Indonesia has a good tourist market, East Java is an island that has a very magnificent of tourism potential, then Trenggalek is particular as a tourist-magnet in South East Java.

The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. The population used is a banking company listed on the Indonesia Stock Exchange from 2015-2020. The method was used with the Purposive Sampling Method and obtained by 20 companies. The data used is a data panel consisting of cross-section and time series data assisted by the E-views 9 statistics program. The panel s data region analysis results showed that the Fix Effect Model was the right model for estimating the regression equations tested. The results showed that the Independent Board of Commissioners and Internal Audit partially had no significant effect on audit report lag. In contrast, the audit committee s variables and the company s size were partially affected significantly. The results of simultaneous analysis of the independent board of commissioners, audit committee, internal audit, and company size significantly influence audit report lag. The results of the variable analysis of The Moderation of The Public Accounting Firm weakened the variables of the Independent Board of Commissioners, and the Internal Audit Committee on Audit Report Lag, while the Public Accounting Firm strengthened the influence of Corporate Size on Audit Report Lag.

The existence of SMEs Sarong Samarinda has become one of the pillars of the economy of some Samarinda people. From raw material suppliers, weavers, business owners, and souvenir shops to online store activists, all are involved and feel the economic impact of the existence of the Samarinda Sarong Center. Like SMEs in Indonesia, Samarinda Sarong centers also experience many problems and obstacles in the sustainability of their business, especially in marketing Samarinda sarong products to the international market. This article examines how to maintain and develop the Samarinda Sarong SMEs in the 4.0 era, which is full of challenges to export. Case study research methods with field research, observation, and interviews. The study results show that the biggest problem currently experienced by weavers is product marketing and the weavers mindset toward the importance of implementing management on a simple scale. So far, SMEs Sarong Samarinda has only focused on the domestic market, while opportunities to penetrate the export market are wide open.

This study aims to examine the effect of board size on financial distress with the proportion of independent commissioners as a variable that moderates the relationship between board size and financial distress. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021 with the total population is 116. The sampling technique in this study used purposive sampling. The sample size obtained based on this method is 84. The analytical method used is moderate regression analysis. The results of this study indicate that the size of the board of directors has a positive effect on financial distress. Meanwhile, the proportion of independent commissioners as a moderating variable has no effect on financial distress.

The purpose of this study is to analyze the effect of liquidity on firm value, and the effect of profitability as a moderating variable between liquidity and firm value in the company. The population in this study are manufacturing companies in the consumer goods industry, the food and beverage sub-sectors, and also cigarette sub-sectors. The population of this study was food and beverage and cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2020. The sampling technique used the purposive sampling method so that the total sample obtained was 90 companies for 5 years. The results of this study prove that liquidity affects firm value, and profitability does strengthen or weaken the effect of the firm value. Based on the results of this study proves that companies that have a high level of liquidity are able to use their current asset. So, that it will be increase their performance and it will be easier to get funding from investor and companies with high profitability are able to generate satisfying profits, so that they will get large investment opportunities and also will increase firm value.

Coral reefs are critical ecosystems for coastal and marine biota interaction. The coral reef ecosystem on Kelapa Dua, Seribu Islands, is in poor condition with a low live coral cover. This condition decreases fishery productivity, as the coral reef is the habitat and nursery ground for fish and marine biota. The problem in this research is how to increase the percentage of live coral cover on Kelapa Dua Island, so fishermen do not have to fish further to other islands. This study aims to analyze the coral cover percentage and the economic value of the direct use value of capture fisheries services from the coral reef ecosystem on Kelapa Dua Island. The method used in this study to calculate the percentage of coral reef cover is Underwater Photo Transect (UPT) at a depth of 5 meters along 50m at three locations. The method for the capture fisheries data collection is an accidental sampling questionnaire to 30 out of 50 fishermen with a market value approach. The results of this study indicate that the economic valuation of coral capture fisheries services on Kelapa Dua Island per year for fishermen is IDR 394,800,000/US$ 25,165 (1 USD=15,688 IDR) with a coral reef coverage percentage of 12.45%. This value contributes 2.5% of the economic value of capture fisheries services of the coral reef ecosystem in the entire Kepulauan Seribu National Park. This value can be increased by increasing the diversity of types of catch, the biomass of the catch, and the selling price of the catch.

The study aimed to identify the reality of administrative governance and its role in achieving institutional excellence from the point of view of the teaching staff and employees at the Applied College for King Khalid University. The study adopted the descriptive analytical approach. The study sample consisted of 140 respondents. The questionnaire was used as a tool for data collection. The study aims to shed light on the understanding of the practice of rational management or what is termed as "administrative governance". It is of great importance in the world now, and there has been increased talk now about administrative governance and its role in improving performance and reaching institutional excellence. The results of the study indicated that the reality of administrative governance in the applied process for King Khalid University of Saudi Arabia was high, and the dimensions of governance came according to importance, institution foundations and effectiveness / efficiency / fairness, justice and disclosure (transparency). Performing their work in an appropriate manner. The employees of the college also maintain their commitment to the official working hours. They also do their best to perform their work in a correct and distinct manner. It was also found that there is a relationship between administrative governance and achieving institutional excellence from the point of view of the employees of the college, due to the difference in the variables (by gender), (Years of experience) and (type of job). The study came out with several recommendations, including: 1.The necessity of having a system to measure the extent of compliance with the standards necessary to work in the applied college. 2.The college is keen to disclose transparently about the possibility of wrong practices in it.

This study examines the relationship between family ownership and export performance, and innovation capabilities as a mediation variable. We conceptualize our study to “familiarity” as the family system interaction in business activity. However, the principle of internationalization in SMEs has a consequences, including an increase in innovative behavior. To fill this gap, this study offers innovation capabilities to SMEs. Using 172 SMEs in Malang Regency, Indonesia, this study found that there is a positive relationship between family ownership and innovation capabilities with export performance. We also find that this relationship is mediated by innovation capabilities. In the end, we conducted a discussion and concluded the findings.

This study aimed to investigate the effect of financial knowledge, financial skills, and attitudes on the financial behavior of MSME entrepreneurs in West Sumatra. The data collection method used is quantitative research with 108 samples of West Sumatra SMEs selected by purposive sampling.

Pandemics are not a new phenomenon since they have happened numerous times throughout human history. Due to the globalization and interconnectedness of the business world today, the steps taken by governments around the world to stop the Corona Virus Disease 2019 (COVID-19) from spreading resulted to minimal movement of people and products, impacting business activities in Kenya.

Human civilization has always been centred on economic growth. Economic growth difficulties are the main focus of government policy and study in the modern, globalized world. Kenya s overarching goal is to become a middle-income nation that is both globally competitive and wealthy and provides its residents with a high quality of life. The Kenya Vision 2030 is the country s development strategy. Different perspectives on the relationship between inflation, exchange rate and economic growth have shown diverging results. This study s particular goals were to determine the effect of inflation and exchange rate on Kenya s economic growth using Keynesian theory. This study used explanatory research design and adopted positivism philosophy. Annual data from 1980 to 2019 giving 40 observations was used. Vector Error Correction (VECM) Model was customized in analyzing the long run and short-run contribution of macroeconomic variables and gross domestic product in Kenya. From the VECM model, R-square value was 58.62, Chi-square of 26.913 (p > Chi2 = 0.0494) showing VECM was fit for parameter estimation. The coefficient of exchange rate was -0.828 with a p-value of 0.001 while the coefficient of inflation was 0.055,p value=0.020.The findings of this study will provide good fiscal and monetary policy recommendations to the government as well as guidance on how to solve the issue of weak economic growth. Because economic growth is predicted to slow down when inflation exceeds a particular threshold, the nation must control inflation. The government should support macroeconomic policies that strengthen the stability of Kenya s exchange rate versus the major world trading currencies while aiming for an ideal level of inflation because foreign currency rates have a detrimental impact on economic growth in Kenya.

The purpose of this study was to analyze the mediation function of travel anxiety on the effect of value for money and service quality on the behavioral intention of passengers on low-cost carrier airlines Citilink and Lion Air. The population used inthis study were passengers of low-cost carrier airlines entering Banda Aceh, namely Wings Air and Citilink. The sampling technique used is non-probability sampling with a convenience sampling approach. The respondents in this study were all passengers of lowcost carrier airlines entering Banda Aceh, namely Wings Air and Citilink. The number of sampling in this study is the multiplication of the number 5 with the number of existing indicators (Ferdinand 2010), namely 5 x 31 indicators = 155 people. Data processing is done using SPSS and Smart PLS software. Of the five direct influence hypotheses tested, namely the Effect of the Value of Money on Travel Anxiety, the Effect of the Value of Money on Behavioral Intention, the Effect of Travel Anxiety on Behavioral Intention, the Effect of Service Quality on Travel Anxiety, and Effect of Service Quality on Behavioral Intention, there is one that is not significant, namely the effect of Value for Money on Behavior Intention. The meaning is in encouraging someone to travel, even though in the case of Low-Cost Carrier it turns out that at the 5% alpha level the effect is not significant. But if we use 10% DF, then all direct hypotheses in this study have a significant effect. As for the indirect effect, the two hypotheses of the Effect of the Value of Money on Behavioral Intention through Travel Anxiety and the Effect of Service Quality on Behavioral Intention through Travel Anxiety, do not of them produce a significant effect. Only the influence of Service Quality on Behavioral Intention through Travel Anxiety is significant, although the role of travel anxiety in linking service quality variables to behavior intention is only a partial intervention.

The purpose of this study was to analysis Government Public Relation strategies in the Indonesian Ministry of Health to managing their positive image using the Cyber PR strategy by David Phillips and Philip Young, the Image Formation Model by John S. Nimpoeno, and the PR Message Strategy by Harwood Childs. The research approach used is a qualitative method, with using in-depth interviews with four informants and a triangulator as data analysis techniques. The results show that new form of content on TikTok makes Generation Z have a positive perception of the Indonesian Ministry of Health. In addition, the four components in Cyber PR show that the process of building a positive image get supported the presentation of content in TikTok as new media for the Indonesian Ministry of Health. Finally, the PR strategies to involving in trends and the community in TikTok help expanding the main message.

This study aims to determine the effect of interest rates, money supply, inflation, exchange rates, and return on assets (ROA) on stock prices in the banking sector for the 2005 QII – 2019 QIV period. The data used are quarterly time series. The method of analysis used the Vector Error Correction Model (VECM). The result of this study indicate that the interest rates has a negative and insignificant effect on stock prices in the banking sector. However, money supply, inflation and return on assets have a positive effect and significant effect to the stock price of the banking sector in Indonesia.

This study is aimed at determining the relationship between subjective norms, attitude, perceived of behavioral control and entrepreneurship tendencies towards students majoring in non-business studies. Data of the study was collected through questionnaires from 318 students at National University of Malaysia (UKM). Based on regression analysis, study found that attitude towards entrepreneurship has the strongest effect on entrepreneurship tendency among students majoring in non-business. The finding of this study provides information to higher institutions on improving strategies to increase entrepreneurial intention among students majoring in non-business.

PT Perkebunan Tambi is a tea company in Wonosobo district which produces various kinds of tea, one of which is the Tambi Black Tea. Based on sales data for Tambi Black Tea Dips from 2017 to 2021 sales of Tambi Dip Black Tea are very volatile, especially in 2020 it experienced a very drastic decline reaching -68.9% as a result of the impact of the Covid-19 pandemic. This study aims to prove the effect of price and product quality on purchasing decisions of Tambi Black Tea Celup in Wonosobo. This type of research is explanatory research with purposive sampling and accidental sampling techniques. Data collection used in this study by submitting questionnaires to respondents. The number of samples in this study amounted to 97 respondents in Wonosobo Regency who had bought or consumed Tambi Dip Black Tea. The data analysis method used was validity test, reliability test, correlation coefficient, determination coefficient test, simple regression analysis and multiple regression analysis, then significance test (t test and F test) using the SPSS for Windows version 25.0 program. The results of this study show that partially price contributes 25.7% and product quality 27.2% to purchasing decisions. Meanwhile, price and product quality simultaneously contributed 30.9% to purchasing decisions. Based on these results, it can be seen that the price partially has a significant negative effect on the purchasing decision variable. Product quality partially has a significant positive effect on purchasing decision variables. Price and product quality simultaneously have a significant influence on purchasing decision variables. Suggestions from this study are for companies to evaluate pricing and product packaging as well as procedures for presenting products so that they can attract consumers to purchase Tambi Celup Black Tea.

The purpose of this study was to analyze the relationship between profitability and firm value moderated by firm size. The research population in this research is property and real estate and building construction companies listed on the Indonesia Stock Exchange for the 2019-2021 period. There were 57 samples in this study which were taken by purposive sampling method. The data analysis method used is moderate regression analysis, with the results showing that profitability has no effect on firm value. However, profitability has an effect on firm value moderated by firm size.

The transition period from the pandemic to the endemic covid 19 in Indonesia had an impact on increasing the Jakarta Composite Index on the Indonesia Stock Exchange, however, the stock prices of pharmaceutical sector companies decreased one day after the endemic announcement date. Based on this phenomenon, this study aims to analyze market reactions that cause abnormal returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange. The population used in this study were pharmaceutical sector companies listed on the Indonesia Stock Exchange with a total sample size of 110. The data analysis method used was a descriptive analysis approach. The results of this study indicate that there is an increase in abnormal returns during the transition from the pandemic to the endemic Covid-19 in pharmaceutical sector companies in Indonesia.

This study aims to evaluate the background of the occurrence of sleeping stocks in terms of the number of outstanding shares, stock prices, market capitalization, and return on equity. The population of this study is financial sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique used a purposive sampling method with a total sample of 45. Data analysis methods used were time series, cross-section, and combined. The research results show that the low trading frequency of sleeping shares can be caused by the relatively small number of outstanding shares and market capitalization negative return on equity growth.

This study aims to examine the effect of volume of capital on investment performance moderated by leverage in life insurance companies in Indonesia. This topic was investigated because of the phenomena and differences in results regarding the low investment performance of several life insurance companies in Indonesia. The population of this study is established life insurance companies registered with the Financial Services Authority during the 2017-2021 period with a total sample of 116 taken using the purposive sampling method. The data analysis method used is moderate regression analysis with the results showing that the volume of capital does not affect investment performance, but after the volume of capital is moderated with leverage, it can affect investment performance.

Destination from study this is for knowing process and development internationalization of MSMEs carried out by UD AIDA Furniture in the Regency Pasuruan, East Java, Indonesia .This research is an exploratory research where the approach is used is a qualitative approach. Qualitative researchers seek to understand experiences in life context and meaning associated with experience with use Focus Group Discussion with. Data collection techniques by conducting open ended interviews with the hope of obtaining more complete information from these respondents. Data analysis used descriptive analysis method. The results of the study show that the internationalization process for UD AIDA Furniture SMEs is appropriate with Upsala models with method gradually that is through a network of friends with the sales process through the domestic market, then next experience development To do export to abroad which includes United States of America and so on in development export to Taiwan, and Singapore. Besides that s also appropriate Resource based models as well as eclectic paradigm that internationalization carried out by UD Aida Furniture MSMEs because have superiority competitive.

This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the companys internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the companys internal control.

This study aims to examine the Effect of Leverage and Free Cash Flow on Earnings Management with the Independent Audit Committee as a Moderating Variable. The samples used were manufacturing companies in the basic and chemical industry sectors that were listed on the Indonesia Stock Exchange (IDX) and published annual reports and sustainability reports for the 2018-2020 period. Sampling was carried out using the purposive sampling method. Data analysis used in this study used Panel Data Regression Analysis with the Eviews 9 application tool. The results of this study indicate that the free cash flow variable as measured by DAC has a negative effect on earnings management. However, the leverage variable as measured by DAR has a positive effect on earnings management. The moderating variable, namely the independent audit committee as measured by the independent audit committee ratio, is unable to moderate the relationship between leverage and free cash flow on earnings management.

Initial Public Offering is a kind of public offering by the companies to generate the funds from primary market for the first time. Individual investors are becoming rational to investment in Initial Public Offerings (IPOs) to gain from the listing and hold for short or long term profits. They use different strategies to gain from the IPOs. The present study examines the retail investor’s criterion to invest in IPOs. For this purpose, a questionnaire was developed and administered to 724 sample respondents in Hyderabad and Secunderabad city. The responses are processed in SPSS - 26 version and applied few statistical tools i.e., descriptive statistics, ANOVA and Factor Analysis for interpretation of the results. The present study reveals that retail investor’s investment decision is based on the quota of equity shares available to retail investors in IPO, Equity Participation by Financial Institutions & Foreign Institutional Investors and followed by Price band. Further, the researcher founds that there is a significant variation in means among retail investors on Industry and Sector that Company Issues the IPO and Terms of Issue related to IPOs. The study concludes that, most of the investor’s investment decisions are based on market attractiveness and corporate image. Further the study may be useful to conduct the research in the following directions, to measure the investor’s perception and behavior towards in participation of IPOs, Factors affecting investment decision of retail investors in different geographical areas in India.

Covid-19 pandemic triggered a massive turmoil in uncertainty and big impact on health care, mobility, social activities and economic growth. That low economic growth lead business activities of companies in transformation. This study aims to observe the differences in financial performance of automotive and component companies listed on Indonesia Stock Exchange before and during Covid-19 pandemic 2018-2021 period. The population used is automotive and component companies listed on Indonesia Stock Exchange, determined based on the purposive sampling method with the criteria which is companies have been publishing their financial statement and annual report until 2021, resulting 10 companies as research samples. Research type in this study is event study. Secondary data used as sourced data. Analysis method of data using descriptive test and wilcoxon signed ranked test, with a software SPSS ver 26. The result shows there were no significant difference in the liquidity measured by current ratio, along with profitability measured by return on asset, return on equity and net profit margin in the automotive and component companies between before and during pandemic period. Meanwhile, companies’ activity measured by receivable turnover and total asset turnover have significant difference between before and during pandemic period.

The purpose of this study was to examine the direct effect of Strategic Human Resources Competencies and Information Technology on Organizational Performance and the direct influence of Knowledge Management on Organizational Performance and the indirect effect of Strategic Human Resources Competencies and Information Technology on Organizational Performance mediated by Knowledge Management. The model used in this study is to test the hypothesis by using the method of the Structural Equation Model (SEM). The software used for structural analysis is LISREL 8.80. Data were collected from a sample of 210 respondents who were deemed sufficient to represent the population. In taking the sample used a survey technique that is the entire population is used as a research sample. The findings of this study are that there is a direct influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance and a direct influence of Knowledge Management on Organizational Performance and an indirect influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance mediated by Knowledge Management. Of the seven hypotheses proposed, all of them proved to have a direct or indirect effect through the mediating variable. Knowledge Management as a mediating variable functions effectively to increase the influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance. The implication of the results of this study is that there is a positive and significant influence of Strategic Human Resources Competencies and Information Technology on Knowledge Management and has implications for increasing Organizational Performance.

The Covid-19 pandemic affects all sectors of life. In order to face the pandemic, dynamic policies are crucial due to the acceleration of the pace of the covid-19. This study aims to analyse the effect of strategic planning and transformation on performance with dynamic policy as a moderating variable. The method is a moderated regression analysis with a stratified random sampling in the Indonesia Police Agency. The results show that strategic planning and transformation impacted the performance partially and simultaneously. The dynamic policies significantly strengthen the impact on performance. This research implies that goodwill and strategic proses are crucial to managing collaborative policies on the pandemic by integrating intelligently, quickly, dynamically, and collaboratively. Furthermore, leadership and collaboration are crucial contributions to performance, but communication with other parties shows salient weaknesses. In addition, horizontal and vertical perspectives need further comprehensive analysis.

Local wisdom can affect social activity patterns, including accounting practices in a community group. Every activity, including accounting practices, carried out by Tengger tribe based on their local wisdom, namely Pralima Kawruh Budha. This research aim to analyze the influence of Pralima Kawruh Budha on Tengger tribe trade accounting. This research conducted using ethnomethodology interpretive approach to seek a clear picture of the Tengger tribe trade accounting practice based on Pralima Kawruh Budha. The data sources used in this study are primary sources derived from field observations and interviews. According to the research result, many Tengger tribe people have forgotten Pralima Kawruh Budha. Even so, the values that exist in Pralima Kawruh Budha are still reflected in almost all activities of the Tengger tribal community.

The present study used the quantitative research approach to examine the mediating effect of Competitive Advantage (CA) on the relationship between digital marketing dimensions of content marketing (CM) and Recovery Performance Tourism (RTP) in Oman. The present study will be used of descriptive analysis is presenting demographic variables, such as gender, age, education level, income through using frequency or percentage, mean, standard deviation, variance, etc. The present study will be applied the structural equation modeling (SEM) for examining of the casual model due to the fact that it is describing the casual mechanism of the mediating effect of competitive advantage on the relationship between digital marketing dimensions especially content marketing (CM) and recovery performance tourism. (RTP) in Oman. The study result identified that the three are significant mediating effect of Competitive Advantage (CA) on the relationship between digital marketing dimensions of content marketing (CM) and Recovery Performance Tourism (RTP) in Oman. The study recommends as the policy guideline for ensuring that the Omani Tourism industry has to focus more on Competitive Advantage (CA) to recovery of tourism sectors and for Recovery Performance Tourism (RTP) in Oman.

The purpose of this study is to apply the experience from a study conducted on entrepreneurial intention among university students with regard to the effective use of triangulation in entrepreneurship research. It applies the knowledge acquired to address issues such as inconsistencies, contradictions, and biases when using the single method. It was also used to develop a framework for research by adopting triangulation. The study discussed issues such as design and the whys and how’s of triangulation. It is hoped that the study will help future researchers who adopt triangulation to produce quality work and make informed judgements that lead to completeness. Finally, it would be interesting to researchers who always want to be up-to-date in academic research.

The purpose of this study was to examine the direct effect of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance and the direct influence of Change Management on Personnel Performance and the indirect effect of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance mediated by Change Management. The model used in this study is to test the hypothesis by using the method of the Structural Equation Model (SEM). The software used for structural analysis is LISREL 8.80. Data were collected from a sample of 145 respondents who were deemed sufficient to represent the population. In taking the sample used a survey technique that is the entire population is used as a research sample. The findings of this study are that there is a direct influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance and a direct influence of Change Management on Personnel Performance as well as an indirect influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance mediated by Change Management. Of the seven hypotheses proposed, all proved to be accepted, namely that there was a direct or indirect influence. Change management as a mediating variable functions effectively in increasing the influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance. The implication of the results of this study is that there is a positive and significant influence on HR Recruitment Strategy and HR Empowerment Strategy on Change Management and has implications for improving Personnel Performance.

Tesla is considered the leading electric vehicle manufacturing company in the market. It was the first company to recognize the need for a more sustainable vehicle than traditional gasoline-powered vehicles and offer its solution to the market. The company has combined the generation of electrical energy through solar cells and other SolarCity products with its vehicles, giving it a competitive advantage that none of its competitors have. Tesla s cars are the result of continued investment in research and development and a forward-thinking approach. The company has made such an impact with its innovations that it has also changed the paths of its competitors and the industry as a whole. Within the green economy movement, Tesla has definitely been one of the pioneers influencing companies in other industries and inspiring them to take a greener and more sustainable approach.

Some problems occur regarding work-life balance during the pandemic. This study tries to understand how lecturers face stressful situations related to job changes from traditional working in the office (before the pandemic) to working from home (pandemic) and then working from anywhere (after the pandemic). Data were collected from observations and in-depth surveys at two universities in Surabaya, Indonesia. This study uses a qualitative phenomenological approach. The research focuses on how lecturers respond to changes in work patterns during the pandemic. There were 26 informants interviewed, consisting of lecturers and administrative staff. In addition to interviews, this research actively participates in and collects various documents related to policies during the pandemic. There are three findings in this study. First, universities respond quickly to changes related to the development of the Covid-19 virus following government regulations regarding classroom learning policies. Second, lecturers and administrative staff continue to carry out their activities during the pandemic. Lecturers continue to perform their tri dharma, teaching, research, and community service. These activities use technology through Online Learning. In the new normal era, although learning has been carried out offline in the classroom, online learning techniques are still. Third, changing work patterns, especially during the lockdown, where work done at home creates pressure. There are two types of pressure, pressure due to multiple roles that must be carried out simultaneously at home and pressure due to the mandatory use of online learning technology.

This study aims to identify and evaluate the recognition, measurement, and presentation of the financial statements of PT. Dinamik Prima Persada by Statement of Financial Accounting Standards 1. This type of research is a case study; descriptive analysis is used. Data collection techniques in this study were interviews and documentation methods. The validity of the data was tested by the triangulation method. The results of this study indicate the concept of recognition and measurement of PT. Prima Persada Dinamik is in accordance with Statement of Financial Accounting Standards 1. The concept of a presentation at PT. Prima Persadas dynamics are not in accordance with Statement of Financial Accounting Standards 1. Financial reports of PT. Prima Persadas dynamics only consist of a statement of financial position and an income statement, so it still needs to be completed.

The purpose of this research is to analyze empirically effect of organizational culture, job satisfaction, and servant leadership on service quality through the affective commitment of employee from freight forwarding companies in Jakarta.

This article aims to assess the need for a stock market mobile trading application in a developing countrys capital market, such as Bangladeshs, where stock markets have been closed for more than two months during the first stages of the ongoing pandemic. The effect of COVID-19 is tested using an event study to evaluate if it has a statistically significant impact on the adoption rate of the DSE mobile app. A descriptive research approach has been implemented, and a t-statistic has been conducted. According to the statistics, COVID-19 significantly impacts the DSE mobile app adoption rate and the number of buy-sell transactions in Bangladeshs capital market. Compared to the total Beneficiary Owners account holders, only 3.75 percent of investors use the DSE mobile app for transactions. All of this indicates that the stock market in Bangladesh has only partial digitalization, and as a result, it does not provide a suitable platform for coping with negative occurrences. As a result, authorities must encourage the adoption of full-fledged digitizing by involving all stakeholders in the chain to deal with the sudden and long-lasting shock caused by pandemics such as the coronavirus epidemic in 2019.

Competency, motivation, and job satisfaction variables are thought to be significant in influencing employee performance at the Marthalia Skincare Clinic (MSC). The purpose of this study was to analyze the influence of competence and motivation on employee performance, with job satisfaction as an intervening variable, at the Denpasar MSC Clinic. The method used in this research is quantitative, with a questionnaire that is carried out systematically according to the research objectives. The research was conducted at the MSC Clinic with 34 respondents. This study uses five Likert scales to measure variables when testing the validity and reliability of those variables. This research was analyzed by SEM PLS. The results of the study show that competence has no effect on employee performance; motivation has an effect and is significant on employee performance; job satisfaction has an effect on employee performance; competence has an effect on job satisfaction; motivation is influential and significant on job satisfaction; competence is influential on employee performance through job satisfaction; and motivation is influential on employee performance through job satisfaction. It is suggested that further researchers add alternative constructs that affect employee performance, such as leadership, work discipline, and compensation, and increase references related to research.

This study aims to design a merchandise inventory accounting information system at PT Mitrahasil Dagang. PT Mitrahasil Dagang is a trading company, but since its establishment PT Mitrahasil Dagang does not have a trading goods inventory accounting information system. This causes PT Mitrahasil Dagang to experience problems with information regarding the type and quantity of merchandise in the warehouse that does not match the data in the Accurate system and hinders the sales process. The method used in this study is descriptive qualitative using primary and secondary data sources as well as data collection techniques of observation, interviews and documentation. The research results show, the constraints experienced by PT Mitrahasil Dagang occurred because the company did not have sufficient human resources and incomplete documents in operational implementation, as well as the absence of clear procedures regarding the receipt and release of merchandise inventory in the warehouse. Based on these constraints, this study produced a series of merchandise inventory accounting information systems including procedures for receiving, issuing and stock taking for PT Mitrahasil Dagang.

The tourism industry contributes a significant portion of the gross national economic product in many countries. Especially, for Vietnam, the tourism industry is now considered as one of the three key economic sectors; focused on investment; constantly developing and making positive contributions to the national economy. Tourism development promotes economic sectors that support development such as transportation; post and Telecommunication; insurance; Financial services; accommodation and food services. The developed tourism industry also brings a large commodity consumption market; thereby promoting rapid growth of gross national economic product. Craft village tourism in Ho Chi Minh City, especially traditional craft villages in suburban rural areas such as Can Gio district, has become a new trend of the world. The article focuses on clarifying tourism activities for a number of rural craft villages and proposes some solutions to improve the quality of tourism activities in Can Gio district, Ho Chi Minh City.

Thailands market for electronic vehicles has experienced a tremendous growth especially with the rising number of environmentally conscious consumers, as well as the innovation-driven automobile industry of Thailand.

Internationalization is the dream of almost all companies, including micro, small and medium scale enterprises or known as MSMEs. , threats, strengths, and weaknesses of MSME ornamental plants for orchids DD Orchid Nursery Dadaprejo, Junrejo District, Batu City, East Java. This research uses descriptive qualitative method with a case study approach with SWOT Analysis and Internal External Matrix. The data collection method was carried out qualitatively through field observations, interviews and documentation. The main informant of the research is the owner while the supporting informants are employees of DD Orchid Nursery. The results of the study show that the cultivation of DD Orchid Nursery has good strengths and opportunities in improving its international performance. The SWOT analysis has identified the strengths, weaknesses, opportunities and threats of the DD Orchid Nursery orchid cultivation business. UKM DD Orchids Nursery has opportunities and strengths (SO) so that it can implement a progressive strategy with strategy formulation 1) Maintain, improve product/service quality and optimize the use of Information Technology. 2) Optimizing digital marketing through social media, marketplaces and websites; 3) Expanding market share to be better known in the global market.

The business rental contract is increasingly common in the business environment. Very often, when an entrepreneur wishes not to sell the business but not to carry out the business activity himself, he resorts to the business rental as this guarantees a fixed income and the certainty that at the expiry of the contract, the business will revert to his assets. Within this issue is a topic of particular doctrinal and operational interest: inventories. This accounting item can have two accounting methods that reflect two different ways of understanding inventories. The article will explain the most relevant features of the business lease contract and focus on the two accounting methods of recognising inventories under this contract: the ownership method and the availability method.

In the new context of globalization, Moroccan companies are increasingly faced with margin pressure. They are challenged to review their strategies and evolve their management tools. In this respect, the issue of hidden costs is becoming increasingly important for any company seeking to control its performance, both as a source of qualitative and quantitative improvement of processes in terms of measuring hidden costs-performance. Thus, the main objective of this article is to detect the dysfunctions revealing the hidden costs-performances within small and medium-sized companies. To do this, a review of the articles dealing with this concept was carried out in order to come up with a state-of-the-art of the academic production on the subject and to draw conclusions on the various dysfunctions which cause its birth.

The purpose of this study is to examine the phenomena of herding behavior and capital structure decisions at IDX by taking samples of firms in the infrastructure and property industry sectors in 2018-2021. The basis for determining the research model from Brandea and Pop (2019) which uses panel data regression based on Leary and Robert (2014) research regarding the peer effect motive in herding behavior and capital structure decisions. The results of this study show that there is still herding behavior and capital structure at IDX, especially in infrastructure and property industrial firms with the expansion of findings from Brandea and Pop (2019) that it is not only size as a determining factor but also profit and growth. The implication is that it is still possible for infrastructure and property firms to conduct herding as long as they are able to maintain their optimum capital structure.

Some propositions related to about growth theory are not valid for all production functions. This is the case for the estimation of total factor productivity based on the growth accounting’s approach which is easily verified with a Cobb-Douglas production function, but difficult to obtain with a CES production function. In this paper, we will try to do that estimation using Moroccan data.

This study assessed the effect of service quality, price, physical design, environment, technology as well as other tangible and reliability-based factors as determinants of customers’ level of satisfaction and behavioral intention towards repeated patronage using Interactive Engineering Consultant (IEC) Villa and Resort, Durumi, Abuja-NIGERIA as a case study. A total of 100 copies of a survey questionnaire were administered to guests in December 2021. Out of which 75 copies of the questionnaire were retrieved. Data were analyzed using standard deviation, multiple regression and mean to provide acceptable answers to the researcher’s questions. The findings revealed that the tangible qualities paired with substantial levels of reliability of the IEC Villa and Resort are the most important variables considering the customer satisfaction and patronage. In the researcher’s study area, there should be an improvement in the price, service quality and physical design. The study generally recommends that the hotel should ensure to maintain the features, facilities and others that grasp the attention of guests to avoid a case of promise and fail further lead to customer dissatisfaction and reduced patronage. The findings will be significant to the management of IEC Villa and Resort, Durumi, Abuja and other hospitality inclined establishments.

The pandemic raised questions about the strength and weaknesses of some sectors of activity. This article aims to determine the impact of the Covid-19 pandemic on Portuguese companies according to the values obtained in calculating liquidity, profitability and structure/debt ratios. One studied a sample of 15,367 companies operating between 2018 and 2020. Two aspects are highlighted in this study: i) the liquidity and profitability of companies fell, in most sectors, a fact that worsened the capital structure of companies and increased their degree of indebtedness, and ii) there were negative and positive impacts for different sectors of activity. Those most affected by the pandemic were tourism and public administration activities. Those least affected were the agriculture and information and communication activities. This study identifies the sectors in which public support policies were successful and those that should receive special attention given their contribution to the Portuguese Gross Domestic Product.

It is typical in favor of a company to possess market competence in order to maintain their position. The only way for a business to succeed in a competitive market is to maintain client satisfaction with their products by raising their level of quality. Product quality plays a crucial part in the companys ability to compete in the market and meet client demand. The central premise of the study was to ascertain how a strategic partnership and product quality interacted to affect the link between employee performance and societal values of employees. The research design adopted by the study was explanatory. A suitable sample of 283 managers obtained from a targeted population of 1066 managers using Krejcie formula. Primary data was collected using standardized questionnaires. The Cronbachs Alpha coefficient was used to test reliability .Factor analysis was done to establish appropriateness of questionnaire constructs. Indirect effect of product quality (0.161) on performance, direct influence (0.339), and overall effect of (0.199) with ? < 0.05 indicated their significances. Moderated mediation result of (0.002) with ? > 0.05 was not statistically significant. Overall, there was a strong moderated mediation connection on performance. The research offers industrial companies a practical strategy for managing staff value and product quality to their own advantage. According to this report, in order for manufacturing companies in Kenya to stay competitive, they must form strategic alliances with other companies.

This study focuses on examining how the effect of profitability, debt policy, investment opportunity set and firm size with growth opportunity as a moderating variable on investment decisions. This study has a population of basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The research data used is secondary data with an observation period of 5 years. Determination of this sample using purposive sampling with several criteria. Thus, obtained 37 samples of companies used in this study. This study also uses Moderation Regression Analysis (MRA) as the method of analysis. The results of this study are profitability and firm size have a significant and positive effect on investment decisions, while debt policy and investment opportunity sets have a significant negative effect on investment decisions. Growth opportunity can moderate the relationship between debt policy and investment decisions, but on the other hand growth opportunity is not able to moderate the relationship between profitability, investment opportunity set and company size on investment decisions.

The purpose of this study was to analyze and examine the effect of inflation, exchange rates, foreign exchange reserves on the yield to maturity (YTM) of fixed rate series bonds denominated in rupiah with a tenor of 10 years during the period 2015 - 2021. The statistical analysis method used in the preparation of this research is quantitative with descriptive explanations. Data collection techniques were obtained from secondary data through library research. Secondary data obtained through the internet sites of Bank Indonesia, Central Statistics Agency, Ministry of Finance, and Bloomberg in the form of information, research data, and macroeconomic variables in the 2015-2021 period. The analytical method used in this study is moderated regression analysis (MRA). The study type was an explanatory study with data processing using the IBM SPSS Statistics 25 application. The study results showed that the determinant of inflation had no effect on YTM, exchange rate had a significant negative effect on YTM, foreign exchange reserves had a negative effect on YTM. The result of BI rate as moderating factor is able to moderate the relationship between both of exchange rate and foreign exchange reserves against YTM. It is believed that the BI rate has force power as a determinant of the yield to maturity of rupiah-denominated fixed rate government bonds.

The quality of the audit report in corporate organization around the world and Nigeria has been of great concern considering the contribution of internal auditors as the overseer of daily accounting entries in an organization. Considering this issue, the study focused on evaluation of internal audit and control system as a prerequisite for the qualitative external audit report. Survey research design was adopted in the conduct of the study. The population of the study includes 93 internal and external auditors randomly selected amongst organizations in Nigeria. Three research questions and three hypotheses, all stated in its null form guided the study. Questionnaire instrument was adopted in the conduct of the study, which was rated on a five point scale with an acceptable rating of 3. Hypotheses that guided the study was tested using one sample test statistics at .05 level of significance. Findings from the study shows that, internal auditors in corporate organizations are not significantly independent in the discharge of their duties. It was also discovered that internal audit and control system of corporate organizations in Nigeria are significantly relied on as audit evidence/basis for financial report. Final findings showed that, internal audit and control systems do not significantly aid qualitative external audit report of corporate organizations in Nigeria. The findings imply that the quality of the external audit report is determined by the quality of its internal audit and control team. Based on this, the researcher recommends amongst others that, regulation and training should be provided to enhancing independence of internal auditors and that external auditors should endeavor to carryout more comprehensive sampling during audit exercise.

This study aims to obtain empirical evidence about the effect of mudharabah income, musyarakah income and murabahah income either partially or jointly on net profit at PT Bank BCA Syariah. The method used in this research is a descriptive and verification research method with a quantitative approach. The sample in this study is the monthly financial report of PT Bank BCA Syariah for the period 2019 – 2021. The research data is processed using SPSS version 25 which aims to analyze the effect of mudharabah, musyarakah and murabahah income on net Profit. The results of this study indicate that mudharabah income and musyarakah income partially affect net profit, but murabahah income does not partially affect net profit and the three variables simultaneously have a positive and significant effect on net profit.

Based on Stimulus-Organism-Response (S-O-R) theory, this study identifies and empirically tests the effect of impulsive buying and perceived value on intention to install and repurchase intention by using the mediating role of customer loyalty programs and the moderating role of satisfying customer experience to reinforce the positive influence. Data collected from 168 small store owners using the Sahabat Warung shopping application through an online survey were analyzed using structural partial least squares (PLS-SEM) modeling. The results do not confirm the significant impact of impulsive buying but confirm the significant impact of perceived value on the intention to install. Intention to install was found to be strongly correlated with repurchase intention by mediating customer loyalty programs. Moderation of customer loyalty programs reinforces positive influence. The findings inform managers and researchers of the role of perceived value as being stronger than impulsive buying in driving intention to install and repurchase intention.

This study investigated the effect of psychosocial work environment on the performance of employees of eight (8) oil and gas firms in Nigeria. Survey research design was used and questionnaire was the major data collection instrument which was administered to employees of oil and gas firms. Four (4) psychosocial work environment dimensions (proactive work behaviour, interpersonal relationship, feeling of safety, and job engagement) were used and data obtained were analyzed via descriptive and inferential statistical methods. The simple regression results established positive relationships between employee performance and proactive work behavior, interpersonal relationships, and feeling of safety. For job engagement variable, a negative effect was established. The study recommended that management of oil and gas firms should use proactive work behaviours such as motivational incentives to improve employees’ performance. Also, management should use other options of engaging employees on the job via creating a conducive, safe and less hazardous work environment for employees.

Business challenges in the digital marketing era are getting tougher because competitors dont only come from within the country, but also come from various countries around the world. For this reason, an entrepreneur needs to have a proactive attitude, be innovative, and dare to take risks to improve his business performance. The purpose of this study is to (a) explore entrepreneurial marketing capabilities in female and male entrepreneurs in East Java. (b) Analyze the strengths and weaknesses of male and female entrepreneurs in terms of Proactiveness, Calculated Risk-taking, Innovativeness, Opportunity Focus, Resource Leveraging, Customer Intensity, Value Creation, and Legitimacy. (c) developing an effective entrepreneurial marketing model for MSMEs managed by women and men. This type of research is qualitative phenomenology. The research location is in Greater Malang which consists of Malang city, Malang district and Batu city. The research subjects were 12 SMEs engaged in the food and beverage sector, consisting of 6 SMEs managed by women and 6 SMEs managed by men. The research instruments were interviews, observations and documentation. To increase the level of data accuracy, triangulation is carried out, both method triangulation and source triangulation. While the analysis was carried out using the Miles formula, with stages a) data collection b) data display c) data condensation and d) conclusion drawing/verifying. The output of this research is publication in international journals, and intellectual property rights. The results showed that in implementing entrepreneurial marketing (Entrepreneurial Marketing), male entrepreneurial competencies were more dominant in terms of risk taking, encouraging purchase intentions, creative value and legality. Meanwhile, female entrepreneurs have more dominant competencies in terms of being proactive, innovative, focusing on opportunities and seeking sources of funds. It is recommended that women MSMEs are more suitable for managing food and beverage businesses on a pioneering scale, while men are more suitable for managing businesses that are already experiencing growth.

The purpose of this study is to determine the effect of digital content marketing (DCM), price fairness (PF) on customer loyalty (CL) mediated by brand equity (BEQ) and strengthened by the moderating variable relationship equity (RE) in service companies courier.

The purpose of this study is to analyze how the influence of leadership, organizational identification, perceived organizational support and communication adequacy on readiness for change and commitment to change and also examine how the influence of readiness for change on commitment to change. This research uses a quantitative approach. The sample of this study are employees of commercial banks who have digitized their services. The sample of this study consisted of 345 respondents. The data itself is collected online and offline directly to the respondents in this study. Data analysis was carried out using SEM with the Lisrel . program the results show that leadership, perceived organizational support and communication adequacy are factors that can affect readiness for change, while organizational identification cannot affect readiness for change. The results also show that readiness for change, leadership and communication adequacy are factors that can affect commitment to change, while organizational identification and perceived organizational support have no effect on commitment to change.

The covid-19 epidemic is leading to a huge economic crisis in the short and medium term, with tourism and hospitality industry being one of the hardest hit sectors in terms of income and employment with a great amount of decline of international demand amid global travel restrictions to constrain the virus. In this context, this study attempts to draw attention to the effects of covid-19 on tourism and hospitality employment. Specifically, two major impacts on the workforce are detected and discussed within this scope: job losses and the issue of skills in the international tourism sector (challenges and needs after covid-19). Following the examination of these effects, some suggestions for the future of employment in the tourism sector were presented. The implications of this research can affect tertiary professional training institutions, which need to address necessary changes to employability skills in the curriculum. These findings provide information for development of curriculum to meet the respective needs as the industry moves through this pandemic era.

The Riau Malay Songket Woven Cloth Enterprise - Wan Fitri is a market leader in the production process of Malay Songket woven cloth in Pekanbaru City, Riau Province - Indonesia which has been established since 1969. It has the potential to be marketed to various countries in Southeast Asia, especially to the Malaysian market considering the origins of the Riau Malay Songket were also derivative from Trengganu - Malaysia. The purpose of this research is to identify the strategic business factors to realize the process of product internationalization to the Malaysian market. This study uses a qualitative research method with a case study approach and SWOT analysis. The data collection of this research was carried out through interviews, observation, documentation, and a triangulation process. The results of this study showed that the Riau Malay Songket Woven Cloth Enterprise - Wan Fitri is in a Growth Position (cautious) and has the potential to penetrate the international market with medium and long-term strategies plans with the exporting target to the Malaysian market because it has a same cultural tendency, especially in using Malay Songket woven cloth.

Lord prof PhD PhD Momtchil Dobrev-Halachev and Prof. Mariola Garibova-Dobreva developed 2009 "Theory of types of sovereignty and degrees of sovereignty" based on a complete analysis of the types of sovereigns in a country in dependence on modern trends and the modern development of societies on planet Earth.

On current situation, competition to get the highest number of visitors among online travel agents in Indonesia is getting tighter.