This study investigates the influence of water tariffs, willingness to pay, and household income on access to clean water in Lira City, Uganda. A mixed-method approach was employed, utilizing both quantitative and qualitative data collection methods. The Quantitative data was gathered through a structured questionnaire survey, while qualitative insights were obtained from focus group discussions (FGDs) and key informant interviews. The questionnaire survey captured responses from a diverse cross-section of households, assessing their perceptions of water pricing, accessibility, and service quality. FGDs and key informant interviews provided in-depth perspectives from community leaders, public stand or yard tap attendants, and water management committee members, enriching the understanding of the contextual dynamics influencing water access. The findings reveal a significant relationship between water tariff levels and access to clean water, with affordability of water tariffs emerging as a critical factor. While the majority of households found current tariffs manageable, a substantial portion reported difficulties in affording water services, particularly among lower-income groups. The study also highlights a strong willingness among residents to pay more for reliable and higher-quality water services, dependent on improved proximity and quality service. These results highlight the importance of policy interventions that include targeted subsidies to improve water accessibility for vulnerable populations and enhance efficiency in service delivery. They also emphasize the necessity for strong regulatory frameworks, increased transparency, and active community participation in the tariff determination processes, which will help reduce inequalities.

Internet technology makes it easier for the younger generation to access information on global developments and is quickly able to adopt technology and keep up with the changing times. The lack of knowledge and provision of students skills in managing finances can affect the financial behavior of students themselves and risk experiencing financial difficulties in the future and may not achieve prosperity. This research was conducted with the aim of confirming the influence of financial literacy, financial technology and hedonistic lifestyle on students financial behavior. The research used primary data from 90 students domiciled in Surakarta in January 2025. The collected data were analyzed using multiple regression analysis. The results of the study show that financial literacy and financial technology partially have a positive and significant effect on students financial behavior. Meanwhile, the hedonistic lifestyle has a negative and significant effect on student financial behavior.

Quality resource management is not only to satisfy the company or company leaders, but also provide satisfaction to all employees who work for the company. In an organization or company there will certainly be some members or employees who feel dissatisfied or complain. The feeling of dissatisfaction can arise because it is influenced by several factors, namely, compensation is not appropriate, the work environment is less conducive, there is no promotion or career advancement, and not the establishment of effective communication. This study uses Interpersonal communication to determine how much influence to employee job satisfaction PD BPR BKK Boyolali. According to the studys findings, interpersonal communication has an 88,3% impact on employee job satisfaction PD BPR BKK Boyolali, other factors influence the remaining 11,7%.

The dichotomy between Islamic and general education leads to inequality in the education services provided to the community. This gap must be minimized, because national education aims to provide equal and fair educational opportunities. Describing the integrative-interconnective system as a potential solution to harmonize policies between the two educational institutions by adopting a post-positivistic paradigm with a quasi-qualitative approach is the purpose of the research. The literature study was used to collect information from various scientific articles of national repute, books, and education policies relevant to the research topic. The information obtained from various sources was then analyzed using qualitative research method analysis techniques. Based on the results of the analysis, it is formulated that various policies issued by the Ministry of Religious Affairs and the Ministry of Education and Culture can minimize the dichotomy by using an integration-interconnective approach, such as policies that do not limit that general study programs only exist in general universities and the strengthening of religious values in public schools that are internalized in learning objectives and co-curricular and extracurricular activities.

This study sought to determine how employee motivation, work discipline, and engagement affected the performance of Office BRI Unit Giriwoyo staff. The studys demographic and sample comprised 31 Office BRI Unit Giriwoyo employees. This study employed questionnaires, interviews, observations, and literature reviews as data collection methods. Non-probability sampling is employed. Examining the research tools, such as validity, reliability, traditional assumption, and hypothesis tests, is part of the data analysis approach. Employee performance is the dependent variable, and the study discovered that each independent variable has a considerable impact. Additionally, the studys findings indicate that employee engagement is the factor most influencing employee performance.

In many developing nations, weak institutional quality presents significant hurdles for SMEs, hindering their ability to thrive in international markets due to issues like corruption, Bureaucratic red-tapeism, and unpredictable regulations. As a result, there is a widespread acknowledgement that the quality of institutions profoundly shapes the landscape in which SMEs operate, impacting their survival and export capabilities. This study sets out to explore the intricate relationship between institutional quality and export intensity within Nigerias diverse geopolitical zones. To achieve this, data was collected from all six geopolitical zones in Nigeria and analyzed it using logistic regression techniques. The study reveals a positive relationship between institutional quality and export intensity in Nigeria, but this relationship varies across different geopolitical zones. This study also highlights the crucial role of institutional quality in driving export-led growth and economic development, shedding light on the complexities inherent in navigating diverse institutional environments. By uncovering these dynamics, the study provides valuable insights for policymakers, businesses, and stakeholders seeking to enhance export performance and foster sustainable economic development.

This study examines the effect of board size and board independence on the financial reporting quality of statutory entities in Nigeria. Using an ex-post facto research design, data were collected from the audited financial statements of 20 revenue-generating statutory entities from 2016 to 2021. The study employed Panel Least Squares (PLS) regression analysis to test the hypotheses. Findings reveal that board size has a significant but negative effect on financial reporting quality, suggesting that larger boards reduce governance effectiveness and hinder financial transparency. Similarly, board independence negatively and significantly affects financial reporting quality, indicating that a higher proportion of independent directors does not necessarily enhance financial oversight. This result may be attributed to political appointments of non-executive directors, weakening their monitoring role. The study contributes to corporate governance literature by providing empirical evidence on the governance dynamics in public sector entities. It recommends reducing board size to an optimal number, limiting politically influenced independent board appointments, and strengthening governance regulations to improve financial accountability. These findings have policy implications for the Federal and State governments in enhancing financial reporting transparency and public sector governance.

This research examines the impact of digital economy products on higher education development and digital university integration. The research is based on a systematic analysis of the implementation of end-to-end digital technologies, including artificial intelligence, big data, blockchain, virtual and augmented reality, and automated systems in the activities of universities. Particular attention is paid to the role of these technologies in optimizing educational processes, improving resource management, and enhancing the quality of education. The results of the analysis show that artificial intelligence and big data technologies have the greatest potential for application in key university processes, including student admission, implementation of educational programs, and support processes. Virtual and augmented reality are effectively used for practical training and research, and blockchain technologies contribute to increased security and transparency in academic administration. The research confirms that the digital transformation of higher education is a prerequisite for creating an adaptive and innovative learning environment that ensures the competitiveness of universities in the global knowledge economy.

In the current volatile business context, although consumers are increasingly interested in environmentally friendly products, actual purchasing behavior is still unstable due to the impact of many different factors. In particular, word-of-mouth marketing (WOM) has been studied to lead to customer purchasing behavior. Associated with environmentally friendly products such as vegan cosmetics, businesses implement marketing through product positioning strategies to emphasize the position of quality and the message through that product to the minds of target customers. This study was conducted to explore the impact of WOM and the moderating role of product positioning in influencing the purchase behavior of vegan cosmetics in emerging markets like Vietnam. Through a survey of 402 consumers with survey data processed through PLS-SEM, the study found a positive impact of WOM on green purchase behavior and a positive moderating effect of product positioning in this relationship. From there, vegan cosmetics businesses should leverage WOM through influencers and customer reviews, while positioning their products in line with sustainable values. They should also target Gen Z and millennials through digital marketing and combine online and offline strategies to increase WOM effectiveness and drive market growth.

The Industrial sector is essential to innovation, economic development, and job creation, it also significantly influences how economies are shaped internationally and domestically. As such, this study examines the effects of the industrial sector on the annual economic development of the Philippines historically and currently, with a focus on critical periods such as pre-pandemic and pandemic periods utilizing variables like employment and trade balance. The major assumption underlying this study is that the industrial sector plays a significant role in driving the Philippines economic development, particularly during the specified periods. To compute the relevance of the factors, the data sets from PSA and World Bank of the variables: Employment and Trade exports were generated independently and paired with GDP values and analyzed using the Pearson Regression Test. The r-coefficients for Employment and Trade exports independently paired with GDP are 0.950 and 0.831, respectively, indicating significant positive linear relationships. Additionally, with a p-value of 0.004, employment has a significant effect on the GDP. However, the same cannot be said for the Trade export variable. With the p-value of 0.041, it signifies that Trade export has no significant effect on the GDP. Results indicate that Employment, Trade Exports, and GDP Distribution did not exhibit statistically significant differences between the pre-pandemic and pandemic periods, suggesting resilience within the industrial sector despite external shocks. To effectively teach students, educators and administrators must grasp how employment and trade balance affect the Philippines economic development. Based on the results of the study, more focus should be placed on education about the topic of employment. Collaboration with local media is critical for disseminating economic information and pressing the government to develop methods for widespread employment and managing trade imbalances in order to stimulate economic development in the face of chronic poverty, paving the way for a bright future.

This study aims to analyze the effect of Good Corporate Governance on Financial Performance Through Risk Management. This study uses a quantitative method, with a population of 47 banking companies. The sample used was 29 banking companies listed on the Indonesia Stock Exchange for the 2016-2023 period and has met the purposive sampling criteria. Data analysis using SPSS V26 through descriptive analysis tests, classical assumption tests, determination coefficient tests, Hypothesis Tests. The results of this study indicate that the Board of Directors directly has a negative and significant effect on the Loan to Deposit Ratio and Non Performing Loans. Directly, the Board of Directors has a significant positive effect on Return On Assets. Indirectly, the Board of Directors has a negative and significant effect on Return On Assets through the Loan to Deposit Ratio. While the Board of Directors has a positive effect on Return On Assets through Non Performing Loans.

This study aims to formulate a tourism digitalization development strategy in Tanjung Ratu Karang Panjang Rebo Indah Tourism Village (DEWI TARI), Bangka Regency. Digitalization in the tourism sector is an important factor to improve information accessibility, attract tourists, and support local economic growth. This research method uses a qualitative approach with SWOT analysis, GAP analysis, and litmus test. SWOT analysis was used to identify strengths, weaknesses, opportunities, and threats in the digitization process. GAP analysis helps measure the gap between the current condition and the ideal condition expected in the implementation of digitalization. A litmus test was applied to test the feasibility of the proposed strategy in terms of social, economic, and environmental aspects. Data were collected through interviews, observations, and documentation studies related to tourism activities and digital infrastructure at DEWI TARI. The results showed that the development of digitalization has great potential in improving the quality of tourism services and attractions, but challenges such as limited human resources and technological infrastructure need to be overcome. The proposed strategies include optimizing digital promotion, increasing community digital literacy, and strengthening collaboration with the government and private sector. The findings are expected to guide stakeholders in developing sustainable and inclusive digital-based tourism in DEWI TARI.

This paper undertakes a comprehensive analysis of the proposed Chennai–Vladivostok maritime corridor, positioning it at the crossroads of economic revitalization and strategic realignment in Indo–Russian relations. It examines historical precedents, the rationale for connectivity, and the interplay between geopolitical imperatives and economic incentives. Through an exploration of logistical challenges and infrastructural deficits, the paper underscores the corridors potential to shorten transit times, diversify trade routes, and serve as a catalyst for broader regional integration. Policy recommendations are provided to address identified challenges, thereby paving the way for enhanced bilateral cooperation and sustainable growth.

The purpose of this study was to determine the effect of organizational communication on employee performance at PT Bank XYZ in Bali. The population in this study is front office employees totaling 43 people with saturated sample technique. The data analysis technique used in this study is simple linear regression analysis with a 1-5 Likert scale questionnaire method. The results of this study are the positive and significant effect of organizational communication on employee performance at PT Bank XYZ in Bali. The theoretical implications of this study strengthen the organizational communication model by emphasizing the importance of integrated communication flow, as well as linking motivation theory with communication dynamics in the organizational context. It shows that good two-way communication can fulfill the psychological needs of employees, thus improving their motivation and performance.

This paper examines the short- and long-term dynamic relationship between spot and forward oil prices. We highlight the finding that producers are bound by forward contracts for future deliveries of oil with forward prices which deprives them of any immediate increase in production and therefore have an effect on spot prices. We will process daily spot and futures prices data during the period from January 20, 2017 to December 13, 2021.The results of the causality test indicate that the relationship between spot and futures prices is bidirectional, which means that the causality is mutual. Indeed, in the short term, spot prices caused futures prices and vice versa in the medium and long term. In addition, spot oil prices have been affected by changes in the spot price at a minimal level. A spot price shock has an insignificant negative impact on oil futures prices while the impulse response of pot prices to a futures price shock was positive. Finally, we will find that the impact of extreme volatility in futures prices, when they reach their lowest level in history on April 20, 2020, on spot prices was insignificant. The results of this research contribute to the oil decision-making process.

This study aims to analyse the effect of transformational leadership and work environment on employee performance mediated by job satisfaction. This type of research is quantitative research with a survey approach. The research population is all civil servants in the Regional Government of Bengkulu Province. The research sample was 384 employees who were taken by proportional random sampling method. Data analysis method structural equation modelling (SEM). The results showed that: (1) transformational leadership has a positive and significant effect on employee performance; (2) work environment has a positive and significant effect on employee performance; (3) job satisfaction has a positive and significant effect on employee performance; (4) transformational leadership has a positive and significant effect on job satisfaction; (5) work environment has a positive and significant effect on job satisfaction; (6) job satisfaction mediates the effect of transformational leadership on employee performance; (7) job satisfaction mediates the effect of work environment on employee performance. To improve employee performance, it is recommended that the Bengkulu Provincial Government be able to improve transformational leadership, improve the work environment, and increase employee job satisfaction.

The COVID-19 pandemic in 2019 prompted major changes to social life leading to lockdowns and organisations having employees work from home to ensure social distancing. Between 2020 and 2021, the Clinton Health Access Initiative (CHAI) implemented the work-from-home policy. A study was conducted to determine the impact of CHAIs work-from-home policy on employee productivity. A questionnaire adapted from previous studies was used to collect quantitative data from all 51 CHAI employees in the district who worked at CHAI during the COVID-19 pandemic. A Google link was sent to their email addresses and mobile phones; 40 responded, representing a 78% response rate. The study found that working from home positively influenced employee productivity with most respondents 16 (40%) and 13 (32.5%) strongly agreeing that it was more effective to work from home during the pandemic. 18 respondents (45%) agreed, and 18 respondents (45%) strongly agreed that they worked longer hours and completed tasks more quickly from home as opposed to in an office. Household characteristics had a significant correlation with productivity. Designated workspace (p=0.007) and comfortable furniture (p=0.021) while the number of people in the household had (p=0.018). Organisational support through the provision of equipment by the organisation (p=0.042) and easy access to work documents (p=0.043) was significantly associated with employee productivity. The study concluded that employees productivity was positively impacted by working from home. Household characteristics equally had a significant impact on productivity as did organisational support. All three independent variables had a significant impact on remote work productivity during COVID-19. The findings of this study confirmed the null hypotheses that the work from home directive did increase employee productivity. As part of organisational support for their employees, the study recommends that organisation develop a contingency plan and encourage training and skill development that gives employees familiarity with digital tools. Employees should also ensure that their homes are comfortable for remote working. Implications of the study findings underscore the importance of organisational adaptability in planning for flexible working policies. Providing the resources required for employees to work remotely and prioritizing employee mental wellness.

Generation moderation in the workplace for auditing, characterized by a mix of employees from various age groups, plays a crucial role in creating a diverse, inclusive environment. It signals a commitment to valuing a range of perspectives, generational transfer and experiences. In recent years, the influx of millennials and Generation Z into the workforce has introduced new expectations and values, such as a greater emphasis on work-life balance, diversity, and inclusivity. The aim of this study was to investigate the effect of generation moderation on employee retention in selected audit firms in lusaka. The study was guided by three objectives which were; to assess the effect of generation moderation on employee retention rates selected audit firms in Lusaka; to determine the effect of current strategies used within the selected audit firms on employee retention rates in Lusaka; and to investigate the effect of the integration of employees from different age groups within audit firms, on employee retention rates in Lusaka. This study employed a descriptive mixed method research design, with a population of 800 employees working at the firms in Lusaka. A Yamane formula was used to randomly select a sample of 226 employees for data collection. The researcher designed a questionnaire for this purpose, and descriptive analysis was conducted using SPSS. The results found that there is a strong positive correlation between generation moderation and employee retention rates. Generational moderation auditing firms in Lusaka has led to tailored benefits and work-life balance policies that resonate with different age groups, resulting in higher employee retention rates. The study revealed that current strategies demonstrated a significant positive relationship with employee retention, implying that firms approaches to compensation, professional development, and work-life balance play a crucial role in retaining employees. The research also indicated that there was agreement among respondents that retention is relatively high in integration of employees from different age groups.The study recommends among others; integrate generational moderation into their employee retention strategies, refine and expand their employee retention strategies by further enhancing career development opportunities, work-life balance initiatives, and employee well-being programs and also promote intergenerational collaboration by implementing inclusive policies, mentorship programs, and tailored career development paths.

This study assessed the role and significance of employee code of conduct in steering ethical behavior and improving organizational outcomes, particularly in public educational institutions. The questions of the study were: what are the main barriers to the effective implementation of the Employee Code of Conduct in public secondary schools in Lusaka District? What mechanisms are currently in place to enforce the Employee Code of Conduct in these learning institutions? And how do these barriers affect the integrity and performance of the public schools? The study employed a mixed-methods approach with random and purposive as sampling techniques while pragmatism was the underpinning philosophy. By integrating both quantitative and qualitative methods, this research aimed to provide a comprehensive understanding of the roles of leadership, reward systems, and organizational culture in ensuring adherence to ethical behavioural standards by educators. The study population included teachers, regulators, sub-sector unions, and educational administrators of the schools. The sample size was Three Hundred and Fifty-three (353) with an 85% (300) return rate. The secondary data was from documents, written records, research publications, annual publications from the MoE, and any other readily available information that the researcher(s) came across including legislative, strategic plans, and policy documents, performance metrics, ethical codes etc., while primary data was collected using questionnaires, interview schedules and focus group discussions. Findings revealed a high level of awareness among employees though understanding and adherence varied across staff categories, with inconsistent enforcement being a noted challenge. Employees acknowledged the positive impact of the code of conduct on school culture and professionalism but suggested improvements in policy clarity. To address these challenges, it was strongly recommended that refinement of the code of conduct be done, enhancing training on ethical decision-making, and establishing regular monitoring and evaluation mechanisms.

The study focused on assessing the growth challenges and opportunities of small and medium-sized enterprises (SMEs) in Chipata District, Zambia. The specific objectives were to examine the nature of challenges and opportunities faced by SMEs, investigate the factors leading to the failure of start-ups within five years, and develop a practical framework to guide SMEs in Chipata District. The study employed a mixed-methods approach, integrating qualitative and quantitative research approaches. The descriptive survey design was adopted, targeting a finite population of 85 SMEs, SME employees, and industry experts. Using Yamanes formula with a 5% margin of error, a sample size of 70 respondents was derived. A sample of 70 participants was selected, comprising 60 SME employees chosen through random sampling and 10 experts, including local authority officials and SME owners, selected via purposive sampling. Data were collected through structured questionnaires and interview guides. Quantitative data were analyzed using the Statistical Package for Service Solutions (SPSS) to produce descriptive statistics, while qualitative data were subjected to content analysis to extract key themes. The findings revealed that SMEs face numerous challenges, including a highly competitive environment, financial constraints, outdated technology, insufficient government support, and lack of strategic knowledge. Opportunities were identified in leveraging government programs and local market demand. Start-up failures were attributed to inadequate capital, limited managerial competencies, and difficulties in retaining skilled employees. To address these issues, a framework was proposed, focusing on harmonizing regulatory frameworks, improving access to financing, building managerial and technological skills, and establishing innovation hubs to enhance product development and competitiveness. The study concludes that SMEs success depends on fostering managerial skills, embracing innovation, ensuring access to capital and infrastructure, and developing a committed workforce. Sustainable SME operations require enabling regulatory policies, strategic market linkages, and capacity-building initiatives. Recommendations included streamlining regulations, enhancing access to government programs, fostering mentorship initiatives, and creating innovation hubs. Policymakers are advised to prioritize a conducive regulatory environment, improve financing mechanisms, and invest in capacity-building initiatives for SMEs to thrive.

The transportation sector plays a vital role in Zambias economy, with minibuses being the primary mode of public transport in Lusaka. However, the frequent and unpredictable nature of monthly fuel price reviews presents significant challenges to the sustainability of minibus transport operations. This study investigated the effects of these fuel price fluctuations on financial stability, service quality, and long-term viability. Using a qualitative exploratory approach, data was collected through structured interviews with 10 minibus drivers and 5 operators, selected using the saturation method. Additional insights were obtained from regulatory authorities and commuter representatives. Findings reveal that fuel price fluctuations negatively impact profitability and operational efficiency. Operators often respond to rising fuel costs by increasing fares, which results in commuter dissatisfaction and a shift toward alternative transport options, such as illegal taxis and ride-sharing services. Uncertainty around fuel pricing discourages investment in fleet upgrades, leading to the continued use of older, less fuel-efficient vehicles. To manage financial pressures, operators cut maintenance costs, reduce driver wages, and extend working hours, which actions reduce service quality and affect driver welfare. The absence of an automatic fare adjustment system forces operators into reactive decisions rather than strategic planning. Although fuel price reviews aim to align with global market trends, their current structure undermines operational sustainability. To mitigate these effects, the study recommends introducing a more predictable and transparent fuel pricing framework, targeted subsidies for public transport operators, and incentives for adopting fuel-efficient technologies. It also calls for stronger collaboration among government agencies, fuel suppliers, and transport associations to develop policies that support stability in the sector. In conclusion, while fuel price reviews are economically necessary, their unpredictable implementation significantly burdens minibus operators. A more comprehensive transport policy is needed to support sustainability, with further research into alternative fuels and long-term pricing strategies.

This study assessed the impact of strategic management practices on the performance of ground handling personnel at KKIA. Specifically, it aimed to establish the existing strategy implementation practices, evaluate the influence of strategy implementation on employee performance, and explore the perceptions of ground handling personnel on strategy implementation at the airport. A mixed-methods approach was employed, integrating both quantitative and qualitative data collection techniques. Stratified simple random sampling methods were used. The sample size included 50 participants from a total population of 200 employees, which included ground handling personnel and 10 management staff for interviews. Data were collected through self-administered questionnaires and semi-structured interviews. A total of 50 questionnaires were successfully returned, yielding a response rate of 100%. Quantitative data were analyzed using SPSS for reliability and accuracy, while qualitative data were processed using NVivo software for thematic content analysis. The findings indicated that strategic management practices at KKIA significantly influenced employee performance. Training and resource provision were rated as the most effective strategic components, with 70% of respondents agreeing that training programs improved their ability to meet organizational objectives (Mean = 3.80, SD =1.340). However, the study also revealed critical gaps in employee involvement in decision-making, as 65% of employees disagreed that they were consulted in strategic decisions (Mean = 2.0, SD =1.385). Furthermore, 60% of respondents expressed dissatisfaction with how strategic management practices supported their daily tasks (Mean = 2.74, SD = 1.24). The study also found that 80% of employees felt that resource allocation was inadequate (Mean = 1.96, SD = 1.177), highlighting significant concerns about operational support. Employees who perceived strategy implementation practices as effective reported higher engagement levels, while those who felt excluded or unsupported exhibited lower morale and reduced productivity. Qualitative findings reinforced these results, with several employees raising concerns about favoritism, lack of communication, and poor workload distribution. The studys major contribution lies in its identification of key weaknesses in strategy execution at KKIA, particularly in communication (72% dissatisfaction, Mean = 2.22, SD =1.148), employee participation, and policy consistency. It was recommended that KKIA enhance communication through regular briefings, newsletters, and digital platforms to ensure employees were well-informed about strategic decisions. Additionally, management was advised to implement participatory decision-making frameworks to increase employee involvement, improve motivation, and boost overall organizational performance. Addressing these gaps would strengthen the effectiveness of strategy implementation practices at KKIA and enhance the efficiency of ground handling personnel.

This study aims to examine and analyze the effect of transformational leadership on employees adaptive performance through the mediating roles of job satisfaction and work engagement. This research employs a quantitative approach using a survey method. The population consists of all employees of the Regional Civil Service Agency (BKD) and the Regional Personnel and Human Resource Development Agency (BKPSDM) in Bengkulu Province. A total of 330 employees were selected using proportional random sampling techniques. The data were analyzed using Structural Equation Modeling (SEM). The results indicate that transformational leadership has a significant positive effect on employees adaptive performance. Job satisfaction and work engagement are proven to mediate the effect of transformational leadership on adaptive performance. Transformational leadership enhances employees job satisfaction and work engagement, which in turn improves their adaptive performance. This study offers strategic implications, suggesting that organizations need to foster transformational leadership through training, enhance job satisfaction and work engagement by creating a supportive work environment, and improve performance management systems to become more adaptive. Through these strategies, organizations can increase competitiveness, responsiveness, and innovation in the face of change.

With job satisfaction as the mediating variable, this study looks at how employee performance at PT BPR Bank Daerah Karanganyar is affected by skills and work experience. The sample was determined to be as many as 87 employees, and the analysis method used is Smart PLS 3.9. Regarding Path Coefficients, the findings indicate that Satisfaction affects performance the most, with a value as high as 6,371, while Experience affects performance the least, with a value as low as 2,794. Then, based on Indirect Effect Analysis, due to the p-value being less than 0.05, have found that job satisfaction influences performance through skills. Similarly, Experience affects performance by influencing job satisfaction, and this is also accepted.

This study assessed workforce diversity and its effect on organizational culture at the Ministry of Foreign Affairs and International Co-operation in Lusaka. The specific objectives were: to identify the existing workforce diversity traits at the Ministry of Foreign Affairs and International Co-operation in Lusaka; to determine the relationship between workforce diversity and organizational culture practices in Lusaka, and to examine the effect of workforce diversity on organisational culture in public institutions through the Ministry of Foreign Affairs and International Co-operation in Lusaka. Employing a mixed-method design, the research involved a sample of 50 respondents for a quantitative aspect while saturation method was for a qualitative design. Questionnaires were used for quantitative data while interviews were used for qualitative data. Purposive and random sampling techniques were used as sampling techniques. Quantitative data were analyzed using descriptive statistics, and qualitative responses were thematically analyzed to capture comprehensive insights. The findings reveal that the ministrys workforce is diverse in terms of gender, age, educational qualifications, and management levels. Quantitative results indicate that 70% of respondents are male, with the predominant age group being 41-50- years (40%), and 44% of the staff holding a graduate degree. Qualitative feedback further indicates that this diversity contributes positively to creativity, innovation and problem-solving within the organization. However, some challenges were identified, including communication gaps and inconsistencies in managing diverse teams, which could hinder the full potential of a diverse workforce in terms of performance and productivity. The study concludes that (1) the ministry exhibits significant workforce diversity that requires systematic monitoring;(2) there is a positive relationship between workforce diversity and effective organizational culture practices; and (3) well-managed diversity enhances overall organizational performance. Based on these conclusions, it is recommended that the ministry establishes a centralized system for monitoring diversity metrics, implement regular diversity training and team-building initiatives to foster inclusivity, and develop robust diversity management policies to ensure equitable treatment and leverage diverse perspectives.

The main aim of this study is to evaluate the contributions of Jaiz bank in granting of loan facilities to interested and qualified Nigerian citizens in the banking system 2013-2023. To achieve this aim, quantitative secondary data on loan granted by Jaiz bank Plc and thirteen interest based commercial banks is collected from their annual reports and accounts. Collected data is analyzed using descriptive statistical tools of percentages, tables, charts and figures. Public policy analytical framework that aid in finding the usefulness or otherwise of public policies guided the conduct of the study. Results from the analyzed data revealed that while interest based commercial banks are the dominant players in granting loan, loan granted by Jaiz bank is low but consistently adding to its niche 2013-2023. Similarly, the loan granted by Jaiz bank Plc has shown year in year out growth 2013-2023 thereby widening the contribution of the bank in granting loan which could otherwise be not accessed by citizens from the interest based commercial banks. The policy implications of results from this study are that policy makers need to further formulate policies that could strengthen the operations of Jaiz bank Plc. Similarly, this could have the implication of the need for policy makers to further encourage or stimulate the establishment of more non-interest banks in the Nigerian banking system.

This study evaluates the performance of Fama-French three- and five-factor models, emphasizing profitability (RMW) and investment (INV) factors in explaining stock returns. By examining these frameworks, this study seeks to enhance the understanding of market behavior and return determinants. The analysis uses NSE 500 constituents from October 1995 to September 2022, employing time-series regression to assess model efficacy through statistical measures, including intercept terms (alpha) and goodness-of-fit metrics (adjusted R²). The results show the Five-Factor Models superior explanatory power compared to the CAPM and Three-Factor specification, validating the value of profitability and investment factors in asset pricing. This study reveals the limitations of single-factor approaches while highlighting the advantages of multifactor frameworks for return prediction, portfolio optimization, and risk assessment. The 27-year dataset provides more robust insights than those of previous studies with restricted parameters, enabling the identification of market patterns across varying economic conditions. These findings advance the empirical asset pricing literature through a comparative analysis of competing models in the Indian equity context, with implications for investment strategies and financial decision-making.

In todays complex and rapidly evolving business landscape, ensuring robust audit quality is crucial for stakeholders. While extensive research has traditionally focused on internal factors within the auditing profession, there is a growing recognition of the need to adopt a broader, multi-stakeholder approach to enhance audit quality. This systematic literature review examines the enhancement of the audit quality framework through a multi-stakeholder approach, highlighting the roles and interactions of various stakeholders, including auditors, regulators, users, management, and those involved in governance. The review synthesizes existing studies, reports, and academic research to provide comprehensive insights into the multi-dimensional aspects of audit quality within a collaborative ecosystem. The objectives of the literature review are to identify and analyze the key stakeholders and their unique contributions to the audit process. Findings from the review demonstrate that a multi-stakeholder approach, as advocated by the International Auditing and Assurance Standards Board (IAASB), offers promising prospects for enhancing audit quality. Collaboration among stakeholders is a critical factor in ensuring the effectiveness of the approach. The literature review concludes with a call for further research to address knowledge gaps and explore emerging technologies impact on audit quality within a multi-stakeholder context.

The own shares represent an item of financial reporting increasingly present in enterprises balance sheets. This item represents shares that the company previously issued and, for various reasons, decided to repurchase on the market. The legislative process and practice regarding the recognition of this item in the balance sheet of enterprises have undergone multiple changes over time. In this, we will highlight these doctrinal and legislative developments that have occurred in Italy.

This study investigates the determinants of sustainability in U.S. equity mutual funds, focusing on the influence of involvement in controversial industries on sustainability scores. Utilizing a dataset of 1274 funds from Morningstar Direct, the research applies multiple linear regression and Principal Component Analysis (PCA) to identify key variables affecting the Portfolio Corporate Sustainability Score. The findings indicate significant impacts from involvement in fur and specialty leather, adult entertainment, genetically modified organisms (GMO), and thermal coal. The study highlights the importance of exclusion policies and advanced analytical tools in enhancing sustainability. Despite some counterintuitive results, particularly concerning palm oil, the analysis provides a comprehensive understanding of how controversial product involvement shapes sustainability outcomes in mutual funds.

Research Objectives, explore the impact of operational efficiency and operational productivity on EBITDA Margin, and examine the comparison of each variable during and after the pandemic. Research methodology, the study used secondary data, data sources from the Annual Reports of healthcare sector companies listed on the Indonesia Stock Exchange in 2020-2023. The results of the study showed that efficiency had a positive and significant effect on EBITDA Margin, then productivity did not affect EBITDA Margin. While the profit margin, asset turnover and EBITDA Margin variables during the pandemic were better than after the pandemic. While the cost recovery rate and receivables turnover variables after the pandemic were better than during the pandemic. Conclusion, to create a high EBITDA Margin, efficiency must be increased, while with the targeted EBITDA Margin the company can determine high productivity. Generally, the performance of healthcare sector companies during the pandemic is better. Suggestions, further researchers can research efforts to increase EBITDA Margin.

Indonesia performs worse in innovation outputs than innovation inputs in 2024. This year Indonesia ranks 54th in innovation inputs and Indonesia was included in upper middle-income group together with countries such as China, Thailand, Brazil, Republic of Moldova, South Africa, Jamaica. One of the efforts to become a world-class intellectual property office is the Intellectual Property Office in a country by implementing dynamic governance that has the characteristics of thinking ahead, thinking again, thinking across, able people and agile process. Therefore, in order to implement dynamic governance, it is necessary to study what form of intellectual property office is appropriate that is able to become a world-class intellectual property office, whether in the form of a directorate under the Ministry of Law, whether in the form of an autonomous body or whether in the form of state own enterprise. From the comparison results between Fuzzy VIKOR and Fuzzy TOPSIS, there are almost similarities in determine the appropriate organizational form for managing intellectual property office in Indonesia based on dynamic governance and dynamic capabilities, only different in the first and second options. For Fuzzy VIKOR, the first option is Intellectual Property State-Owned Enterprise, while for Fuzzy TOPSIS, the first option is Intellectual Property Agency. The second option Fuzzy VIKOR is Intellectual Property Agency and second option Fuzzy TOPSIS is Intellectual Property State-Owned Enterprise. The third option for Fuzzy VIKOR and Fuzzy TOPSIS is the same, namely Directorate General of Intellectual Property (DJKI) Ministry of Law RI.

The purpose of this study is to determine, analyze the Influence of Accountant Professional Ethics, Good Corporate Governance, Forensic Audit to eliminate Fraud and improve Company Performance. The study was conducted using a qualitative method by conducting a Literature study, previous research and interviewing 10 Accounting Masters Students of Stie Yai Jakarta. And conducting triangulation stages with Forum Group Discussion (FGD), to align opinions. Conducting discussion analysis and finally drawing conclusions. The results are that Accountant Professional Ethics, Good Corporate Governance (GCG), Forensic Audit have an effect on eliminating Fraud and improving Company Performance.

The public pension industry is a bound time bound industry that exists to pay out timely benefit payments. This study was purposed to examine the effects of human resource factors on time management at the national pension scheme authority (NAPSA) so that there is timeliness and efficiency in the provision of services to the public. Pragmatism philosophy was used to guide the mixed methods particularly the explanation sequential method. Questionnaires and In-depth interviews were used to collect data from the sample of 212 derived based on Yamane formula. The Quantitative data analysis used Multi regression analysis whereas Qualitative data was analysed using thematic analysis. Limitations were identified. The first objective was in line with hypothesis H1 (ß = 1.157, t = 5.182, p < 0.001) which established a positive correlation and was accepted. Second objective was in line with hypothesis H2(ß = -0.810, t = -4.834, p < 0.001) showed a positive correlation and was accepted. The third objective was in line with hypothesis H3 (ß = 0.454, t = 1,812, p > 0.050 (0.072)) showed a negative correlation and was not accepted. In the first objective the variable extent agreeable to mechanisms to account for one time at work showed a high statistic of 22.5% neutral. These statistics were a strong indicator that accountability of ones at work was not fully in place in various units. The second objective noted that the prevalence of Hr factors scored 54% agreement and the variable how well time management was understood showed 56% agreement. The last objective, which was based on strategies to enhance time management showed that discipline was at 55.5% agreeableness followed by target setting at 54% agreeableness. Implications brought about by the study through the theories used concluded that management had to pay more attention to several human resource factors as failure would lead to time management problems. Further research can be based on how time management has impacted the legal framework of the public pension organization.

In this article, the authors will summarize and analyze issues related to the method of payment by letter credit (L/C), disputes that may arise between the parties during the implementation process and legal regulations on resolving such disputes by Online Alternative Disputes Resolution (ODR). The article also points out the advantages and disadvantages of the method of resolving disputes related to L/C by ODR. From there, the authors make assessments and recommendations so that the parties using L/C can resolve disputes effectively by ODR to maintain and develop business relationships in the future.

Fraud acts are classified into three groups, namely corruption, asset theft, and fabricated financial reports. Corruption in Indonesia has many extraordinary economic crimes. The aim of this research is to explain the impact of forensic audits and internal audits in eliminating corruption. Descriptive qualitative research method with 10 student actors who have worked as external auditors in Public Accounting Firms and Company internal auditors, literature review, previous research, phenomena in society, interviews, eliminating subjectivity by triangulation with FGD, discussion and conclusions. The result is that Forensic Audit is a literature review to build hypotheses that can be used for further research. The results of this research are that forensic audits & internal audits have a good impact on eliminating corruption.

The present research examines the impact of global supply chain disruptions on the profitability of small and medium-sized enterprises (SMEs) in chosen Asian nations. The study aims to contribute to a crucial knowledge gap in the literature by examining how SMEs, particularly in emerging economies, manage financial hardship due to freight costs, supply shortages, and logistics risk. A quantitative approach was adopted and a survey research method was applied to collect primary data from 385 respondents of SME owners, logistics practitioners, and supply chain management students. A 5-point Likert scale questionnaire was utilized and analysis of the data involved descriptive statistics, Cronbachs Alpha, exploratory factor analysis, linear regression and moderator analysis using SPSS. The study discovers freight costs and supply shortages sharply negatively impact SMEs profitability. In addition, the findings reveal SMEs with access to digital logistic tools have greater levels of supply chain shock resilience on SMEs profitability. The research contributes to the scholarly literature on SME profitability in situations of international supply chain disruption in Asian economies. The research identifies insights of practical value to policymakers and entrepreneur intent on constructing SME resilience in todays more complex global trading world.

This study investigates value addition opportunities in the Zambian poultry industry, with a specific focus on the canned chicken product. The global poultry industry is well-established within the agricultural sector and plays a key role in the manufacturing sector, a trend also evident in Zambia. However, one significant challenge faced by the poultry sector in Lusaka is the failure to identify strategic opportunities for enhancing value, which threatens the industrys productivity and growth. The aim of this study was to explore food security and value addition opportunities within the Zambian poultry industry. The studys objectives included exploring consumer perceptions of canned chicken in Zambia, determining the number of consumers willing to buy canned chicken, and identifying value addition opportunities for canned chicken. The research was guided by a pragmatist philosophy, employing an explanatory sequential mixed-method design. Quantitative data were collected through structured questionnaires administered to 290 respondents, achieving a response rate of 75.3%. Qualitative insights were obtained through in-depth interviews with 10 key informants, including poultry farmers, consumers, supermarket representatives, and technical experts, focusing on the Lilayi area in Lusaka South. The findings indicated that purchasing behavior for chicken was significantly influenced by factors such as price, quality, and availability. Among respondents, 41.38% expressed willingness to purchase canned chicken, while an equal percentage indicated reluctance, and 17.24% remained undecided. This underscores the need for targeted awareness campaigns to address skepticism and generate interest. Frequent chicken consumers and regular supermarket shoppers exhibited a higher level of familiarity with and interest in canned chicken products. Price sensitivity emerged as a critical determinant, with most respondents favoring a price range of K20–K39 for a 500g can. These findings offer actionable insights for policymakers, industry stakeholders, and marketers seeking to promote the adoption of value-added poultry products, thereby enhancing industrial growth and consumer satisfaction. The findings align with Akinmoladun et al. (2021), who highlighted the importance of consumer preferences for convenience foods in sub-Saharan Africa. The study recommends that manufacturers focus on affordable pricing, potentially through smaller packaging or bundles, and implement educational campaigns highlighting convenience, nutrition, and cost-effectiveness. Future research should examine consumer perceptions of value-added products, market feasibility in rural areas, and the effectiveness of targeted marketing strategies to drive product acceptance.

This study aims to determine the effect of Womens Leadership, Reward and Punishment on Employee Work Discipline of PT Baling - Baling Bambu. The research population in this study were all employees of PT Baling - Baling Bambu, while the sample of this study were 44 employees. This type of research is associative research. Data processing in this study using SPSS 2.6 for Windows, where validity test, reliability test, classical assumption test, f test, significance test (t test), coefficient of determination test (R2) and multiple linear regression test are carried out. based on the results of the analysis, all variables partially affect which Women, Reward and Punishment on Work Discipline of Employees of PT Baling - Baling Bambu. Based on this, it is recommended that PT Baling - Baling Bambu can improve Womens Leadership, Reward and Punishment to increase employee comfort and satisfaction resulting in Employee Work Discipline of PT Baling - Baling Bambu.

Objectives: In 2020, Bangladesh faced severe floods from heavy rains, impacting health in rural areas, but information on risk factors was lacking. Thus, the study aims to assess the health effects in coastal areas due to environmental risk factors and inadequate disaster management systems. Study Design: This study first reviews the existing disaster information management system, focusing specifically on how to collect health information from residents of Bangladesh. Second, a questionnaire survey and two focus group discussions were conducted in August 2021 in two subdistricts in the coastal area. Logistic regression analysis was then conducted to assess environmental health effects. Methods: This study was developed using a combination of qualitative and quantitative research methods, making it a mixed-method study. Odds ratios with 95% confidence intervals of disease incidence from each environmental factor were calculated. Descriptive analysis and data visualization were conducted using Microsoft Excel for Focus Group Discussion data. Results: Out of 168 participants, 82.73% were directly affected, with 44% evacuated. Water supply (60.43%) and sanitation (69%) were severely disrupted. Over half couldnt access drinking water (62%), food (59.71%), or medicine (72%). People without access to medicine during floods had more experiences of diarrhea [Odds ratio: 2.23 (95% CI: 1.10-4.48)], worsening their mental health [3.80 (95% CI: 1.56-9.26)] compared with people who could access it. Conclusion: In remote coastal areas, floods disrupted sanitation, food, drinking water, and health. This study compared the effects of the 2020 floods on the physical and mental well-being of those who were directly and indirectly affected.

This study investigates how the external environment, organizational structure, people, and technology impact the performance of Fast-Moving Consumer Goods (FMCG) companies in Nigeria. A quantitative approach surveyed 291 top-level managers from a population of 1207, employing a structured questionnaire and statistical analysis via SPSS, focusing on linear regression to evaluate the relationships between variables. The results indicate that all four factors significantly and positively influence organizational performance. Specifically, a decentralized and adaptive organizational structure and a dynamic external environment were strong predictors of improved performance, aligning with contingency theory principles. The findings also emphasize the importance of human resources; effective HR management practices, especially within a supportive and flexible organizational context, markedly enhance performance. Technology, while positively affecting performance, shows optimal impact when aligned with organizational structures that effectively integrate technological innovations. In conclusion, the study emphasizes the critical role of aligning external environment, organizational structure, people, and technology to boost organizational performance. Implications highlight the need for FMCG firms to adopt decentralized, adaptive structures and integrate strategic HR practices. Technological investments should align with organizational changes to maximize benefits. Recommendations include fostering adaptive structures, strategically integrating HR practices, aligning technology with organizational frameworks, and continuously adjusting organizational strategies to external environmental dynamics for sustained competitive advantage.

The background of this research is the importance of an organization building a culture of innovation as a tool to increase the growth of an organization on the one hand, on the other hand, the growth of an organization certainly cannot be separated from employee performance and the leadership model applied in the organization. This study aims to reveal the effect of transformational leadership on employee performance with a culture of innovation as a mediating variable. This research uses a quantitative approach with a survey method. Respondent research as many as 78 employees of a private bank in the city of Magelang central Java Indonesia. The data collection technique was a questionnaire and the data was analysed with Partial Least Square (PLS). The results revealed that transformational leadership influences both directly and indirectly through innovation culture as an intervening variable on employees performance. The results of this study emphasize the important role of a leader who applies a transformational leadership model to be able to foster a culture of innovation and improve employee performance.

This study explores how satisfied patients are with the services provided by community clinics (CCs) in rural areas of Meherpur, Bangladesh. The main goals are to understand the background of the patients who use these clinics, to assess the level of patient satisfaction with the services they receive, and determine what problems exist in service delivery. Patient satisfaction was evaluated using the SERVQUAL model, which looks at five key areas: physical facilities and equipment (tangibility), dependability of service (reliability), prompt response from staff (responsiveness), trust in healthcare providers (assurance), and caring behavior (empathy). In addition, the study examined how easy it is for patients to access the clinic and whether they find treatment costs affordable. Data were collected using a purposive sampling technique through a survey of 300 patients, using structured questionnaires, and analyzed through descriptive statistics and multiple regression techniques. The results showed that all five SERVQUAL dimensions and the two extra factors—access and cost significantly influenced patients satisfaction. Reliability was the most influential factor, followed by assurance, empathy, tangibility, responsiveness, and access. Conversely, treatment cost had a negative and significant effect, indicating that an increase of expense reduces patient satisfaction. The models R-squared value of 0.81 confirms its robustness in explaining patient satisfaction. The study also found significant service barriers include a lack of trained doctors, inefficient nursing staff, insufficient medicine, and poor sanitation. The findings emphasize the need for better staffing, infrastructure, cost transparency, and community engagement to improve community clinics service quality and patient outcomes in rural Bangladesh.

One of the financial revenue aspects is local revenue which is one of the main financial sources in order to finance the implementation of local government. In Indonesia, there is an imbalance in the income obtained in each region so this study aims to analyze the effect of local taxes and local levies on local own-source revenue (PAD) by considering the moderating role of population based on the perspective of stewardship theory. The results showed that local taxes have a positive but insignificant effect on PAD, which indicates that although local taxes are one of the main sources of revenue, the effectiveness of collection still faces various obstacles such as the level of taxpayer compliance and dependence on central transfers. Meanwhile, local retribution has a positive and significant influence on PAD. In addition, this study found that population size is not able to moderate the effect of local taxes on PAD, while population size is able to moderate the effect of local retribution on PAD with a weakening effect. This suggests that although a large population may increase the potential revenue of user charges, people with higher purchasing power tend to choose private services over public services that are subject to user charges. The implications of this study emphasize the importance of increasing the effectiveness of local fiscal policy by optimizing tax and levy collection, improving the quality of public services, and diversifying revenue sources to strengthen local fiscal independence. By adopting the stewardship theory approach, local governments are expected to increase public trust and encourage sustainable regional development.

The aim of this study was to assess the effect of road infrastructure development on market accessibility among manufacturing Micro, Small and Medium-sized Enterprises (MSMEs) in Lusaka, Zambia. Infrastructure development is a critical factor in promoting economic growth and development, particularly among Micro, Small and Medium Enterprises (MSMES). According to the World Bank (2019), infrastructure development can have a significant effect on the growth and competitiveness of MSMEs. Despite the importance of road infrastructure development for the growth and competitiveness of manufacturing MSMEs in Zambia, there is a significant gap in the existing literature on the effect of infrastructure development on market accessibility among manufacturing MSMEs. Specific objectives included examining the effect of road infrastructure on market accessibility, evaluating key infrastructure factors affecting market access, and to determine the strategies that can be implemented to overcome accessibility challenges faced by MSMES. The study utilized a survey of 240 respondents from various MSMEs in Lusaka and 22 participants who were purposively selected. The study adopted a mixed methods approach combining both qualitative and quantitative. Key findings revealed that improved road infrastructure positively influences market accessibility by reducing transportation costs, enhancing delivery times, and opening new market opportunities. However, challenges such as poor road quality, traffic congestion, and high transportation costs persist. The Chi-Square test results indicated a significant association between the quality of road infrastructure and market accessibility perceptions among MSMEs. Several infrastructure projects, including the, great East Road Rehabilitation, Great North Road Expansion, and Tokyo Road (Ring Road), were highlighted for their positive impact on market accessibility. Thus, the study concluded that continued investment in road infrastructure is crucial for the growth and development of MSMEs, and addressing the identified challenges can further enhance market access and contribute to regional economic development. The findings underscore the need for continuous investment in road infrastructure to support MSMEs and foster economic growth.