Today, the era of COVID 19 has exacerbated the problem of financial fraud. Indeed, many companies are migrating to remote virtual working environments, where fraudsters can find new ways to bypass existing controls, especially those that are important for the preparation of annual financial statements. Thus, this new economic environment can weaken internal controls and increase the risk of fraud. The aim of this paper to identify the effect of the COVID 19 pandemic on the aggravation of the problem of financial fraud and to emphasize the role of the board of directors in detecting financial fraud.

The existence of innovative activities in this article leads to technological changes, which are carried out using other technological regime technologies. In this context, it is stated that the innovative activity of enterprises, which serve as a basis for sustainable economic development, is an important component and condition of sustainable economic development. At the same time, the analysis of the essence of innovative activity of enterprises, the issues of ensuring sustainable economic development through the development of a mechanism of innovative activity, taking into account the innovative area of the enterprise.

This study purposes to know the factors influencing loyalty of consumer at franchised pharmacies in the City of Surabaya passing through satisfaction variable of consumer as intervening variable. This research used quantitative method namely path analysis. Sampling technique was carried out according to accidental by taking respondents who happened to be at the research place. Collecting data in this study exerted was distributing questionnaires. The result of study showed that the dimension of service quality that are tangible, reliability, responsiveness, assurance, empathy which effected on consumer loyalty through the satisfaction of consumer as intervening variable to franchised pharmacies. To increase loyalty of consumer, the person in charge of the pharmacy should focus on improving tangible, reliable, assurance and empathy variables that proven to have an effect on loyalty of consumer at the company s franchised pharmacies.

Online learning was applied during the COVID-19 pandemic in almost all universities in Indonesia. Online learning needs to be evaluated for its effectiveness, especially regarding the responses from students. This study examines the effect of e-Service Quality on e-Trust and e-Satisfaction during the covid-19 pandemic. The study was conducted on 1,212 students who have participated in online learning by distributing online questionnaires. The analytical tools used are SPSS and WarpPLS. The results of this study indicate that e-service quality has a significant positive effect on e-trust, e-service quality has a significant positive effect on e-satisfaction, and e-trust has a significant positive effect on e-satisfaction.

The purpose of this study was to analyze the effect of the mechanism corporate governance and company characteristics to disclosure intellectual capital in pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The population of this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study was 6 pharmaceutical companies which were determined through purposive sampling. This study analyzes the companys annual report using the method content analysis. Data analysis was carried out by classical assumption test, hypothesis testing and multiple regression analysis methods. The results of this study indicate that the size of the board of commissioners, the number of meetings of the board of commissioners, and profitability have an effect partially or simultaneously on disclosure. intellectual capital. Meanwhile, independent commissioners, audit committees, number of audit committee meetings, company size, and leverage has no partial or simultaneous effect on disclosure intellectual capital. KEYWORDS:

This study aims to analyze financial feasibility and develop strategies for developing Black Souldier Fly (BSF) maggot cultivation business. The research location in Omah Maggot Warna Warni, which is located in the village of Puntir Martopuro, Purwosari Pasuruan, was chosen with the consideration of having good prospects for BSF maggot cultivation. Respondents include 4 resource persons who are directly involved in maggot cultivation. The analysis used is a quantitative financial analysis by calculating the value (Net B/C, NPV, IRR, and Payback Period and BEP) with a discount factor (DF) of 11 percent. Sensitivity analysis was used to determine the sensitivity of BSF maggot cultivation to a decrease in production which was conditioned by a 10% to 40% decrease in production. Descriptive analysis with SWOT analysis is used to find strategies for developing Maggot Cultivation Business. The results showed that maggot cultivation was profitable to cultivate. This business is feasible because the NPV and Net B/C values are greater than 1, and the IRR value is higher than the interest rate. Based on the SWOT analysis, it shows that the position of the internal-external matrix of the Omah Maggot Warna Warni maggot cultivation business is in quadrant II or the growth and development strategy with the IFAS factor value of 2.39 and EFAS 3.03. This phase shows that the colorful Omah Maggot maggot cultivation business is undergoing a growth stage and must be developed because it has great potential to develop. The priority of the BSF maggot cultivation development strategy is to improve the quality of maggots, expand network marketing, and increase the use of cultivation technology and collaborate with the local government for the development of the Colorful Omah Maggot maggot cultivation business.

The study compares foreign and local brands, focusing on Ermenegildo Zegna, Brioni, and local brands, in order to uncover the elements that impact customers brand choice decisions in Thailand. The study looked at the elements that influence a customer s decision to buy a custom-made suit, in order to figure out what the most important component is. Understanding how Marketing Mixed affects customer happiness and purchase decisions is especially important. The second goal is to investigate how brand equity affects sales, with a particular focus on customer brand preferences and market expansion. The author chose the survey approach for this study, which is a quantitative research. Data was collected at random online through 346 legitimate questionnaires, and data was analyzed using cross tabulation and multinomial logistic regression. The study s findings show that all of the investigated factors, including product, price, location, promotion, brand equity, and customer purchase behavior determinants, have a positive impact on tailoring s customer brand choice decision in Thailand, with some specifications of each factor being found to be significant. Finally, when comparing these three brands, certain results are noteworthy.

Women constitute about half of the population of Nigeria and thus a critical mass in the human capital of the country. They make significant contributions to social and economic development of the society, yet they are never appreciated nor supported by public or private institutions. Recently there have been a growing number of women in construction labour work in the Nigerian Construction Sector (NCS) - an area hitherto exclusively preserved of the male folks. This study investigates aspects of social and economic conditions of women construction labourers (WCLs) in Ondo State Southwest Nigeria. Convenience and Snowball sampling were used to sample 101 WCLs. Simple descriptive statistics was used to analyze the data. The result indicates that most WCLs are low in education and skills hence they mostly participate in supportive roles that are energetic. The WCLs are exposed to multiple risks due to poor Health, Safety and Environment (HSE), welfare and social protection of Nigerian Construction Contractors (NCCs) in the informal construction sub sector of the NCS. The study recommends for the improvement and enforcement of HSE standards, welfare package and training in the NCS.

This research focuses on the state of a company s valuation, which is always changing. The utilized variables to estimate firm value include free cash flow and interest rates, both of which have a positive relationship with company s value. The second purpose is to investigate the current situation of investment opportunities in industrial companies that are similarly highly volatile. The availability of free cash flow indicates the interest rate has a positive relationship with the investment opportunity set. An explanatory research design is used in this study, which aims to examine the correlation between variables. The manufacturing companies that were listed on the Indonesia Stock Exchange between 2013 and 2018 are the focus of this study. Thus, data were collected from 612 units using a purposive sampling technique. The findings reveal that whereas free cash flow has a strong positive indirect effect on company value via mediating the investment opportunity set, interest rates have a negative and minor indirect effect on firm value via mediating the investment opportunity set.

In the past few years a shift is seen in the use of Corporate Social Responsibility (CSR) to a Human Social Responsibility (HSR) approach. This is based on the idea that a business has its employees as a resource and not just a beneficiary of the CSR practices of this business, and that employees are the sustained element of CSR as they can impact its objectives and scope with ease due to interaction with management and community at the same time. This research reviews literature related to both areas and the reasons such shift is seen in different business industries, and how HSR is handled by employees at different levels of the organization, as well as the limitations related to HSR.

The study compares foreign and local brands, focusing on Ermenegildo Zegna, Brioni, and local brands, in order to uncover the elements that impact customers brand choice decisions in Thailand. The study looked at the elements that influence a customer s decision to buy a custom-made suit, in order to figure out what the most important component is. Understanding how Marketing Mixed affects customer happiness and purchase decisions is especially important. The second goal is to investigate how brand equity affects sales, with a particular focus on customer brand preferences and market expansion. The author chose the survey approach for this study, which is a quantitative research. Data was collected at random online through 346 legitimate questionnaires, and data was analyzed using cross tabulation and multinomial logistic regression. The study s findings show that all of the investigated factors, including product, price, location, promotion, brand equity, and customer purchase behavior determinants, have a positive impact on tailoring s customer brand choice decision in Thailand, with some specifications of each factor being found to be significant. Finally, when comparing these three brands, certain results are noteworthy.

The paper examines the principles of the Predictive Software Engineering (PSE) framework. The authors examine how PSE enables custom software development companies to offer transparent services and products while staying within the intended budget and a guaranteed budget. The paper will cover all 7 principles of PSE: (1) Meaningful Customer Care, (2) Transparent End-to-End Control, (3) Proven Productivity, (4) Efficient Distributed Teams, (5) Disciplined Agile Delivery Process, (6) Measurable Quality Management and Technical Debt Reduction, and (7) Sound Human Development.

No country is an island. The globalization phenomenon is making all countries to be interdependent. The external sector environment has become critical for the success of every country and internal balance. Thus, it has become important to examine how much the externa sector environment impact on the performance of the domestic economy. The present study, therefore, examined the influence of Nigerian external sector environment on the performance of the Nigerian manufacturing sector between 1981 and 2019. The study adopted exp-post research design approach and the Autoregressive Distributed Lag (ARDL) model estimation techniques. The empirical model consists of the Nigerian manufacturing sector output index as the dependent variable and exchange rate, trade openness, and foreign direct investment as independent variables and external sector environment variables. Test of unit root results indicated that the variables have mix order of integration, while the co integration analysis results indicated that the variables in the model have stable long run relationship. Estimate of the ARDL model reveals that in the short run exchange rate variations have negative, but significant effect on manufacturing sector performance, while trade openness, and FDI have positive but insignificant influence on the manufacturing sector performance in the short run. In the long run, exchange rate level and FDI inflows have positive and significant effect on the manufacturing sector performance, while trade openness has negative and significant effect on the Nigerian manufacturing sector performance. The study therefore conclude that the Nigerian external sector Environment has significant influence on the performance of the Nigerian manufacturing sector.

The influence of capital structure on deposit money bank financial performance was explored in this study. The secondary data was gathered from the annual reports and accounts of the 14 sampled Deposit Money Banks from 2014 to 2018, and generalized least square multiple regression was used to evaluate the secondary data. According to the findings, total debt to total assets, total debt to total equity, and long-term debt to total assets have little bearing on the financial performance of Nigerian banks. The study also discovered that the ratio of short-term debt to total assets has a considerable influence on a banks financial success. In light of the findings, it is suggested that bank management strive diligently to reduce the short-term debt to total assets component of their capital structure, since this has a detrimental impact on their financial performance. They also have a tendency to enhance the ratio of total debt to total assets since it improves their financial performance. Long-term debt to total assets ratios should be reduced in capital structure components since they have a negative impact on financial performance.

This study aimed at analyzing three different turnovers of current asset elements: the inventory turnover, the cash turnover, and the receivable turnover on profitability. Data is taken in the form of financial statements from the public companies of the telecommunication sector during four quarters of 2020. The panel data is processed from 9 companies or 36 observations using the Eview9 application and produced the fixed effect model as the best regression. The results indicate that the cash turnover has a significantly positive effect on profitability, whereas the inventory turnover and the receivable turnover have not significantly any effect on profitability. Therefore, the study concluded that the cash turnover was the one of current assets turnover that effected on the profitability of the public company telecommunication sector in Indonesia. It implied to the public companies of telecommunication sectors to choose the appropriate turnover model to achieve the maximum profitability during the Covid-19 pandemic.

This study aims to identify policies, levels of imports, production and consumption in East Java, to analyze the impact of rice import tariff policies on production and consumption and also the community welfare changes in East Java. The data that used in this study are secondary data from the Central Statistics Agency (BPS), BULOG, and other research. The method of analysis uses the 2SLS simultaneous equation and the economic surplus simulation. The results showed that from 2004 to 2018, East Java always had a higher rice production rate than the consumption, but still continued to do rice import to maintain price stabilization. The simulation of a tariff increase causes an increase in production and a decrease in consumption, and vice versa. Liberalization of the rice trade (tariff exemption) has led to greater economic welfare, but from a distribution point of view, producers receive a smaller surplus than consumers, which means that the benefit distribution aspect of government policies is not realized, so the government must pay more attention to producer surpluses and consumer surpluses without much disadvantage one of the parties.

Higher education is considered as the shield of the nations and the benchmark of progress, it is essential for it to be sustainable and to have continuous development. Private Higher Education plays a key role in the UAE, attracting many students. There is a great competition between these institutions in terms of providing the appropriate educational services, to win and satisfy the stakeholders. Undoubtedly, the satisfaction of stakeholders with the quality of educational services provided is the primary concern of any educational institution. The focus on the student takes special. However, the satisfaction of the staff who works to provide this service is also important and to be taken care of with high importance. Hence, the main purpose of this study is to focus on the quality of higher education services and its impact on the internal stakeholders satisfaction in the private higher education institutions in the UAE. HEdPERF and SERVPERF compiled scale was used for evaluating service quality and internal stakeholders satisfaction and survey method utilized to gather the data. A total number of 1264 students, 54 Professors and 93 non- academic staff participated in the survey.

This study aims to analyze sticky cost behavior of agricultural sector industry in Indonesia and the effect of capital intensity, current ratio, profitability, employee intensity, tax, and leverage on sticky cost in agricultural sector industry. There are seven agricultural sector industries used as the sample. The data used in this study was obtained from yearly financial reports of agricultural sector industries from 2015 to 2019. The analysis technique used in this study is panel data regression. The Current ratio, Profitability and Leverage has a positive and significant effect towards the sticky cost, whereas Capital intensity, Employee intensity, and Tax have no significant effect towards the sticky cost.

The purpose of this study was to determine and analyze the effect of kaizen and innovation management on Organizational Sustainability through Green Supply Chain Management in the Palm Oil Industry in North Sumatra Province. The independent variables in this study are kaizen and innovation management, the intervening variable in this study is Green Supply Chain Management, while the independent variable is organizational sustainability. The population in this study were 127 palm oil processing companies located in North Sumatra. Samples were selected using saturated samples. The data was processed using the SEM method with SmartPLS 3.0. The results of this study prove that the application of kaizen has no effect on organizational sustainability in oil palm processing companies in North Sumatra. Innovation management has a positive and significant effect on organizational sustainability, kaizen has a positive and significant effect on green supply chain management, innovation management has no effect on green supply chain management, green supply chain management has a positive and significant impact on organizational sustainability, green supply chain management mediates relations kaizen on organizational sustainability, while green supply chain management does not mediate the relationship between innovation management and organizational sustainability in palm oil processing companies in North Sumatra.

Cultural heritage in Greece is natural and also, sources from human activity. Thus, it needs to be protected as a whole by the state. For such a reason, local responsible authorities cooperate with the Ministry of Culture and with each other, in order to manage the cultural and natural heritage of the country. A remarkable number of monuments are included in the World Cultural Heritage list of UNESCO. The Tobacco Museum in Kavala is a unique of its kind and an industrial museum. It is located in the building of the National Tobacco Association and is a thematic museum, as it includes documents and material about tobacco and its history in the town. It shows the procedure of manufacturing tobacco, as well as its agricultural and industrial process. By applying the model of Organized Behavior for the visitor, it has been conducted that visitors’ intentions are strongly related to the communication with the personnel of the museum and the services provided.

Today, brand is a strategic requirement for organizations, which allows the creation of greater values for customers and sustainable competitive advantages of companies. Creating a strong brand in the market is the primary goal of many organizations. A strong brand can build up customer confidence for the purchase of goods and services, giving them a greater appreciation of the intangibles. Given the importance of the brand in marketing studies, this paper was conducted to investigate the effect of brand ambidexterity on brand performance and commitment. The research population consists of all customers of Kaleh brand in Rasht, Iran. Since the population size was not known, a sample size of n= 384 people was selected using the Cochran s formula for infinite population as well as Krejcie & Morgan table to ensure sampling adequacy. Structural equation modeling (SEM) using partial least squares (PLS) method were also used for data analysis. The results show that brand ambidexterity (exploitation and exploration) affects brand performance. The results also suggested that brand performance affects brand image, brand reputation and brand commitment.

This research aims to analyze the forms of womens empowerment and their benefits for women and for tourist villages. This research uses qualitative methods with a case study approach in the tourist village of Tetebatu, on the island of Lombok, Indonesia. The data was obtained through observations, interviews and documentation which were then analyzed using the Miles and Huberman models. The results of the study found that the form of women empowerment in Tetebatu village consists of three categories, namely economic empowerment where this empowerment emphasizes increasing entrepreneurship skills, increasing ability in marketing, improving trying skills and increasing employment opportunities. The second category is socio-cultural empowerment where this empowerment emphasizes increasing womens capacity including the capacity of Tetebatu village such as improving foreign language skills, communication, skills and marketing. Likewise with the increase in village capacity in the form of maintained cultural sustainability, infrastructure progress and environmental cleanliness. The latter is political empowerment where this empowerment emphasizes the ability of women in making decisions and able to mobilize aspirations related to personal and group life through deliberation or consensus.

E-filing and e-form are considered as online tools that may be utilized as an alternative for taxpayers to report their annual tax returns. These two applications are expected to be used as the right solution for taxpayers to carry out their tax obligations during the Covid-19 pandemic. Reporting of the Annual Individual Income Tax Return at Regional Office of Directorate General of Taxes of North Sumatra I in 2021 was found to increase by 16.13% compared to 2020. However, in the preliminary survey results, the taxpayers were found tending to queue at the Tax Service Office to report the Annual Tax Return manually. Referring to this phenomenon, this study was conducted to identify the behavior of individual taxpayers towards the use of e-filing and e-forms in the submission of the Annual Tax Return. This study was classified as a qualitative study with a naturalistic model. This interpretive study was carried out by using a phenomenological approach. 12 Individual Taxpayers were involved in this study as participants, which were determined through criterion sampling technique. The data of this study were collected by means of the natural setting method with observation techniques, in-depth interviews, and literature study. The collected data were then analyzed by using data analysis techniques of phenomenological study according to Creswell with the assistance of NVivo 11 plus software through the stages of analysis, including data input, coding, exploration, visualization, and presentation. The results showed that e-filing and e-form information systems, which tend to have complexities in terms of procedures and various features in data entry in Annual Tax Return reporting, were found to be capable of creating lazy behavior of taxpayers in the submission of the Annual Tax Return. The complexity faced by taxpayers tended to be caused by a complete lack of knowledge of the use of e-filing and e-form information systems. This was caused by the lack of socialization distributed to individual taxpayers by the DGT. Nevertheless, taxpayers were still found to be reporting their Annual Tax Return, out to avoid tax penalties.

The Corona Virus pandemic that has hit almost all countries, including Indonesia, especially in the province of Banten, which is part of Indonesia, is geographically located to the west of the national capital, namely Jakarta, with a distance of approximately two hours away, with a population of 11,904.562 people, which became the location of the research which was held in 2021, with research samples taken randomly as many as 311 respondents with characteristics as lower middle class people who live in cities and districts in Banten province as the main data source.

Africa in general and precisely Sub-Saharan Africa (SSA) has been performing dismally in economic freedom determination parameters. This has substantially diminishes the probabilities of keeping up with other regions which have so far flourished in terms of sustainable economic and human development as highlighted through economic freedom index by the Heritage Foundation 2021. It is for this reason that this study purpose to investigate the influence of value added components of GDP on economic freedom. This is explored using a panel of 40 Sub-Saharan African (SSA) countries from 1995 to 2019. Using both conventional unit root and co-integration tests showed that all the series are stationary and co-integrated of order one I(1). Further estimations on the long-run relationship using dynamic panel econometric techniques key in accounting for panel data hiccups. Specifically, fixed effect and general method of moments which is adopted to discourse concerns of endogeneity and serial correlation commonly associated with panel data. Key significant results based on GMM indicate that both value added growth components of industry and service sectors positively and significantly influences economic freedom but the effect is negative regarding value added from agriculture sector. Inward FDI was equally found to positively influence for the overall score of economic freedom for SSA The practical implication is that for an increasing economic freedom, SSA economies or decision makers should gear for policies that improve industrial production by creating an enabling environment, encouraging the service sector through incentives and tax holidays, diversify agriculture and minimize wasteful FDI inflow. All these are critical in a bid to the realization of competitive economic freedom in SSA.

Timeliness in the submission of financial statements is an important factor in the relevant presentation information. This research is a proof of concept function analytically and experimentally. This study aims to determine the effect of company performance on timeliness submission of financial reports with good corporate governance as a moderating variable. The object of this research is a manufacturing company that has listed its shares on the IDX from 2018 to 2019. The sample of this study was 193 samples using the purposive sampling method. The analytical method used is a statistical analysis model in the form of a logistic test. The results showed that ROA did not have affect the timeliness of financial reporting, while DER affects the timeliness of financial reporting. Moderation between ROA and frequency of board meetings provides a potential type of moderation. Meanwhile, DER with board meeting frequency resulted in pure moderation.

According to economic development theory, a countrys economic development is determined by social and cultural factors. Gotong royong is a valuable ancestral heritage in Indonesian culture. The purpose of this study is to examine how social capital and community togetherness are implemented in Bali through the Menyama Braya Culture, in order to benefit families and improve their welfare. This study employs a descriptive method to examine the welfare and culture of Menyama Braya in Bali, as evidenced by mutual cooperation during ceremonies, both god and human yadnya. The analysiss findings indicate that Balinese Hindu traditional and religious rituals generally have a beneficial effect on peoples incomes and levels of happiness. The application of social capital as embodied in the Menyama Braya Culture may imply a recommendation that the Menyama Braya Culture be preserved as a local culture because it embodies the social capital that can prosper the family.

Halal certification is still no guarantee that consumers will purchase the product. This study aims to analyze the role of consumer trust in mediating the relationship between halal certification and intentions, where intentions ultimately impact the consumption behavior of halal cosmetic products during the Covid-19 pandemic. The population of this study is the female population in Jakarta aged 15-60 years. The number of research samples to be taken is 160 respondents with the purposive sampling technique. Data will be collected using questionnaires and analyzed using Partial Least Square (PLS) analysis method. Based on the research results, halal certification positively affects consumer trust, and trust has a positive influence on consumer intentions to buy halal products. Halal certification also positively influences consumer intentions to buy halal products. In addition to direct influence, halal certification indirectly affects intentions—the effect of halal certification on intentions through trust mediation. Futhermore, intention positively influences the consumption behavior of halal products.

This studys objective is twofold. The first is to determine the effect of the investment opportunity set, leverage, and liquidity on fixed asset revaluation decisions. The second objective is to examine the effect of fixed asset revaluation decisions on firm value listed on the Indonesia Stock Exchange. The research method used is a quantitative method with statistical hypothesis testing through multiple linear regression (simultaneous and partial significance tests). The number of samples studied was 110, using panel data from 2016–2019. The results of the first stage of the study show that at the 5% significance level, the investment opportunity set and partial leverage have no effect on the revaluation of fixed assets, but liquidity has a significant negative effect on the revaluation of fixed assets. Meanwhile, the results of the second stage of the study show that the investment opportunity set has no significant effect on firm value, but leverage, liquidity, and fixed asset revaluation partially affect firm value.