This paper discusses person-job fit (PJF) and person-organization fit (POF) in a mismatched work environment and examines their relationship with employee satisfaction and performance. The data was obtained from the distribution of electronic questionnaires to 452 employees working in Indonesia.

Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the laws mandate in the form of goods and services to fulfill general needs for the welfare of society.

This study aims to obtain and understand empirical evidence about audit experience, professional skepticism of auditors and time pressure on auditors ability to detect fraud. The research method used is quantitative by using questionnaire primary data to the Public Accounting Firm in Surabaya. The sampling method in this study used simple random sampling. The results showed that the audit experience and professional skepticism of the auditors had a positive and significant effect on the auditors ability to detect fraud, time pressure had a negative and significant effect on the auditors ability to detect fraud.

Purpose - The objective of the study is the concept of digital marketing, identification, and analysis of the factors that affect the Georgian customers – to buy online and not offline with traditional methods. A detailed review of the factors that may affect the customers decision. Georgia is a small country and digital marketing is developing step by step. The main goal of the research is to help companies to understand based on what are customers making decisions. Methodology - Data was collected from a variety of sources, including books, websites, and magazines. The paper describes the role of digital marketing in the modern world and demonstrates its importance in consumer decision-making, which in turn improves organizational productivity and expands the market area. The information was also collected through an online questionnaire and further processed in SPSS. Findings - During the research Cronbach Alpha, Regression for the independent variables, Correlation for both independent and dependent variables, also descriptive statistics were found by using the SPSS software. The hypothesis which was identified during the review of secondary data was accepted. The correlation was positive which help the study to prove its overall value. The results can be seen that digital marketing has a positive impact on customer decision-making, allowing us to assume that in a competitive environment, the traditional market will be replaced with digital commerce.

The study examined how bank credit creation affects financial stability in Nigeria from 1981 to 2020. We obtained the data for the study from the Central Bank of Nigeria and World Bank statistical bulletins. Our research looked specifically at how credit creation to the agricultural (LnCCAS), manufacturing (LnCCMS), transport and communication (LnCCTC), and mining and quarrying (LnCCMQ) sectors affects financial stability (FS) of banks in Nigeria. We used descriptive statistics, unit root, Johansen co-integration, VECM, and Granger Causality techniques at the 5% level to investigate this. The unit root demonstrates that all variables were stationary at first differences, requiring the Johansen co-integration, which reveals the presence of long-run form. The VEC model reveals that LnCCAS and LnCCMS are positive and significant; LnCCMQ is negative and insignificant; while LnCCTC is positive but insignificant to FS in Nigeria. For the Granger causality, there is no directional relationship between each of LnCCMS, LnCCMQ, LnCCTC, and LnCCAS to FS. We conclude that credit creation by banks affects their financial stability in Nigeria. On recommendation, we advocated for the continuous provision of credit to the manufacturing and agricultural sectors of the economy, as these sectors significantly promote financial stability. Furthermore, banks should prioritise the economys transportation and communication sectors because they have the potential to stimulate financial stability among Nigerian banks. As a result, banks should limit the amount of credit available to the mining and quarrying sectors of the economy.

The deposit money banks (DMBs) have been affected by cases of robbery attacks in recent times in Nigeria. The study examined the security management and the performance of DMBs in Nigeria. The study used building perimeter fences, recruiting security experts, surveillance installations, and access control systems as security management strategies to assess bank performance in Nigeria. The study applied the primary data through telephone WhatsApp interviews. The population of the study was 5385 sourced from the Central Bank of Nigeria as of 2020 with 371 sample size from 17 branch managers of a total of 22 DMBs. The study employed ANOVA for the analysis. The study found building perimeter fences, recruiting security experts, surveillance installations, and access control systems positive and significant variables that impact bank performance in Nigeria. The study recommends digital approaches for managing the security environment.

All public and private sector organizations are vulnerable to internal and external integrity risks, such as fraud and corruption and others. In the absence of mechanisms to identify, analyze and manage these risks, they can have negative consequences such as economic losses, security applications and reputational applications. In turn, these impacts can erode citizens trust in public services and trust in government. In order to preserve the integrity of public sector organizations, effective risk management systems are essential, especially in high-risk areas, such as financial management, information technology, fraud and corruption among others. in a context characterized by an uncertain organizational environment. By adopting a risk-based approach, public sector organizations can apply laudable controls that strengthen oversight, without unduly burdening the organization or impairing efficiency. At the same time, it can reduce the perception of excessive control burden among staff and thus reinforce their full commitment to integrity. The objective of our article is to define new concepts relating to the study of risk and risk management in the public sector.

The purpose of this paper is to investigate the effect of investor irrationality on the relationship between investment intensity risk and stock returns in Kenya.The study utilized monthly time series data for 60 companies listed at the NSE over the recent 9 years from 2011-2019. The study employed time series regression using Auto-Regressive Distributed Lag (ARDL) cointegration approach and Error Correction (ECM) estimation techniques to examine whether the effect of investment intensity risk on stock returns will vary with level of investor irrationality. Consistent with theory, investment intensity variable had more positive loadings on small firms with conservative investment policy, implying they have high exposure to investment risk and tend to yield higher returns. The study did not find evidence to support investment intensity risk in Kenya. The Investor irrationality variable is however a significant source of systematic risk and can enhance the predictive power of asset pricing models. The interaction term between investor irrationality and investment intensity was insignificant suggesting lack of moderating effect.The shorter nine year period considered by the study could be a source of small sample bias in the estimation. Sample periods for studies in mature markets span for over decades. In this light, making comparison of the findings in this thesis with those of other related studies may not be feasible. This study is first of its kind to analyze the moderating effect of investor behavior on asset pricing for an emerging market. The paper contributes to portfolio management and asset pricing literature for an emerging market.Practical implication of the findings in this study is that investments at NSE will yield high returns in a bullish market and that portfolio managers can strategically build up their portfolios to allocate more funds in small firms following conservative investment policy to earn higher risk-adjusted returns.

The users of Smartphone Indonesia continue to increase every year. This causes the competition of business actors in the technology sector to increase, so that business actors in the technology sector must implement strategies in order to remain competitive with their competitors. Samsung is a company engaged in technology. Samsung makes efforts in terms of maintaining the overall quality and also pays attention to the brand image owned by Samsung. The purpose of this study was to determine the effect of perceived quality and brand image on brand loyalty through brand trust as a mediating variable. The number of research respondents was 120 respondents with a sampling technique with non-probability sampling, namely the purposive sampling method. The type of research is explanatory research with data processing using the Smart PLS 3.2.9 application. The results showed that both perceived quality and brand image had a positive and significant influence on brand trust. The influence between perceived quality and brand image on brand loyalty directly shows positive and significant results. Meanwhile, brand trust as a mediating variable shows an indirect effect on perceived quality and brand image on brand loyalty, which shows positive and significant results so that the brand trust variable is said to be able to partially mediate this effect.

The culinary business is a business that is growing rapidly, especially with online food delivery service applications such as Gofood and Grab food, which help MSMEs to market their products. However, the increasing number of merchants who join as partners, especially with the promo program, makes merchants compete with one another. This research approach is qualitative where researchers observe and interview MSME merchants in Surabaya who have joined as Gofood and Grabfood partners. The results obtained are that MSME merchants benefit by taking advantage of promos such as additional sales and increasing brand awareness to consumers, but they do not only rely on sales media through this service so that profit margins can be more optimal. Suggestions from the author for application providers, it is better to provide subsidies for promos that can be distinguished between MSME merchants and large class ones.

This study aims to analyze the factors that influence the low preference of culinary traders in choosing sharia financing in Bima City. This research was conducted using quantitative methods. The type of data in this study is primary data obtained through the distribution of questionnaires to culinary traders in the city of Bima. They have not chosen Islamic financing in Islamic banks. The number of samples in this study was 96 respondents. The analytical tool used is multiple linear regression analysis with the help of SPSS v.24 software. The independent variables of this study are knowledge, promotion, and religiosity, while the dependent variable is low preference. The results showed that knowledge, promotion, and religiosity had a positive and significant effect on the low preference of culinary traders in choosing sharia financing in Bima City. These findings need further research to identify other factors that will encourage the preference of culinary traders to take financing from Islamic banks.

The sale of culture and nature which is summarized in the tourism industry so far carried out in Bali has become the main foundation of the regional economy. However, tourism exploitation is mostly focused on the sense of sight only, and not on the sense of taste which the tourism sector seeks to serve tourists based on their habits. As a result, local natural resource products, in this case, food products in Bali, have not been fully absorbed in the tourism industry. If only we can support the tourism industry by strengthening our agricultural industry, it is possible that the Balinese people will have other economic alternatives besides the tourism sector. Realizing the self-sufficiency in rice that we used to have. This study aims to collect opinions from tourism industry stakeholders in Bali in terms of alternative actions that can be taken (response and recovery) to revive the tourism industry which is the mainstay of Bali and the incorporation of the tourism industry and local food through the food supply chain (reset), especially to hotels and restaurants as new opportunities in exploiting their local potential. An opportunity to be able to revive the agricultural sector as the mainstay of the Balinese peoples livelihood in this pandemic situation. The despair of the tourism community is expected to be revived by the agricultural community.

Regional autonomy is a policy the central government gives to local governments to regulate their regions. One of these authority policies is public service. Public services are a series of activities in the form of services following the laws mandate in the form of goods and services to fulfill general needs for the welfare of society.

Nowadays, the world economy is experiencing a decline, one of which is affected by the agricultural sector. The welfare of farmers is questioned, especially in Indonesia, where there are already many paddy fields but still farmers who are not prosperous.

Nowadays, the world economy is experiencing a decline, one of which is affected by the agricultural sector. The welfare of farmers is questioned, especially in Indonesia, where there are already many paddy fields but still farmers who are not prosperous.

In-house constructions represent assets built within the company with the labour force carrying out its activities. Such assets are tangible multi-year assets and, therefore, like all tangible multi-year assets, are depreciable according to the standard depreciation rules. In-house constructions pose problems at the valuation level as, at times, errors can note in the allocation of costs. In addition, there are logical errors in the reclassification of internal constructions within the reclassified balance sheet and the calculation of cash flows. These issues will be discussed in more detail in the following pages, highlighting the most frequent errors and the most appropriate solutions.

The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Tax avoidance also occurs because of the lack of a humanistic approach, as referred to in organizational legitimacy theory, planned behavior theory, stakeholder theory of corporation and agency theory. Basically, humans prefer to get rewards and avoid punishment. Tax policy provides more rewards than punishment. In addition, the theological approach for company executives is not carried out and considers the practice of tax avoidance is still reasonable and innocent. Companies use financial and non-financial aspects to avoid tax. The research focuses on financial aspects, such as return on assets, debt to equity ratio, firm size, sales growth, current ratio and capital intensity. The object of the research is manufacturing companies listed on the Indonesia stock exchange from 2015 to 2020. The purposive sampling method was used for sampling and the number of samples in this study amounted to 545 test units, consisting of 91 companies for 6 years of research using moderated regression analysis. The findings from the results of data processing are that the variables of return on assets, debt to equity ratio, firm size, capital intensity ratio and sales growth have an influence on tax avoidance. While the current ratio has no effect on tax avoidance. The independent commissioner variable is proven to be able to moderate the relationship between return on assets, debt to equity ratio, and capital intensity ratio with tax avoidance. Meanwhile, the proportion of independent commissioners is proven not to moderate the relationship between firm size, sales growth and current ratio with tax avoidance.

This study aims to empirically examine the effect of CEO narcissism on the disclosure of Environment, Social, and Governance (ESG) by companies. CEO narcissism was measured using an unobtrusive indicator and ESG disclosure was measured by an ESG score from the Thomson Reuters database. The test was carried out on 100 samples of non-financial companies in 10 ASEAN companies obtained through purposive sampling technique with the research period 2019-2021. Observation points in this study amounted to 400 years of the company. The results showed that the CEOs narcissism had a positive effect on ESG disclosure.

The purpose of this study is to develop a digital transformation model for MSMEs by analyzing absorptive capacity and digital entrepreneurial strategy in encouraging digital transformation in MSMEs. The research was conducted by taking a sample of 100 SMEs in Depok Sleman District. Sampling was done using simple random sampling method. The influence between variables was analyzed using a quantitative approach with WarpPLS as the chosen analysis tool. The results of the analysis show that the absorptive ability as the ability to absorb external knowledge to be processed into knowledge that is suitable for the organization, has an insignificant effect on digital transformation. Absorptive ability has a significant influence if it is through a digital entrepreneurship strategy. This finding shows that the knowledge developed by the organization is not able to encourage digital transformation in MSMEs. This knowledge becomes meaningful to encourage digital transformation if it is accompanied by ownership of a digital entrepreneurship strategy. This is because the digital entrepreneurship strategy is a strategy to achieve business goals by changing business activities and processes through the application of innovation, creativity and the use of digital technology. This means that the combination of knowledge that is built is adapted to the technological innovation capabilities of MSMEs as a strategy to adapt to the changes in the environment they are facing. This adaptability can drive the success of digital transformation in MSMEs

The millennial generation is currently facing various challenges including limited financial resources and the rising cost of living. Therefore, knowledge in personal financial management is needed to help them make the right financial decisions. The character of the millennial generation who is impulsive in shopping and has poor financial planning must immediately be given a solution for consumptive behavior that occurs because of excessive consumption intentions.

The millennial generation is currently facing various challenges including limited financial resources and the rising cost of living. Therefore, knowledge in personal financial management is needed to help them make the right financial decisions. The character of the millennial generation who is impulsive in shopping and has poor financial planning must immediately be given a solution for consumptive behavior that occurs because of excessive consumption intentions.

This paper aims to determine and analyze the impact of organizational performance and government innovation on community satisfaction and public trust in the employees of the Banyuwangi Regency Population and Civil Registration Office.

This study aims to determine the effect of financial knowledge, attitudes, and behavior literacy on intention in using mobile banking. And this study also aims to determine the most dominant variable influence on the intention in using mobile banking. The data were collected by distributing questionnaires to 100 respondents using google form.

Aim:The study investigated the relationship between accessibility, relevance, expected benefits, and usage of Islamic financial services among Zanzibar residents. Method:This study was based on a quantitative approach. A multistage sampling process was used to obtain questionnaire responses across all five regions of Zanzibar. A total of 400 questionnaires were used for the analysis. Findings:The results indicate a significant influence of accessibility, relevancy, and expected benefits on the usage of Islamic financial services in Zanzibar. Limitation of the study:This study focuses on only three (supply-side) determinants of the use of Islamic financial services in Zanzibar. Practical Implication:This study provides empirical evidence in the new environment of Zanzibar, where Islamic finance is growing steadily. These findings will be useful for future researchers studying Islamic finance and financial inclusion. In addition, the studys findings provide research inputs to financial service providers and policymakers toward enhancing their reach to customers. Originality: This study is the first to assess the relationship between accessibility, relevance, expected benefits, and usage of Islamic financial services. In addition, the current study provides the evidence about usage of Islamic financial services in new environment; Zanzibar, the emerging Islamic financial market in East Africa.

Aim:The study investigated the relationship between accessibility, relevance, expected benefits, and usage of Islamic financial services among Zanzibar residents. Method:This study was based on a quantitative approach. A multistage sampling process was used to obtain questionnaire responses across all five regions of Zanzibar. A total of 400 questionnaires were used for the analysis. Findings:The results indicate a significant influence of accessibility, relevancy, and expected benefits on the usage of Islamic financial services in Zanzibar. Limitation of the study:This study focuses on only three (supply-side) determinants of the use of Islamic financial services in Zanzibar. Practical Implication:This study provides empirical evidence in the new environment of Zanzibar, where Islamic finance is growing steadily. These findings will be useful for future researchers studying Islamic finance and financial inclusion. In addition, the studys findings provide research inputs to financial service providers and policymakers toward enhancing their reach to customers. Originality: This study is the first to assess the relationship between accessibility, relevance, expected benefits, and usage of Islamic financial services. In addition, the current study provides the evidence about usage of Islamic financial services in new environment; Zanzibar, the emerging Islamic financial market in East Africa.

The universal objective of this study is to establish the relationship between size effect anomalies and financial distress of listed firms in Nairobi Securities Exchange (NSE), Kenya. Due to the size effect anomalies, firms experience financial distress. The study adopts descriptive research design and positivist research. It considered all listed firms in NSE which had been licensed by Capital Market Authority (CMA) as at 1st January 2017, totaling to 67 which constitutes the target population.

Batik is one of the identities for the people of Indonesia. This study examines the effect of the uniqueness of written batik on satisfaction and repurchase intention. The survey was conducted on 200 batik users in Indonesia through an online questionnaire. The analytical tool used is WarpPLS. The results showed that the uniqueness of written batik had a significant effect on satisfaction. The uniqueness of written batik had a significant effect on repurchase intention, and satisfaction had a significant effect on repurchase intention. These results provide recommendations for batik producers to preserve the uniqueness of written batik so that the product image will increase so that consumers are more satisfied and have high repurchase intention.

The aim of this study is to test the influence of religiosity, culture, the use of technology, management characteristics mediated by the resilience of entrepreneurs to increase MSME resilience. This research is a type of quantitative research with an exploratory approach that uses SEM PLS statistical test tool to test the direct and indirect relationship influence of the variables. This research was conducted in the Malang Raya region, which consists of the city of Malang, Malang Regency and Batu City especially on Muslim businesswomen in the field of food drinks who survived during the pandemic. The results showed that the increase in the religiosity of entrepreneurs will increase the resilience of entrepreneurs and also the resilience of MSMEs. Culture values exerts a significant and positive influence on the resilience of entrepreneurs and also on the MSMEs resilience. The use of technology cannot be separated from the resilience of entrepreneurs. The influence of the use of this technology in addition to have direct impact on the resilience of entrepreneurs and also has a direct impact on MSMEs resilience. The characteristics of the management of a business have no significant effect on the resilience of entrepreneurs and also on the resilience of MSMEs. This research shows that the resilience of entrepreneurs is able to mediate the influence of religiosity on MSMEs resilience.

This study examines the connection between manpower development, business process performance and business intelligence maturity in Nigeria. A large-scale survey was used to gather data on the progressive decline in the ability of manpower to cope with the challenges that accompany the unfolding new dispensation in the industry. A random sampling technique was employed in selecting a total of 900 respondents from the Nigerian population. 150 senior managers each were selected from Lagos State, Oyo State, Osun State, Ogun State, Ondo State and Ekiti State. The statistical methods of frequency counts, pie charts, bar charts, and simple percentages were used to analyze the demographic characteristics of the respondents, while linear regression analysis was used to determine the impact of manpower development on business performance. Overall, the study findings indicate that manpower development plays a significant role in business performance in Nigeria. Based on the findings, it is recommended that firms should provide their employees with new training manuals containing detailed information about the requirements of the program and objectives expected upon completion of the program. Every initiative of a manpower development program must be evaluated, and the company should enhance the selection criterion.

Investors are very interested in the value of go public companies as a consideration in making investment decisions. Investors have the main goal to earn income or return on investment, one of which is dividends. The capital managed by the company comes from internal and external sources. Proper management of capital sources is important by companies so that investors goals are achieved, therefore this study aims to determine the effect of Dividend Policy as a moderating variable on the effect of Leverage and Profitability on Firm Value in Manufacturing companies, especially the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2018-2020. This research uses purposive sampling method, with multiple linear regression analysis technique. The results show that leverage has a significant negative effect on firm value, profitability has a significant positive effect on firm value, while the dividend policy variable is able to moderate the effect of leverage, and profitability on firm value negatively and significantly.

Against the background of the pandemic in the world, it is a difficult task for countries to maintain the results achieved in the economy, both in terms of economic growth and many other economic indicators. Accordingly, in order to achieve this task, countries are using all the levers at their disposal to return to pre-pandemic economic indicators and maintain them. Trade, both foreign and domestic, plays an important role in the development of the economy. In order to maintain the existing business entities/entrepreneurs in the background of the current challenges, and also to improve the entrepreneurial environment for new entities and investors, important economic policy measures are required. In this regard, the direction of tax reforms can be distinguished, which is directly related to the improvement of the entrepreneurial environment.

This study has at least five aims. Such as describing the organizational environment, work motivation of teachers performance, and work discipline. Also, analyzing the effect of organizational environment and work motivation on work discipline. Third, examining the effect of organizational environment and work motivation on teacher performance. Fourth, discovering the effect of work discipline on teacher performance, and analyzing the influence of the organizational environment. Fifth, examining the work motivation of teacher performance through work discipline in Malang City. The population in this study were teachers in Malang City, which amounted to 87 teachers. The object sample of the research is 87 teachers by using a census. The data analysis technique used path analysis. The results of the analysis show that the organizational environment and work motivation have an effect on work discipline. The organizational environment and work motivation affect teacher performance. Employee work discipline has an effect on teacher performance. The organizational environment and work motivation affect teacher performance through work discipline.

This research aims to reveal an overview of the financial management of BUMDesa both in terms of recording and reporting as well as the accountability carried out by the manager of BUMDesa Cempaka Telaga Biru Village, Tanjungbumi District, Bangkalan Regency. In addition, it reveals the obstacles faced by BUMDesa managers in carrying out financial management, as well as the solutions offered in dealing with these obstacles. To answer the problem and achieve the research objectives, this research uses descriptive proximity. This research uses interview data collection and documentation, while the research data analysis stage refers to Miles and Huberman s data analysis which includes: (1) data reduction, (2) data presentation, (3) drawing conclusions. The results of the research said that BUMDesa Cempaka had carried out bookkeeping or financial records but it was still very simple and produced financial statements in the form of a cash book, which included a cash receipt book and a cash expenditure book only. This is because in carrying out this recording, BUMDesa has problems, namely human resources who do not really understand accounting records. For this reason, there is a need for training and technical guidance from the government, especially those related to the financial recording of BUMDesa.

The authors analyze how changes in the value of the naira affect the country’s overall trade surplus or deficit. The 2020 edition of the Central Bank of Nigeria Statistical Bulletin was consulted for data on the country’s balance of payments, exchange rate, trade openness, and inflation rates. Exchange rate, exchange rate fluctuation, trade openness, and inflation rate are the independent variables, and the balance of payments (BOPs) is the dependent variable. The model’s variables’ stationary was determined using the ADF unit root test method. The results of the tests show that after the first difference, the balance of payment and the inflation rate stabilized, while the actual exchange rate, exchange rate fluctuation, and the degree of trade openness all remained stable at their respective levels. The study’s dependent and independent variables” long-term relationship was estimated using an autoregressive distributed lag bounds test. There is a long run link between the study’s dependent and independent variables, as evidenced by the estimates’ F-statistics value of 4.85, which is larger than the lower and upper critical bounds of 3.23 and 4.35. Estimates also reveal that in the long run, the balance of payment in Nigeria is positively impacted by exchange rate fluctuations and the real exchange rate, while it is negatively impacted by inflation and trade openness. As a result, the study suggests that government should subsidize farmers who produce export goods in order to reduce the volatility of naira to dollar exchange rate. The national government should put aside more funds to increase the nation’s foreign reserve in order to reduce the volatility of the currency exchange rate. Rigid taxes on imported goods are one way to prevent heavy reliance on them.

This study aims to provide a detailed analysis of the pulse crops yield gaps for extra grain in production in Ethiopia. The study covers the period 2006/07-2020/21. Central Statistical Agency of Ethiopia (CSA) Agricultural Sample Survey (AgSS) and crop variety register issue of the Ministry of Agriculture (MoA) data were used for the analysis. The data was analyzed using descriptive statistics and econometric analysis. The descriptive analysis provides quantitative estimates of yield gaps to measure and compare yield potentials and actual yields. Pooled Mean-Group (PMG) model was used to analyze the impact of yield and area on production. After cereals, the second most important crop group (in terms of acreage) is pulses. The area cultivated of pulses is grown by 29.6% between 2006/07-2020/21, which is a faster growth compared to the oil crops area (-3.8%). Pulse production has grown significantly in the country over the past 16 years, rising from around 12.7 million quintals in 2006/07 to 32 million quintals in 2020/21 with growth rate of 151.7%. The production has more than doubled, because of a 64.3% increase in area under the crop and a 35.7% increase in yield during the same period. The average pulses yield level is very low (1.4 tons/ha) as compared to that of the estimated average potential (2.0 tons/ha) in the country for the studied crops. For the analyzed period, results shows 0.2 qt/ha, 8.5 qt/ha, 9.1 qt/ha, 5.7 qt/ha, 2.0 qt/ha, 16.7 qt/ha, and 7.9 qt/ha for chick-peas, faba beans, field peas, gibto, haricot beans, mung bean and, lentils yield gap existed when the national average yield was compared with that of the released cultivars potential under farmer management, respectively for the analyzed period 2020/21. Our findings suggest that if farmers had closed yield gap, Ethiopia could have potential grain surplus of chick-peas, faba beans, field peas, gibto, haricot beans, mung bean, and lentils production by a respective of 4, 427, 200, 8, 61, 67, and 80 thousand Mt, without expanding cropland area. Based on the Pooled Mean-Group (PMG) model result, if cultivated area and yield of crops are increased by 1% then the production growth will be increased by 1% and by 0.99% in the long run respectively. Overall, this study reveals that there are large yield gaps and that substantial benefit for food production are possible through closing these gaps, without the need for new technology and expanding cropland area.

The study examined the effect of balanced scorecard strategy (learning and growth perspective, customers perspective) on the financial performance of five (5)selected food and beverage industry domicile in Lagos State. A survey research design was adopted for this study.

The goal of this study is to assess the impact of Return on Asset, Debt Equity Ratio, Current Ratio, and inflation on Earnings Per Share for Indonesia Stock Exchange-listed food and beverage companies. Purposive Sampling was used to collect samples for this study from six Food and Beverage Companies that are publicly traded on the Indonesia Stock Exchange.

The urge for employees to have a voice in decision making process at workplace has made joint consultation imperative. This study examined joint consultation as a determinant of job satisfaction in the insurance sector. The study adopted the survey research method using Krejie and Morgan sample size determination formular to selects a sample size of eighty-six (86) from a population of one hundred and ten employees. Seventy-three copies of the questionnaire were duly completed and thirteen were not usable. Two hypotheses were tested using partial least square structural equation model, SMARTPLS 3.2.2. SPSS version 25. The result revealed that joint consultation has an effect on employee job satisfaction. The P values for the two hypotheses tested are less than 0.05 level of significance. Therefore, for the two hypotheses, the alternative hypotheses were accepted. The study recommended among others that organizations should see joint consultation as a means for enhancing job satisfaction also further studies should be conducted on joint consultation using other indicators of job satisfaction.

This study aims to examine the factors that can affect profitability, which are liquidity (current ratio), solvency (debt to equity ratio) and working capital turnover. The population in this study was 28 food and beverage companies listed on the Indonesia Stock Exchange (IDX) period 2019-2021. The sample obtained was 19 companies using the sample selection method, which is purposive sampling. The tests carried out in this study were descriptive statistical tests, classical assumption tests, which are normality test, multicollinearity test and heteroscedasticity test and hypothesis tests, which are t test, f test and coefficient of determination test using Eviews 9. The results of the study state that partially (t-test) liquidity has no effect and insignificant on profitability, solvency has a negative and significant effect on profitability, working capital turnover has a positive and significant effect on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) period 2019 -2021. The simultaneous research results (f test) state that there is a significant effect of liquidity, solvency and working capital turnover on profitability in foods and beverage companies listed on the Indonesia Stock Exchange (IDX) period 2019-2021.

Development that focuses more on economic growth will cause ongoing natural damage. As a result, the concept of sustainable development that is more environmentally friendly has emerged. To realize sustainable development, scenarios and actions from policies are needed.