Shifting cultivation is still an important form of agricultural production and is suitable for mountainous areas. To ensure food security and improve the lives of mountainous residents, it is necessary to have active swidden management measures based on local experience and technical advances to exploit land resources effectively and sustainably. This paper concludes that an effective shifting cultivation control strategy would require (1) Changes in awareness, farming practices and customs of local people; (2) Changes in policy institutions such as granting land ownership rights to shifting cultivators, linking shifting cultivation areas with local and regional market centres through infrastructure development, and provision of necessary support services such as extension, credit and marketing.

Performance improvement can be achieved if the organization can exploit and use its resources. One of the resources needed to achieve competitive advantage is entrepreneurial orientation. The entrepreneurial orientation helps organizations continuously create value chains by converting knowledge to be innovative and more competitive. The purpose of this research is to create innovation through entrepreneurial orientation. This study uses a quantitative approach with survey methods in data collection. The research location is in Kampung-Laweyan as the largest batik craft center in Solo. Samples were taken as many as 50 SMEs and analyzed using regression analysis. The results of the analysis show that innovativeness, risk-taking, and competitive aggressiveness have a positive and significant effect on innovation. The Proactive dimension has a positive but insignificant effect on the innovation variable. The Autonomy dimension has a negative and insignificant effect on the innovation variable. Suggestions for further research are that it is necessary to analyze the use of technology, especially for SMEs in anticipating uncertain conditions due to the Covid-19 Pandemic.

This study aims to analyze the effects of digital marketing and financial inclusion on business sustainability through marketing performance. MSMEs are required to be able to adapt to new adaptations and communicate products intensively in marketing to be able to reach consumers directly and reduce costs for the sustainability of their business. This research is a survey research.

Though the pyramid model of corporate social responsibility, the paper classified tourism corporate social responsibility into economic responsibility, legal responsibility, ethical responsibility, charitable responsibility and environmental responsibility. With the COVID-19 epidemic as the background, based on 250 questionnaire data, the paper proposed a structural equation model that explore the impact mechanism of tourism corporate social responsibility on tourist purchase intention during the COVID-19 epidemic. The mediation effect of trust was examined in the model. And the question whether trust propensity plays a moderating role was answered.

The use of point of sale POS in providing banking services has become rampant in Nigerian banking sector especially in Ekiti State. This study therefore determined effects of cash withdrawal, money transfer and payment for utilities using POS terminals on customer satisfaction in the Nigerian banking sector. 320 regular customers of POS operators used for the study were selected through systematic and purposive sampling techniques. Primary data collected were analysed with the aid of Logit model. Findings from the study revealed that confidentiality, speed of transaction, friendliness of POS operator, competitive charges and convenient location were the major determinants of satisfaction when customers accessed POS to make withdrawal, money transfer and payment for utilities. The study concluded that deployment of POS significantly and positively influenced customer satisfaction in the banking sector in Nigeria and recommended more deployment of POS by banks with a view to decongesting banking halls and reduce queues at ATM terminals.

This study was conducted to evaluate the use of business performance analysis indicators in tourism enterprises in Vietnam. The study was carried out with a survey of 120 tourism enterprises in Vietnam according to four groups of business sizes including large-scale, medium-scale, small-scale, and micro-scale enterprises through the online survey method with the help of Google Form tool, descriptive statistics, ANOVA analysis, and Post Hoc test for analysis. Research results have shown that tourism enterprises in Vietnam were only interested in the indicators of productivity, which involve the turnover of the objects, but did not care about using the indicators reflecting the number of days per turnover of objects to evaluate performance; and they only used three main criteria which are the profitability of sales, the profitability of assets and the profitability of equity in analysis. At the same time, the level of interest in using analytical criteria on operational performance, operational efficiency, and profitability was different among groups of large, medium, small, and micro-scale enterprises.

ESG values are always at the heart of investors concerns. Several studies have shown that company prices react to the publication of sustainability information. The objective of this work is to synthesize the existing empirical literature that evaluates the impact of additions deletions of companies in a socially responsible index on their financial performance. The study was conducted on a number of 43 papers selected following a number of inclusion criteria over the period from 2010 to 2021. The papers were retrieved from widely recognized international databases, organized in Mendeley and transferred to NVIVO for textual analysis. We pursued this according to the methodological protocol proposed by Okoli (2015). The results of the systemic review prove that the majority of the studies confirmed the existence of a positive (negative) significant impact following the inclusion (exclusion) announcements.

Many previous studies have interpreted the concept of intellectual capital based on ones values. However, if the companys management uses their intelligence intellectually to commit fraud by manipulating earnings in financial reports, this condition is certainly interesting to discuss further. This research method includes comparative quantitative. The research test applied descriptive statistics, normality test, multicollinearity test, t test, model feasibility test (F test) and multiple linear regresssscions. A total of 70 companies were in accordance with the research criteria during the 11 years of observation. Based on the numbers, the observations were made on 770 data. The results of this study concluded that intellectual capital as measured by using the value added method of intellectual capital (capital employed efficiency, human capital efficiency and structural capital efficiency) was proven to have a significant effect on earning management behavior or financial statement fraud in the companys financial statements.

This study aims to examine the effect of macroeconomic factors (SBIS Yield Rate, Islamic Interbank Rate, Rupiah and Ringgit Exchange Rates against Dollar), Partial Yield to Maturity, and Time to Maturity and the effect of individual conditions on the Fair Price of Corporate Sukuk for the period 2014-2018. Research data were taken from several institutions in the form of statistical data and historical transactions, namely BI, OJK, BEI, IBPA, KSEI, Securities Commission Malaysia, Bank Negara Malaysia, BPAM, Bursa Malaysia. This research using quantitative approach, where the sampling was done by purposive sampling consisting of 7 series of corporate sukuk from Indonesia and Malaysia.

The purpose of this study was to determine how much influence the Work from home policy and performance allowances jointly on the performance of employees at the Directorate General of Regional Administration of the Ministry of Home Affairs. The research method used survey techniques with quantitative and correlational approaches with simple random sampling techniques. In this study, the sample size was 73 respondents.

The purpose of this study is to examine the effect of board ownership on risk-taking. The study uses a sample of 31 Kenyan banks and data for 2008-2018. The study finds that board ownership has a significantly negative effect on risk-taking. In addition, the results indicate that firm age, size, and bank capitalization positively affect risk-taking. Thus, the study has both managerial and policy implications.

The lockdown measures and population movement restrictions as a consequence of the Covid-19 pandemic as well forced the companies to implement the Working from Home (WFH) modality, this situation created an involuntary expansion that has incorporated different functions that cannot be correctly performed in a remote way. WFH characteristic have changed as a consequence of movement restrictions, the incorporation of administrative functions and the work schedule inflexibility, creating this way the rising job category Working Homebound with Reduced Flexibility (THC, from its name in Spanish). This is the main reason why we have questioned its effect over the labor productivity and performance. The realized inquiries point out a learning process that has been stablished and does not decline the labor performance. Nevertheless, the TCH side effects on leadership, communication and organizational culture show ambiguous results, depending on the organization base conditions and the place where TCH is done. We are looking forward to creating a discussion over TCH, pointing out the motivation and commitment risks due to the impossibility to decide where, how and when to work, adding the management focus based on duties that decrease the motivation, creativity, and performance in long terms.

This paper investigated the contribution of NGOs on the local communities development in Rwanda, a case of Care International in Bugesera District (2015-2019). Specific objectives were to analyze Care International-NGO activities in Bugesera District; to assess indicators of local community development of beneficiaries from Bugesera District, to find out the relationship between Care International-NGO and local community development of its beneficiaries in Bugesera District. This study analyzed quality of data from respondents through interviews. Quantitatively the study described the contribution of NGOs on local community development in Rwanda.

The research aims to investigate the impact levels of determinants on customers switching behavior towards banking service providers in Hanoi, Vietnam. We conducted a questionnaire consisting of 21 observation variables with a 5-point Likert scale. Independent variables were measured from 1 without impact to 5 strongly. The method of data collection was done through the survey and subjects are customers in Hanoi that have used banking services. After checking the information on the votes, there are 343 questionnaires with full information for data entry and analysis. This study employs Cronbach Alpha test, and regression model.

Agricultural reforms in Kenya led to the government cutting down incentives to small scale farmers. These also coincided with reduction of agricultural extension staff hence farmers have to rely on advice from opinion leaders. The study looked at farmers attitude towards opinion leaders on maize farming in the western region of Kenya because maize is the main staple for most of the Kenyan population and Western Region is the food basket. The study used Ex-post facto research design via cross sectional survey. The counties were purposively selected to represent the Western Region of Kenya. Two sub-counties from each of the four Counties were selected by simple random sampling.

This study investigated the impact of financial intermediation on economic performance using data from sixteen (16) universal banks in Ghana. This investigation is carried out using five popular indicators of financial sector intermediation, which are deposit mobilisation, customer credit, operating cost, reserve requirement and interest rate spread. Gross Domestic Product Per Capital (GDPPC) was used as a measure of economic sector growth or performance. The causal research design was used in this analysis. The unit root was estimated using the Augmented Dickey Fuller (ADF) test. The relationship between the dependent and independent variables was also determined using basic statistics tests and multiple regression analysis. The results reveal that bank deposits have an insignificant positive effect on the economy. Bank credit, however, has a negative significant effect on economic growth. The results also suggest that operating cost has a negative effect on the economic growth but the result is not significant. However, bank reserves have a positive significant effect. Finally, the results suggest that interest rate spread has a positive effect on the economy, but the relationship is not significant.

This study aims to provide an overview related to the development of public sector accounting research in Indonesia. The method used in this study is charting the field. Samples taken came from 11 journals in Indonesia and obtained 20 articles during 2010-2020. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of agency performance and control systems. The topic of government agencies performance in the public sector is the most researched topic because the government in Indonesia in managing public financial reports is still a special concern of the public. Meanwhile the least research topic is the topic of the accounting system.

The purpose of this research is to examine the impact of liquidity, solvency, financial condition, and company size on going concern audit opinion on property and real estate sector companies listed on the Indonesia Stock Exchange between 2017 and 2019. The data from this study are the companys financial statements obtained from www.idx.co.id or the companys official website. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period totalling 62 companies. After careful examination, 43 companies matching the specified criteria, with a period of 3 years, so that 129 sample data were obtained. The logistic regression data analysis technique was utilized in this study. Liquidity, solvency, financial condition, and company size are the independent variables, while going concern audit opinion is the dependent variable.

Using the PIECES method, this study aims to examine the accounts payable and accounts receivable accounting information systems of building materials SMEs. Based on the PIECES method, there are six analysis variables: Performance, Information, Economy, Control, Efficiency, and Service. This study is descriptive qualitative in nature, with a case study approach. The data type used is primary data. Data gathered at UD. Rizka Jaya through observation and interviews. The findings indicate that UD. Rizka Jayas accounting information system has flaws in the six aspects of the PIECES analysis assessment variable. This is due to the lack of an accounting information system and a weak internal control system. It is propose, UD. Rizka Jaya developed a computer-based accounting information system for accounts payable and accounts receivables along enhanced the internal control system as it can produce information that supports decision-making.

The purpose of this study was to determine the effect of justice and tax knowledge on individual taxpayer compliance at the North Malang Primary Tax Office. In this study, the population is personal taxpayers who are registered at the North Malang Primary Tax Office with a research sample of 100 people. The sampling technique in this study using convience sampling technique. The analytical method used in this research is multiple regression. Based on the results of the analysis, it is found evidence that justice and tax knowledge have an effect on individual taxpayer compliance at the North Malang Pratama Tax Office. In order to improve taxpayer compliance, the North Malang Primary Tax Service Office provides tax knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax counseling so that public knowledge of taxation increases and becomes more aware and obedient in carrying out their tax obligations. In addition, taxpayers should learn and understand the regulations regarding applicable taxation so that they can increase their compliance as taxpayers.

This study aims to analyze the effect of institutional ownership, firm size and return on assets (ROA) on the policy of debt equity ratio (DER). The research method uses quantitative research methods with panel data to prove the hypothesis. The data is taken from the financial statements of consumer products companies in the 2016-2019 research period. The sample selection used purposive sampling method with certain criteria and obtained 15 companies or 60 observations. Based on data processing that has been done with Eviews ver.9 reveals that the institutional ownership affects significantly on the debt equity ratio policy, while company size and return on assets do not affect the debt equity ratio policy at all. The results of this study indicate how the strategic role of institutional shareholders in influencing the debt policy. The implications of the results of this study on consumer product companies are in selecting and determining competent and responsible institutional ownership in order to produce a DER policy that does not harm the company.

This study aims to analyze the effect of promotion, service quality, and trust on interest in becoming a customer at a private bank. The population in this study was customers of PT. BPR Mertha Sedana with a sample size of 100 people. This type of research is quantitative with data collection techniques using questionnaires, and the data analysis technique used is multiple linear regression analysis assisted by the SPSS program. The results of the analysis show that Promotion has a positive and significant effect on student interest, with a significance value of 0.034. Service quality has a positive and significant effect on student interest, with a significance value of 0.000. Trust has a positive and significant effect on the decision to become a customer, with a significance value of 0.000. Promotion, service quality, and trust together have a positive and significant effect on the decision to become a customer, with significance value of 0.000 so that the hypothesis is accepted.

This study aims to analyze the effect of job satisfaction in mediating time management and organizational citizenship behavior on the performance. The population in this study was employee of Regional Technical Implementation Unit of the Payangan District Health Center in Gianyar Regency with a sample size of 81 people. This type of research is quantitative with data collection techniques using questionnaires, and the data analysis technique used is descriptive and inferential analysis with structural equation analysis model-partial least square (SEM-PLS) Management and organizational citizenship behavior directly have a positive and significant effect on employee satisfaction and performance, job satisfaction plays a partially significant role in mediating the effect of time management on employee performance and job satisfaction plays a partially significant role in mediating the effect of organizational citizenship behavior on employee performance.

This purpose of this study is to describe the impact of self-efficacy, organizational culture, and work discipline on the performance of nurses and employees of Majenang Hospital. This study lasted 8 months. The study population was nurses at Majenang Hospital and the sample use in this study was 108 interviewees. Principal data assembling techniques are observance and discuss, directly observance in the field of study wield a circulated questionnaire. The data analytic method exploited is Partial Least Square (PLS). As a result we found self-efficacy, organizational culture and work discipline influenced the performanceof nurses at Majenang Hospital.

The growing ornamental plant business in Surabaya makes consumers increasingly consider their best choices when deciding to buy, therefore business operators must be able to understand consumer behavior well. This study aims to find out the characteristics of consumers, purchase decision-making processes, and factor factors influencing ornamental plant purchase decision-making at the Kayoon Surabaya Flower Market. This study was conducted at the Kayoon Flower Market in Surabaya. The method of sampling incidentally sampling with 100 respondents. Collection of primary data by a assisted interview using questionnaires. The analysis methods used for the first and second purposes are descriptive, and the third purpose with SEM- PLS analysis. The results of the study showed that cultural factors, personal factors, and psychological factors had a positive and significant effect on purchasing decisions, while social factors did not have a positive effect on purchasing ornamental plants in the Kayoon Surabaya Flower Market

This study aims to find out how the impact of the 2013 curriculum transition to the independent learning curriculum has on students learning interests. This study used a qualitative approach with a descriptive research type. This research was conducted at SMAN 9 South Tangerang. The research subjects were 23 teachers who taught the independent curriculum in class X were selected. Data collection techniques are by using observation and interviews. Data were analyzed using several questions. Research methods included types of research, research subjects and participants, research instruments, data collection and data analysis methods. The independent learning curriculum has positive and negative impacts. The positive impact is that students in the learning process can follow the process of development of the times where it is getting more advanced and supported by the principal and teachers and teaching staff, and students and even the institution itself. And the negative impact is that the quality of education can decrease due to changes in curriculum development that are so fast and can cause new problems such as decreased student achievement, this is because students cannot adapt to the learning system in new curriculum developments.

This study aims to find out how the impact of the 2013 curriculum transition to the independent learning curriculum has on students learning interests. This study used a qualitative approach with a descriptive research type. This research was conducted at SMAN 9 South Tangerang. The research subjects were 23 teachers who taught the independent curriculum in class X were selected. Data collection techniques are by using observation and interviews. Data were analyzed using several questions. Research methods included types of research, research subjects and participants, research instruments, data collection and data analysis methods. The independent learning curriculum has positive and negative impacts. The positive impact is that students in the learning process can follow the process of development of the times where it is getting more advanced and supported by the principal and teachers and teaching staff, and students and even the institution itself. And the negative impact is that the quality of education can decrease due to changes in curriculum development that are so fast and can cause new problems such as decreased student achievement, this is because students cannot adapt to the learning system in new curriculum developments.

This study aims to examine the trust as a moderating and mediating variable on the effect of servqual on customer satisfaction. The data in this study were collected from students of the Faculty of Economics, Halu Oleo University, Kendari City, Indonesia, totaling 127 as respondents who used delivery services to three providers, namely, Grab, Maxim, and Kukurio.

This study is intended to investigate whether the Indonesian Reference Index, in this case, the LQ 45, consistently applies the principles of prudent investment, known as the Buffettology principle.

This is a case study of Aegean Marine Petroleum Network, Inc. (Aegean). Aegeans founder and former CEO was the mastermind of several fraud schemes which pilfered $300 million from the company. During 2006-2018, Aegeans Big 4 auditors, Deloitte and Price Waterhouse, failed to detect the fraud and issued clean, unqualified opinions year after year. After the fraud was discovered by Aegeans audit committee in 2018, a group of Aegeans stockholders filed a securities fraud lawsuit in New York City against the former CEO and the two auditors, and it will come to trial in the near future. U.S. Public Company Accounting Oversight Board (PCAOB) standards require an auditor to be professionally skeptical during an audit. He must maintain a questioning mind and make a critical objective assessment of audit evidence.

This study and test the comparison between financial ratio index and performance score of local government administration (KPPD), as well as the effect of financial ratio index on the KPPD score. Research method, the research was conducted with secondary data in the form of budget realization report from 2015-2017 in 60 regencys and cities in 5 provinces of the Southern Sumatra region, with no data available, there were only 60 regencys and cities or 169 observations . The research variables were financial ratio index and KPPD score. The analysis used quantitative analysis of different tests and regression. The results showed that the financial ratio index of the city government was higher, as well as the score of KPPD with city status that was higher than that regency government, and the financial ratio index had an effect on the KPPD score. The research implication is that the central government can use it as an alternative to award the best financial performance (city and regency). The originality of the research resulted in a financial ratio index that combines several financial ratios and it has not been used in local governments.

The Building and Public Works sector is experiencing remarkable growth due to the increase in infrastructure needs. Because it is one of the most waste-generating sectors. This growth will explode in the coming years, especially with a linear economy model. Thus, the transition to a circular economic model is necessary and financial communication practices must be aligned with it. Under this objective, this paper seeks to explore the financial communication practices of listed companies in terms of circular economy.

The purpose of this study is to analyze the implementation of the presentation of PT Aurindo Jaya Perkasa s financial statements based on the Financial Accounting Standards for Entities without Public Accountability. The type of data in this study is in the form of company profiles and financial reports consisting of income statements and balance sheets for 2016. Data collection methods used are interviews and observation methods. The data analysis method used is the descriptive qualitative analysis method.

Globalization is meant to efficiently allocate resources around the world to enable economic growth. Hence, the study took as its objective to examine the relationship between globalization and the Nigerian manufacturing sector. To achieve this, the study utilized annual time series data from 1986 to 2019. The analytical method followed the Paseran, Shin, and Smith (2001) ARDL approach. Bound cointegration test revealed that stable long run relationship exists among the variables. The result shows that overall globalization and economic globalization had negative and significant impact on manufacturing output growth in the long run. However, in the short run only economic globalization has a positive significant impact on manufacturing in Nigeria. Based on these findings, the study, therefore recommended that, the government should adopt proactive trade policies to protect and give competitive advantage to the domestic manufacturers.

Dividend pay-out policy plays an important role in firms decision to determine the amount to be declared as dividend. The study aim to analyse the impact of accounting information on the dividend pay-out of listed oil and gas firms in the Nigerian Stock Exchange. The study employs the use of secondary data obtained from annual reports and accounts. The population of the study is ten oil and gas firms listed in the Nigeria Stock Exchange, the sample of the study ten oil and gas firms and the period covered by the study is from 2015-2019. The data is panel in nature and regression was used to analyse the data. The result shows profitability is having a positive and significant relationship on dividend pay-out of the listed oil and gas firm in Nigeria. Whereas, liquidity revealed a negative and insignificant relationship. On the other hand, firm size was found to be negative and significant influence on the listed oil and gas firms in Nigeria. Finally, a positive and insignificant relation was found respectively. This implies that individual investor who prefers high dividend should invest on profitable company, while management should announce the dividend after considering their profit. Also, Investors who are trying to predict future dividends will therefore need to get some relevance and useful information on the firm to invest in. Furthermore, Managers may also use the study when determining the dividend pay-out since they will be given relevance information for decision making.

Job satisfaction is important for better performance. This research paper shows the various factors affect job satisfaction. To find the actual facts 50 respondents are selected randomly from Meghna Textiles Mills Ltd., Tongi Industrial Area, Gazipur, Dhaka for collecting data. A structured interview schedule is used to collect data. Brayfield-Rothe scale was used for measuring job satisfaction.