Lord prof PhD PhD Momtchil Dobrev Halachev developed 2010 Financially banking resource based technological mafia driven materialism as a based principle materialismus since more than 17 century 08 Theory of generating of crises, 2010 Theory and praxice of the Mafiotismus and 2001 Theory of the mafia. Based on these two theories this paper explane the goals, purposes, principles and results of the neolibearalization and the process of globalization all over the world..

Researchers are looking at how inflation, rupiah exchange rates, interest rates, earnings volatility, and cash holdings influence stock prices. This is a quantitative research that utilizes secondary data from the Indonesian Stock Exchange. Based on the data, we can see that manufacturing firms stock prices peaked in 2017 at 1,648.48, but dropped substantially in 2019 to 1471.84. The research shows that profit has a fluctuating role in manufacturing firms net income. As a result, the researcher advises manufacturing firms to maintain their stock prices to keep investors interested in the sector.

The success of information systems (IS) is illustrated by the satisfaction felt by IS users, or it can be described by the continuous use of information systems by users. Organizational culture is one of the important things in determining the success of information systems (Romi, 2011: 47). The theoretical model of this research is using the DeLone and McLean model. The purpose of this study is to test and obtain empirical evidence of the effect of the implementation of the Tri Hita Karana culture on the DeLone and McLean model in assessing the success of the use of accounting information systems in BPR Denpasar City. The sampling method used is method non-probability sampling with saturated sampling technique. The total sample in this study were 100 respondents (main director, head of funding, cash /teller, marketing/ credit, and accounting). The analysis technique used is Partial Least Square (PLS). The results of this study are the implementation of the culture tri hita karana has a positive effect on system quality, information quality, service quality, use of AIS and user satisfaction of AIS in BPR Denpasar City. The quality of the system has no effect on the use of AIS in BPR Denpasar City. Information quality and service quality have a positive effect on the use of AIS in BPR Denpasar City. System quality and service quality have no effect on AIS user satisfaction at BPR Denpasar City. The information quality has a positive effect on AIS user satisfaction at BPR Denpasar City. The use of AIS and user satisfaction has a positive effect on net benefits at BPR Denpasar City.

Activities in the trade of bamboo basket crafts by the people of Kasiyan Village to Mojosari Village, which are mutually beneficial, certainly provide benefits and become a strategic economic link. Matrix IFAS and EFAS note that the results of the weighting of the strategic factors obtained a total score of 1.97 strengths and a total score of 1.93 weaknesses so that the total number of internal factors is 3.91. Meanwhile, the total score of opportunity is 2.41 and the total score of threat is 1.97 with the total number of external factors being 3.9. So that the position of the bamboo besek business in the SWOT diagram is in quadrant I. Therefore, the strategy that must be carried out by this bamboo besek business is an aggressive strategy, namely the S-O strategy which has been analyzed through SWOT matrix analysis.

The performance of a company will be known from the activity of its employees in supporting the success of the company goals. The level of performance can be influenced by the emotional and spiritual intelligence possessed by the individual. Some professions have work hours that are not stagnant. The existence of busy seasons can make individuals experience ego depletion which can ultimately affect performance. This study was conducted to examine the effect of emotional and spiritual intelligence on ego depletion, examine the effect of emotional and spiritual intelligence on consultant performance, examine the effect of ego depletion on tax consultant performance and examine the effect of emotional and spiritual intelligence on consultant performance through ego depletion. The sample in this study were 104 people. The analysis technique uses SEM structural equation modeling. The results of this study indicate that emotional and spiritual intelligence have an effect on ego depletion. Emotional and spiritual intelligence affect the performance of tax consultants. Ego depletion affects the performance of tax consultants. Emotional and spiritual intelligence affect the performance of tax consultants through ego depletion.

Entrepreneurship can be a solution in reducing poverty in Indonesia, especially if it is carried out in accordance with the principles of entrepreneurship. The latest models, forms and styles (trends) of entrepreneurship continue to change along with the progress of the times and technological sophistication so that being an entrepreneur does not have to be able to master the science of entrepreneurship. The informants of this study were students of the PGRI 3 Malang Vocational High School. The results of the study explain that Implementation of creative entrepreneurial projects in PGRI 3 Vocational High School Malang has been going well in providing students readiness for entrepreneurship. Implementation of creative and entrepreneurial projects through entrepreneurship learning for all students in grades X, XI and XII and integrated with various school activities

Early 2020 was marked by the outbreak of the Covid 19 pandemic throughout the world in general and Indonesia in particular. All parties work together to be able to cope with the Covid 19 pandemic outbreak. One of the institutions that has an important role in handling the Covid 19 pandemic is an institution engaged in the health sector, such as independent practice places for health workers, community health centers, clinics, hospitals, pharmacies, blood transfusion units, health laboratories, optics, service facilities. Medicine for legal purposes, and traditional health care facilities (PP No. 47/2016 Article 4). All health facilities are making every effort to be able to provide assistance to reduce the spread of the COVID-19 pandemic. The purpose of this study is to analyze and determine the impact of leadership, organizational citizenship behavioral and work environment on employee job satisfaction at Dr. Rawap Inap Clinic. M. Suherman, University of Muhammadiyah Jember. The study population was all employees of the Rawap Inap Clinic dr. M. SUherman Universitas Muhammadiyah Jember, amounting to 70 employees consisting of doctors, nurses and administrative staff as well as office boys. The number of samples in this study were 34 respondents who had filled out a questionnaire sent by google form. The data analysis method used is multiple linear regression analysis. The results showed that the work environment has an effect on employee job satisfaction. Leadership and organizational citizenship behavioral do not have a significant effect on employee satisfaction.

The problem of poverty in JABODETABEK when measured by the percentage of poverty has decreased but tends to be slow in 2014-2018 and this problem is a challenge for the government because the poverty rate is still high in JABODETABEK, even though this region has high industrial activity in Java and is a location factor that affects close to the centre of government. This happens because economic growth is the most dominant anti-poverty instrument. This study uses panel data regression analysis technique with the data used is secondary data obtained from the Central Statistics Agency. The results obtained indicate that economic growth has a positive and significant effect on poverty. Suggestions for reducing poverty levels are that local governments need to encourage an increase in the rate of economic growth in the areas of Jakarta, Bogor, Depok, Tangerang and Bekasi.

The Islamic Banking Industry has a strategic role in people s economic development. This study aims to analyze the effect of CAR, NPF, FDR, and BOPO on the performance of Islamic banks in Indonesia during the Covid-19 pandemic, using Good Corporate Governance moderation. The total sample of research data during the study period was 60 observational data. This research was conducted using the Moderated Regression Analysis MRA method. Based on the results of the data test, it was found that the capital adequacy ratio and BOPO variables had a positive and significant effect on the performance of Islamic banks. The non-performing financing variable has no effect on the performance of Islamic banks. The variable Financing to Deposit Ratio has a negative and significant effect on the performance of Islamic Banks. Good Corporate Governance as measured by the size of the Board of Commissioners and proven to moderate the influence of the Capital Adequacy Ratio and BOPO variables on the performance of Islamic Banks. Good Corporate Governance as measured by the size of the Board of Commissioners is proven to moderate the influence of the Non Performing Financing variable on the performance of Islamic Banks, but moderate the influence of the Financing to Deposit Ratio variable on the performance of Islamic Banks.

The success of an organization is largely determined by the management model that is applied, sedangkan keberhasilan manajemen ditentukan oleh pemimpinnyaespecially in primary and secondary education which has a central and very strategic role for the continuation of the next higher education. this strategic role will be more effective if educational institutions can implement integrated quality management education services in the 21st century revolutionary 4.0, This management model is considered appropriate, because this management focuses on customer satisfaction, both internal customers and external customers.

This study aims to determine the impact of financial compensation and communication competence on employee performance. job satisfaction is involved as a mediator. A total of 165 employees were involved as respondents in this research proportionally. Data analysis through structural equation modeling (SEM). The results showed that financial compensation plays a very important role in employee satisfaction and performance. Communication competence also has a positive effect on satisfaction and performance. Satisfaction itself is also the main key that has an impact on improving performance. In addition to being a key factor, job satisfaction also plays a role in connecting financial compensation to employee performance. while on the relationship of communication competence to performance, job satisfaction is considered unimportant. We suggest to the management that in order to improve the performance of agricultural extension workers, financial compensation should get more attention. Likewise, communication competence needs to be improved through employee training and development.

False corporate communications characterised by the circumstance that they are punished with criminal sanctions may be governed by dual legislation: on the one hand, it is possible to identify legislations that provide for quantitative thresholds that must be exceeded to speak of a criminal offence, while in other cases, such points do not exist. This article compares the advantages and disadvantages of the two potential regulations representing the Italian legislation concerning false corporate communications before and after 2015.

The study explores the main drivers that affecting the level of participation in green supply chain management of Vietnamese electronics manufacturing enterprises. The research team divided into two groups of factors, which are internal and external pressures. With primary data obtained from 544 electronics manufacturing enterprises in the Red River Delta and Southeast regions of Vietnam, the team applied two modeling software, SPSS 26.0 and AMOS 25.0. Combined with secondary data, the research team found that business type, size, environmental regulations, market pressures, and efficiency-oriented motivations all affect the level of management involvement. green supply chain. Since then, the research team has developed recommendations based on these groups of variables with the goal of promoting the participation of enterprises in the green supply chain management model.

This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon. In the process of assessing tax potential of the regions in the analysis, we use the data on budget revenues by region for 2008-2020, regional GDP, investments in fixed assets, tax arrears and the number of operating taxpayers. The analysis of the panel revealed that the impact of regional GDP on agriculture and industry on tax revenues was positive, there has been observed high statistical significance and negative impact on the number of small businesses. As a result of the analysis, appropriate conclusions on important aspects of assessing tax potential of the regions have been formulated.

This study aimed to examine whether budget goal commitment, psychological capital, and management accounting system were able to play a role in mediating the relation between budget congruence and managerial performance in public services universities in Indonesia. This study used a quantitative survey approach; the sample of the study consisted of 82 leaders from State Islamic Universities in the province of East Java, Indonesia. The data were analyzed by using a causal mediation analysis procedure. The result found that psychological capital and management accounting systems were able to mediate the budget congruence-managerial performance relation. Meanwhile, budget goal commitment in the context of public sector budgeting has not succeeded in proving its role as a mediating variable. Further analysis showed that contingency theory is still relevant to be used in business and public budgeting in relation to different behavioural conditions. In addition, this research has implications for evaluating the managerial performance of leaders in public services universities in Indonesia to pay attention on managerial involvement at lower levels in achieving organizational goals.

This article describes the tax benefits provided to businesses in Uzbekistan during the pandemic, their content and amount. As a result of the analysis, the author made the following proposals: to ensure the complete transfer of all taxpayers to electronic accounts in order to prevent breaking the value-added tax chain, as well as to take measures for electronic registration and protection of the power of attorney for the import of goods and materials; consideration of the issue of administering VAT accounting in the form of compensation payments included in income in the form of wages, that is, the cost of food or the cost of food.

Technologies give opportunities to make smarter decisions about talents based on data and people analytics platforms. Corporations can kick start their transformational change to build momentum by embracing a bionic strategy that combines human and technical capabilities. There are varieties of different IT companies offering their platforms for personnel management. The purpose of this article is to investigate digitalization and its impact on talent management in a continuously digitalized business environment. The paper analyzes related studies on talent management and different aspects in managing people in a highly digitalized working environment using an extensive literature review of recent quantitative and qualitative papers from diverse sectors.

This paper uses a case study approach to examine the role of group account in Microfinance institutions on tontines survival. The research investigates on the origin of funds deposited in group accounts, and its importance to group members. The collection of respondents perceptions will contribution to promote digital-group account – accessible both on apps and handset – for the groups benefit. We interviewed ten participants coming from the critical stakeholders of rural finance in the community of Balessing in the west region of Cameroon. We performed a textual and content analysis of the qualitative data collected. The results showed that group accounts contribute to the financial, managerial and social development of tontine group – factors indispensable for strong cohesion and group survival. Moreover, group accounts also benefit microfinance institutions by contributing to their growth and development. From the results mentioned above, we made recommendations to consolidation the link between microfinance institutions and tontine groups through group accounts.

East African community (EAC) is a regional economic bloc established to foster economic corporation between Kenya, Rwanda, Burundi, Uganda and Tanzania. Using gravity model the study explores the short run and long run effect of East African community (EAC) on trade using parametric, random effect and fixed effect estimation techniques. Secondly, the study investigates whether formation of EAC led to trade creation or trade diversion in the long run among the member countries of EAC. Lastly, the study establishes the effect of entry of Burundi and Rwanda to the economic bloc of EAC on trade. The study used panel data obtained from the five countries of EAC for the period 1985 to 2019. Breausch Pagan LM test for restrictions in the parametric model and Hausman test for endogeinity in the gravity model found out that fixed effect estimation technique produced accurate and plausible results than parametric and random effect estimation techniques. The empirical results of fixed effect model established that trade across EAC member countries rose by 1.6% in the short run while random effect and parametric models recorded 3.6% increase in trade in the short run. This effect was insignificant meaning that trade between EAC member countries did not expand considerably in the short run. In the long run, fixed effect indicate that EAC increased trade by 24.2% while random effect and parametric model each show that EAC increased trade by 16%. The coefficients are statistically significant at 5% ceteris paribus. Secondly, economic corporation of EAC led to trade creation in Burundi, Kenya, Rwanda and Uganda by 41.6%, 12.2%, 33.9% and 30.1% respectively and trade diversion by 4.2% in Tanzania. Thirdly, entry of Burundi and Rwanda to EAC increased trade of EAC countries by 19.6%. The coefficient is statistically significant at 5% level. The results of random effect and parametric model each indicate a growth in trade by 19.1%. The results of parametric, random effect and fixed effect estimation techniques are all consistent. Lastly, the study established that countries in EAC ought to foster greater growth in GDP, to encourage and strengthen use of common language and to reduce cross border restrictions in order to realize more growth in trade.

Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

This research was aimed to analyze organizational performance through organizational design and decision making process. Garuda Indonesia was chosen as the case study object of this research, because the condition of organizational design and decision making process were taken through decentralization method. This research result referred that the organizational design and decision making process could affect positively on organizational performance, which in this recent research, the organizational design was proven to deliver positive effects on organizational performance, but only on organic org. form. Garuda Indonesia as a full service airline needed innovation to keep improving and being customer choice, which the strategic decision making was taken through decentralization method according to the dynamic needs in the middle of competitive environment with full of uncertainties.

COVID - 19 caused a lot of economic, political and social conflicts to all world populations and states. Many researches to explored the impacts of COVID - 19 on these perspectives. However, few if any were focused to measure the shift in moral models adopted due to this pandemic. This paper targets to explore the moral shifts in these models as a result of moral disengagement caused by the pandemic. The impacts on total performance, reputation, present and future image of operations and the role of accumulated experience to mitigate these impacts are also in focus. A questionnaire tool built in five -point Likert scale was distributed and 202 forms were validated via Survey Monkey. Online ANOVA, percentages and Pearson correlation were used. Conclusions indicate the importance of accumulated experience to limit immoral decisions resulting from disengagement. Findings also show strong correlations among disengagement and reputation and present and future image of the business.

With the increasing complexity of corporate culture where we talk about equality and diversity, it becomes imperative that we care for employee well-being in an organization. Employees are the most important asset for a company and their well-being eventually brings profit for the organization. This study is to analyse the factors responsible for measuring the employee well-being and how it is related to company performance. Research would also emphasize different practices in corporate world impacting employee morale and in turn well-being. The study will also include the retention programs and their benefit for overall growth and development of human resources. Workplace culture has also been studied here to determine its impact on long-term development of employees working in different organizations.

This study was conducted using regression analysis of changes in the value of GDP per capita as a result of the influence of domestic lending to the private sector (as a percentage of GDP) and the share of entrepreneurship in GDP. The study showed that the change in the volume of domestic loans to the private sector (as a percentage of GDP) has a greater impact on the change in the value of GDP per capita. However, it should also be noted that an increase in factors and an increase in time series can affect the change in this conclusion.

This study carefully searched secondary data sources on the processes and enablers of knowledge transfer in Multinational Corporation in Nigeria. Through knowledge based theory and Agency Theory the independent variables have positive relationship with dependent variable. Organizational Culture and Information Technology are important in the process of transferring knowledge from MNCs headquarter to its subsidiaries, and should be acknowledged.

Lord Prof PhD PhD Momtchil Dobrev-Halachev developed 2008 Theory of generating of crises, 2010 Theory and practice of the Mafiotismus and 2001 Theory of the mafia. Based on these two theories this paper explains the principles of creating, governing, controlling, strengthening inequality in a society.

Electricity is an essential element for the production and the consumption in any economy. Electricity can be generated by thermoelectricity, hydroelectricity, nuclear power, solar power and wind power, etc.Each method of electricity production can make the level of greenhouse gas emissions of the economy differently. This study adopted Input - Output analysis method to examine the electricity requirments and greenhouse gas emissions in the Vietnamese economy.

The purpose of this study is to see the effect of company size, company growth, financial condition and debt default on going concern audit opinions in 2016-2019 on trading companies listed on the Indonesia Stock Exchange, both partially and simultaneously. Every company has financial statements that aim to provide information regarding the financial position of a company that is useful for a large number of users of financial statements in making economic decisions which are prepared periodically for interested parties. The population in this study has all trading companies listed on the IDX for the 2016-2019 period, which are 47 companies and the sample is 100 units of analysis. The research method applies multiple logistic regression analysis techniques. The results of the study show that the company size variable partially influences the going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Variables of company growth, financial condition and debt default partially do not affect going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Variables Company Size, Company Growth, Financial Condition and Debt Default together affect the going concern audit opinion on trading sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

Project construction activities must be analyzed from the planning stage to the execution stage so that they can be achieved optimally and achieve the best performance point. Project planning relies on a project scheduling system, of course requiring updates and modifications that show the project conditions in real time. The aims of this paper is propose a project scheduling system that can accommodate projects that have large-scale activities by proposing scheduling and risk analysis using Primavera P6 and Primavera risk analysis. A case study was conducted on the construction of an inlet separator fabrication project in Batam, Indonesia. The proposed method aims to calculate the optimal project completion time through automatic scheduling with primavera software. The method demonstrates practical value for project managers in identifying the shortest project duration and estimating the most optimal time duration for carrying out activities. In addition, using automatic scheduling can provide more complex information including successors and predecessors of activities, critical times, estimates of the overall duration of the project.

The purpose of this study is to find out how the potential and opportunities that women have and the obstacles faced by women, as well as to find out how the model of womens empowerment in Mojosari village, Puger district, Jember district. This study is intended to describe the profile of women traders in developing entrepreneurship towards a local potential-based Creative Economy in Puger District, Jember Regency. The data of this study consisted of primary and secondary data. The data analysis technique uses an interactive model of analysis which has three components, namely data reduction, data presentation, and conclusion drawing.

This article is a literature review that discusses the effect of diversity on the occurrence of team conflict and how emotion al intelligence role as a moderating variable to improve team performance. Diversity may trigger relationship conflicts within the team that affect their performance. However, not all diversity has a negative impact if the organization concerned can create a cohesiv e team. Team members with higher levels of expertise on the team should be given more influence over team processes and outcomes. Organizational support and openness have different effects on the relationship of diversity to the occurrence of conflict within the organiz ation. The emotional intelligence of team members was found to play an important role in reducing the negative effects that might be trigg ered by diversity. Emotionally intelligent team members are generally more capable of dealing with differences. Thus, they are more aware of the creative potential of their different thoughts, values, and beliefs. In conclusion, one of the efforts to improve team performance is to reduce or prevent conflicts within the team through emotional intelligence.

The article is made on the basis of a research method to review published documents related to the current model of performance evaluation according to financial and nonfinancial factors in the world. The review process of documents on each type of effectiveness evaluation model shows that: There is a performance evaluation model based solely on the financial factors of the entity, there are a number of models that allow performance evaluation based on both financial and non-financial factors to assess the overall performance of an organization. At the same time, the research has analyzed and pointed out the advantages, applicability and certain limitations of each model. From there, the article gives some discussion to consider the suitability of each performance evaluation model for different types of organizations. These are also recommendations for managers in each type of organization to choose to apply an appropriate model to achieve their organizations goals.

Capital structure describes a mix of long-term debt capital and equity capital employed by a company to fund its operation and finance its assts. The objective of the study is to identify the determinants of the capital structure and examine whether each of the determinants have significant impact on capital structure. A sample of 25 beverage food and tobacco sector firms listed on Colombo Stock exchange(CSE) in Sri Lanka over the period of 2016 to 2020 were considered for the study. The independent variables such as profitability (PROR), firm size (FMSZ), tangibility (TANR) and liquidity (LIQR) and dependant variable such as long term debt ratio (LTDR), short term debt ratio (STDR) were used to measure the leverage level of the firms. The data were analysed and hypotheses were tested through regression analysis and correlation analysis by use of SPSS. Coefficient of regression used to identify the significant impact of each determinant against the endogenous factors. The investigation empirical findings reveals that firm size, tangibility and liquidity have significant negative impact on leverage level (STDR), while profitability has positive insignificant impact on leverage level (SDTR). On the other hand all four element have insignificant relationship with LTDR.