-creation as a mediating variable and innovation capabilities as a moderating factor in the context of religious organizations. As digital transformation increasingly permeates various sectors, religious organizations are compelled to embrace innovation and foster entrepreneurial mindsets to sustain and expand their influence. Using a quantitative approach, data were collected from respondents affiliated with religious organizations through structured questionnaires. Moderated Regression Analysis (MRA) was employed to examine the relationships between the variables. The findings indicate that digital leadership significantly enhances entrepreneurial intentions, and this effect is strengthened by innovation capabilities. Additionally, value co-creation plays a pivotal mediating role, reinforcing the relationship between digital leadership and entrepreneurial intentions. The results underscore the critical role of digital leadership in fostering a culture of innovation and entrepreneurship within religious organizations. By leveraging innovation capabilities as a moderating factor and encouraging collaborative value creation, religious leaders can drive sustainable growth and empower communities to actively participate in economic initiatives. This study contributes to the existing body of knowledge by highlighting the intersection of digital leadership, entrepreneurship, and value co-creation in the unique context of religious organizations, offering practical insights for leadership development and strategic planning.

This study aims to test and analyze the effect of Managerial Ability and Executive Overconfidence on Goodwill Impairment and Auditor Reputation as a moderation variable in technology sector companies in Southeast Asia from 2021 to 2023. This type of research is quantitative, using secondary data. The data analysis method is logistic regression (logit) using Microsoft Excel and E-views 13 applications. The population in this study is all technology sectors listed on the Indonesia Stock Exchange, Singapore Stock Exchange, and Bursa Malaysia. The data collection technique in this study is a purposive sampling technique, from 216 companies in the research population to 63 companies used as research samples. The results of the study indicate that Managerial Ability and Executive Overconfidence simultaneously have no effect on sustainability performance in technology companies from 2021 to 2023. The results of the study obtained Managerial Ability has no effect on Goodwill Impairment, Executive Overconfidence has an effect on Goodwill Impairment. The reason for choosing a technology company is because of the “Tech Winter” phenomenon, where there has been a decline in investment and activity in the technology industry, especially among start-ups in recent years.

The rapid development of industries in the era of globalization and digital transformation has positioned human capital as a strategic asset in achieving organizational competitiveness. This study aims to develop a measurement model for potential and competency among supervisors at PT Garam to support targeted human capital development. Using a qualitative case study approach, data were collected through Focus Group Discussions (FGD), psychometric tests, managerial simulations, and interviews, with 79 supervisors (BOD-3) as the subjects. The study established two measurement weightings: an initial 50% potential and 50% competency distribution, later refined to 30% potential and 70% competency using the Delphi method to better align with organizational needs. Analysis using Z Graph mapped employees into four quadrants based on their potential and competency levels. The results revealed that 2.6% of employees were classified as high potential and high competency (Quadrant I), while 40.26% were below the standard and required significant development (Quadrants III and IV). Key findings identified areas for improvement: analytical thinking, systematic work, motivation, and interpersonal communication. The Training Need Analysis (TNA) highlighted critical gaps and informed the design of customized training programs. The study emphasizes the value of integrating qualitative and quantitative approaches for human capital assessment and proposes applying Z Graph to visualize competency gaps, facilitating strategic decision-making. This research contributes to both theory and practice by offering an adaptive measurement model and strategic recommendations for continuous human capital development. Future research could explore the scalability of this model across different organizational contexts and industries.

This study analyzes work environment (WE) and compensations effect on turnover intention (TI) among permanent education staff of Perbanas Institute with job satisfaction (JS) as intervening variable. Employing quantitative and descriptive research methods, this study involved all permanent education staff of Perbanas Institute. A saturated sample method including up to 83 permanent education staff as respondents was utilized. The questionnaire results served as the data source and SmartPLS version 4 statistical program assisted in the hypothesis testing analysis technique. Findings showed that WE and compensation positively and significantly effects on JS among permanent education staff of the Perbanas Institute. The WE negatively effects on TI; compensation and JS variables do not affect on TI in permanent education staff of Perbanas Institute, and the WE and compensation do not affect on TI through JS in permanent education staff of Perbanas Institute.

This paper analyzes Indonesian Islamic banks risk management and market share. The mixed-methods research includes a comprehensive literature review and a qualitative case study of three of Indonesias major Islamic banks. The case study finds that risk management best practices helped the chosen Islamic banks prosper. These steps include some common practices such as diversification of the financing portfolio, efficient internal control systems, and strict compliance with Shariah principles. Additionally, the study suggests that the implementation of risk management practices should be tailored to the specific needs and characteristics of each Islamic bank. practices such as diversification of investment portfolios, strict adherence to Shariah principles, and the use of advanced risk management tools and techniques. Additionally, the study suggests that effective risk management can enhance the reputation and credibility of Islamic banks in the eyes of their stakeholders. Getting up a department for risk management, integrating risk management, and making the organizations risk culture stronger This study emphasizes risk managements role in Indonesias Islamic bankings long-term growth. By tackling risk management challenges and creating solid risk management methods, Indonesian Islamic banks can enhance their performance, increase their market share, and help grow a vibrant Islamic banking industry

This study makes unique contributions by exploring the investigation of the linear and non-linear effects of fuel subsidy removal on the per capita income of individuals in Nigeria. This gap serves as the motivation for conducting this research. This studys broad objective is to explore the symmetric and asymmetric effects of fuel subsidy removal on income per capita, adjusting for inflation, government spending, and the poverty rate in Nigeria. The results of the unit root test suggest that the econometrics analyses of linear ARDL and non-linear ARDL are appropriate for this study. The fitted linear ARDL (2, 2, 0, 1, 0) and non-linear ARDL (1, 2, 1, 1, 2, 1, 0, 1, 0) indicate that the removal of fuel subsidies has both symmetric and asymmetric effects on per capita income, while increases in inflation, government spending, and poverty rates lead to a decline in per capita income in the country. Thus, while it is important for the government to remove fuel subsidies to unveil fraud surrounding fuel subsidy payments and enhance infrastructural development in the country, the government should ensure that appropriate palliatives are made available to cushion the subsidy removal effect that could affect the livelihood of the poor citizens and also implement effective monetary policies to combat inflation.

Regional-Owned Enterprises (BUMD) play a crucial role in enhancing the national economy in general, but even more importantly, they contribute to the economic development of specific regions. This study aims to identify the causes of the liquidation of the former Pasir Putih Regional Public Company in Situbondo Regency and to understand the experiences of the liquidator and the liquidation team in this process. This research employs a qualitative approach. The findings reveal that liquidation is understood through the characteristics, impacts, and roles of the liquidator, which can be either secondary or primary. The motivation of the liquidator is influenced by internal factors, challenges, and liquidation opportunities. The process and strategy of liquidation are also affected by the understanding of the company, with the goal of ensuring that the process proceeds correctly and without errors. This study provides important insights for the practice of liquidating regional companies in Indonesia.

Small and Medium Enterprises (SMEs) play a vital role in driving Indonesias economy, contributing significantly to GDP and employment. However, SMEs, particularly in the food sector, face challenges such as changing market demands, limited resources, and restricted access to innovation support systems. This study investigates the influence of product innovation on the performance of food SMEs in Malang Regency and examines the moderating effect of the Quadruple Helix framework, which involves collaboration among academia, business, government, and mass media. Using a quantitative research design, data were collected from 335 food SMEs registered with the SME Business Communication Forum (FKPU) and analyzed using Warp-PLS SEM to evaluate structural and measurement models. The findings reveal that product innovation significantly enhances SME performance, as reflected in improved customer satisfaction, expanded market share, increased revenue, and profitability. The Quadruple Helix actors were found to play critical roles in amplifying this relationship. Academia supports SMEs by bridging research and practice, offering training, and providing operational tools. Government interventions such as subsidies, tax incentives, and promotional activities foster a conducive environment for innovation. Businesses contribute by mentoring, sharing market knowledge, and opening new opportunities. Mass media amplifies these efforts by promoting innovative products, disseminating market information, and connecting SMEs with broader consumer bases. This study highlights the importance of integrating collaborative frameworks into innovation ecosystems to ensure sustainable SME growth. While the research provides valuable insights for policymakers and practitioners, it is limited to food SMEs in Malang Regency. Future studies should explore other sectors and regions to validate these findings and uncover additional dimensions of the Quadruple Helix frameworks impact.

This study uses a qualitative ethnomethodology approach to explore the technological transformation, accrual-based accounting implementation, and compliance with article 23 Income Tax at PT Media Pressindo. The research employs observation, direct fieldwork, and in-depth interviews to understand employees social, cultural, and behavioral dynamics in adapting to accrual-based technology systems. The study is grounded in theories of post-implementation changes in accrual accounting, the accountants role as a standard setter, consultant, business catalyst, and organizational locomotive. The findings indicate that employees interactions with accounting technology are more habit-driven than efficiency-oriented, with minimal understanding of accrual concepts at the operational level. A lack of innovation-driven work culture further challenges the transformation. Shifts in work patterns require cultural adjustments and targeted management support, including enhanced tax literacy to ensure compliance with Article 23 Income Tax. This study introduces a new theory, Subjective Value-Based Accounting Transformation Theory, which highlights that the success of accounting technology implementation depends not only on technical systems but also on technical systems and subjective values reflecting social interactions, trust, and organizational culture. These findings underscore the importance of improving efficiency, fostering innovation, and strengthening tax literacy as part of accounting technology transformation strategies.

The Sell in May phenomenon is a concept where stock prices in the market decline, not reflecting the actual conditions. This phenomenon has occurred in the last 3 years on the Indonesia Stock Exchange during the month of May. This research aims to analyze the impact of the Sell in May phenomenon on the Indonesia Stock Exchange LQ45 Index. This research is a type of descriptive study with a quantitative approach. The sampling method used purposive sampling 16 companies from the LQ45 Index during the research period. The research results prove that the sell in May phenomenon occurred 6 times out of the 10 periods studied. 4 out of the 6 occurrences of the sell in May phenomenon were dominated by the energy sector companies whose stocks performed poorly or negatively. The Parabolic Stop and Reverse technical strategy outperformed Simple Moving Average, Relative Strength Index, and Bollinger Band technical strategies.

This study aims to examine the phenomenon of consumer behavior of collectors of POP MARTs Labubu products, which is influenced by the fear of missing out on the opportunity to get limited edition products, as well as loyalty formed through digital communities. The urgency of this research lies in the growing market for limited edition products that trigger impulsive consumption behavior and encourage the formation of a community-based consumption ecosystem. The research method uses a qualitative cyber-phenomenology approach, with data obtained through social media observations, in-depth interviews, and digital documentation from collector communities on the Instagram and TikTok platforms. Data analysis was carried out using the Manual Data Analysis Procedure (MDAP) with the stages of coding, categorization, and identification of main themes. The research object involved 8 informants who were active members of the Labubu collector community. The results showed that consumption of Labubu products was driven by the fear of missing out on the opportunity to get rare products, social pressure from the community, and motivation to gain social recognition. Collectors showed a high emotional attachment to the product, strengthened by the experience of hunting, queuing, unboxing, and sharing collections. Consumer loyalty is formed gradually through trust in product quality, emotional satisfaction, and social motivation obtained from the community. This study reveals the importance of community as an effective marketing tool and emotional experience as a major factor in building consumer loyalty towards limited edition products.

This research, using a correlational quantitative method approach, aims to see how big an impact the COVID-19 pandemic and digital transformation have had on human resource planning. Research data was obtained from questionnaires distributed randomly to 100 respondents in Jakarta, Tangerang and Bekasi, consisting of 74% men and 26% women. With a predominance in the age range of 30-40 years (34%), with work experience of 2-5 years (22%), from the manufacturing/fabrication sector (35%), with a bachelors degree (43%), and a staff position (40%), which was then analyzed using STATA version 17. Based on research, it is known that the COVID-19 pandemic has no positive and significant impact on HR planning, while digital transformation has a positive and significant influence on HR planning, but both positively and simultaneously have an influence on HR planning with a multiple linear regression approach (Y = 8.900041 – 0.2552354X1 + 0.8285374X2), and both are only able to explain their influence on HR planning by 50.3%.

The adoption of digital leadership in the hospitality industry has introduced transformative dynamics in employee management and development. While digital leadership enhances innovation and operational efficiency, concerns arise regarding its potential to diminish leaders commitment to fostering employee career growth and promotions. The increasing reliance on digital tools and processes may inadvertently reduce personal engagement between leaders and employees, potentially weakening work engagement—a critical driver of career commitment. This study investigates the influence of digital leadership on career commitment, with work engagement as a mediating variable. Using Structural Equation Modeling (SEM) with AMOS, the findings demonstrate that digital leadership positively impacts career commitment. However, the mediating effect of work engagement is less pronounced, highlighting gaps in interpersonal connections within digitally driven environments. The findings emphasize the need to balance digital leadership with strategies that strengthen interpersonal relationships and support employee development. These insights provide valuable guidance for hospitality managers to align digital transformation initiatives with employee career aspirations, enhancing long-term retention and engagement.

This study provides analytical and experimental validation of the main functions and characteristics, focu sing on the impact of transfer pricing, sales growth, and thin capitalization on tax avoidance, with company size as a moderating variabl e. This study is very relevant in the context of mining companies. This study uses a quantitative approach by utilizing secondary data, specifically examining mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. To select the sample, this study uses a purposive sampling technique, resulting in a final sample of 60 mining companies for the specif ied period. Hypothesis testing and data analysis were carried out using multiple linear regression and moderated regression analysis (MRA), supported by SPSS version 22. The results of the study indicate that transfer pricing and thin capitalization do not affect tax avoidance, while sales growth has a significant impact. In addition, company size does not function as a moderating factor for the relationship between transfer pricing and sales growth on tax avoidance. Meanwhile, company size functions as a m oderating factor for the relationship between thin capitalization and tax avoidance.

This research to examine the influence of tax compliance, financial inclusion, financial literacy and the use of digital payments on the performance of SMEs in Bengkulu City. This research is limited to the financial performance of SMEs. The population in the study were all SMEs in Bengkulu City. The sampling technique used Solvin with a number of SMEs. This research uses a quantitative approach with primary data obtained from distributing questionnaires directly to SMEs in Bengkulu City. Data analysis uses multiple linear regression. The novelty of this research is that it looks at other things from the financial behavioral aspect, namely tax compliance and the use of digital payments in SMEs. The research results show that tax compliance has no effect on SME performance. On the other hand, financial inclusion, financial literacy and the use of digital payments can improve the performance of SMEs in Bengkulu City

This paper analyzes the high volatility in rice prices in the Philippine market from October 1994 to April 2024 using a Bayesian seasonal autoregressive distributed lag (BARDL) model with three lags. Using a dataset of 160 observations, this model controls for lagged prices and seasonal effects that showed significant persistence in rice prices through the first lag, market corrections through the second lag, and minimal impacts from seasonality. Model diagnostics, including WAIC and LOOIC, indicate the models goodness but show considerable unseen variability s, and external factors seem to be prevailing. The findings thereby emphasize the failure of using market mechanisms to stabilize prices and the crucial need for strategic government interferences. It discusses market failure effects, the pendulum approach to economic policy, and welfare economics, urging for a balanced approach that combines market intervention with more supportive policies toward farmers to stabilize the rice market.

"Digital technologies are now actively utilized across all scientific disciplines, and demographic science is no exception. Demographers leverage both new data sources generated in the digital environment and advanced data processing methods based on machine learning and data mining. Additionally, a significant application of digital technologies is the development of interactive web applications, or dashboards, that present demographic data. These dashboards offer convenient access to information and can be utilized in both academic research and public administration."

This research looks at the critical role that audit committees play in improving the financial performance of Nigerian-listed manufacturing companies. The study, which spans the years 2014 to 2023, looks at how audit committee features, such as meeting frequency, size, and gender diversity, affect financial measures including Return on Capital Employed (ROCE), Return on Equity (ROE), and Profit before Interest and Tax. The research takes a quantitative approach, analyzing data from ten chosen manufacturing companies listed on the Nigerian Stock Exchange. The data demonstrate that more frequent audit committee meetings and bigger committee sizes are positively related to superior financial performance. Still, more gender diversity reveals a complicated connection that warrants additional investigation. The report emphasizes the need for strong corporate governance standards; in particular, the membership and actions of audit committees play an important role in promoting financial openness and investor trust. These findings offer useful information to policymakers, corporate stakeholders, and governance authorities looking to improve the efficacy of audit committees in the manufacturing sector.

The purpose of this research is to study and analyze the Impact of Professional Ethics, UU no. 5 of 2011 about Public Accountants on the Quality of Public Accountants Work at Public Accountants Offices in Indonesia. The research method uses a qualitative research method by interviewing actors of 10 students of the Stie Yai Master of Accounting study program, library studies, phenomena in society, previous research, the level of triangulation to eliminate subjectivity with Forum Group Discussion (FGD). Research, discussion, analysis and new conclusions and recommendations are drawn. The result of research that Professional Ethics and Law no. 5 of 2011 regarding Public Accountants has an impact on the quality of work of public accountants at Public Accountant Offices in Indonesia.

This research aims to investigate the acceleration of digital leadership and the use of knowledge Management towards readiness for change and strengthening the organizational climates of the academic community of Insan Cendikia Islamic High School in West Lombok. This type of research is causal and associative with research. The data collection tool used in this study was a questionnaire with 78 respondents from 340 population in Insan Cendikia Islamic High School. The data analysis technique uses PLS-SEM with Smart PLS version 3 software. The research results show that digital leadership and the use of knowledge Management have a positive and significant effect on readiness to change. Organizational climate moderates the positive and considerable influence acceleration of digital and utilization knowledge Management toward readiness to change. The study recommends that strengthening the conduciveness of the organizational climates is necessary to improve the practice of accelerating digital leadership and optimizing knowledge Managementin Islamic High School environments throughout Indonesia.

Fuel oil (BBM) is one of the main needs of Indonesian society. Modes of transportation such as tank cars are needed to be able to distribute fuel from TBBM or depots to distribution institutions for consumption by the public and industrial companies. The strategic role of tank cars in the fuel supply chain is as security of supply, flexibility of supply, and economics of supply. Pertamina uses Third Party Logistics (TPL) services which aim to achieve operational service excellence in the implementation of fuel distribution activities which are influenced by 3 main criteria, namely Men, Machines and Methods. Based on the results of the analysis that has been carried out to be able to distribute fuel on time and efficiently, there are several initiative strategies, namely Route Efficiency and Cargo Co-loading, increasing safety by regularly checking tank cars, and developing AI (Artificial Intelligence) in projecting or forecasting demand. Apart from that, tank car operations are also influenced by several factors such as the route or travel route, the planning and implementation process, tank car maintenance, the health of the tank car crew, and the technology used in operational activities. The costs required for managing a tank car are tank car rental costs, GPS costs and routine maintenance costs.

Emotional intelligence is a persons ability to recognize personal feelings and those of others and to manage their emotions. However, despite the wide interest, the concept of emotional intelligence and innovative work behaviour has often not been clearly defined in studies of the subject; indeed, the concept has become crucial for organization, yet less attention is given. Employees need to be both willing and able to be creative if a continuous flow of creativity is to be realized. The objective of this study was to determine the relationship between emotional intelligence and innovative work behavior in microfinance institution in Kenya. Emotional intelligence is increasingly being emphasized as an important concept that requires managers to improve their innovativeness. The study employed cross-sectional survey design. The institutions studied were selected using stratified random sampling technique. The two strata considered were deposit taking microfinance and non-deposit taking microfinance. Questionnaire was used to collect data from 155 branch managers and 465 subordinates of microfinance institutions. Data was analyzed by use of both descriptive and inferential statistics. Regression analysis was used to test the hypotheses. From each institution sampled the respondent was the branch managers who was in charge of day today running of the branch. Apart from the data from the managers each manager was rated by three support staff referred to as raters. Emotional competency Profiler was used to determine emotional intelligence of the managers. Emotional intelligence was taken as the independent variable while innovative work behavior was the dependent variable. Data was analyzed statistically using SPSS. Both descriptive and inferential statistics were carried out and hypothesis tested. Results showed that managers had moderate level of emotional intelligence. The study found a significant positive relationship between; emotional intelligence and innovative work behavior. It was concluded that emotional intelligence had an influence on innovative work behavior.

By understanding the work behavior of employees, the company will find it easy to manage and understand its employees with the aim of creating a consistent and positive work environment, so that all activities in the company run well and can make a profit for the company. Factors that influence a persons work behavior but indirectly and slowly but gradually make changes in the persons behavior, namely authentic leadership and organizational culture factors. This study was conducted based on field phenomena that indicate inadequate employee work behavior, allegedly caused by the weak role of authentic leadership, organizational culture and work engagement. The study aims to analyze the influence of authentic leadership and organizational culture on work behavior through work engagement. The associative causal research method with respondents LPD employees in Kuta District. The number of samples involved in this study was 69 respondents using the Slovin formula with proportional stratified random sampling. Data collection was carried out using a questionnaire. The data analysis technique used is SmartPLS. The results of the study showed that authentic leadership has a positive and significant effect on work behavior. Organizational culture has a positive and significant effect on work behavior. Authentic leadership has a positive and significant effect on work engagement. Organizational culture has a positive and significant effect on work engagement. Employee work engagement has a positive and significant effect on work behavior. Work engagement is able to mediate the indirect effect of authentic leadership on work behavior. Work engagement is able to mediate the indirect effect of organizational culture on work behavior. Suggestions that can be given to increase employee dedication are to increase employee enthusiasm for their work. For example, a company makes a challenge to choose the best division or team every month and gives rewards to the team that wins. Leaders can increase awareness around them about ethics according to morality and honesty, especially superiors so that they can provide examples or role models to subordinates, as well as increase responsibility and create order for others so that they can run well.

This study aims to explore the effect of capital intensity and environmental costs on firm value, with profitability as a control variable. Utilizing panel data of companies from the energy, industry, and transportation sectors listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, 186 observation data were obtained from 62 companies that had been determined using the purposive sampling method. The results of the analysis prove that capital intensity does not have a significant effect on firm value. Meanwhile, environmental costs show a significant positive effect, and profitability as a control variable also contributes significantly to strengthening this relationship. Overall, these findings emphasize the importance of the right environmental investment strategy to increase firm value, especially amidst global demands for sustainability. The implications of this study provide strategic insights for companies in creating balanced long-term value.

Along with the development of the times, technology is also developing quickly and increasingly sophisticated. The development of technology also affects the elements of human life, including in the economic field. This can be seen from the change of traditional economic system into an economy based on information and communication technology. Along with the growth of increasingly sophisticated technology, the internet seems to have become a daily consumption in human life and the business world. The presence of e-commerce has made changes to consumer behavior, which was originally only shoppingoffline by coming directly to shopping centers, markets, or the store itself can now be easily done online at home. The biggest reason for the change inpurchasing behavior patterns from direct purchases to online purchases is due to the basic convenience offered from online stores, but despite the many conveniences offered there are still factors that are the reason somecustomers do not choose to shop online, including the risk factor of fraud both in terms of quality and payment system.sample used in this study was 400 which were taken by purposive sampling. With the help of the LISREL 8.8 application, the results showed that the influence of trust and ease of transactions using paylater had a significant effect on implusive purchasing behavior.

The rapid advancement of digital technology has significantly transformed the banking sector, making digital banking services essential for modern society due to their convenience and time efficiency. However, adoption rates vary across generations. This study analyzes the differences in acceptance of digital banking services between Baby Boomers and other generations in Indonesia, including Generations X, Y, and Z. A quantitative survey method involving 244 respondents measured factors such as ease of use, security, trust, and perceived benefits. The results show that Baby Boomers are slower to adopt digital banking due to concerns about data security, privacy, and low confidence in using new technologies. In contrast, Generations X, Y, and especially Z display higher acceptance, driven by greater technological familiarity and a preference for efficient, digital solutions. These findings emphasize the need for tailored approaches to address generational differences in adopting digital banking services.

This study examines the influence of training, social capital, and commitment on employee performance at the Fire and Rescue Department of Surabaya City. Effective human resource management is crucial for developing superior and high-quality human resources, enabling employees to work reliably and professionally. Training is a vital investment that provides long-term benefits to both organizations and employees. Social capital is considered a valuable asset because employee quality and competence directly affect organizational productivity and success. Organizational commitment serves as a key indicator of employee performance. This study aims to analyze the partial and simultaneous effects of training, social capital, and commitment on employee performance. A quantitative explanatory research design was employed, utilizing questionnaires and interviews. Path analysis was used for data analysis. The results indicate that training does not have a significant effect on employee performance, whereas social capital and commitment significantly influence performance. Additionally, training, social capital, and commitment collectively have a significant impact on employee performance. This finding highlights the importance of continuous training and fostering social capital and commitment among employees to enhance their performance.

This research investigates the impact of workplace environment, competence, and job satisfaction on employee performance at the Tawangharjo District office in Grobogan Regency, Central Java. The study utilized a sample size of 36 employees. In examining how independent variables affected the dependent variable (employee performance), the researchers conducted multiple linear regression analysis. The studys outcomes demonstrated that each of the three independent variables showed meaningful impacts on employee performance, with significant effects observed both when analyzed together and separately. Through the determination coefficient of 0.505, the study established that the investigated factors - job satisfaction, competence, and work environment - collectively explain 50.5% of employee performance variations in the Tawangharjo district office. The remaining percentage can be attributed to variables outside the scope of this study.

This study systematically reviews strategies and factors that influence student retention in higher education within diverse educational contexts and demographics. Retention is an important factor not only in making institutions sustainable but also in contributing to national economic growth; however, it is under challenged by socioeconomic disparities, academic preparedness, mental health issues, and cultural differences. This review uses the PRISMA framework to guarantee methodological rigor in the synthesis of evidence from studies that employ purely quantitative, qualitative, and mixed methods. Some of the key strategies identified include academic support programs, social integration initiatives, financial aid assistance, technological interventions, and adaptive institutional policies. It stresses tailored approaches while pointing out that demographic factors such as socioeconomic status, gender, and cultural background are profoundly influencing retention outcomes. The need for context-specific strategies has been highlighted by regional and institutional differences - mainly in resource-strained settings. Emerging technologies together with data-driven decision-making will continue to play an important role in improving retention. Findings here propose interdisciplinary collaborative solutions involving policy-makers, educators, and communities to develop equitable inclusive educational environments. While the study offers a broad view of comprehensive segments, it finds gaps longitudinally within research further exploring underrepresented demographics. The synthesis found herein illustrates necessary adjustments for retention strategies within changing educational societal landscapes toward better academic outcomes.

Love for higher education institutions is a crucial aspect in strengthening the sustainability and existence of higher education institutions in the future. This research aims to examine the influence of e-service quality on e-satisfaction and brand love in the context of higher education. The novelty of this study lies in the development of a conceptual model that links e-service quality, e-satisfaction, and brand love, specifically adapted for the context of higher education services. The study population consists of students in Yogyakarta, with a sample of 500 respondents selected using the purposive sampling method. Data collection was conducted through a closed-ended questionnaire distributed online. The data obtained were analyzed using the WarpPLS approach. The research findings indicate that e-service quality significantly influences e-satisfaction. However, the direct effect of e-service quality on brand love is not significant. On the other hand, e-satisfaction has a significant influence on brand love. Additionally, the study finds that e-service quality indirectly affects brand love through the mediation of e-satisfaction. These findings provide theoretical and practical implications for higher education managers, particularly in improving the quality of electronic services to foster a stronger emotional connection between students and institutions. This contributes to the development of more effective service strategies to cultivate students loyalty and affection toward higher education institutions.

This study examines all available data to determine if ODA has a long-term beneficial impact on GDP, identify the significant issues with ODA expenditure and aid dependency in Afghanistan, and improve economic growth prospects in Afghanistan. Database for the period 2002-2021 is s considered for this study. The study uses time series analysis using the EViews 12 software. These tests were conducted using ADF and Phillips-Perron (PP), the Johansen cointegration test, and the Granger causality test. Johansens cointegration test revealed the presence of two cointegration relationships between GDP and ODA variables. This suggests that GDP and ODA move together in the long run, indicating a mutual relationship or interdependence between the two variables. Moreover, Granger causality test results suggest that neither ODA nor GDP Granger causes the other.

This study aims to determine the contribution of the 2013 curriculum and the 2023 curriculum in improving the quality of elementary school education in Tangerang City. The population in this study were teachers from 7 elementary schools in Tangerang City totaling 35 people. The data analysis technique used was Pearson Product Moment statistical analysis. The results of the study showed that the correlation between the 2013 curriculum and the results of elementary school student exams in Tangerang City was rx1y = 0.042, this indicates that there is a very weak relationship between the implementation of the 2013 curriculum and the results of elementary school student exams in Tangerang City. The correlation between the implementation of the independent curriculum and the results of elementary school student exams in Tangerang City is rx2y = 0.031, this indicates that there is a very weak relationship between the implementation of the independent curriculum and the results of elementary school student exams in Tangerang City. This shows a very weak relationship between the implementation of the curriculum, both the 2013 curriculum and the independent curriculum, and the results of elementary school student exams in Tangerang City.

Transformational leadership and learning leadership play a crucial role in improving the quality of education. These two types of leadership complement each other and focus on personal, professional, and organizational development to create a better and higher-quality learning environment. This research is expected to provide a deeper understanding of how transformational leadership and learning leadership contribute to influencing educational quality through the development of self and professional growth of qualified educators are teachers from several high schools in Banten Province in this study included 35 participants, using a quantitative research approach with the Product Moment method. Data was collected through a questionnaire administered to the respondents, with the entire population serving as the sample technique employed is the Product Moment analysis technique using SPSS software. The results of this study show evidence that transformational leadership and learning leadership have a significant impact on educational quality

The teacher certification policy in Indonesia aims to improve teacher competence and professionalism, so that it is expected to have a positive impact on the quality of learning and student achievement. This study is expected to contribute to a deeper understanding of how teacher qualifications affect student learning outcomes and contribute to efforts to reduce the gap in the quality of education. The objects of this study are certified teachers, non-certified teachers, and the quality of education. The subjects of this study were teachers who were already certified educators and teachers who were not yet certified educators in 7 Public Junior High Schools in Serang City. Respondents in this study were 56 respondents, the research approach was quantitative with Product Moment. Data were collected using a research questionnaire on respondents with samples taken from the entire population used as respondents. The research instrument used a questionnaire. The data analysis technique used was the Product Moment analysis technique with the SPSS analysis tool. The results of this study show evidence that certified teachers and non-certified teachers have a positive and significant influence on the quality of education. But not only certified teachers and non-certified teachers, because the quality of education has several factors.

The impact of globalisation on the penetration of the insurance industry in Nigeria from 1987 to 2021 was investigated in this study using the distributed lag long-run estimating technique. The results from the use of KOF Globalisation index showed that globalisation promotes penetration of the insurance sector (Coeff =0.1388; p. value0.01). It furthered revealed that Insurance penetration rate rises with increased GDP per capita, population, and financial sector development. However, inflation reduces insurance penetration rate. Globalisation greatly aids in the penetration of the insurance sector in Nigeria which suggests the opening up of the Nigerian insurance market to foreign competition, lowering costs and increasing the efficiency of insurance services. The government also need to formulate appropriate policies to encourage the mobility of insurance products, services, and capital. Asides the aforementioned, insurers in Nigeria are encouraged to continuously offer globalised products that adhere to international standards to attract foreign consumers. Meanwhile, the dark sides of globalisation should be mitigated while introducing these new insurance services and products.

Quality management is a systematic approach to ensuring products and services meet or exceed customer expectations. While conventional management refers to the traditional approach to managing an organization that emphasizes a rigid hierarchical structure, strict supervision, and decision-making centered on the organizations leadership. The quality of exam results is one of the important indicators in assessing the effectiveness of an education system. This study aims to analyze and identify the relationship between quality management and conventional management that can be optimized to improve the quality of elementary and junior high school exam results in Banten Province. The method used in this study is a quantitative research method. This study uses two independent variables and one dependent variable. The independent variables in this study are Quality Management (X1) and Conventional Management (X2). While the dependent variable in this study is the Quality of Exam Results (Y). Based on the results of the simultaneous test, the significance value in elementary school is 0.021 with a correlation of 0.670. This value shows a significant and fairly strong relationship between the combination of Quality Management (X1)) and Conventional Management (X2) on the quality of elementary school exam results. Meanwhile, in junior high school, the correlation of 0.353 indicates that the relationship is very weak. No significant relationship was found between the combination of the two management approaches and the quality of exam results. The weak correlation indicates that management strategies at the junior high school level may require a more contextual and specific approach to student needs.

Artificial Intelligence (AI), a multifaceted and dynamic phenomenon, has significantly impacted various aspects of human life, particularly in the realm of business and technology. In the context of the cultural industry and International Human Resource Management (IHRM), AI has ushered in transformative changes that have redefined how organizations manage their creative and human capital across borders (Caldas, M. P., Tonelli, M. J., & Lacombe, B. M. B., 2011). This assessment delves into the intricate relationship between AI, the cultural industry, and IHRM, examining the challenges and opportunities that arise from this interplay. Also, the advent of AI has facilitated the seamless integration of advanced technologies into the cultural industry, creating a highly interconnected and innovative landscape. Consequently, organizations within this industry are compelled to adopt cut-ting-edge AI-driven practices to effectively manage a diverse range of cultural products and services (Arslan, A., Cooper, C., Khan, Z., Golgeci, I., & Ali, I., 2022). Artificial intelligence and human workers interaction at team level: a conceptual assessment of the challenges and potential HRM strategies. This analysis aims to critically evaluate the impact of AI on key cultural industry and IHRM functions, including recruitment and selection, training and development, performance management, and employee relations (Chew, J., 2004). By exploring the complexities and nuances of AIs influence on the cultural industry and IHRM, this assessment seeks to provide a comprehensive understanding of how AI trends shape industry and HR strategies and practices (Gordhan, P., 2007). Further-more, it will highlight the critical competencies required for HR professionals to navigate the challenges posed by AI, ultimately contributing to the success of cultural organizations in a rapidly evolving technological landscape. Finally, a particular focus will be placed on Greece as a case study to illustrate the broader impacts of AI on the cultural industry and IHRM (Stavroulakis, D., 2009). Greece, with its strategic geographical location and rich cultural heritage, presents a unique context for examining how global AI trends influence local cultural and HR practices.

Rural economic enfranchisement is crucial for the sustainable development of any region, particularly in developing countries where rural areas are often marginalized. This study examines the role of small business enterprises (SBEs) in promoting economic enfranchisement in rural communities within select local governments of Delta State, Nigeria. By leveraging qualitative and quantitative data, the research investigates how SBEs contribute to job creation, income generation, and overall economic empowerment of rural populations. The study employs a mixed-method approach, including surveys, interviews, and case studies of various SBEs operating in the region. Findings indicate that SBEs significantly enhance economic activities by providing employment opportunities and fostering entrepreneurial skills among local inhabitants. Furthermore, the research highlights the challenges faced by these enterprises, such as inadequate infrastructure, limited access to credit facilities, and regulatory constraints. Despite these challenges, SBEs have demonstrated resilience and adaptability, contributing to the reduction of rural-urban migration and stimulating local economic growth. The study concludes by recommending policy interventions to support the development and sustainability of SBEs, including improved infrastructure, access to finance, and favorable regulatory frameworks. This research underscores the potential of small business enterprises as a catalyst for rural economic enfranchisement. It provides valuable insights for policymakers, development agencies, and stakeholders interested in rural development and economic empowerment.

This study evaluated the influence of Electronic-Taxation on revenue-generation in Ondo State from 2019 to 2023 with a view to understand the methods and process of e-taxation. The collected data were grouped into two: pre and post-e-tax periods. The two sets of data were compared using a pre post analysis technique of statistic. Findings from the study revealed that before the implementation of electronic taxation, revenue generation reported from state accumulated revenue was below average, while the tax revenue and other taxes significantly improved after e-taxation and e-tax was successfully implemented. Thus, the electronic policy worked to improve revenue generation in the economy while identified loopholes that engendered. Corruption will greatly affect the progress of the system, if not properly checked. It was recommended amongst others that the government through the Ondo State internal revenue services conduct more enlightenment seminars in all the local governments of the State, Increase the knowledge of the use of electronic services on their platform, block all identifiable 1oopholes and pronounce a severe punitive action on tax corruptions in the economy.

The purpose of this research is to find out the impact of public debt and exchange rate on the performance of firms in Nigeria. Proper understanding on how to investigate the importance of public debt in Nigeria and the degree of responsiveness of exchange rate to public debt in Nigeria. The study adopted a co-relational research design. The population of the study were Central Bank of Nigeria, Federal Ministry of Finance, among others that are listed on the floor of Nigerian Stock Exchange. The study adopted purposive sampling technique. This study covers the period interval from 2000-2022. The relationship between variables was determined using the Pearson Product Moment Correlation Coefficient (PPMCC) and Panel Data Analysis that involved the use of both the fixed and random effects analysis. Therefore the study recommends that debt management should be linked to a clear macroeconomic framework which ensures that Nigeria Government will seek to ensure that public debt level and growth rate are sustainable.

In Nigeria, taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). Also, the role of SMEs is critical in pushing the socio-economic development agenda of the country further. Therefore, alignment of the tax system to the specific SME growth needs can be considered an important agenda for the policy makers. Keeping this issue at focus, this study aimed to explore the top managements perception of the tax system on the profitability of their businesses. The study is based on a survey of ten (10) selected SMEs in the South Local Government Area of Akure, Ondo state. The survey was administered using questionnaires with the selected respondents. Data was analyzed by descriptive analysis method, correlation and regression analysis and findings were presented in terms of frequencies and percentage analysis. The findings of this study indicate that majority of the respondents perceive and agree with the less effective impact of existing tax policies as regards profitability, productivity, ease of tax administration and tax utilization, on the performance of SMEs and suggest for constructive review and reforming of the tax policies in the country at large.

The survival of any business in the current competitive state of industries worldwide directly affects its competitiveness, which is linked with innovativeness in the previous literature. Despite its significance, numerous manufacturing firms face challenges such as limited technological progress, insufficient R&D efforts, and a strategic management shortage that encourages creativity and innovation. As a result, this study aims to explore the role of the resultant influence of innovativeness on the economic performance of manufacturing firms in Southwest Nigeria. The study was anchored on the Resource-Based View (RBV) theory. A descriptive research design was adopted for the study. The studys population comprised all the manufacturing firms in Southwest Nigeria, totalling 10,807. The study sample consisted of three hundred eighty-five (385) respondents using Yamanes (1973) sample size formula. A multi-stage sampling technique was adopted in the study. The data collected were analysed using descriptive and inferential statistics. It was found that the introduction of new internal processes has a significant effect on the increase in revenue of manufacturing businesses (R-value=0.563; P0.05). Also, the introduction of new or substantially improved products or services has a significant impact on the enhancement of the productivity of manufacturing businesses (R-value of 0.327; P0.05). Lastly, introducing new internal processes significantly influences the increase in the market share of manufacturing businesses (R-value=0.481; P0.05). It was concluded that innovativeness plays a crucial role in internal processes and product offerings in driving the growth and competitive edge of manufacturing enterprises in the region. Consequently, promoting an environment that encourages continuous improvement and innovation is essential for sustained economic success and market leadership in the manufacturing sector of Southwest Nigeria. Therefore, manufacturers should be more proactive in introducing new products and services; they should always embark on product research and produce new and innovative products and services to promote their business productivity and performance.

Tourist recommendations to others are one of the important aspects in maintaining the sustainability of a destination. This study examines the effect of memorable tourist experience on tourist satisfaction, the effect of memorable tourist experience on recommendation intention, and the effect of tourist satisfaction on recommendation intention. The study was conducted in the tourist village of Wukirsari, Yogyakarta, Indonesia. This study involved 100 domestic tourists. The analysis tool used was WarpPLS. The results showed that memorable tourist experience had a significant effect on tourist satisfaction, memorable tourist experience had a significant effect on recommendation intention, and tourist satisfaction had a significant effect on recommendation intention. These results serve as a reference for destination managers to improve the quality of the experience felt by tourists so that they are satisfied and voluntarily recommend to others.

Many businesses engage in legal forms of tax evasion and tax aggression, often known as tax avoidance. Thus, it is crucial to conduct this study in order to evaluate a number of variables that businesses might utilize to implement tax aggressiveness, such as capital intensity, profitability, firm size, and liquidity. Finding out how capital intensity, profitability, company size, and liquidity affect tax aggression is the goal of this study. Using a purposive sampling technique, the sample for this study consists of non-cyclical consumer companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. Panel data regression is used in this study using the Eviews version 12 tool. The studys findings indicate that while profitability and firm size have a positive and considerable impact on tax aggression, capital intensity and liquidity have no effect at all.

This article aims to examine the problems that litter banking governance in order to propose a model capable of boosting financing. Our area of investigation is Cameroon. Our methodological approach is qualitative. It lies in carrying out semi-structured interviews with branch heads and customers of the banks surveyed. Our sample concerns three banks with majority national capital operating in Cameroon. The data is processed using the thematic content approach. Our results show that the perverse effects of prudential regulation, information asymmetry, credit rationing, opacity and the tendency to short-term credit are factors that hinder bank financing. Our study proposes the development of a hybrid governance model capable of boosting bank financing.