Voluntary social insurance is the type of social insurance that an employee voluntarily participates in, it is allowed the employee to choose the payment rate and method of payment in accordance with his/her income, based on the general regulations of the State. Accordingly, this is an additional form of compulsory social insurance in the context of not implementing compulsory social insurance for all employees.

The economic and social impacts of the coronavirus pandemic have affected organisations and businesses in multiple ways. The lockdown restrictions implemented by governing bodies, have resulted in organisations changing their behaviours from conventional methods of face-to-face engagement in physical settings, onto digital platforms. This study aims to identify the challenges pertaining to organisational behaviour during the covid-19 pandemic. Recommendations are made to facilitate organisations to implement changes in their behaviour and enhance employee engagement in the new normal world. This study is implemented through a systematic review of published and grey literature sources. Results indicate that motivation, adaptation, continual learning and building trust are challenges important to overcome within the new normal world.

The research in the journal aims to analyse the influence of lifestyle, product innovation and Instagram social media on Firmi’s Scarf online shop purchasing decisions. This study uses quantitative methods. The population in this study were Firmi’s Scarf buyers with a total sample of 85 consumers. The method of sampling is done by using the Census method. The hypothesis test proposed in this study was carried out using regression analysis test equipment and partial hypothesis using SPSS 24. The results of the analysis showed that lifestyle influenced purchasing decisions significantly and positively, product innovation had a significant and positive effect on purchasing decisions, and social media Instagram has a significant and positive effect on purchasing decisions.

The percentage of pension receipts that is still low is experienced by many developing countries in the continent of Asia and Africa in terms of providing pension funds for their citizens. This study seeks to analyze the effect of growth in pension fund assets in OIC member countries. The measurement of the growth of pension fund assets is viewed through the aspects of the number of stock traded, the equity index, the inflation rate, male labor force participation, female labor force participation, the working age, and the retirement age. In addition, this study uses a panel data regression analysis method with the period 2010 to 2019. The results show that there are variables of male labor force participation, female labor force participation, working-age, and retirement age that have a significant effect. Male labor force participation, working-age, and retirement age have a positive effect on the growth of pension fund assets, while female labor force participation has a negative effect on pension fund assets. It can be said that the demographic aspects can influence the growth of pension fund assets in OIC member countries in the period 2010 to 2019.

This study aims to predict the behavior of purchase decisions for virtual goods, especially for PUBG Mobile game players, using a use and gratification approach, as well as perceived value as mediation. The population of this research is PUBG Mobile game players. The conditional sampling technique or purposive sampling amounted to 206 respondents. Samples are game players who have purchased virtual goods. Data analysis using SEM PLS. The results show that utilitarian gratification has the most influence on the PUBG virtual item top-up decision. The contribution of the mediating variable, namely the perceived value, did not succeed in increasing the influence of the independent variable on the to pup decision. The research results are expected to be one of the product development strategies for game developers.

The study investigated the impact of non-oil revenue on the economic growth of Nigeria for the period 1981 to 2019. The Autoregressive Distributed Lags (ARDL) technique was adopted alongside the unit root test, which showed that in all cases, the variables in level form were non-stationary but their first differences were found to be stationary. This shows that all the variables (including economic growth) are co-integrated at order 1. The short run diagnostic tests in the result are generally impressive since the adjusted R-squared value of 0.68 is relatively high and indicates that 68 percent of the short-term changes in economic growth is explained by the explanatory variables. The Durbin-Watson statistics is also impressive at 1.95, indicating the complete absence of autocorrelation in the model. However, in the long run the coefficient of tax revenue (TAXR) is significant among the non-oil revenue variables. This coefficient is positive and passes the significance test at the 5 percent level. This means that increased tax revenue leads to economic growth in the long run. A one percent rise in tax revenue in the current period will lead to a 0.656 percent growth in the economy over a long period. The coefficient of the other non-oil revenue variable (NTAXR) fails the test at the 5% level of significance. However, given that tax revenue is the main non-oil revenue, the result shows that non-oil revenue will most likely improve economic growth in Nigeria. For the other variables, only the coefficient of human capital (HUC) passes the significance test at the 5 percent level. The results of the study show that economic growth Granger causes nontax revenue inflow, rather than the other way around. This clarifies why NTAXR did not pass the significance test in the regression result. On the other hand, tax revenue Granger causes economic growth. These results indicate that a reverse relationship exists between economic growth and non-oil revenue, through the component of non-tax revenues. Finally, the study recommends that development of policies that will increase tax revenue is key to economic growth. Similarly, the researcher also recommends that investment in human capital development will boost economic growth of Nigeria both in the short and long run.

The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments and changes in internal logistics are particularly delicate, as this area plays a key role in the value chain due to the timely supply of raw materials and operational resources, while internal logistics often have great potential for cost savings. This article addresses the issue of logistics control through the application of cost accounting by processes to carry out a control that allows knowing and improving the performance indicators in the company, a practical example is used to show the possibilities of application and the limits of process costing in this area.

The purpose of this study to determine: 1) Motivation, Competence, Work Environment and Performance of Employees in Private-owned Politechnic; 2) to determine the effect of motivation on Employee Performance, 3) to determine the effect of Competence on employee performance; 4) to determine the effect of Work Environment Employee Performance; 5) to determine the effect of Motivation, Competence and the Work Environment simultaneously on Employee Performance Politeknik Swasta. The method is a method of research used census (population) of 35 respondents using descriptive analysis and verifikatif. From the results of descriptive analysis showed that the total effect of motivation (X1) of the Employee Performance (Y) of 63.3%, the total effect of Competency (X2) of the Employee Performance (Y) of 14.8%, and the total effect of Work Environment (X3) Performance of Employees (Y) of 7.7%. While the influence of Competence, Motivation, Corporate Culture of Performance jointly or simultaneously have the effect of a total of 85.8%.

This study aims to provide empirical evidence of the effect of job transfer on employee performance with motivation and job satisfaction as mediating variables. The research population was 52, all of whom were tax inspectors at KPP Madya Malang Indonesia. All members of the population are used as samples. A total of 52 questionnaires were distributed to tax inspectors, and 36 questionnaires were returned, resulting in a response rate of 69.23%. The data analysis method used is path analysis. The results showed that job transfer did not affect employee performance. Furthermore, it was also found that motivation did not mediate the effect of job transfer on employee performance. Finally, this study found that job satisfaction mediates the impact of job transfer on employee performance.

: This study aims to determine the significant positive effect simultaneously and partially between the independent variables: the quality of service consisting of physical evidence, reliability, responsiveness, assurance, and empathy for the dependent variable, namely customer satisfaction at the Jakarta Claim Center Division of PT. Wahana Tata Insurance. System. The sample in this study was 100 consumers in the Jakarta Claim Center Division of PT. Wahana Tata Insurance. Furthermore, the sampling technique used in this study is "Simple Random Sampling" for respondents who are currently carrying out the process of filing claims at the JCC Division of PT. Wahana Tata Insurance. Data collection was done by using a questionnaire technique. Simultaneous research results quality of service (physical evidence, reliability, responsiveness, assurance, and empathy) have a positive, solid, and significant effect on customer satisfaction. Partially, physical evidence, reliability, responsiveness, and empathy have a positive, relatively strong, and significant effect on customer satisfaction at the Jakarta Claim Center Division of PT. Wahana Tata Insurance.

Just a few years and a few months ago no one had heard of the coronavirus. Today this disease has profoundly changed the lives of millions of people. Thus, policy makers have been thinking about finding the answer to the economic crisis it has caused. What impact COVID-19 will have on the economy is immediately understood to be negative, but the extent of the damage will depend on the speed with which the authorities have undertaken to improve it and how willing governments have been to establish a kind of economic support for the immediate impact during the epidemic and the consequences it has caused. March 2020 Covid-19 immediate lockdowns played a crucial role in controlling the fast rise in cases. Countries that had failed to implement an immediate lockdown oversaw the immediate rise in cases, with worst-affected countries including Italy, the United States, UK, and Spain. Former US President Donald Trump insisted that the pandemic would not have been lethal if the countries engaged in immediate lockdown. Lockdown measures also bore positive results in European countries and finally Western Balkan. However, despite the low cases in Balkan, countries that implemented immediate lockdowns, such as Greece, Romania, Montenegro, Serbia, and Slovenia, saw a rise in unemployment. Unemployment rose from 4.8% to 46%, illustrating the negative impact of the pandemic towards socio-economic welfare, with primarily the disruption of SMEs and MNEs being a significant concern.

This study examined the effect of international liquidity channels on the profitability of quoted commercial banks in Nigeria. The objective was to examine the direction which international liquidity channel affects commercial banks profitability. Return on equity was used as dependent variable while Monetary policy channels proxy by percentage of net foreign assets, financial market channel proxy by percentage of net foreign portfolio investment, international trade channel proxy by percentage of Nigeria terms of trade, capital mobility channel proxy by net foreign direct investment and currency channel proxy by variation of Nigeria naira to US dollar. Panel data of return on equity were sourced from financial reports of the commercial banks while international liquidity variables were sourced from Central banks of Nigeria statistical bulletin. Ordinary least square methods were used as data analysis methods. The study found that 50.3 percent of the variation in return on equity of the commercial banks is explained by the variables in the equation. Monetary policy channel, international trade channel and currency have negative effect on return on equity while financial market channel and capital mobility channel has positive and no significant effect on return on equity of the commercial banks. The study recommends that Central Bank of Nigeria should adopt an appropriate macro prudential framework to enable Nigeria banks become internationally active in terms of liquidity and solvency. The depreciating naira exchange rate should be integrated to the monetary and the macroeconomic policies to avert its negative effect on the economy and the banking industry. The regulatory authorities and the bank management should formulate policies to manage international monetary shocks, the international financial environment and global financial crises to enhance Nigerian banking system soundness.

There are many literature reviews that write about the causes and expected consequences of an environmental, social, and economic crisis. It should be remembered that the role of the public sector is critical to overcoming crises, to promoting sustainable development and to managing the balance between supply and demand for public services. This qualitative research takes a case study approach to public agencies under the Ministry of Finance, namely the Directorate General of Customs and Excise. This study aims to explain financial sustainability in public bodies during the COVID-19 pandemic, and explain cutback management strategies indicated through refocusing carried out by government agencies during the COVID-19 pandemic, as well as explain the relationship between cutback management and financial sustainability which is significantly directly related to the COVID-19 pandemic. The results of the analysis show that there are differences in the financial sustainability of Customs and Excise during the pandemic, namely in terms of state revenues, it certainly changes (decreases) in terms of tax revenues, import duties, and excise. Then identified indicators of cutback strategies at Customs and Excise, and there is a conceptual link between financial sustainability, the COVID-19 pandemic and cutback management strategies.

The article discusses the prospects for the development of entrepreneurship in agriculture in our country, sustainable economic development of farms, which are its main and leading link.

This study aimed to determine the effect of leadership style, compensation, and work commitment on company performance at PT. Pura Barutama partially and simultaneously. The research method uses descriptive analysis with a quantitative approach. The sampling used is a saturated sample is all of the population is sampled. The number of samples in this study was 70 respondents. The analysis uses path analysis using the SPSS program.

This article studies the salary and income of doctors at public hospitals in Vietnam based on the survey results of 228 doctors at 5 central hospitals, 9 provincially run and centrally run hospitals and 10 district hospitals. The surveys were conducted during April and May, 2021. Research results show that it is necessary to have a correct viewpoint of the nature and role of salaries, bonuses and welfare regimes in the total income of doctors paid by public hospitals; It is also necessary to compare and evaluate the salary and income of doctors in public hospitals with the salaries and incomes of other industries and fields, other hospitals, and with colleagues in the same hospital; in order that essential changes can be made in state regulations, hospitals administration following a state-owned manner, and doctors perception of salary and income.

For the past few years, digital transformation, digital revolution, and technological upheaval have become the main keywords in the management of all types of organizations. The current crisis of the Covid-19 has increased the interest of managers and decision makers for digital transformation, especially in public administrations and institutions. This strategic and operational dimension of digital requires good governance to ensure this transition achieves the desired objectives. At this point, we would like to remind you that governance is the set of best practices to be implemented by all the stakeholders of a company to ensure that the company s information system complies with regulations and, above all, that it performs well in terms of value creation.

Changes in the business environment have been experienced by SMEs during the COVID-19 pandemic, thus placing strong pressure on business sustainability. This case study aims to describe the changes in market orientation carried out by SMEs during the pandemic. The research was conducted at the Association of Written Batik Banyuripan which consists of 62 SMEs in Central Java Province, Indonesia. Data were collected using interviews with the associations administrators and focus group discussions involving all members of SMEs. Triangulation has been carried out to ensure data quality involving SME group leaders, local government as SME coaches, and distributors. The results of the study show that SMEs respond quickly to environmental changes during the pandemic by changing market orientation by expanding the target market, adjusting products according to needs during the pandemic, using online-based technology to promote products and sales transactions. SMEs still maintain the characteristics of written batik. Changes in market orientation carried out by batik SMEs are proven to be able to prevent SMEs from going bankrupt.

This study aims to determine: 1 the effect of board age diversity on bank credit risk, 2 the effect of board education diversity on bank credit risk, 3 the effect of board gender diversity on bank credit risk, and 4 the effect of board nationality diversity on bank credit risk. The population in this study are banking sector companies listed on the Indonesia Stock Exchange IDX in the 2014-2018 period. The sampling technique in this study used census sampling with a total sample of 37 banks. Data is collected from the banks annual report. Fixed effect period regression analysis was used to test the hypothesis of this study. The results of this study indicate that: 1 board age diversity has a significant negative effect on bank credit risk, 2 board education diversity has a significant negative effect on bank buying credit risk, 3 board gender diversity has no significant effect on risk bank credit, 4 board nationality diversity has no significant effect on bank credit risk.

This study proposes a conceptual framework for determining the influences of consumers’ motivation toward purchase intention on online product in Brunei. Nowadays, purchasing goods via internet is growing rapidly in the whole world and it gives confidence to a researcher to explore what factors influence consumer see at the time of purchase goods via online. However, this study argues that the driver of the motivation on consumer is yet to be fully identified due to lack of studies that investigate the specific influence as a separate phenomenon and has not been tested in Brunei yet. Therefore, this study analyses the Uses and Gratifications Theory and Theory of Trust, to develop the understanding of consumers’ motivation and purchase intention on online product. The aim for this study is to explore the factors of consumers’ motivation in Brunei such as social media, online customer reviews, social influence and website design/features. This is to examine whether they have relationship between purchase intention and trust as a mediator. The data will be updated by quantitative method where the expected sample of 350 participants in Brunei in order to test the effect of variables. This study provides further insight for future researchers who will benefit to study consumers’ motivation for instance, in the e-commerce and social commerce, which may assist business managers’ advance their decision-making quality in developing markets.

The adoption of IFRS is expected to improve the earnings quality of firms that adopt them. It is against this background that this study investigated how the adoption of IFRS has affected earnings quality of Nigerian Breweries Plc. The company was selected because of its importance to the Nigerian economy. The 18 -year research period (2003 – 2020) was divided equally between (2003 – 2011) Pre- IFRS period (9 years) and (2012 – 2020) Post – IFRS period (9 years). Data on share price and Earnings per Share used to calculate earnings yield and change in earnings yield used to proxy earnings quality were sourced from the published financial statements of the company. Findings from Generalized Linear Model revealed no improvement in the earnings quality of the company after the adoption. Findings further showed that the company faced a lot of macro and micro economic challenges that affected its operating performances during the research period. The study therefore recommends to government to address those ident fied challenges because of the importance of the industry to the Nigerian economy.

The Manufacturing sector is an essential sector for developing economies as well as developed economies. It contributes to every aspect of the economy regarding its contribution to gross domestic product and employment generation. The present study is to examine the growth of the manufacturing sector of Uttarakhand.

Concept of skill mismatch is very broad and can be measured using a variety of indicators. It is used to describe so-called vertical mismatches (over-education, under-education, excessive or insufficient training), skills gaps, skills shortages, enrolment policy or ‘horizontal’ mismatches and skills obsolescence. In this paper we are analyzing skill mismatch gaps and skills shortages in software industry in Bosnia and Herzegovina using firm level assessment.

This article presents scientific and theoretical views on improving tax administration in creating a favorable environment and investment climate for business entities, the analysis of statistical data is widely covered, and in this regard, appropriate conclusions are made and proposals are made.

Lecturers are educators at universities who are specially appointed for the purpose of teaching. The main mission of higher education is to develop and establish knowledge through the experience of the three dharmas of higher education. This study aims to determine whether work motivation, work discipline, and work environment affect the performance of lecturers with job satisfaction as a moderating variable at the Faculty of Economics, Prima Indonesia University. The data collection method in this study used a questionnaire. This sampling technique data collection using simple random sampling a total sample of 105 from a total population of 143 permanent lecturers at the Faculty of Economics at the University. The results obtained in this study show 1 there is a significant effect between work motivation variables on lecturer performance, 2 there is a significant influence between work discipline variables on lecturer performance, 3 there is no significant effect between work environment variables and lecturer performance, 4 lecturer satisfaction variable is not a moderating variable that can weaken work environment, strengthen work discipline, and work motivation.

To improve people welfare, economic growth has always focused on the development of the secondary sector. The secondary sector, on the other hand, has not fully provided for the community needs. This is due to the community current social capital being underutilized. One of the main drivers of tourism development is social capital. Social capital is a driving force at various stages and is regarded as an important mechanism in the success of tourism planning and development.

The Global economy has experienced various shocks and effects of different impacts. These include war, corruption, civil unrest, politics, piracy, terrorism to name but just a few. These have had a great influence on the global economy such that with the many austerity measures that have been undertaken in the past four years the world at large has not been able to mitigate these influences. Most of the great economies have not recovered yet and if they have it fluctuates. This research generally investigated the sector shock effect on the Global economies by modelling the returns and risks of a sample of major stock indices which were variants since they have been known to capture changes in many economies which may result from social, economic or political happenings. The research then determined a model that could evaluate the effect of various happenings on the averaged Global economy. The multi sector cost of returns was found to be 0.078 or 7.8 % and the multi sector total risk 0.20 or 20.12 %, which is very high 20.12 %. The results then clearly indicated very high risks and low returns during tumultuous times of global happenings.

This study xrayed the impact of total debt on economic growth of Nigeria using data from the Central Bank of Nigeria’s statistical bulletin from 1981 to 2019 period. The analytical tool used was the E-view version 13 where the multicollinearity test showed that domestic debt and external debt move predominantly in the same direction with gross domestic product. The result of the Error Correction Model shows that it was appropriately signed at 13.9% meaning that the previous period’s disequilibrium in economic growth (proxied by GDP) value is corrected every year by external and domestic debts. Following the result, it is evident that external debts incurred in Nigeria over time are good debt, as this has over time exerted no critically negative impact on the growth level of the nation. Similarly, the result shows that domestic debt exerts a positive long run and short run impact on economic growth of Nigeria. Using the Granger Causality test it was observed that External and Domestic Debt granger causes GDP, the implication of this is that total debt of Nigeria if properly utilized, stimulates economic growth as seen in the granger causality test. The researcher amongst other recommendations suggest that Policy makers should integrate appropriate measures towards ensuring suitable management of domestic debts so as to enhance the productivity level of the country.