Mojokerto Regency is one of the regencies in East Java with a good agricultural growth rate with a variety of superior commodities in the food and horticulture sectors. Therefore, it is necessary to know the opinion of stakeholders regarding any alternative decision-making through the priority of developing these superior commodity agribusinesses. The research objective is to determine the priority of agribusiness development in the food crop and horticulture sector (rice, corn, shallots, and chilies) in the Mojokerto Regency. The AHP analysis research sample used the opinions of experts consisting of farmers, agricultural extension workers, and the Section Head of the Mojokerto Regency Agriculture Service with a total of 10 people per commodity. Decision-making on the priority of agribusiness development in the agricultural sector of food crops and horticulture (Rice plants, corn, shallots, and chilies) in Mojokerto Regency is carried out using the Analytical Hierarchy Process (AHP) technique. The results of the study conclude that the priority of agribusiness development in the agricultural sector of food crops and horticulture in Mojokerto Regency is an illustration of the rice commodity emphasizing the cultivation aspect, the corn commodity is marketing, the chili commodity is processing, while the shallot commodity is the procurement and distribution of inputs.

This study aims to examine the relationship between strategic orientation, innovation, and competitive advantage in SMEs in Central Java. During the pandemic, market conditions were not stable enough but still urged SMEs to grow and develop through competitive advantage. This study wants to see how strategic orientation affects the innovation process of SMEs to create a competitive advantage. Respondents were 78 SMEs spread across Central Java. Data analysis used validity test, reliability test, correlation, multiple regression, T-test, F test, and coefficient of determination test. Tests were conducted between strategic orientation towards innovation and strategic orientation to competitive advantage. The strategic orientation carried out during the pandemic is quite difficult to increase innovation and competitive advantage.

The primary goal of this study is to examine how the Basel II agreement is being implemented in Islamic banks in Palestine (a case study of Palestine Islamic Bank). To attain the purpose of the research, a descriptive-analytical approach was used, and a questionnaire was distributed to the employees of Palestine Islamic Bank (145) in all branches of Palestine. The studys main result is the implementation of the Basel II Agreement in the Islamic Bank of Palestine. Based on the findings, the researcher has some suggestions, the most essential of which are: empowering and strengthening human resources to monitor different threats. Banks should develop capabilities, develop instruments and systems for measuring risk according to internal assessment methods and adhere to Islamic regulations and rules in Islamic banks to maintain the level of competition with traditional banks in the market.

Not only the value creation process, but also different areas of everyday life, such as voucher sales, are influenced by digitization. Newly developed methods such as big data take an increasingly important position. The outdated sales of vouchers can also benefit from a digital turnaround by making it more flexible, faster and fitter for the future. In this paper, the digitization potential in voucher sales at Austrian companies from the perspective of participating retailers (merchants) is studied. The subject areas of digitization and digital transformation of business models are defined through a literature search. On this basis, the digitization potential is recorded using a collection of empirical data gathered by an online survey. The resulting findings are then evaluated and analyzed. They serve to determine an actual situation, which is then compared with the future situation. The evaluation shows that the current sales system has high deficits that can be remedied by the new, central system.

This study aims to determine the effect of work environment and work pressure on employee performance, the effect of the work environment on employee performance, the effect of job pressure on employee performance, the effect of job satisfaction on employee performance, the influence of the work environment on employee performance through job satisfaction variables, the effect of job pressure on employee performance through job satisfaction variables. The study was conducted on employees of the West Jakarta DJP Regional Office. The sampling technique used the saturated sample method involving 86 people. Data analysis using path analysis.

Acceptance of corporate financial reports has greatly reduced, and financial statement users doubt the credibility and usefulness of the information contents of corporate financial reports. Existing studies had reported inconsistences and evidenced inconclusiveness of possible effect of independent of auditors and ethical behaviour in enhancing reliability and relevance of corporate financial reports. Consequently, in extending the frontiers, the effect of independent of auditors and ethical behaviours on corporate financial reports of listed companies in Nigeria is investigated by this study. Survey research design, using self-structured questionnaire was employed by this study. The population of the study consist of all the 66 manufacturing companies, while sample size of 414 was obtained using Yaro Yamane (1976) formula. A total of 356 valid questionnaires were retrieved from the online respondents, reflecting 86% of the expected respondents. Cronbach Alpha reliability analysis. The study found that independent of auditors and ethical behaviours had a positive significant effect on corporate financial reports (AdjR2 = 0.019; F (3, 341) = 3.340; p-value = 0.019). The study concluded that independence of auditors and ethical behaviours had a positive effect on corporate financial report of listed in Nigeria. The study recommended that auditors should exercise professional independence, competence and avoid unethical practices to enhance corporate financial reports.

Market confidence in a company is determined by the size of the companys value. This trust is not only in the current financial performance but includes the companys prospects in the future. Reilly & Brown (2011) said that among the methods that can be used to determine firm value is by comparing stock prices to relevant variables that affect the stock value such as price to book value (PBV). The price to book value (PBV) is the comparison between the market price per share and the book value per share or the comparison between the market value (market price) and its book value (original value). Based on previous research, there are several factors that can affect firm value, including: funding decisions, dividend policy, investment decisions, CSR, company growth, and company size. Some of these factors have an inconsistent relationship and influence on firm value. This study aims to determine the effect of DER and CR on ROE and PBV in the Food and Beverages industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2019. The company that became the population in this study were 32 with a sample of 12 companies determined by purposive sampling method. Research data processing and hypothesis testing using path analysis techniques with SPSS version 22 application tools.

Using data for the annual period series from 1980 to 2015, this article explores the impact of the Bank of Ghanas monetary policy and whether it has a major impact on Ghanas economic growth. The study used the Ordinary Least Square (OLS) retrieval line model, and the retrospective analysis was done using the SPSS statistical software with F-Statistic and T Statistic. GDP was a model-dependent variable in this study, while income, interest rate, and inflation were independent / descriptive variables. The findings showed that at 5% significant level, both interest rates and income were statistically insignificant, whiles inflation was statistically significant at 5% level, in that, a 1% increase in inflation resulted in a 6.9% drop in GDP. The impact of inflation on GDP has been negative. Fisher (1993), Ghosh and Philips (1998), and Neil (1999) are examples of similar verified investigations (2000). The corrected R2 value of 0.365 clearly reveals that the Bank of Ghanas overall banking policy contributed roughly 36.5 percent to economic growth, whereas other unnamed factors accounted for a large difference in GDP of 65.5 percent. As a result, my policy advice is that the Ghanaian central bank employ suitable monetary policy tools to better control inflation and decrease it to a single digit, as well as pay attention to details in other real economic sector indicators to raise the rate of growth. Information on the Bank of Ghanas (BOG) overall financial strategy on policies that contribute to economic stability, Same should be made available to the Ministry of Finance and Economic Planning (MOFEP) and industry stakeholders.

This paper provides the theoretical results of the competition between MBA schools and universities. 1) It is thought that admission is decided at a professional university, etc., without observing the research results of the facultys two types of outputs (education and research). In such a case, the number of schools and researchers at research universities will be too small. Accordingly, an accredited evaluation organization that is an external organization will confirm the research results and disclose the quality and quantity of the research results to admission examiners. Enrollment is done. 2) The number of professional universities will increase to the point where the rate of the teacher ratio will also increase. In the model where the discount rate of education for practitioners and teachers (the length of the period of practical use in the field) fluctuates, as the number of professional universities increases, the expiration date for practical use is short (the discount rate for education is large) Recruitment of practitioner teachers will reduce the return on education at professional universities. 3) A law that sets a guideline for the practitioner teachers educable period is desirable for economic growth. 4) Subsidies to professional universities with higher educational returns will lead to a decrease in researcher faculty and research universities through a reduction in research expenses at research universities.

This paper critically examined the impact of Quality Work Life on Employee Job Performance, with specific focus on Moshood Abiola Polytechnic, Abeokuta, Ogun-State. This study employed a descriptive survey design. A sample size of 86 respondents was selected using simple random sampling technique of which 84 respondents filled and returned the questionnaire. Data from the questionnaire was analyzed using special software for statistics which is called statistical package for social science (SPSS) version 23. The study found out that work environment of employees affects employees job performance. Also, compensation and degree of reward system influences the staff performance of an organization. After the findings of the research it is highly recommended that That Management of Organization should ensure that there is periodic review of employee needs to facilitate improvement in Quality of work life (QWL) and rise in the satisfaction level of employees. This should require adopting quality of work life (QWL) programs such as job enrichment, and socio – technical redesign into comprehensive efforts to improve the quality of working environment.

Shopee Apps is one of the most frequently used e-commerce applications with the number of transactions increasing by up to 130% in 2020. Shopee Apps is also the community s top e-commerce application for shopping online during the Covid-19 pandemic. Therefore, it is important for Shopee Apps to be able to determine the quality of services that can be offered that have an influence on consumer satisfaction and behavioral intentions of consumers. The service quality studied is e-service quality which consists of three factors, namely environment quality, delivery quality, and outcome quality. This research was conducted with a causal research type and a quantitative research approach. This research was conducted on Shopee Apps users who live in the city of Surabaya. Data was collected by distributing questionnaires to each consumer. The sampling technique was carried out by snowball sampling. Then the analysis technique used is structural equation modeling (SEM) with the help of AMOS and the Sobel test. The results of the study prove that environment quality, delivery quality, and outcome quality have a significant positive effect on customer satisfaction and behavioral intention. The results of the study also explain that customer satisfaction has a positive effect on behavioral intention. On the indirect effect, the research results show that environment quality, delivery quality, and outcome quality have a significant effect on behavioral intention through customer satisfaction on Shopee Apps users in Surabaya.

People in Indonesia are currently very easy to follow the existing fashion trends with a variety of products and fashion models, to complement their appearance every day to make it more attractive and stylish. Currently, in Indonesia, fashion retail has become increasingly diverse with the emergence of new brands starting from domestic brands to foreign brands. One of the foreign retailers that has enlivened the competition between retailers, especially in the fashion sector in Indonesia, is Zara. The purpose of this study was to determine the effect of product quality, product style, product price, brand image, service quality and store environment of brand loyalty. The expected benefits of this research is to increase the repertoire of knowledge in the field of management, especially how large the influence of product quality, product style, product price, brand image, service quality and store environment so asto increase Brand Loyalty for Zara customers in Surabaya. This study is causal. The method used is quantitative methods of processing the data using AMOS. Data was collected by distributing questionnaires to 125 respondents with the characteristics of male and female respondents aged 18-60 years, and has visited Zara s store at least two years. The results showed that Product Quality with regression coefficient of 0.464; Product Style with regression coefficient of 0.370, Product Price with regression coefficient of 0.723, and Service Quality with regression coefficient of 0.256, positive and significantly affect Brand Loyalty;Brand Image with regression coefficient of 0.044 and Store Environment with regression coefficient of 0.042, positive and not significantly affect Brand Loyalty.

The growth of the digital industry or e-commerce industry in Indonesia itself can be said to be experiencing rapid growth, where it has develop very quickly and has become one with our daily activities, where it used to be If you want to make a purchase, the buyer makes a direct purchase at the store, but now e-commerce itself has become something that become our daily habits, where when buyers or consumers want something they (consumers or buyers) can directly open apps and search through apps them self then buy and do payments with ease through the application. This research aims to know how learning, novelty, escapism, enjoyment, social value, and value for money, towards Purchase Growth in forming Costumer Loyalty in Tokopedia users in Surabaya. It is hoped that this research can contribute to forming new theories and new research towards forming new strategy for Tokopedia Purchase Growth.

Community needs in the food industry have decreased due to the COVID-19 pandemic. . This can be seen from the economic growth in the second quarter of 2020 which decreased by minus 5.32 percent. Restaurant companies that rely on dine-in eating habits must also pay more attention to the development of online delivery so that restaurants can survive, with good online development, making their own restaurant applications, would be able to attract more buyers, the use of technology to facilitate payments and ordering is one of the steps restaurants to survive and thrive. With the changes in habits implemented during the pandemic, this can be an opportunity for a fast food restaurant like Burger King, which has more practicality compared to other non-fast food meals. The concept of a drive-tru and delivery-order is becoming more and more due to these pandemic times, which should pay more attention to various sectors of the food and beverage industry, especially Burger King. This study aims to analyze how the influence of food quality, price, location and environment, and service quality on customer loyalty through customer satisfaction variables. The benefits expected in this study can increase knowledge in the field of management, especially how much influence customer satisfaction has so that it can increase customer loyalty and correct existing errors and ultimately this will be able to increase sustainable transactions from Burger King restaurant customers in Surabaya. The data collection in this study was carried out by distributing questionnaires to 132 respondents with the characteristics of male and female respondents, aged 18-60 years, domiciled in Surabaya, had bought and consumed ( dine in on the spot) Burger King in Surabaya twice in the last two years. For processing and analyzing data in this study using SPSS 22.0. After that, to tabulate the results of the respondent s research, and to test the research model using the Structural Equation Model (SEM) AMOS 22.0 data analysis technique.

The spread of the Covid-19 virus which is still increasing requires the Indonesian government to issue a policy to limit mobility for the sake of the nation s recovery. In the end, community activity in public places decreased and community activity in the house increased. This causes an increase in internet usage traffic, including digital transactions. Banking is one of the industries that also plays a major role in digital transactions, one of which is Bank BCA which has been the largest and most trusted private bank in Indonesia since 1957. The study will use six variables, namely product quality, service quality, environment quality, product assortment, customer satisfaction, and customer loyalty on the BCA Mobile application. This study uses a quantitative approach with Structural Equation Model (SEM) analysis techniques and AMOS 22.0 software. Collecting data in this study using an online questionnaire to 100 respondents with the characteristics of men and women who live in Surabaya and aged 18-60 years who have used the BCA Mobile application at least three times in the last six month. The results of this study indicate that product quality has a significant effect on customer satisfaction with a regression coefficient of 0.354 but product quality has no significant effect on customer loyalty with a regression coefficient of 0.059, service quality has a significant effect on customer satisfaction with a regression coefficient of 0.520 and service quality also has a significant effect. on customer loyalty with a regression coefficient of 0.283, environment quality has a significant effect on customer satisfaction with a regression coefficient of 0.480 and environment quality also has a significant effect on customer loyalty with a regression coefficient of 0.287, product assortment has no significant effect on customer satisfaction with a regression coefficient of 0.060 and product assortment also has no significant effect on customer loyalty with a regression coefficient of 0.097, and customer satisfaction has an effect significant to customer loyalty with a regression coefficient of 0.312.

With the development of the era, there are more changes that occur in the market, where the name E-Commerce appears. where the understanding of E-Commerce is a future transaction model, where everything is done online and eliminates face-to-face between sellers and buyers. The industry of e-commerce has grown very rapidly in Indonesia. Some e-commerce also have applications that can be installed directly on the cell phone. One of the E-Commerce in Indonesia, which will be discussed in this research is Shopee. In 2015, Shopee was first launched in Singapore and eventually expanded to other countries, including Indonesia The purpose of this study was to determine the effect of efficiency, requirement fulfillment, system accessibility, and privacy in developing customer satisfaction and customer loyalty .The expected benefits of this research is to increase the repertoire of knowledge in the field of management, especially how large the influence of efficiency, requirement fulfillment, system accessibility, and privacy in developing customer satisfaction and customer loyalty for Shopee customers in Surabaya. This study is causal. The method used is quantitative methods of processing the data using AMOS. Data was collected by distributing questionnaires to 123 respondents with the characteristics of male and female respondents aged 18-60 years, and bought at shopee in the last six months. The results showed that efficiency with regression coefficient of 0.97 positive and not significantly affect customer satisfaction; requirement fulfillment with regression coefficient of 0.241, system accessibility with regression coefficient of 0.402, and privacy with regression coefficient of 0.437, positive and significantly affect customer satisfaction; efficiency with regression coefficient of 0.003; requirement fulfillment with regression coefficient of 0.093, system accessibility with regression coefficient of 0.013, and privacy with regression coefficient of 0.041, positive and not significantly affect customer loyalty; customer satisfaction with regression coefficient of 0.557 positive and significantly affect customer loyalty.

Food is the main basic need that must be met at all times by humans. By looking at the current developments in the era of globalization, it can be concluded that the business in the culinary field tends to continue to increase, therefore many new business actors have emerged who are trying to enter the culinary business. Furthermore, the effects of globalization have also led to the entry of foreign cultures into Indonesia, including Japanese culture. Currently, many Japanese restaurants are present in various cities in Indonesia, including in the city of Surabaya, one of which is Sushi Tei restaurant. Sushi Tei was founded in 1994 in Singapore. Until now, Sushi Tei already has outlets spread across several countries. This study aims to determine how the influence of Atmospherics, Food Quality, Service Quality, and Other Customers on Brand Preference through Brand Image, Customer Satisfaction, and Brand Trust. This study uses quantitative research with Structural Equation Model (SEM) analysis techniques and AMOS 22.0 software. Data was collected by distributing online questionnaires to 165 respondents with the characteristics of male and female respondents aged 18-60 years, having visited Sushi Tei at least 2 times in the last two years, and had interacted with restaurant waiters. The results showed that the Atmospherics variable had no significant effect on Brand Image with a regression coefficient of 0.054; Atmospherics variable has no significant effect on Customer Satisfaction with a regression coefficient of 0.035; Food Quality variable has a significant effect on Brand Image with a regression coefficient of 0.808; Food Quality variable has a significant effect on Customer Satisfaction with a regression coefficient of 0.306; Service Quality variable has no significant effect on Brand Image with a regression coefficient of 0.032; Service Quality variable has no significant effect on Customer Satisfaction with a regression coefficient of 0.148; Other Customer variables have no significant effect on Brand Image with a regression coefficient of 0.064; Other Customer variables have no significant effect on Customer Satisfaction with a regression coefficient of 0.339; Brand Image variable has a significant effect on Customer Satisfaction with a regression coefficient of 0.209; Brand Image variable has no significant effect on Brand Trust with a regression coefficient of 0.345; Customer Satisfaction variable has a significant effect on Brand Trust with a regression coefficient of 0.610; Brand Trust variable has a significant effect on Brand Preference with a regression coefficient of 0.666.

One of the research questions while waiting for a solution is to know the impact of venture capital on the performance of companies. In the case of a significant effect on added value and on the performance of companies, venture capital is said to be a very relevant mode of financing. In this regard we test whether there is a financial added value realized by the capital companies within innovative companies and we examine different determinants favoring financial performance. Mainly, we study whether the participation of venture capital leads to a significant increase in the performance of the company.

This study aims to examine the effect of financial distress, debt, and profitability on the acceptance of going concern audit opinions with the industry-specialist auditors variable as the moderating variable, this research was conducted on the manufacturing industry listed on the Indonesia Stock Exchange for the 2018-2020 period. The data used is secondary data obtained from the Indonesia Stock Exchange website and the company s official website. The theory used is agency theory and signal theory. These two theories can provide an overview of the correlation between the variables in the study. The analytical method used is logistic regression analysis and moderated regression analysis with an absolute difference value approach. The results showed that the financial distress variable proxied by the Altman z-score, and the profitability variable proxied by Return on Assets had a positive and significant effect on the acceptance of going concern audit opinion. In addition, the industry-specialist auditors variable as a moderating variable can strengthen the negative effect of profitability on going-concern audit opinion. Meanwhile, the debt variable as proxied by the Debt to Equity Ratio does not have a positive effect on the acceptance of going concern audit opinions, as well as the industry-specialist auditors variable which is expected to strengthen the positive influence of financial distress, and debt is not supported.

In the midst of the Covid 19 pandemic in Indonesia, forcing everyone to do everything from home. This has become easier due to rapid advances in technology and information. Recently, developments in technology and information have encouraged the development of payment instruments into e-money. The development of e-money in Indonesia itself can be said to be growing rapidly. It has an impact on the competition in the e-money industry which is getting tougher every year. Therefore, it is important for the e-money industry to continue to increase actual usage, in order to remain competitive in the midst of fierce competition in the e-money industry. In this study, respondents collected were 150 users of Go-Pay in Surabaya according to the characteristics of respondents using snowball technique. Based on data analysis is that from six proposed hypotheses, all hypotheses are supported.

The culinary industry in Indonesia is experiencing very rapid growth due to the influence of globalization. ZYBRICK Coffee & Cantina Surabaya, is one of the cafes following the globalization era, offering customers a unique charm with up-to-date atmosphere, service, and product variations. This study aims to analyze the effect of atmosphere, food quality, service quality, brand image, customer satisfaction and brand trust on ZYBRICK Coffee & Cantina store brand preferences. The data processing method used is SPSS version 22.0. The sample used is ZYBRICK Coffee & Cantina customers in Surabaya, men and women aged 18-60 years, who have eaten at ZYBRICK Coffee & Cantina Surabaya at least 2 times in the last 6 months, as many as 150 respondents. Based on data analysis is that from ten proposed hypotheses, all hypotheses are supported.

This study examines the effect of brand equity on purchase intention through brand preference which was developed in one model. The population of this study is KFC customers in Malang City, and the population in this study is an infinite population, namely the size of the population is very large and the number is unknown and the research sample is 100 KFC customers. Sampling was done randomly. The analytical tool to test the hypothesis used Structural Equation Modeling (SEM) analysis. The results of the study show that brand equity directly has a significant effect on brand preference. Brand preference directly has a significant effect on purchase intentions. Brand equity directly has a significant effect on purchase intentions. Brand preference mediates the effect of brand equity on purchase intentions. KFC management should improve advertisements that are easy to remember by consumers that have an appeal and arouse consumers curiosity about the advertised products. KFC management maintains the prestige of the product and its place. In addition, the product to be accepted by the community should be adjusted to the wishes or needs, and in accordance with the traditions or customs of the surrounding community. KFC management should improve the quality of products that are better than similar products, therefore KFC continues to improve the innovation and taste of the food menu offered.

This study, investigated the effect of the cashless practise on the corporate sustainability of deposit money banks in Nigeria. The extent to which the agenda of cashless practices by the Central Bank of Nigeria on corporate sustainability remains quite unclear and is yet to be established in the literature. Currently there is paucity of studies that examine the effects of cashless practices specifically on corporate efficiency in Nigeria. The research method used for this study was the ex post facto. Data were collected from secondary sources; these were obtained from the annual and financial reports of the deposit money banks captured in this research. The finding of the study reveals that Point of Sale transactions can be used to enhance corporate efficiency of deposit money banks in Nigeria. The study found that POS transactions had a significant positive effect on corporate efficiency in Nigerian deposit money banks (p< 0.05). The study recommended that to ensure corporate sustainability. The Nigeria deposit money banks has to urgently engaged in infrastructural development and introduce cutting-edge technology. The government should improve on the provision of internet related infrastructure so as to enable an increase in the use of Point of Sale transactions in rural areas and places with poor internet network infrastructure.

The development of the food and beverage industry is still one of the drivers of the economy in Indonesia. The food and beverage industry sector contributed 2.03% in 2020 at which time all countries were affected by Covid-19. Despite the Covid-19 outbreak, this industrial sector is a sector that has the potential to continue to be stimulated because it also makes a significant contribution to the country s economy so that it can make the country survive and not cause a crisis impact for the Indonesian state. It can be said that Ayam bakar Primarasa and Resto also plays a role in developing the economy in Indonesia. This study aims to determine how the effect of service quality, social enjoyment, cleanness, aesthetics, cost, and customer satisfaction on customer loyalty. The expected benefit of this research is to increase knowledge in the field of management, especially how much influence customer satisfaction has so that it can increase customer loyalty which in turn will increase customers of Ayam Bakar Primarasa Restaurant in Surabaya. This research uses causal research. The method in this study used is a quantitative method with data processing using SPSS software. Data collection was carried out by distributing questionnaires with a total of 148 respondents with the characteristics of male and female respondents aged 18-60 years, who lived in Surabaya, had consumed food and drink at the Ayam Bakar Primarasa in Surabaya directly (dine in) at least twice in the past year, as well as buying and trying other seafood dishes other than the Ayam bakar Primarasa Restaurant in Surabaya in the last three months.

The retail industry sector is one of the marketing products which selling goods directly to consumers. In general the retail industry is a business activity selling various kinds of goods for direct and indirect consumption. In the trade chain, retail business is at the very end of the distribution process of goods and services. Therefore the presence of Mitra10 is very influential in the development of the retail industry, particulary in Surabaya. This study aims to analyze the effects of variables such as Merchandise Value, Internal Shop Environment, Interaction With Staff, Merchandise Variety towards Repurchase Intentions through Customer Satisfaction of the customers of the Mitra10 in Surabaya. The sample in this study is men and women, aged 18-50 who live in Surabaya. Total respondents who make purchase for personal needs and have made purchases within 2 times in the last 3 months. Data were analysed using the SPSS 22, according to the characteristics of respondents using snowball technique. Based on data analysis is that from six proposed hypotheses, all hypotheses are supported

Very little research has been done on strategic financial planning software programming. Today s approach is to perform a single simulation, calculation, or utility application and assume the results apply to all times and allocations for all future ages. But time periods change with age as do allocation characteristics over time. This paper steps back to look at financial planning software programming as a foundational strategy to model retirement income while aging that same retiree over time, meaning looking at all the possible future time periods as well as all prudent allocations over those possible future time periods. Additionally, research to date has focused on early stage retirement meaning the retirement event occurs sometime in the retiree s age-60 s. In other words, the inception of retirement. Little research has been done looking at the transition into later stage ages or later allocations for portfolio income distributions through late stage retirement years. It is not enough to know how to initiate retirement. It is also necessary to know how to sustain retirement spending prudently, as well as how spending decisions ripple through age to future bequest balances. This paper reviews concepts on how to imagine that transition to and through late-stage retirement and develop better software programming using a data cloud concept to accomplish that early-to-late stage retirement income modeling based on research evidence. The author is a practitioner nearing nearly three decades specializing in research and application of drawdown of portfolios for supplemental retirement income, clinically with many different retirees of many different ages all at the same moment in time. The author also has numerous research papers published in the Journal of Financial Planning and numerous other published papers leading to the thoughts in these referenced papers and below. The author suggests integrating many different disciplines is important to advancing retirement income planning into more focused modeling, rather than today s single simulation approach.

Financial distress is a condition when a company is experiencing financial difficulties, resulting in the company being unable to pay its obligations and leading to bankruptcy. This study was conducted to examine the liquidity ratio (Current Ratio), leverage (Debt to Equity Ratio), profitability (Return on Equity), and sales growth to financial distress (Altman Z-Score) in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The number of selected samples is 16 companies and has been determined using the purposive sampling method. The data collected is in the form of financial statements for the 2015-2019 periods. The analytical method used is the panel data regression method with the Common Effect model. The results of this study indicate that the current ratio, debt to equity ratio, sales growth have a positive effect on financial distress (Altman Z-Score), while return on equity does not affect financial distress (Altman Z-Score).

This study examined equity and debt financing on the profitability of the cement industry in Nigeria. Data were collected 2010 to 2020 for 3 cement firms. The results revealed that total debt (TDTA) has a positive effect on return on assets (ROA), equity (DER) has a negative effect on return on Asset (ROA) and the control variables; sales growth (SG) has a negative effect, while firm size (FMSZ) is positive. This study, therefore recommends that cement industry owners should diversify their sources of financing their businesses by focusing more on debts so as to save their costs and reduce their risk in the investment. Industry owners should look outside the box by employing other sources of financing their businesses like debentures, bonds and so on, other than absolute dependence on equity.

This study aims to analyze the effect of emotional intelligence on performance, analyze the influence of spiritual intelligence on performance, analyze the effect of emotional intelligence on ego depletion, analyze the influence of spiritual intelligence on ego depletion , analyze the effect of ego depletion on tax consultant performance, analyze ego depletion as a mediator of emotional intelligence. on the performance of tax consultants, as well as analyzing ego depletion as a mediator of spiritual intelligence on the performance of tax consultants. The sample in this study were 71 respondents. The analysis technique uses path analysis. The results of this study indicate that emotional intelligence has an effect on the performance of tax consultants. Spiritual intelligence has an effect on the performance of tax consultants . Emotional intelligence has an effect on ego depletion. Spiritual intelligence has an effect on ego depletion . Ego depletion affects the performance of tax consultants. Ego depletion as a mediator of emotional intelligence on the performance of tax consultants. E go depletion as a mediator of spiritual intelligence on the performance of tax consultants.

Hospitals are one of the health industries that are engaged in services that are very important to support a healthy standard of living for everyone to realize and ensure the health of every community who comes to get out of any health problems. Hospitals as a health facilities to provide health services to the community have a strategic role in accelerating the increase in the degree of public health. This study used a conceptual framework model that was proposed using the perspective of human relations theory and was intended as a novelty in this study to be tested on paramedics from hospitals. Namely as many as 16,968 personnel, both paramedical and non-paramedical staff. In this case, there is the influence of shared values, including trust and commitment. In this case, there are similarities between the beliefs between hospitals and medical personnel and the values that exist in the hospital s goals, it will cause medical personnel to have compatibility or chemistry with the duties, obligations and responsibilities given by the Hospital.

Profit Distribution Management is critical for Islamic bank managers to ensure the banks they manage are sustainable. Profit Distribution Management will serve as the foundation for depositors decision to invest in sharia banks. The study s overarching objective is to ascertain the level of profit distribution management at a sharia commercial bank and the factors that influence it. According to this study, the distinguishing characteristics of a sharia commercial bank that affect profit distribution management are capital adequacy, the percentage of third-party funds, and the age of the bank. While macroeconomic and Sharia Supervisory Board specific factors had no effect on the profit distribution management of a sharia commercial bank. This study made a significant contribution to the Islamic banking manager, Bank Indonesia, the Sharia Financial Accounting Standards Board, and the Islamic banking depositor.

The restaurant industry in Mexico generates a great economic benefit, especially Mexican food that generates a great impact worldwide due to the fact that it was named by UNESCO in 2010 as a cultural heritage of humanity, it is a recognition and an obligation of conservation. It is important to consider maintaining a good quality of service and timely detect areas of opportunity. If you want to improve the Mexican food restaurant sector, you have to start, in the first place, by addressing all the problems that commonly arise in establishments on a daily basis. Therefore, this research aims to analyze the perception and expectations of customers and identify the factors that impact the quality of the service received, taking the servqual model as a reference and thus propose initiatives to improve the quality of service in food restaurants. mexicana from the central zone of the state of Tlaxcala. The research focuses on the analysis of the quality of 4 Mexican food restaurants in the state of Tlaxcala located in the municipalities of; Apizaco, Chiautempan and Tlaxcala Capital, of which 60 surveys were applied to find out their expectations and perceptions. The research focuses on the analysis of the quality of 4 Mexican food restaurants in the state of Tlaxcala located in the municipalities of; Apizaco, Chiautempan and Tlaxcala Capital, of which 60 surveys were applied to find out their expectations and perceptions. The results showed negative gaps, the most critical variables regarding the differences between what the client expects and what he really receives are; responsiveness and empathy, however the differences are not so significant since most of the clients interviewed are satisfied with the service received.

In this report, the factors influencing zakat payment behavior, and the impact of responsibility and accountability on muzakki zakat payment behavior are analyzed. The following study uses IcekAjzen and Martin Fishbein s theory of planned behavior TPB approach, consisting of three factors attitudes , subjective standards , and compartmental control. The study s population is muzakki in the province of DKI Jakarta. There are 100 samples required. The method used for analyzing data is SmartPLS 3.0 SEM-PLS partial lower-quadrant structural equation modeling

The study aims to explore the importance of developing HR contingency strategies in dealing with situations like Covid-19 in the future. For this purpose, the primary quantitative data collection technique was applied using a structured survey questionnaire. The sampling size of the research was 300 respondents, which includes the general manager and vice president of industrial companies listed on the Amman financial market. The data were analysed using SPSS software. The test that was executed on the gathered data includes frequency analysis, reliability analysis and regression analysis. The estimated results show that developing remote operational policies can help sustain Organisational performance in times of crisis such as a pandemic (P-value<0.05). Meanwhile, developing lean HR policies can help sustain Organisational operations and performance in times of Pandemic (P-value<0.05). Therefore, the study concluded that developing HR contingency strategies has significant importance particularly in dealing with similar situations like Covid-19.

Global economic conditions are in turmoil due to the COVID-19 pandemic since 2019. Many policies are implemented to suppress the spread of the virus, which then has an impact on economic activity. It influences investors attitudes and changes the choices in investing. This study aims to analyze the causal relationship between the Indonesia Composite Index (ICI) and gold prices, oil prices and the exchange rate (USD/IDR). This study used monthly data for the period January 2016 – April 2021 with an analysis of the Vector Error Correction Model (VECM), which is a restricted VAR model with the Eviews 10 tool. The long-term VECM estimation results show that Brent oil prices and gold prices have a negative effect while the exchange rate (USD/USD) IDR) the ICI. The Granger causality test shows that the ICI has a one-way causality relationship with the exchange rate (USD/IDR).

This study aims to determine the effect of warning letters, forced letters and warrants to carry out confiscation on payment of tax arrears at the Kendari Pratama Tax Service Office. Methods of data collection using a questionnaire. Data analysis used descriptive analysis and multiple linear regression analysis. Based on the results of data analysis with the help of SPSS 24, it shows that the results of the partial hypothesis test (t-test) prove that the warning letter has a positive and significant effect on the settlement of tax arrears. The value of t-count > t-table is 3.157 > 1.661 with a significant level of 0.002 < 0.05. The results of the partial hypothesis test (t-test) prove that the Forced Letter has a positive and insignificant effect on the settlement of tax arrears. The value of t-count < t-table is 0.449 <1, 661 with a significant level of 0.654 > 0.05. The results of the partial hypothesis test (t-test) prove that the Warrant for Implementing Confiscation has a positive and significant effect on the settlement of tax arrears. The value of t-count > t-table is 3.298 > 1.661 with a significant level of 0.001 <0.05. The results of the simultaneous hypothesis test (F-test) prove that a warning letter, a warrant and a warrant for confiscation have a significant effect on the settlement of tax arrears at the Kendari Pratama Tax Office.

The principle of decentralization has been emphasized since the existence of regional autonomy to manage its resources. Various regional regulations that originally had to be approved by the central government in advance, can be set by regional heads independently. With regional autonomy, it is hoped that the investment procedure will be easier so that the potential of the region can be utilized as much as possible to increase Regional Original Revenue (PAD) in the region. Tax revenue is one of the sustainable aspects in order to increase Regional Original Revenue. Land and Building Tax in Indonesia (PBB) has the potential to support regional revenue in order to implement regional autonomy and development.

The Nigerian economy depends to a reasonable extent on the sale of crude oil for its expenditure. The country also depends on importation for a high level of its consumption. Given these events, this paper set out to investigate the causality effect of energy price fluctuations on inflation in Nigeria. This was done using time series data from 1985 to 2018. Oil price, gas price and exchange rate were the independent variables and inflation was the dependent variable. The result of the pairwise granger causality test shows that inflation is not caused by oil price or gas price fluctuations. The paper proposes that fiscal and monetary policy should be engaged to understand the causes of inflation in Nigeria.