The rapid pace of digitalization is transforming the world of work, posing significant challenges and opportunities for economic development, labour markets, and education. This paper explores the impact of digitalization on the future of work, examining the implications for economic development, labour markets, and education.The digital age has also brought about significant changes in the global economy, labour markets, and education. We argue that digitalization has the potential to create new opportunities for economic growth, innovation, and entrepreneurship, but also poses significant challenges for workers, particularly those in low-skilled and low-wage jobs. We discuss the implications of the digital age for labour markets, including the rise of the gig economy, automation, and the need for lifelong learning. We also examine the role of education in preparing workers for the digital age, including the need for digital literacy, STEM education, and soft skills. Finally, we discuss the implications of the digital age for economic development, including the potential for increased productivity, innovation, and economic growth.

Objectives: This research study aims to explore the potential role of sustainability development goals as an accountability mechanism and to one sector that is needed because a depth and flexibility required with a new phenomenon inductively. Methodology: This research study is using literature review with reporting the particularly interesting both its relevance and context. Results: the following many articles are know about how organizations responsible for technology in the Indonesia by sus-tainability development goals as an accountability mechanism. To sump up, this research involve sandwich generation as employees, customers, and communities where organization operate that should not only expect, but demand ethic corpo-rate behavior about. Based on the case study, it will provide a broader analysis for the key tensions when use accountability mechanism both business and digital platform areas in Indonesia. Implication: Ultimately, some digital strategy like business areas need more implementation to catch up some access by of-fline and online with collaboration between government, investors, and organization. Novelty: This research study from an opportunity between economic, management, and accountability mechanism such as new insight, experience, and impact to reach some business concepts and technology by empowering sustainable develop-ment goals.

The number of MSME entrepreneurs in Lombok Island continues to grow each year, alongside the accelerating digital transformation of micro, small, and medium enterprises. This study aims to analyze the impact of digital payment on MSME financial performance and the role of gender as a moderating variable. The research employed data collection methods through online questionnaires and direct interviews with 150 MSME entrepreneurs on Lombok Island. Data were analyzed using SmartPLS 4.0 software. The findings indicate that digital payment has a significant impact on MSME financial performance in Lombok Island, and gender plays a moderating role. The implications of this study provide insights for MSME entrepreneurs to optimize the use of digital payment in their businesses while considering gender factors in financial management to enhance competitiveness and business growth.

The purpose of this study is to test and analyze the influence of leadership and organizational culture on employee performance through job satisfaction as a mediator at the Peoples Credit Bank in Badung Regency. This study uses a quantitative method and is analyzed using partial least square structural equation modeling (SEM-PLS). The number of respondents in this study was 100 respondents. The data collected from the results of this study show that (1) leadership has a positive and significant effect on employee job satisfaction, (2) leadership has a positive and significant effect on employee performance, (3) organizational culture has a positive and significant effect on employee job satisfaction, (4) organizational culture has a positive and significant effect on employee performance, (5) job satisfaction has a positive and significant effect on employee performance, (6) Job satisfaction mediates the relationship between leadership and employee performance, (7) Job satisfaction mediates the relationship between organizational culture and employee performance.

In the era of digitalization, the concepts of digital leadership, employee digital skills, and organizational performance are closely interconnected. Leading an organization in the digital era requires a different set of skills, tools, and mindset s. To keep pace with the evolving needs of the organization, digital leaders must engage and empower employees to utilize digital technology. The goal is to enhance organizational performance. A digital leader must possess a deep understanding of technology and promptly integrate it into business processes. Involving employees with digital skills is an effective strategy to expedite the success of organizational performance. This study explores the relationship between digital leadership, employee digital capabilities, and organizational performance in the public transportation sector of West Java. The empirical data indicates that organizations led by digital leaders tend to achieve better performance by leveraging technology for operational efficiency, innovation, and customer service. The research emphasizes the need to understand how digital leadership practices positively impact organizational performance through the involvement of employees with digital skills. The study employs a quantitative approach, using a survey to examine the causal relationship between variables. The results indicate a significant positive relationship between digital leadership, employee digital capabilities, and organizational performance. Digital leadership drives technology adoption and innovation, with leaders serving as role models for their employees. The findings can be utilized as a reference for organizations to optimize their resources, specifically their employees.

This study set out to determine the relationship between leadership style and employee performance in selected non-governmental organizations in Uganda. The leadership styles focused on were: transactional leadership and employee performance. A survey was conducted by administering questionnaires to 367 employees (respondents) in selected non-governmental organizations in Kampala. Overall, the results showed a weak positive and significant association between transactional leadership style and employee performance. In other words, the odds of an employee being satisfied were higher if they were led by a transactional leader. The findings showed that transactional leadership style is weakly associated with employee performance and that it would in the long run lead to a significant negative impact on employee performance. In a nutshell, the study found out that there is a small but sure relationship between transactional leadership style, and employee performance in nongovernmental organizations in Uganda.

This study investigates the influence of Market and Price Risk Management (MPRM) on Financial Risk Management (FRM) by considering Institutional Risk Management (IRM) as a mediating variable within Ghanas agricultural sector. This study evaluates the effectiveness of risk-management strategies in reducing financial instability among stakeholders. A quantitative research design was utilised, employing structural equation modelling (SEM) to analyse survey data from agricultural firms and financial institutions. These findings indicate that MPRM significantly improves FRM, suggesting that effective market risk management bolsters financial stability. Furthermore, IRM exhibited a partial mediating effect, indicating that strong institutional frameworks enhance financial resilience. The findings indicate that the role of institutions in mitigating financial risk is essential, supporting Institutional Risk Theory and Risk Management Theory while contesting Agency Theory, which emphasises shareholder-centric risk strategies. This study presents originality through the integration of institutional risk as a mediating mechanism, providing new insights into the risk dynamics within emerging economies. Practical implications include the enhancement of regulatory policies, the improvement of financial literacy programs, and the adoption of structured hedging strategies to stabilise agricultural financial markets. These findings enhance the discussion of risk management policies, regulatory interventions, and financial sustainability in developing economies.

This study aims to determine the influence of the influence of capital structure and liquidity on company value in financial performance mediation in manufacturing companies in the automotive sub-sector listed on the IDX in 2019-2023. This study uses a quantitative approach with the explanatory research method, the number of samples is 10 companies with 50 data used. The results of this study show that capital and liquidity structure are not able to improve financial performance, capital structure and liquidity are not able to increase company value, and financial performance cannot be an intermediary between capital structure and liquidity to company value.

A board must be varied in size and independence to make intelligent dividend payouts. This research analyses how board structure diversity and traditional criteria affect Sub-Saharan African banks dividend choices. From 2008 until 2023, stock exchanges in Nigeria, South Africa, Kenya, and Gabon provided data. In the research, Board structure diversity (Board Independence and Board size) and conventional characteristics (Bank size and Bank age) were independent variables, whereas dividend payout ratio was the dependent variable. EPS is the control variable. We employed an ex post facto study approach using correlation, descriptive, and panel dynamic analysis. The findings show that board independence and EPS negatively affect dividend choices. However, the interplay between board independence and EPS and board size and EPS effects dividend choices more positively and significantly than when analysed separately. The research also indicated that board independence and EPS separately affect dividend distribution choices positively but insignificantly. According to the study, board structure diversity affects dividend choices in Sub-Saharan African deposit money banks (DMBs) from 2008 to 2023. The research suggests increasing board independence and size can dramatically impact dividend distribution choices.

This study examines the influence of Mission on Innovative Performance and its impact on Organization Performance at PT Bank SulutGo, with Consistency, Adaptability, and Involvement as mediating variables. Using a quantitative approach and Partial Least Square-Structural Equation Modeling (PLS-SEM), data were collected from 160 employees across four branches. The findings reveal that Mission significantly and positively influences Consistency, Adaptability, and Involvement, supporting hypotheses H1, H2, and H3. However, the direct effect of Mission on Innovative Performance is insignificant (H4), suggesting that while the mission is foundational, its direct impact on innovation is limited unless effectively socialized across the organization. The mediating roles of Involvement (H5) and Consistency (H7) are significant, highlighting their importance in driving Innovative Performance. Employee involvement fosters a sense of ownership, motivating employees to contribute innovative ideas, while consistency ensures cost efficiency and value creation. However, Adaptability does not mediate the relationship between Mission and Innovative Performance (H6), indicating that structured procedures may limit employees ability to innovate outside their comfort zones. Finally, Innovative Performance has a strong and significant positive impact on Organization Performance (H8), demonstrating that successful innovation enhances financial performance, customer satisfaction, and the company reputation. This study underscores the critical role of Mission in shaping organizational culture and employee behavior, while emphasizing the importance of Involvement and Consistency as key drivers of innovation. For PT Bank SulutGo, fostering a mission-oriented culture that encourages employee engagement and consistent practices can significantly enhance Innovative Performance, ultimately leading to improved Organization Performance.

The purpose of this paper is to examine the influence of revealed comparative advantage as a determinant of the sustainability of export competitiveness of firms in the East African Community (EAC). The study adopted the Balassas measure of Revealed comparative advantage index model. The researcher computed the major trade outcome indicator of competitiveness on the data from 2003 to 2022. The study based on the top ten exports for each country to assess the competitiveness of a country`s overall basket of products as well as the specific sectors. Data was obtained from World Bank International Trade Centre (ITC) and World Bank development indicators. The results indicate that overall, the EAC countries have Revealed Comparative advantage in natural resource and primary products though the composition could be changing. The low RCA in other sectors reflect the lack of structural transformation which could explain a given considerable proportion of trade diversion and potential welfare losses in the EAC countries, reducing the sustainability of export competitiveness of firms in the foreign markets. Exporting countries need to take deeper reforms as regards structural transformation to enable firms to integrate into the Global Value Chains (GVCs) to enable them to increase their productivity by reviewing the existing policies to match the changes in the market. There is a need to examine the complicated nature of the EAC economy to further this studys findings. This study explains the complex nature of the revealed comparative index as an indicator of sustainability of competitiveness in the EAC using quantitative data and that this complexity has an effect on the export competitiveness in import-oriented countries with less harmonization in their trade policies.

Job satisfaction is an emotional attitude that pleases and loves his work. This attitude is reflected by work morale, discipline and work performance. On the other hand, employee performance can be influenced by how the employee feels satisfied where he works in his field. Not all employees in the company feel satisfaction in their work, so the work will be hampered. This study aims to analyze the effect of motivation and job satisfaction on employee performance in Prodia Surakarta. Prodia Surakarta is one of the leading pharmaceutical laboratory that exists in Surakarta City, Central Java, Indonesia. The sample was determined as many as 30 employees and the method of analysis used is multiple linear regression analysis. The value of multiple regression coefficients indicates that motivation has a significant effect on employee performance which is 22.7%, and the job satisfaction have an effect which is 3.2%. For the other 70% is believed to be influenced by other variables.

This article examines the contribution of the social and solidarity economy (SSE) in Morocco to the Sustainable Development Goals (SDGs). Drawing on a rich heritage of local traditions and benefiting from sectoral political support, the Moroccan SSE is analysed in terms of its impact on inequalities and its alignment with the SDGs. This analysis is carried out despite the fragmentation of its legal framework and the persistent challenges of institutionalisation. Through an in-depth literature review, the examination of statistical data and the study of concrete cases, this article assesses the impact of SSE, particularly in terms of poverty reduction, gender equality and the promotion of inclusive growth. The results highlight a real contribution, but one that is still limited by legal and structural weaknesses. The article argues that there is an urgent need to strengthen the institutionalisation of SSE in order to maximise its potential as a lever for sustainable development in Morocco.

This study aims to examine the economic consequences of US Top Bank Failures, particularly in Indonesia, with the expectation of providing a predictive model for economic conditions in the event of similar global economic situations. The research employs difference testing and GARCH modeling to analyze investment instruments and the global economy, focusing on the volatility of each instruments value. Data collection was conducted through secondary sources from websites. The results indicate that stock indices, inflation rates, gold prices, and cryptocurrencies experienced significant value differences as an impact of bank failures. For GARCH analysis, it was identified that the GARCH(1,1) model is optimal for stock indices and exchange rates, the GJR-GARCH(1,1) model is the best for world gold and cryptocurrency, and the EGARCH(1,1) model is most suitable for predicting inflation rates. Based on the findings, the study highlights the importance of developing tailored investment strategies during periods of financial uncertainty. For the Indonesian market, maintaining economic resilience through sound fiscal and monetary policies is critical to mitigating external shocks. Advanced volatility models, such as GARCH variants, can help investors and policymakers anticipate market behavior, optimize risk management, and enhance economic stability during crises.

Purpose: This research advances an integrative framework for optimizing healthcare service distribution through digital channels by synthesizing service quality dimensions with contextually-mediated technology acceptance constructs. The study interrogates the differential efficacy of distribution channels across demographic and geographical contexts, with particular emphasis on the socio-technical determinants of sustainable channel adoption. Research design, data and methodology: The investigation employs methodological triangulation through a sequential mixed-methods design. Initial qualitative exploration with seven domain experts informed the development of context-sensitive measurement instruments, subsequently validated through quantitative analysis of 295 users across diverse distribution regions of Vietnam. The study operationalizes a Socio-Technical Adaptive Channel Integration (STACI) framework through structural equation modeling with multi-group analysis capabilities, enabling dimensional comparison of distribution effectiveness across demographic and geographical boundaries. Results: The empirical trajectory reveals pronounced asymmetries in channel effectiveness determinants, with service quality (ß = 0.534, p < 0.001) and security protocols (ß = 0.278, p < 0.001) emerging as dominant predictors of channel attitudes, substantially outweighing traditional usability factors. Multi-group analysis uncovers significant contextual variations in distribution effectiveness, with path coefficient differentials between urban and rural implementation contexts (?ß = 0.237, p < 0.05). The structural model demonstrates robust explanatory power, accounting for 51.3% of variance in channel attitudes and 63.4% in distribution system adoption intentions. Conclusions: This research contributes to distribution theory by establishing the Socio-Technical Adaptive Channel Integration framework, which reconceptualizes distribution systems as context-dependent socio-technical networks rather than uniform service delivery mechanisms. The epistemic insights generate strategic implications for developing adaptive, segment-specific digital distribution architectures in healthcare service delivery, with particular relevance for addressing inequities in channel accessibility across diverse implementation contexts.

The importance of large-scale music programs such as national and international has far-reaching influence, it is not only considered a great economic contribution to society but also brings about issues of cultural and national identity. Vietnam is a country with an East Asian culture and the integration of traditional cultural elements through such music programs is always emphasized. This study combines mixed research methods with the aim of investigating traditional cultural identity through elements in national-level music programs or higher in Vietnam, thereby assessing their impact on the audiences intention to attend these music programs. First, the authors qualitatively analyze case studies of national and international music programs in Vietnam and finds that traditional cultural identity is clearly expressed through elements such as costumes, dance and themes, from which the authors proceed to develop research hypotheses. Most of the studies on this topic are qualitative studies, so it is difficult to form a scale. Therefore, the authors combines the method of in-depth expert interviews with the three contents presented to form quantitative measurement scales for costumes, dance and themes. Next, through a survey of 306 audiences, the authors found a significant impact of costumes, dance and themes on intention to attend the music programs in Vietnam. From this, some important implications have been proposed for spreading traditional cultural identity through elements in music programs

The purpose of this study was to determine the effect of independence, competence and time budget pressure on audit judgment with religiosity as a moderating variable at the Public Accounting Firm SE-Malang Raya. This study used a quantitative method. The sample determination was done using a purposive sampling technique so that a research sample of 75 auditors was obtained. The data collection technique used by the researcher used a questionnaire. The data analysis method used was moderation regression. The results of the study proved that independence had a significant effect on audit judgment, competence had a significant effect on audit judgment, time budget pressure had a significant effect on audit judgment, religiosity supported the effect of independence on audit judgment, religiosity supports the influence of competence on audit judgment and religiosity supports the influence of time budget pressure on audit judgment. The results of the study show that the role of religiosity is able to strengthen the influence between independence, competence and time budget pressure on audit judgment at the SE Malang Raya Public Accounting Firm.

This study aims to determine and analyse the effect of workload and organisational culture on performance with work motivation as a mediating variable in employees of Bank BSI KCP Mataram Pejanggik 2. This research uses quantitative associative causality method. The research sample was all employees at Bank BSI KCP Mataram Pejanggik 2, totalling 54 people. Data collection tools using questionnaires. Data analysis using SmartPLS 3.0 software with inner and outer model test stages. The results show that workload has no significant effect on employee performance, organisational culture has a significant effect on employee performance, workload has a significant effect on work motivation, organisational culture has a significant effect on work motivation, work motivation has a significant effect on employee performance, motivation plays a mediating role in the effect of workload on employee performance with work motivation, work motivation plays a mediating role in the effect of organisational culture on employee performance.

The textile and apparel supply chain in Vietnam is quite complex and this is an economic sector leading to a lot of environmental damage. Therefore, "greening" for sustainable development of the textile and apparel industry is becoming a trend, a call from customers around the world. When customers have strict requirements, requiring garment products to meet "sustainable" criteria, garment exporting companies in Vietnam cope with challenges. The article analyzes the advantages and challenges of garment export companies in Vietnam when participating in the global supply chain in the current green context. Recommendations are then proposed for garment export companies, the Vietnam Textile and Apparel Association and the Government to develop the sustainable textile and apparel supply chain, facilating garment export companies to improve their capacity when participating in the chain.

This study explores the impact of exchange rates (USD/INR) and inflation (CPI/WPI) on the performance of the Nifty index. By analysing historical data over the past 10 years, the research examines the individual and combined effects of these macroeconomic factors on stock market returns. Using correlation and regression analysis, the study identifies significant relationships, offering insights for investors and policymakers to make informed financial decisions.

Financial Statement Fraud interpreted as intention or carelessness in do something or no do something that should be done which causes report finance become mislead materially. Companies that do fraud Possible modify the words for to overstate so that no own mark high disclosure. Mistake presentation in report finance nominal and textual used for hide misappropriation or abuse finance. Study this is study quantitative. Population study is there are 27 state-owned companies listed on the Indonesian Stock Exchange for the 2019-2023 period. As well as determination sample use technique purposive sampling and obtained as many as 14 companies with use period study for five years so that 70 research data were obtained. Research result show profitability (ROE) has an effect to detection fraudulent financial statement. Liquidity (CR) no effect to detection fraudulent financial statement. Solvency (DAR) no effect to detection fraudulent financial statement. Activity (ITO) no effect to detection fraudulent financial statement. Textual information (MD&A) no effect to detection fraudulent financial statement. Corporate governance no to moderate connection between profitability (ROE) and detection fraudulent financial statement. Corporate governance moderate connection between liquidity (CR) and detection fraudulent financial statement. Corporate governance moderate connection between ratio solvency (DAR) and detection fraudulent financial statement. Corporate governance moderate connection between activity (ITO) and detection fraudulent financial statement. Corporate governance no to moderate connection between textual information MD&A and detection fraudulent financial statement.

The purpose of this study was to determine the effect of workload and work stress on turnover intention through organisational commitment as a mediating variable. This research uses associative quantitative research methods. The population taken was employees of PT PLN (Persero) ULP Bima Kota with a sample of 53 respondents. Data were collected using a questionnaire. In proving and analysing the research results, validity and reliability tests, classical assumption tests, model fixity tests, multiple linear regression tests, t (partial) tests, path analysis and sobel tests were used. The results showed that workload has a positive and significant effect on turnover intention. Job stress has a negative and significant effect on turnover intention. Workload has a negative and significant effect on organisational commitment. Work stress has a positive and significant effect on organisational commitment. Organisational commitment has a negative and significant effect on turnover intentions. Organisational commitment mediates workload on turnover intention and organisational commitment mediates work stress on turnover intention.

This study analyses the effect of harvest area, productivity, rice production, and the consumer price index (CPI) on the Gross Domestic Product (GDP) in Indonesia over the last 10 years. By using multiple linear regression method, results show that harvest area (X1) and rice paddy production (X3) have a positive significant effect on GDP, while harvest area (X3) has a positive significant effect on GDP, significant positive effect on GDP, while productivity (X2) and CPI (X4) are insignificant (X4) are not significant. These findings highlight the importance of increasing the size of harvest areas and production to support the growth of the agricultural sector, which is one of the largest contributors to GDP. one of the largest contributors to GDP. Key challenges include climate change and price fluctuations, which require adaptive policies as well as technological support. This research provides insights for the development of strategies that focus on on the sustainability of the agricultural sector to strengthen national food security.

This research aims to analyze the effect of transactional leadership and intellectual intelligence on employee performance with job satisfaction as an intervening variable at BAWASLU NTB Province. The research method used is quantitative with an associative approach. Data were collected through a survey of 50 BAWASLU NTB employees. Data analysis techniques used Partial Least Square (PLS 4.0). The results show that transactional leadership and intellectual intelligence have a positive effect on job satisfaction and employee performance. Job satisfaction is also proven to be an intervening variable that strengthens the relationship between transactional leadership and intellectual intelligence on employee performance.

This study evaluates the impact of green advertising (GA), consumer ethnocentrism (CET), and domestic brand (BRD) on purchase intention (INT) and purchase decision (PD) of functional food brands in the Mekong Delta. The research model was tested using structural equation modeling (SEM) with data from 828 consumers. The findings indicate that CET positively influences INT, while GA negatively affects BRD, reflecting consumer skepticism toward green advertising. However, GA significantly impacts INT, suggesting that well-executed green advertising can drive purchase intention. Additionally, BRD does not have a significant impact on INT, implying that domestic brands are not strong enough to directly influence consumer intentions. INT strongly affects PD, confirming the mediating role of purchase intention in consumer behavior. These findings suggest that businesses should focus on improving product quality and leveraging consumer ethnocentrism to build consumer trust and enhance domestic brand appeal.

In the era of globalization, companies are faced with complex challenges that affect their operational efficiency and performance. Competitiveness and innovation are the keys to a company s sustainability in the market. One solution to improve performance is to implement a Performance Management System, which functions to track, assess, and improve individual and organizational performance. However, the implementation of a Performance Management System is often hampered by the problem of unfairness in performance measurement and assessment, where the methods used are inaccurate and tend to ignore important factors such as product quality and customer satisfaction. In addition, employee resistance is also a challenge in the implementation of a Performance Management System. Therefore, a critical analysis is needed to find a fair and efficient approach to resolving these issues. The implementation of an effective Performance Management System can contribute significantly to improving a companys operations, making it more competitive in the global market. With the implementation of a fair system, employee motivation increases because their achievements are rewarded proportionally, which in turn increases productivity and work quality. This study aims to identify effective solutions to overcome the problems of implementing a Performance Management System so that the company can achieve its strategic goals and improve overall operational performance.

This study investigates the impact of the Treasury Single Account (TSA) on tax revenue in Nigeria, specifically focusing on oil tax revenue (OTR) and non-oil tax revenue (NTR) across pre- and post-TSA implementation periods. Utilizing quarterly data from 2008 to 2022, the research employs both parametric and non-parametric statistical methods. The students t-test analyzes changes in OTR, while the Mann-Whitney U test evaluates variations in NTR. Findings reveal a significant decline in OTR by 29.49% post-TSA, suggesting adverse effects of the policy on oil revenue. Conversely, NTR increased by 119.38% post-TSA, reflecting enhanced revenue diversification and improved non-oil tax collection. These results align with Public Finance Management Theory, which emphasizes the importance of transparency and fiscal discipline, and Modern Monetary Theory, which underscores effective government control over resources. The contrasting impacts on OTR and NTR suggest that while the TSA promotes diversification and financial control, it may necessitate sector-specific policy refinements to minimize negative consequences for oil revenue. The study contributes to the ongoing discourse on public financial management reforms, offering insights for policymakers and stakeholders in Nigeria and similar economies. Recommendations include refining the TSA framework to address sectoral challenges and exploring its long-term implications on fiscal stability. This research also provides a foundation for comparative studies across nations implementing similar policies.

Digital marketing is the application of digital technology to connect, interact, and communicate with customers to meet their needs and desires. Not a few business people do digital marketing to introduce their business. One place to do digital marketing is Instagram social media. The use of social media for digital marketing strategies is very important to be able to help MSMEs in expanding consumer networks in marketing their products that can increase their competitive advantage. Rapid technological developments can make it easier for MSME players to carry out their business activities. One of these technologies is Quick Repsonse Code Standard (QRIS), which is a technology issued by Bank Indonesia (BI) that is used to facilitate UMKM payment transactions, so that it can raise the UMKM class. The purpose of this research is to assist MSMEs in utilizing technology. This study used three parts including; (1) interview method, (2) direct application method, and (3) socialization method. This research was conducted at UMKM Dapoermamaminie.

Audit report lag (ARL) is a critical component of financial reporting, reflecting the time between the fiscal year-end and the publication of audited financial statements. Although, considerable research has been conducted on the determinants of ARL, gaps remain in understanding the specific effects of corporate governance metrics, particularly within Nigerias banking sector. This study, therefore, examined the effects of corporate governance metrics specifically audit committee independence, board size, and institutional ownership and ARL in Nigerias Tier 1 and Tier 2 Deposit Money Banks (DMBs). Using a comparative analysis, the study applies dynamic heterogeneous panel estimators, including the Mean Group (MG), Pooled Mean Group (PMG), Dynamic Fixed Effect, Augmented Mean Group (AMG), and Common Correlated Effect Mean Group (CCEMG) estimators. The AMG and CCEMG estimators are chosen based on the presence of cross-sectional dependence (CD) among the entities, with the final selection determined by root mean squared error (RMSE) for each bank classification. The analysis spans an 11-year period from 2012 to 2022, covering 10 DMBs (five from each tier). The findings indicate that, in Tier 1 DMBs, audit committee independence and board size are associated with longer ARL, while institutional ownership reduces ARL. In contrast, for Tier 2 banks, all three-governance metrics audit committee independence, board size, and institutional ownership are linked to shorter ARL. These results highlight the importance of tailored corporate governance strategies for improving the timeliness of financial reporting. The study recommends that Nigerian DMBs optimize the board size and independence of audit committees and encourage institutional ownership to enhance audit efficiency.

In todays rapidly evolving financial landscape, managing personal finances effectively is an essential skill for achieving financial independence and security. However, women, particularly in developing countries, often face unique challenges in managing money due to socio-cultural factors, limited access to financial resources, and a lack of financial literacyThis study uses an associative quantitative approach to analyze the role of financial self-efficacy in mediating the influence of financial literacy, self- control, and money attitude on womens financial management behavior in Denpasar City. The population used in this study was 333,682 women in Denpasar City. The sample was determined based on the Slovin formula with cluster sampling technique so that a sample of 100 respondents was obtained. Data were collected using a survey method with a questionnaire as a research instrument. The data analysis used in this research is SEM-PLS. The results showed that financial literacy and money attitude have a positive and significant effect on financial self-efficacy, while self-control has no significant effect on the financial self-efficacy of women in Denpasar City. Financial literacy, self-control, and financial self-efficacy have a positive and significant effect on womens financial management behavior, while money attitude has no significant effect on womens financial management behavior in Denpasar City. Financial self-efficacy is able to mediate the effect of financial literacy and money attitude on womens financial management behavior but is unable to mediate the effect of self-control on womens financial management behavior in Denpasar City. The findings suggest that interventions aimed at increasing womens financial self-efficacy could play a pivotal role in improving their overall financial well-being. This study contributes to the literature on financial empowerment and provides valuable insights for policymakers and financial educators seeking to support womens financial autonomy

This research examines the impact of sustainability reporting and foreign ownership on firm value, with financial performance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach, the study employs purposive sampling to select 16 companies within 5 years observations. Data analysis is conducted using multiple linear regression and path analysis. The findings indicate that only foreign ownership significantly influences financial performance, measured by Return on Assets (ROA), while sustainability reporting show no effect. Additionally, sustainability reporting does not affect firm value, whereas foreign ownership and financial performance (ROA) have a significant impact. Mediation analysis reveals that financial performance mediates the relationship between foreign ownership and firm value but does not mediate the effect of sustainability reporting on firm value.

The fierce business competition on TikTok requires sellers to carry out promotional strategies that can attract consumer buying interest in their products. This study was conducted to analyze the effect of live streaming, price perception, and customer reviews on buying intention in the TikTok application. In addition, this study also analyzes which variable has the most influence on buying intention in the TikTok application. The analysis method in this study uses the SmartPLS - SEM method (Partial Least Square - Structural Equation Modeling) with the analytical tools used, namely: validity test, reliability test, R-Square test, predictive relevance, and path coefficient test. The data used in this study are primary data obtained from distributing questionnaires to 100 respondents. The sampling method in this study is non probability sampling with purposive sampling technique. The results showed that the live streaming had no effect on buying intention, while price perceptions and customer reviews had an effect on buying intention.

Small and medium enterprises (SMEs) play an important role in promoting the countrys economic development. In the era of integration and intense competition in the market economy, businesses recognize that employees are an extremely valuable resource, and enhancing employee-based brand equity helps organizations improve their competitive position and sustainable development. The objective of this paper is to identify and evaluate factors affecting employee-based brand equity in SMEs in Ho Chi Minh City, Vietnam. The study surveyed 60 SMEs with 438 employees, using Structural Equation Modeling (SEM) to test the fit of the research model and evaluate the relationships among the factors in the model based on practical survey data. The results showed that 5 factors: Transformational Leadership; Training & promotion opportunities; Income & benefits; Organizational culture; Working environment, all have direct impact on Work motivation and Employee-based brand equity. In addition, the research results also found that two factors Transformational Leadership and Work Motivation have the most direct and greatest impact on Employee-based Brand Equity in SMEs. In conclusion, the paper provides some management implications for small and medium-sized enterprise leaders, which is to invest more in the internal environment, develop training policies and care for employees to increase work motivation and employee- based brand equity, helping to enhance the enterprise brand, competitive position, and sustainable development in the period of innovation and integration.

The Office of Womens Empowerment, Child Protection and Population Control (DP3AP2) has the task of assisting the Governor in carrying out affairs in the fields of womens empowerment, child protection, population control and family planning, as well as deconcentration authority and assistance tasks given by the Government. Based on the Regulation of the Special Region of Yogyakarta Number 93 of 2021 concerning Position, Organizational Structure, Duties, Functions, and Work Procedures of the Office of Womens Empowerment, Child Protection, and Population Control. The Office of Womens Empowerment, Child Protection and Population Control has the task of assisting the Governor in carrying out government affairs in the field of womens empowerment and child protection as well as government affairs in the field of population control and family planning.

Stock prices change daily, driven by a variety of global and internal factors. This purpose of this study is to gather empirical evidence on how global factors (Fed Fund Rate, oil prices) and internal factors (dividend policy, profitability, firm size) drive stock prices of LQ45 companies listed on the Indonesian stock market. To meet the research objectives, secondary data from 2018 to 2023 was utilized for 17 LQ45 companies chosen through purposive sampling methods. Panel data regression methods have been employed to analyze how both global and internal factors affect company stock prices. The research findings indicate that among global factors, only oil prices negatively impact stock prices, whereas the Fed Fund Rate has no influence. For internal factors, only profitability and firm size positively drive stock prices, whereas dividend policy has no effect. The outputs of this study are valuable for investors as they provide insights into both global and internal factors of a company, helping them make informed decisions when selecting the right stock investments in the capital market.

This study explores the impact of entrepreneurial mindset (the cognitive and behavioral aspects that drive entrepreneurship) and alertness on the conversion of education into entrepreneurial intentions (the intent to start a business after graduation) among university students. Focusing on Al-Quds University in Palestine, the research investigates how students entrepreneurial attitudes, self-efficacy, and intentions are shaped by their educational experiences. Drawing on a sample of 511 students studying entrepreneurship, business management, or engineering, the study reveals that both entrepreneurial mindset (the cognitive and behavioral aspects that drive entrepreneurship) and alertness positively influence students intentions to engage in entrepreneurial ventures after graduation. Furthermore, entrepreneurial alertness (the ability to recognize and act on opportunities in the environment) acts as a mediator between mindset and entrepreneurial intentions (the intent to start a business after graduation), enhancing the students ability to identify and capitalize on opportunities. The findings underscore the importance of fostering entrepreneurial mindset (the cognitive and behavioral aspects that drive entrepreneurship) and alertness within higher education institutions to encourage students to transition from education to entrepreneurial action. This study provides valuable insights for educators, policymakers, and institutions looking to enhance entrepreneurial education and support the development of future entrepreneurs in developing economies.

The purpose of this study is to examine the relationship between the growth of SMEs in Surakarta and financial technology, digital literacy, and financial culture. At least 97 SME members must participate in the quantitative research approach. We used multiple regression to analyze the data. The analysis reveals that financial literacy and technology significantly improve SMEs probability of success. This indicates that adopting efficient financial management, financial competence and leveraging technology can contribute to small business profitability. However, digital literacy has no noticeable impact on firm success. This may be due to a number of things, including ineffective use of digital technologies by firms or lack of access to robust digital infrastructure. According to this analysis, fintech use and digital literacy instruction need to be enhanced in order to increase the competitiveness of SMEs in Surakarta. We implore the government and pertinent institutions to give SMEs greater training and digital infrastructure so they can better handle the difficulties of the digital economy age.

This study aims to analyze the influence of Financial Literacy and Financial Planning on Financial Management. It is classified as a Technology Readiness Level (TRL) 3 study, focusing on proof-of-concept testing for the analytical and experimental validation of key functions and characteristics. The research employs a quantitative approach using panel data, which combines time-series and cross-sectional data. This study is a causal quantitative research, with its subjects being Micro, Small, and Medium Enterprises (MSMEs) located in the Jababeka 2 area, Cikarang. The objects of the study include financial literacy, financial planning, and financial management. The sampling technique used is Simple Random Sampling, with data collected through questionnaires and analyzed using multiple linear regression analysis. Strengthening financial literacy and financial planning among MSMEs can contribute to achieving various Sustainable Development Goals (SDGs) by fostering an environment that supports inclusive and sustainable economic growth, generating positive impacts on society as a whole. Based on the results of the hypothesis test, it was found that financial literacy does not have a significant effect on financial management, whereas financial planning has a significant positive effect on financial management.

This study examines the effectiveness, challenges, and outcomes of remote internal audits compared to traditional on-site audits at RSUD ABC Solo Raya before, during, and after the COVID-19 pandemic. The research investigates the impact of the pandemic on audit practices, focusing on the transition to remote auditing and the organizational readiness required for its successful implementation. Regulatory frameworks such as Law No. 44/2009 on Hospitals and Minister of Health Regulation No. 36/2015 emphasize the necessity of robust internal control systems, while the Indonesian Supreme Audit Institution (BPK) and the Financial and Development Supervisory Agency (BPKP) oversee compliance in public hospitals. Data is collected through in- depth interviews, focus group discussions, qualitative surveys, and document analysis. The study identifies key challenges, such as technological limitations and data security, as well as opportunities, including the integration of digital tools and innovative audit methodologies. The findings contribute to the development of a hybrid audit model, combining traditional and remote auditing approaches, to enhance audit effectiveness in the public healthcare sector. This research provides valuable insights for hospital management, auditors, and policymakers in improving internal audit frameworks for better accountability and efficiency in healthcare institutions.

The study surveyed the effect of external audit and the performance of the public sector. Selected public institutions in Rivers State were used as case study. Concept of external audit, public sector management and public sector audit were reviewed. Relevant theories such as Agency, Inspired confidence and Policeman theories were examined in the study. The study also reviewed some empirical literatures. Correlation design was adopted in the methodology where data obtained were correlated. Further analysis of the data presented were reviewed and discussed. Findings of the study revealed amongst others that, institutions under study adheres to laid down procedures for good governance. Financial accountability were found to be effectively practiced in the management of public institutions in Rivers State which gave room for sustainable development. There is prompt attention to irregularities thereby reducing their occurrence in the agencies under study. It therefore, recommend sustainable financial transparency, integrity based appointment and adherence to the principle of audit independence and periodic capacity building for staff of Government Agencies to ensure that citizens enjoy the expected dividend of service.

The Philippine Army (PA) follows a structured career path in which Officers must complete prerequisite career courses before assuming a command position. However, the current Professional Development Program (PDP) does not have Staff pre- designation courses that lead to underperformance. This study proposed an enhancement to the PDP toward a competency program parallel to the competency requirements of officers ranking Major and Lieutenant Colonel. The level of affectation of the independent, dependent, and moderating variables on PDP and competency development were examined. The researcher employed mixed method research and utilized thematic and content analysis, Warp Partial Least Square – Structural Equation Model, confirmatory analysis, and moderating analysis. The result suggests that institutional support affects PDP, and competency development is affected by prior schooling, pre-designation program, and experience. Thus, self-development and institutional support influence PDP effectiveness, and PDP plays a significant role in competence development. This study will be a good basis and reference in the revision of the Standard Operating Procedure 19 PA Officer and Enlisted Personnel Career Path and Philippine Army Manual 8 – 00 Education & Training.

The study surveyed the effect of external audit and the performance of the public sector. Selected public institutions in Rivers State were used as case study. Concept of external audit, public sector management and public sector audit were reviewed. Relevant theories such as Agency, Inspired confidence and Policeman theories were examined in the study. The study also reviewed some empirical literatures. Correlation design was adopted in the methodology where data obtained were correlated. Further analysis of the data presented were reviewed and discussed. Findings of the study revealed amongst others that, institutions under study adheres to laid down procedures for good governance. Financial accountability were found to be effectively practiced in the management of public institutions in Rivers State which gave room for sustainable development. There is prompt attention to irregularities thereby reducing their occurrence in the agencies under study. It therefore, recommend sustainable financial transparency, integrity based appointment and adherence to the principle of audit independence and periodic capacity building for staff of Government Agencies to ensure that citizens enjoy the expected dividend of service.

This study compares the performance of value and growth portfolios in Bursa Malaysia from January 2011 to January 2021 using the book-to-price (B-P) and the earning-to-price (E-P) as valuation proxies. It also compares the performance within small and large market capitalisations. The results affirmed that the growth portfolios beat the value portfolios regarding return across the entire sample. When market capitalisation is considered, the results confirm that the growth effect is still present in the small-cap portfolios. However, the growth effect of large-cap portfolios varies depending on how they are constructed. The value effect is presented in portfolios created by applying the E-P; however, when the portfolio is constructed using the B-P, the value impact is replaced by the growth effect. Furthermore, except for the high E-P portfolio, the size effect is presented in all portfolios from the same category in Bursa Malaysia. As a result, whether the market is subject to the value or growth effect, the results will vary based on the ratios utilised when constructing the portfolio. Furthermore, the results indicate that the best diversification method for an investor in Bursa Malaysia is to establish a portfolio that contains both value and growth portfolios in various market capitalisations. The results of this research might be attributed to the research period, as Bursa Malaysia was affected by the market recovery from the 2007/2008 financial crisis and economic shocks during the beginning periods of the COVID-19 epidemic. Also, some Asian markets suffered disruptions in 2015 and 2016 as a result of the Chinese markets volatility.

The role of Human Resources (HR) is crucial and strategic in achieving organizational goals; therefore, organizations must pay close attention to employee performance. PDAM Way Rilau Bandar Lampung is currently facing various challenges in improving employee performance, particularly in meeting demands for optimal public service. To remain competitive, the company must not only maintain but also enhance service quality. Servant leadership, which focuses on employee service and development, plays a vital role in increasing motivation and responsibility at work. This study aims to analyze the influence of servant leadership and motivation on employee performance, with organizational culture as a mediating variable. The research was conducted using a simple random sampling method, employing a probability sampling technique, with a total sample of 220 employees across various departments. Primary data was collected through questionnaires, and the data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software. The findings support hypotheses 1, 2, 3, and 4, revealing that servant leadership has a positive and significant impact on employee performance, motivation positively and significantly affects employee performance, organizational culture mediates the effect of servant leadership on employee performance, and organizational culture mediates the effect of motivation on employee performance. Based on these findings, several recommendations are proposed: to enhance servant leadership, the company should improve leadership communication skills to ensure clearer information delivery; to strengthen employee motivation, management should emphasize the significance of employees roles in achieving organizational success; to reinforce organizational culture, the company should foster a sense of teamwork through collaborative activities; and to enhance employee performance, greater attention should be given to work planning and employee development programs.

The implementation of the e-Naira – Nigerias central bank digital currency (CBDC) - represents a transformative shift in the nations financial ecosystem. This review explores the impact of the e-Naira on financial inclusion, assessing its potential to bridge the gap between the banked and unbanked adult populations. Drawing on existing literature, this study examines the key motivations behind the e-Naira initiative, including its role in enhancing digital transactions, reducing cash dependency, and promoting economic growth. The review highlights the challenges associated with e-Naira adoption, such as technological barriers, regulatory concerns, and public awareness. Further, it discusses the comparative success of similar digital currencies worldwide and their implications for Nigeria. The findings suggest that while the e-Naira presents significant opportunities for financial inclusion, its success hinges on robust infrastructure, effective policy implementation, and increased public trust. This study contributes to the discourse on digital financial innovation and provides insights for policymakers, financial institutions, and stakeholders in Nigerias financial ecosystem.

This study applies the framework—analyzing Political, Economic, Social, Technology, Legal, and Environmental (PESTLE) factors to examine their influence on strategic implementation within the construction sector, focusing on Coteccons Construction Joint Stock Company (Coteccons), a leading Vietnamese contractor. Using a mixed-method approach that combines financial analysis (2010–2024), case study evaluation, and macroeconomic assessment, this research explores how Coteccons has adapted its strategies to navigate external uncertainties. By integrating strategic management theories, this study provides insights into how leading construction firms can enhance strategic resilience. The research contributes to both theoretical discourse and practical implications, offering a framework for construction firms to optimize strategic decision-making in volatile environments.

This research aims to empirically test happiness at work on organizational citizenship behavior through work engagement in the context of public agencies. This research is a quantitative study with a sample size of 50 employees. The analysis technique used in this research is structural equation modeling partial least square (SEM-PLS 4.0). The results showed that happiness at work has a positive and significant effect on organizational citizenship behavior, happiness at work has a positive and significant effect on work engagement, work engagement has a positive and significant effect on organizational citizenship behavior, work engagement is able to mediate the influence between happiness at work on organizational citizenship behavior.

Health insurance fraud is a significant issue that profoundly impacts the global healthcare sector, resulting in substantial financial losses. To address this problem, previous researchers have developed various methods and techniques to detect and prevent fraud in the realm of health insurance. This study presents a systematic literature review that analyzes 21 research articles focusing on innovative methods for preventing health insurance fraud. The primary objective of this research is to gain a comprehensive overview of the methods and approaches employed to detect and prevent fraudulent claims and activities in the field of health insurance. The study utilized a systematic search and screening method to analyze relevant articles. The selected research articles demonstrated various prevention efforts, including data analytics, machine learning, empowerment initiatives, and more. Each study was analyzed for its objectives, methodology, data, innovation success, and research findings. The results of the systematic review reveal numerous approaches and techniques used to prevent and detect health insurance fraud. In this context, machine learning and data analytics-based innovations have shown promising results in detecting fraudulent activities. Conversely, for prevention, blockchain technology can be implemented to enhance security systems. The research also highlights weaknesses and challenges in previous studies. The findings from this research can aid in the development of more effective fraud detection and prevention systems, contributing to a reduction in fraud rates and losses in the health insurance sector.

Abadi Asikin is a Micro, Small and Medium Enterprise (MSME) engaged in the production of crackers. However, until now Abadi Asikin MSME has not made records, making it difficult to find out information related to sales and inventory of goods owned. The purpose of this study is to design a website-based sales accounting and inventory recording information system using MySQL at MSME Abadi Asikin. The research design in this final assignment uses descriptive research methods with a qualitative approach. The development method used to create a system is the Software Development Life Cycle (SDLC) with a waterfall model. Based on the results of testing using the blackbox testing method through a functional testing approach carried out by media experts and material experts, the system can run according to its function. So, it can be concluded that researchers have successfully designed a website-based sales accounting and inventory recording information system using MySQL and this system is feasible to use or operate.

This study introduces the Cultural-Cognitive-Normative (CCN) framework, a novel theoretical integration that explains organ donation intentions within culturally sensitive contexts. We examine how cultural values moderate the attitude-intention relationship in organ donation decisions by drawing on the Theory of Planned Behavior, the Health Belief Model, and the Value-Belief-Norm Theory. Using structural equation modeling with data from 305 Vietnamese citizens, we found strong support for our proposed model (R²=0.588 for donation intention). Results reveal that the perceived severity of organ shortage (ß=0.569) and perceived behavioral control (ß=0.458) strongly affect attitudes toward donation. At the same time, religious and cultural values significantly moderate the attitude-intention relationship (ß=-0.328). This study contributes to organ donation literature by demonstrating how traditional cultural beliefs can attenuate the translation of positive attitudes into behavioral intentions. Our findings offer implications for policymakers and healthcare practitioners seeking to enhance organ donation rates in collectivistic societies with strong ancestral traditions.

This study examines the relationship between production risk management strategies (PRMS), agricultural technology adaptation (ATA), and crop production (CP) in Ghana, emphasising the mediating function of ATA. This study aimed to analyse the influence of PRMS and ATA on CP, providing insights for improving agricultural productivity in the context of rising risks. A quantitative research design was utilised to collect primary data via structured surveys of key stakeholders in the agricultural sector. Structural Equation Modelling (SEM) was employed to examine the proposed relationships among the variables. The results indicated that PRMS had a positive and significant effect on both CP and ATA, with ATA directly and significantly influencing CP. In addition, ATA serves as a partial mediator in the relationship between PRMS and CP, highlighting its essential function in converting effective risk management strategies into improved productivity. This research highlights the significant potential of incorporating ATA into agricultural practices to enhance the effectiveness of risk management strategies. Policy implications indicate the need for focused investments in risk management infrastructure and technology dissemination initiatives. Practical applications include the promotion of farmer-centred training initiatives and the development of region-specific technological solutions to tackle agricultural challenges. Policymakers and stakeholders should prioritise the diffusion of innovation and adoption of sustainable practices to enhance resilience within the agricultural sector. This study enhances theoretical models by identifying the ATA as a key intermediary in agricultural resilience frameworks, offering practical insights for enhancing productivity and sustainability.

Entrepreneurship education is considered as an important thing recently because it can be one of the things that encourages someone to experience and internalize the knowledge and skills needed in the entrepreneurial journey. The research aimed to investigate the extent of the impact or influence that support for entrepreneurship education has on individuals intentions to engage in entrepreneurship with moderation by various factors including attitude toward entrepreneurship, perceived social norms, perceived behavior control, entrepreneurial characteristics, perceived feasibility (self-efficacy). This research was carried out with the population were active students at Universitas Mikroskil who took entrepreneurship courses at the University as many as 428 people. Data processing in this research used Smart PLS. This research was also carried out in a series of stages starting from conducting a literature review, determining the population and sample, designing, and distributing research questionnaires, data processing to interpreting the results and drawing conclusions. And according to the research results, can be seen that the entrepreneurial education variable mediated by social valuation has no effect on entrepreneurial intention. This could happen because by having attended education related to entrepreneurship, respondents feel confident about themselves and are not really concerned with the perception of the surrounding environment regarding entrepreneurship. This also shows that respondents participating in entrepreneurship education does not mean that there will be an increase in the potential for approval from the surrounding environment regarding the respondents entrepreneurial intentions.

This study aims to determine how employee performance is influenced by transformational leadership style, work motivation, and organizational culture. in the Surakarta City urban village office. This research was conducted through a quantitative approach using a random sample, involving 108 respondents out of 540 existing workers. Data were analyzed using a reflective measurement model with SmartPLS 4.0. The research shows that employee performance is positively and significantly influenced by organizational culture and transformational leadership style. In contrast, employee performance does not affect work motivation. Based on these findings, it is important for government agencies to implement a transformational leadership style that encourages employees to be more productive, as well as build a conducive organizational culture. In addition, strategies to increase work motivation should be more focused so that it can have a positive impact on employee performance.

This article investigates the Financial Development Index (FDI) calculation in North Macedonia (NM) by using yearly secondary time series dataset for a period of 1995-2022. The index compilation follows a wider matrix including variables of financial institutions and markets, using Principal Component Analysis. The empirical analysis uses Vector Autoregression (VAR) models and Granger causality Wald test. The model tests the relation and positive impact of the sub-indices and other major factors such as GDP, foreign investments, and income, also the negative impact of bank crisis and government expenditures. The extracted results confirm the hypothesis and show that the explanatory variables predict the short run values of the FDI. This result is an added value to the scientific analysis and provides valuable insights for future studies and national strategies of NM and emerging economies.

This study explores the influence of management accounting information systems (MAIS) on the decision-making processes and operational efficiency within Indonesian state-owned enterprises (SOEs). By focusing on the role of change management and the integration of MAIS, this research examines how technological advancements and system development practices impact organizational performance, user satisfaction, and the overall quality of accounting information. Using a mixed-methods approach, the study combines both qualitative interviews and quantitative surveys to analyze the experiences of managers and employees in SOEs. The findings reveal that effective change management strategies significantly enhance the acceptance and utilization of MAIS, leading to improved decision-making, better resource allocation, and increased organizational transparency. Moreover, the research highlights the critical role of training, system quality, and user involvement in maximizing the benefits of MAIS. This paper contributes to the existing body of knowledge by providing a comprehensive framework for understanding the relationship between MAIS implementation and organizational outcomes. The research also underscores the importance of aligning technological solutions with the specific needs of SOEs to foster sustainable improvements in accounting practices.

Romania ranks last in the EU on AI usage. Whereas the AI knew an exponential growth worldwide over the last few years, especially after Chat GPT launch, Romania does not seem to have the capacity to catch up quickly. The present study aims to showcase the influence of socio-economic predictors, such as age, education level, income and professional experience, on AI usage in the workplace in Romania. We use ordinal regression model to measure what drove AI usage at the workplace in Romania over the last 12 months, which may later stimulate AI uptake by the labor market. We use for the first time the results of a survey targeting employees, applied online in Romania during December 2024 – January 2025. We conclude that Romanian employees income and work experience are key predictors of AI usage, whereas age and professional experience do not have a significant impact.

Globalization is playing a major role in the business expansion and improvement. Managing cross-cultural dynamics has become a critical challenge for businesses. This study explores the challenges faced by the Indian white-collar workforce in the global work environment. This research helps to find out the various area in which the Indian white-collar employees are facing cross-cultural issues in the work environments some of the areas are communication, hierarchy and authority, leadership, feedback and criticism, decision making etc… By analysing real-world experiences through collecting primary data from the various respondents who are all working in various countries, we may know that the respondents are facing the cross-cultural issues according to their Age, Education qualification, Job description, Job destination, No of years of experience in abroad etc…The findings of this study aims to provide the organization with the enhanced cross cultural management training, which may lead to improve job satisfaction of employee and productivity of the organization.

Sustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in sustainability reporting. Furthermore, previous studies have extensively explored the Pentagon Fraud factors, including pressure, opportunity, rationalization, competence, and arrogance. This study adopts a Systematic Literature Review (SLR) approach, following the PRISMA 2020 model as a guideline for screening and analyzing relevant literature. PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) ensures that the research process is conducted systematically and transparently in identifying, evaluating, and synthesizing Pentagon Fraud and Sustainability Reporting literature. The study conducted a literature mapping process to understand the interrelationships between variables, covering various relevant previous studies. The reviewed literature is categorized based on two main variables: Pentagon Fraud focuses on the determinants of fraud, examining the key factors contributing to fraudulent activities, and Sustainability Reporting relates to Environmental, Social, and Governance (ESG)-based reporting.