This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study uses the earnings surprise benchmark proxy. The data analysis technique used is logistic regression analysis. The research results show that auditor switching has no effect on audit quality and audit tenure has a positive effect on audit quality.

This research aims to determine technology acceptance of behavior using e-commerce for Social users which is mediated by behavioral intention by testing UTAUT 2 (Unified Theory of Acceptance and Use of Technology 2). This research method uses a quantitative survey approach. The population in this research is all the people of Samarinda City who use Sociolla e-commerce. The sample was taken as many as 299 respondents. The data collection method used in this research is a questionnaire. The sample collection technique used was convenience sampling using Google Form for distributing questionnaires. The analysis technique uses Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis with WarpPLS 7.0 software. The research results show that performance expectancy, effort expectancy, and social influence have no effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, hedonic motivation, price value, and habit have a positive and significant effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, habits, and behavioral intentions have a positive influence on use behavior in using social e-commerce in the city of Samarinda. Sociolla e-commerce users tend to behave automatically because they are used to it. The more frequently users use Sociolla e-commerce, the more spontaneously they will use it when making transactions or shopping online for beauty products.

OCB is a form of behavior that is an individual choice and initiative, which is not related to the organizations formal reward system but rather in aggregate increases organizational effectiveness. The aim of this study was to determine the effect of personality and job embeddedness on organizational citizenship behavior. This type of research is associative quantitative research. This research was conducted in West Nusa Tenggara, where the subject of the research was the Management of the Amil Zakat Agency of West Nusa Tenggara Province. The population in this study were all administrators of the NTB Provincial Amil Zakat Agency, which are 167 people using the 5% slovin formula, namely 117, after which the questionnaire was distributed and 100 questionnaires were returned. The data collection method used by researchers in this study is the survey method. The analysis used is regression analysis with the help of the Smart-PLS software program, which is a tool to predict the value of the influence of two or more independent variables on one dependent variable. The results of this research on personality variables have a positive and significant effect on organizational citizenship behavior. Therefore job embeddedness has a positive and significant effect on organizational citizenship behavior.

The determination of interest rate spread in commercial banks is influenced by various macroeconomic variables, market microstructure features and the policy environment. However, studies on factors that contribute to the interest rate spreads among commercial banks in Kenya have produced mixed results that calls for further research. This study aimed to assess the determinants of interest rate spread in commercial banks in Kenya. Specifically, the study sought to establish the effect of inflation rate, domestic borrowing, credit risk and exchange rate risk on the interest rate spreads among commercial banks in Kenya. The study was anchored on fisher hypothesis, classical theory of interest and loanable fund theories. Explanatory research design was adopted to establish the causal relationship between the studys variables. Secondary data of the study for the period between 1970 -2022 was extracted from annual financial statements of commercial banks targeted by the study and Central bank of Kenya annual reports. Data was analyzed through descriptive and inferential statistics. The study adopted the regression model to obtain results. Based on the regression results, the study found that domestic borrowing had a significant positive effect on interest rate spreads among commercial banks in Kenya. Additionally, the study found that inflation rate, credit risk and exchange rate risk had a significant positive effect on interest rate spreads among commercial banks in Kenya. The study concluded that macroeconomic variables such as inflation rate, domestic borrowing, credit risk and exchange rate risks are key determinants of interest rate spread among commercial banks in Kenya. The study made the following recommendations to regulators and policy makers. First, ensure that the central banks monetary policy actions effectively influence interest rates throughout the banking system and also Implement mechanisms to improve the transmission of changes in the central banks policy rates to commercial banks lending and deposit rates. Secondly, establish a framework for monitoring key macroeconomic indicators such as inflation, economic growth, exchange rates, and fiscal policies to identify potential factors impacting interest rate spreads and use the monitoring results to formulate timely and appropriate policy responses. The study recommends that future studies should conduct studies across different countries which could provide a more comprehensive understanding of the subject matter.

Education Service Quality is a vital issue of every university to provide training service that aligns with societal demands and strives for learner satisfaction. A great number of research is conducted on this topic to calculate the role and impact of Education Service Quality on student satisfaction. This study analyses Student Satisfaction with Education Service Quality, including lecturer, staff officer, educational program, educational activities, infrastructure, and support activities on student satisfaction. Data from 464 students in the fields of economics and engineering were collected for analysis. The research findings demonstrate that students are satisfied with 3 of 6 proposed factors, with the lecturer exerting the most, followed by educational programs and training activities. This study contributes novel insights to both theoretical understanding and practical application, thereby facilitating the continuous improvement of training management.

This research was conducted with the aim of measuring the influence of workload on employee performance through employee job satisfaction in the fish canning industry sector, Bitung City, North Sulawesi. The research population was 2,751 people, and the research sample was 118 respondents, using the Slovin formula. The data analysis techniques used in this research are validity testing, reliability testing, and Structural Equation Modeling (SEM) analysis. The research results show that Workload has a positive and significant effect on Job Satisfaction. Workload has a positive and significant effect on employee performance. Job satisfaction influences employee performance. Furthermore, workload influences employee performance through job satisfaction.

Fraudulent financial reporting poses significant risks to the integrity of financial markets, investor confidence, and the overall economy. As a result, effective corporate governance mechanisms are crucial in mitigating the occurrence of fraudulent activities. The audit committee, as a key component of corporate governance, plays a vital role in overseeing financial reporting and providing assurance on the reliability of financial statements. This paper aims to explore the effects of audit committee characteristics on fraudulent financial reporting of listed firms in Kenya. Specifically, the study assessed the effect of Audit Committee; gender, financial expertise, size and independence on fraudulent financial reporting. The study was anchored on the Fraud Pentagon theory. Explanatory research design and longitudinal research design was employed in this study where secondary panel data was obtained through content analysis from audited financial statements spanning from 2012 to 2021. The study targeted listed firms in Kenya during the study period and only firms that met the inclusion and exclusion criteria were retained. After applying the inclusion/exclusion criteria only 40 firms formed the study population. Data was analyzed using descriptive and inferential statistics with the significance of each independent variable being tested at 95% confidence level. The findings show that Gender (ß1 = -.1154, p=.000.05) and Financial expertise (ß2 = -.200, p=.000.05), Size (ß3 = -.1457, p=.001.05), and Independence (ß4 = -.1818, p=.000.05) had negative and significant effect on fraudulent financial reporting on firms in Kenya. Thus, the study concluded that audit committee characteristics such as gender variability, audit committee size, audit committee financial expertise and audit committee independence significantly influence fraudulent financial reported among listed firms in Kenya. Based on the findings, the study recommends enhancing the effectiveness of the audit committee in preventing fraudulent financial reporting, organizations should strive for gender diversity within the committee. This can be achieved by actively seeking and appointing qualified female candidates to the audit committee. Promoting diversity ensures a range of perspectives and experiences, leading to more robust discussions, increased scrutiny of financial reporting practices, and improved decision-making. Secondly, Organizations should prioritize the independence of the audit committee by ensuring that committee members are free from any conflicts of interest and have no direct ties to management. Additionally, Organizations should carefully consider the size of the audit committee to optimize its effectiveness in addressing fraudulent financial reporting. Lastly, Organizations should establish mechanisms for continuous monitoring and evaluation of the audit committees performance. Regular assessments of the committees effectiveness in detecting and preventing fraudulent financial reporting can help identify areas for improvement.

The objective of this article is to examine the life realities of the rural urban migrants of Barpeta Road town, who came from the different adjoining villages of the Barpeta town. In the present study, we have randomly taken 100 respondents and age of the most of the respondent is around 22 to 65. The approach of the present study is explanatory. The research was designed to discover and to describe the hopes of the rural urban migrants at the village level and the experience of the migrants at destination, Barpeta Toad Town. The characteristics of primary data collection are qualitative and quantitative and based on empirical study as well as ground survey.The study focuses on the phenomenon of rural to urban migration into Barpeta Road Town that had taken place and which continues till date, despite the existence of massive unemployment in the city. The result of the study shows the migrants happens for push and pull factors for their movement to the urban environment.The study identifies the factor affecting rural to urban migrants and problems in settlements. The study demonstrates that the pull factor among many include income, education and better health facilities andthe push elements were conflicts, quarrels, absence of farmland to manage the need of the household and other multitudes of crime though they do not want to disclose the details.The present study reveals that the realities and the qualities of the life for the migrants of their destination was extremely different and sometimes challenging for independent survival and they had unofficial network to cope up with most challenging problems. Only few of migrants have an opportunity to enjoy quality life and others remain in trouble.

Education Service Quality is a vital issue of every university to provide training service that aligns with societal demands and strives for learner satisfaction. A great number of research is conducted on this topic to calculate the role and impact of Education Service Quality on student satisfaction. This study analyses Student Satisfaction with Education Service Quality, including lecturer, staff officer, educational program, educational activities, infrastructure, and support activities on student satisfaction. Data from 464 students in the fields of economics and engineering were collected for analysis. The research findings demonstrate that students are satisfied with 3 of 6 proposed factors, with the lecturer exerting the most, followed by educational programs and training activities. This study contributes novel insights to both theoretical understanding and practical application, thereby facilitating the continuous improvement of training management.

The determination of interest rate spread in commercial banks is influenced by various macroeconomic variables, market microstructure features and the policy environment. However, studies on factors that contribute to the interest rate spreads among commercial banks in Kenya have produced mixed results that calls for further research. This study aimed to assess the determinants of interest rate spread in commercial banks in Kenya. Specifically, the study sought to establish the effect of inflation rate, domestic borrowing, credit risk and exchange rate risk on the interest rate spreads among commercial banks in Kenya. The study was anchored on fisher hypothesis, classical theory of interest and loanable fund theories. Explanatory research design was adopted to establish the causal relationship between the studys variables. Secondary data of the study for the period between 1970 -2022 was extracted from annual financial statements of commercial banks targeted by the study and Central bank of Kenya annual reports. Data was analyzed through descriptive and inferential statistics. The study adopted the regression model to obtain results. Based on the regression results, the study found that domestic borrowing had a significant positive effect on interest rate spreads among commercial banks in Kenya. Additionally, the study found that inflation rate, credit risk and exchange rate risk had a significant positive effect on interest rate spreads among commercial banks in Kenya. The study concluded that macroeconomic variables such as inflation rate, domestic borrowing, credit risk and exchange rate risks are key determinants of interest rate spread among commercial banks in Kenya. The study made the following recommendations to regulators and policy makers. First, ensure that the central banks monetary policy actions effectively influence interest rates throughout the banking system and also Implement mechanisms to improve the transmission of changes in the central banks policy rates to commercial banks lending and deposit rates. Secondly, establish a framework for monitoring key macroeconomic indicators such as inflation, economic growth, exchange rates, and fiscal policies to identify potential factors impacting interest rate spreads and use the monitoring results to formulate timely and appropriate policy responses. The study recommends that future studies should conduct studies across different countries which could provide a more comprehensive understanding of the subject matter.

Fraudulent financial reporting poses significant risks to the integrity of financial markets, investor confidence, and the overall economy. As a result, effective corporate governance mechanisms are crucial in mitigating the occurrence of fraudulent activities. The audit committee, as a key component of corporate governance, plays a vital role in overseeing financial reporting and providing assurance on the reliability of financial statements. This paper aims to explore the effects of audit committee characteristics on fraudulent financial reporting of listed firms in Kenya. Specifically, the study assessed the effect of Audit Committee; gender, financial expertise, size and independence on fraudulent financial reporting. The study was anchored on the Fraud Pentagon theory. Explanatory research design and longitudinal research design was employed in this study where secondary panel data was obtained through content analysis from audited financial statements spanning from 2012 to 2021. The study targeted listed firms in Kenya during the study period and only firms that met the inclusion and exclusion criteria were retained. After applying the inclusion/exclusion criteria only 40 firms formed the study population. Data was analyzed using descriptive and inferential statistics with the significance of each independent variable being tested at 95% confidence level. The findings show that Gender (ß1 = -.1154, p=.000.05) and Financial expertise (ß2 = -.200, p=.000.05), Size (ß3 = -.1457, p=.001.05), and Independence (ß4 = -.1818, p=.000.05) had negative and significant effect on fraudulent financial reporting on firms in Kenya. Thus, the study concluded that audit committee characteristics such as gender variability, audit committee size, audit committee financial expertise and audit committee independence significantly influence fraudulent financial reported among listed firms in Kenya. Based on the findings, the study recommends enhancing the effectiveness of the audit committee in preventing fraudulent financial reporting, organizations should strive for gender diversity within the committee. This can be achieved by actively seeking and appointing qualified female candidates to the audit committee. Promoting diversity ensures a range of perspectives and experiences, leading to more robust discussions, increased scrutiny of financial reporting practices, and improved decision-making. Secondly, Organizations should prioritize the independence of the audit committee by ensuring that committee members are free from any conflicts of interest and have no direct ties to management. Additionally, Organizations should carefully consider the size of the audit committee to optimize its effectiveness in addressing fraudulent financial reporting. Lastly, Organizations should establish mechanisms for continuous monitoring and evaluation of the audit committees performance. Regular assessments of the committees effectiveness in detecting and preventing fraudulent financial reporting can help identify areas for improvement.

OCB is a form of behavior that is an individual choice and initiative, which is not related to the organizations formal reward system but rather in aggregate increases organizational effectiveness. The aim of this study was to determine the effect of personality and job embeddedness on organizational citizenship behavior. This type of research is associative quantitative research. This research was conducted in West Nusa Tenggara, where the subject of the research was the Management of the Amil Zakat Agency of West Nusa Tenggara Province. The population in this study were all administrators of the NTB Provincial Amil Zakat Agency, which are 167 people using the 5% slovin formula, namely 117, after which the questionnaire was distributed and 100 questionnaires were returned. The data collection method used by researchers in this study is the survey method. The analysis used is regression analysis with the help of the Smart-PLS software program, which is a tool to predict the value of the influence of two or more independent variables on one dependent variable. The results of this research on personality variables have a positive and significant effect on organizational citizenship behavior. Therefore job embeddedness has a positive and significant effect on organizational citizenship behavior.

This research aims to determine technology acceptance of behavior using e-commerce for Social users which is mediated by behavioral intention by testing UTAUT 2 (Unified Theory of Acceptance and Use of Technology 2). This research method uses a quantitative survey approach. The population in this research is all the people of Samarinda City who use Sociolla e-commerce. The sample was taken as many as 299 respondents. The data collection method used in this research is a questionnaire. The sample collection technique used was convenience sampling using Google Form for distributing questionnaires. The analysis technique uses Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis with WarpPLS 7.0 software. The research results show that performance expectancy, effort expectancy, and social influence have no effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, hedonic motivation, price value, and habit have a positive and significant effect on behavioral intention in using Sociolla e-commerce. Facilitating conditions, habits, and behavioral intentions have a positive influence on use behavior in using social e-commerce in the city of Samarinda. Sociolla e-commerce users tend to behave automatically because they are used to it. The more frequently users use Sociolla e-commerce, the more spontaneously they will use it when making transactions or shopping online for beauty products.

This research was conducted with the aim of measuring the influence of workload on employee performance through employee job satisfaction in the fish canning industry sector, Bitung City, North Sulawesi. The research population was 2,751 people, and the research sample was 118 respondents, using the Slovin formula. The data analysis techniques used in this research are validity testing, reliability testing, and Structural Equation Modeling (SEM) analysis. The research results show that Workload has a positive and significant effect on Job Satisfaction. Workload has a positive and significant effect on employee performance. Job satisfaction influences employee performance. Furthermore, workload influences employee performance through job satisfaction.

This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study uses the earnings surprise benchmark proxy. The data analysis technique used is logistic regression analysis. The research results show that auditor switching has no effect on audit quality and audit tenure has a positive effect on audit quality.

West Java is one of Indonesias three biggest contributors to GDP. The rate of economic growth in the province is also the highest on the island of Java, but it does not make West Java free from poverty. The fact, this smart province is the second poorest province nationally. The purpose of this study is to estimate the relationship and influence between economic growth, inequality, and poverty in West Java province using panel data. This study also analyses the characteristics of West Javas economic growth using the Growth Incidence Curve (GIC). The panel data consists of combination of time series and cross section data from 2013-2022 period, based on information from 27 districts in West Java province. The estimation model employed in this study is panel regression model utilizing Random Effect Model (REM). The results of the study reveal a negative and significant effect of the economic growth on poverty. Furthermore, the inequality variable has a positive and significant impact on poverty. Based on GIC, West Javas economic growth has not been pro-poor yet from the 2012-2022 period.

The objective of this article is to examine the life realities of the rural urban migrants of Barpeta Road town, who came from the different adjoining villages of the Barpeta town. In the present study, we have randomly taken 100 respondents and age of the most of the respondent is around 22 to 65. The approach of the present study is explanatory. The research was designed to discover and to describe the hopes of the rural urban migrants at the village level and the experience of the migrants at destination, Barpeta Toad Town. The characteristics of primary data collection are qualitative and quantitative and based on empirical study as well as ground survey.The study focuses on the phenomenon of rural to urban migration into Barpeta Road Town that had taken place and which continues till date, despite the existence of massive unemployment in the city. The result of the study shows the migrants happens for push and pull factors for their movement to the urban environment.The study identifies the factor affecting rural to urban migrants and problems in settlements. The study demonstrates that the pull factor among many include income, education and better health facilities andthe push elements were conflicts, quarrels, absence of farmland to manage the need of the household and other multitudes of crime though they do not want to disclose the details.The present study reveals that the realities and the qualities of the life for the migrants of their destination was extremely different and sometimes challenging for independent survival and they had unofficial network to cope up with most challenging problems. Only few of migrants have an opportunity to enjoy quality life and others remain in trouble.

The practice of transfer pricing initially it was carried out solely to evaluate company performance, but as time goes by, practice transfer pricing it is also used to minimize the amount of tax that the company must pay. This research aims to find out the influence of taxes, company size and Good Corporate Governance (GCG) Regarding Decisions Transfer Pricing. The data collection technique is by using documentation. The type of research used is associative research. The data used is secondary data. The population in this study was 30 companies, and the sample was 16 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2019-2022 period using the method purposive sampling. The data analysis method used is quantitative analysis. The analysis technique used in this research is logistic regression. The research results show that partially, taxes and firm size have a significant positive effect on decisions transfer pricing where as good corporate governance has no influence on the decision transfer pricing.

This research investigates the relationship between manpower and economic Indicator in Indonesia over a 30-year period from 1992 to 2022. Specifically, it examines the influence of Gross Domestic Product (GDP), Education, Age, Final Consumption Expenditure, Foreign Direct Investment, and Inflation on Wages, alongside the effects of employment and economic growth instruments. This study using Error Correction Model (ECM) along with unit root test, cointegration test, and Autoregressive Distributed Lag (ARDL) dependent test approach with the result that all of variables are stationary at the 1st difference level, this study aims to see the long-run and to know short-run relationship among the variables. The findings reveal a significant long-term relationship between wages and factors such as GDP (0.0000), higher education level (0.0006), secondary education level (0.0009) government spending (0.0149), and inflation (0.0312), while other variables such as basic education (0.0751), age of labour (0.3256), and Foreign Direct Investment (0.3417) are insignificant, while the short-run impact is seen to be less significant. This research proves that economic growth will always affect wages and the importance of controlling inflation as well as stabilising economic conditions to influence wages positively. Through rigorous statistical testing, this study contributes to understanding the dynamics affecting wages in Indonesia, highlighting the critical role of economic and demographic factors.

Taxes are crucial to every economys progress, developed or emerging. This research investigated Nigerias consumption taxes. The empirical analysis utilised 1981-2021 annual data. The studys variables were analysed using error correction model. Following the findings made, this study have thereby established that, except for previous years consumption taxes, all consumption taxes in current year in Nigeria does not possess any significant explanation on the current state of the Nigerian economy. Therefore, current economic happenings in Nigeria cannot be attributably said to be a resultant effect of current changes in any of the consumption taxes in Nigeria, but a resultant effect of previous changes in all consumption taxes in Nigeria. The study suggested that the government maintain import, excise; value added tax and petroleum profit tax laws and guarantee their efficient execution to reduce consumer harm; and simplify tax administration, enhance compliance, and broaden tax net. Educating the public about tax benefits should be a priority.

The use of the internet has made it easier for people to fulfill their needs and desires optimally. In order to take advantage of the convenience offered by the internet, many people carry out digital transactions using smartphones. This provides convenience for users in accessing the internet anytime and anywhere. The rapid development of technology and the availability of the internet have changed peoples life patterns to become more practical and efficient. Everyone can take advantage of the convenience offered by the internet to fulfill their various daily needs. However, despite its great benefits, the use of applications and technology also creates certain challenges and problems when ordering food online using the Shopeefood application. This research aims to analyze the behavior of using the ShopeFood application based on the Modified Unified Theory of Acceptance and Use of Technology (UTAUT) Model in Indonesia. In this research, the UTAUT Model is used as a theoretical framework to understand the factors that influence ShopeFood application usage behavior. Data collection was carried out using an online survey method with purposive sampling technique. The research sample consisted of 340 respondents with the characteristics of Generation Y age range 25-40, Generation Z age range 15-25, installed the Shopee application, had used the Shopee food application, and had ordered food via the Shopeefood feature. The analysis model in data processing uses LISREL 8.8. The research results show that the variables performance expectancy, Effort Expectancy, sociol Influences, Facilitating Conditions, hedonic motivation, price saving orientation, habit, and Trust have a positive and significant effect on behavior intention. Then the Facilitating Conditions, habit and behavior Intention variables have a positive and significant influence on Shopeefood usage behavior (Use Of Behavior). Meanwhile, the Perceived of Risk variable has no significant effect on Behavioral Intention in using the ShopeeFood application.

Literacy finance followed with inclusion finance public. Inclusion finance related tightly with literacy For increase ability activity worker in use service finance. The low knowledge literacy finance somebody become reason appearance error management finances, however Lots workers who are still Not yet own knowledge good literacy. Current research accomplished the goal ie look for know exists influence (1) Literacy finance to Activity worker women , (2) Inclusion finance to Activity worker women , (3) Literacy finance on Performance, (4) Inclusion finance on Performance, (5) Activities worker woman on Performance, (6) Literacy finance with mediated by activity worker woman on Performance, and (7) Inclusion finance with mediated by activity worker woman on Performance. Study This held at the Puri Santrian Hotel in 2024 with subject study worker woman at the Puri Santrian hotel with respondents as many as 101 workers. Average results respondents For Literacy finance 4.39; Inclusion finance 4.40; Activity finance worker women 4.39 and Performance 4.49. The analysis technique researcher use Partial Least Squares (PLS) . According to results PLS analysis shows all over the hypothesis with p-value s0.05 indicates happen rejection of H o as well reception H a d. Regarding the means literacy finance influence activity finance worker woman as well as performance in a way significant . Inclusion finance in a way positive influential significant on activity finance worker women and performance. Activity finance worker woman in a way positive effect on performance with characteristic significant. In conclusion inclusion finance as well as literacy finance influence nature of performance positive as well as significant with mediated by activity finance worker woman at the Puri Santrian Hotel.

This research aims to determine the moderating effect of non-performing loans on cash and banking performance in Indonesia listed on the Indonesian stock exchange. Sample selection was carried out using a purposive sampling method, resulting in a sample of 195 with an observation period of 5 years from 2018 to 2022. This research uses quantitative data and the data used is secondary data obtained from the financial balance report of the Indonesia Stock Exchange. The techniques used in this research are multiple regression analysis and moderate regression analysis (MRA). The results of this research show that CAR and BOPO have a negative and statistically insignificant effect on profit growth. KAP, Liquidity, LDR have a positive and statistically insignificant effect on profit growth. ROA has a positive and statistically significant effect on profit growth. NPL does not moderates the relationship between liquidity and LDR on profit growth.

Following decades of isolation under military rule, Myanmar initiated historic political reforms since 2011, but faces challenges translating liberalization into broad-based advancement. A dynamic stochastic general equilibrium modelling approach estimated on Myanmar data is used, with simulations quantifying potential growth and distributional impacts of strategic government expenditure reallocations towards infrastructure upgrading, agricultural investments, expanded social transfers and progressive tax reforms. Results indicate sustained infrastructure and rural productivity spending have high output multipliers while well-targeted transfers reduce income inequality. However, institutional absorptive capacities condition realization of social returns. Complementary governance enhancements like project oversight and competitiveness in public investment allocation prove vital. Regional peer benchmarking provides comparative lessons. Altogether, evidence-based fiscal reorientation towards addressing pressing human capital, rural-urban and firm competitiveness constraints can accelerate inclusive growth in Myanmar if pursued prudently. Sustainable expansion requires strengthening public financial management (PFM) systems and results monitoring.

The lack of clarity in tax laws, coupled with frequent amendments and revisions, has given rise to uncertainty, hindering strategic planning and impeding long-term investment decisions. As a consequence, the publicly traded consumer goods firms in Nigeria face the formidable task of not only understanding and complying with the intricate tax structures but also striving to maintain competitiveness in an environment where the tax burden is increasingly becoming a pivotal determinant of business success. Given the foregoing this study examined tax reforms and tax burden: a study of listed consumer goods companies in Nigeria. In order to achieve the goals of the study, a longitudinal panel research design was implemented. The study concentrated on twelve consumer goods corporations that are publicly traded on the stock market. The selection of these companies was based on their continuous publication of annual audited financial statements from 2013 to 2022. The data obtained from these reports were analysed using the panel data regression approach, with the assistance of statistical tools like E-view 10. The studys findings indicated that direct tax exerts insignificant effect on tax burden of consumer goods firms in Nigeria. While indirect tax on the other hand, has a negative significant effect on tax burden of consumer goods firms in Nigeria. The study thus recommends that consumer goods firms should consider engaging with policymakers and tax authorities to advocate for favorable indirect tax policies. Collaborative efforts with government agencies can contribute to creating a tax environment that aligns with business needs and minimizes the negative impact on the tax burden.

Purposes The study seeks to examine how SMEs in the Western Area are impacted by e-commerce adoption challenges. Moderating role of general business experience. Research methodology Descriptive and inferential statistics were used in the studys quantitative research methodology to reveal complex patterns and relationships. Respondents to a web-based survey using respondent-driven sampling included consultants, IT professionals, and business owners. Underlying patterns and model structure were identified using the Partial Least Square (SEM PLS) method of structural equation modeling in conjunction with path analysis and exploratory factor analysis. Conclusion The study reveals a strong positive relationship between e-commerce challenges and adoption rates, with higher challenge levels leading to higher adoption rates. Improved business experiences moderate the impact of e-commerce obstacles. The study emphasizes the importance of addressing e-commerce challenges and utilizing business experience to promote adoption among SMEs in Western Sierra Leone. Policy implication This paper highlights the need for improved infrastructure, technology accessibility, and digital literacy for SMEs in Western Sierra Leone, recommending specialized training, evidence-based policies, and a comprehensive strategy.

Shopee is an e-commerce that is often used by consumers when shopping online. As e-commerce, Shopee still has problems with service and risk. E-service quality and perceived risk in transactions made by Shopee users can generate customer trust so that it can be taken into consideration in repurchase intention. This research aims to determine the influence of e-service quality and perceived risk on repurchase intention mediated by customer trust in Shopee e-commerce users. Data collection was carried out using the online questionnaire distribution method with purposive sampling technique. The research sample consisted of 264 respondents with characteristics of at least 18 years of age who knew and had shopped at Shopee. Data analysis using SEM with the help of LISREL (Linear Structural Relation) software. The research results show that of the seven hypotheses proposed, five hypotheses were accepted and two hypotheses were rejected. E-service quality is proven to have a positive influence on customer trust and repurchase intention and e-service quality also has an indirect positive influence on repurchase intention which is mediated by customer trust. Perceived risk has no direct or indirect influence on customer trust. Apart from that, perceived risk has a direct negative influence on repurchase intention. Customer trust is proven to have a positive influence on repurchase intention, which means that the greater customer trust in Shopee, the greater the repurchase intention.

The development of the digital era is a time when information and communication technology has changed the way people live. One of the developments in the digital era is the increase in cellphone users, laptops, and using the internet from these developments making changes in the way of transactions in Indonesia. The digital way of transacting also affects consumer behavior in shopping, for example, currently many consumers choose to shop with non-cash payment methods. This study analyzes a users intention and behavior towards the QRIS payment channel using the UTAUT2 theory. This study uses a survey method with a questionnaire to collect data from 364 respondents who are users of the QRIS payment channel in Indonesia with the criteria for QRIS payment channel users and those who have used and are over 17 years old. This research is quantitative research to measure and analyze data with the aim of testing the causal relationship between variables. This research uses SEM analysis with the help of LISREL V.8.8 software to analyze the data. The results of this study indicate that the intention to use the QRIS payment channel in the non-cash era using the UTAUT2 theory is influenced by effort expectancy, social influence, trust, habit, and perceived risk. Meanwhile, use behavior is influenced by habit and behavioral intention.

Risk within banking companies operational activities is a crucial thing. Investment in the banking financial market has a performance decline as there is uncertainty in gaining higher profits. GDP in the financial service sector declined from 4.49% in the second quarter of 2019 to 1.03% in the second quarter of 2020 with the amount of decline about -77.06% (BPS, 2020). Therefore, banking companies need to do hedging in order to mitigate the risk. This study was quantitative and had a Systematic Literature Review. Moreover, the population was banking companies that had complete financial statements during 2018-2022 and were listed on IDX. Furthermore, the data were secondary and library research. The data analysis technique used discriminant analysis and descriptive analysis. Additionally, the statistical test results showed that liquidity, exchange rate, and firm size of banking companies did not affect hedging decisions. However, profitability which was referred to as ROA affected hedging decisions. It meant the function of discriminant showed that ROA had a strong divide in the companies tendency of hedging. As a suggestion, the next researcher needed to use other variables outside the study with different years of observation and analysis models; in order to have optimal output.

Currently, there is a pressing need for entrepreneurs to adopt environmentally friendly strategies, technologies, and products that will result into sustainable solutions to problems of the day. This study was adopted to analyze the effects of environmental entrepreneurship on sustainable development among small and medium enterprises in Lusaka’s CBD. A sample of 278 respondents was selected using the Cochran formula which resulted into a response rate of 91% with 252 respondents. A mixed methodology approach was used and data was analyzed through the use of SPSS from which correlation and a summary of coefficient were used to measure the relationship among variables. The overall coefficient of correlation of 0.947 from the SPSS results suggests that there is a strong positive relationship between the variables under observation in relation to sustainable development among SMEs with regards to environmental entrepreneurship strategies which are: environmental efficacy, and environmental innovation. The R-Square (coefficient of determination) of 0.897 suggests that sustainable development is influenced 89.7% by the independent variables observed.

This research aims to analyze the relationship between work stress, job satisfaction and employee organizational commitment at the Mangupura Branch of the Bali Regional Development Bank. This research used a sample of 85 employees. The method used in this research is a survey method using questionnaire and interview techniques with descriptive statistics and inferential path analysis statistical analysis tools. The research results show that work stress has a significant negative effect on organizational commitment. Job satisfaction has a significant positive effect on organizational commitment. Job Stress has a significant negative effect on job satisfaction. Job satisfaction mediates the effect of job stress on organizational commitment. The implication of this research is to prove the social exchange theory and its relationship to the research variables. This research also offers the benefits of job satisfaction, managing work stress on organizational commitment.

This research aimed to assess the impact of Value Added Tax (VAT) on government revenue collection. The study employed a mixed methods research design, which combines both qualitative and quantitative methodologies. The study focused on a population of 500 management-level employees at the Zambia Revenue Authority and Ministry of Finance. Seeing that the study was heavy on qualitative approach and had specific type of cadre to provide the necessary information, a sample of 30 respondents was utilized which was purposively sampled. The secondary sources on the other hand mainly involved published documentation such as reports obtained from Zambia Revenue Authority official website and journals that provided the conceptual framework and a definite meaning to the topic. Regarding the effect of VAT on Government revenue, the study revealed that an increase in VAT rate may lead to higher VAT revenue, assuming a stable level of compliance. With regard to effect of VAT on consumer behavior, it was established that when VAT rates are elevated in Zambia, the prices of a wide array of goods and services subject to VAT increase accordingly, hence consequently, higher VAT rates can drive consumers to opt for saving or investing their money rather than immediate spending. This may simultaneously lead to a reduction in consumer spending, potentially impeding economic growth. As regards to ascertaining measures to address challenges related to VAT collection, findings indicated that effectiveness of VAT is contingent upon addressing the challenges inherent in VAT collection, optimizing VAT rate policies, and adapting the system to the countrys unique economic context. The study offers several recommendations, including: improving tax administration through the Zambia Revenue Authority (ZRA); combating tax fraud and evasion; simplifying VAT regulations; enhancing taxpayer education and awareness; carefully considering exemptions and thresholds; and implementing monitoring and evaluation mechanisms for VAT revenue. Further study is recommended to explore the informal economys role in VAT collection in Zambia and its implications

This study sought to assess the factors impacting women in senior leadership within the public sector in South Africa, using a particular Department as a case study. The study used a qualitative approach, where data was gathered using semi-structured interviews and analysed using thematic analysis. The main finding was that women in leadership have limited access to networks and mentorship opportunities, and unequal pay and compensation. These challenges were found to have various implications for women leaders as well as for the organisation and society.

Cooperatives around the world face pressing challenges of decreased profitability and difficulty in maintaining a competitive position in the market that hamper their societal impact and performance. This absence of targeted resources further compounds the challenges faced by cooperatives in the state, impeding their ability to invest in efficiency-enhancing technologies and infrastructure to address these pressing issues. Therefore, this study examined whether social entrepreneurship dimensions (social value creation, social learning, and social innovations) have effect on business profitability of cooperative societies. The cross-sectional survey research design was adopted using the population which comprised of 1,590 executives of co-operative societies in Ogun State, Nigeria. A sample size of 403 was determined using Raosoft calculator. A structured and validated questionnaire was utilized for data collection. Findings from multiple regression analysis revealed that social entrepreneurship dimensions had a positive and significant effect on business profitability of co-operative societies in Ogun State, business profitability (Adj.R2= 0.731, F(3, 357) = 327.410, p0.05). Cooperative societies in Nigeria need to embrace more innovative ideas This will particularly convince owners and customers to bring their money with guarantee returns on investment and interest which bring significant profit.

Currently, the government continues to strive to provide optimal quality of service to the community through improving the quality of employee performance. Given the importance of employee performance, this study has the aim of examining how the role of intellectual capital dimensions on employee performance of the Surakarta City Transportation Office using work motivation as an additional variable (intervening). The questionnaire method for this quantitative research was utilized for data collection. A total of 83 people participated in the survey and filled out this questionnaire. Based on the results of the analysis, it show that the dimensions of intellectual capital, including human capital, relationship capital and structural capital, have a significant impact on employee performance. In addition, based on the results of the Sobel Test, the work motivation of each employee can act as a moderator / intervening between the dimensions of intellectual capital and employee performance of the Surakarta City Transportation Agency.

The Badung Regency Regional Research and Innovation Agency has an important task in increasing regional competitiveness through research and development and innovation in various sectors. In carrying out these duties, State Civil Servants are required to have good work quality and work performance. Work quality and work performance are greatly influenced by creativity and innovation. Based on this, the aim of this research is to determine the influence of creativity and innovation through work quality on work performance. The population in this study was all employees, namely 31 people, with the research sample determined using the saturated sample method. The data in this research is primary data obtained directly from respondents using a questionnaire. The data analysis method used is the SEM-PLS (Structural Equation Modeling-Partial Least Squares) method. The research results show that: (1) creativity has a positive and significant influence on work quality, (2) innovation has a positive and insignificant influence on work quality, (3) creativity has a negative and significant influence on work performance, (4) innovation has negative and insignificant influence on work performance, (5) work quality has a positive and significant influence on work performance, (6) creativity has a positive and significant influence through work quality on work performance, (7) innovation has a positive and significant influence through quality work on work performance.

The purpose of this study was to test and analyze empirically the effect of Profitability, firm Size, Ownership Structure and Size of Public Accounting Firm (KAP). This study used a sample of banks listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. Twenty three conventional banking companies were selected for observation for four years, so that the sample used was 92 data. In addition, logistic regression was used in data analysis. The test results show that Profitability, Firm Size, Ownership Structure have a significant effect on Timeliness Financial Reporting while Public Accounting firm size has no significant effect on Timeliness Financial Reporting in conventional banking.

J&T Express is a company operating in the field of goods expedition, encompassing both documents and packages. Despite being a new company, J&T Express utilizes IT in its service offerings, providing the convenience of parcel pick-up, eliminating the necessity for customers to visit J&T offices for sending goods. Nonetheless, a phenomenon hindering the performance of courier employees in this company is observed, characterized by declining motivation and work discipline each year. This research aims to investigate the impact of work motivation and work discipline on the performance of courier employees at J&T Express Juanda Sidoarjo. The data were gathered through observations, interviews, and the distribution of questionnaires to respondents in the courier section. The sampling method employed in this research is the saturated sampling technique. The respondents involved in this research were 60 employees working in the courier section of J&T Express. The outer model test evaluates validity and reliability initially. When testing hypotheses using the SEM PLS method, the t-test, p-values, and original samples are determined. Based on the results of the conducted research, it can be concluded that there is a significant influence between the variables of work motivation and work discipline on the performance of employees in the courier section of J&T Express Juanda Sidoarjo.

Merchants and sites that promote online businesses may face challenges in how to satisfy different online buyers. This research implies the organism-response (SOR) theory of stimuli, stimuli are considered as cognitive and affective reactions are organisms that measure online services and experiences in online purchases. This research is considered very important because the issue raised is how service failure, namely trust, is a phenomenon that is often heard about in this business. This research distributed 150 online questionnaires to a random sample of volunteers who had substantial online shopping experience from 15 provinces in Indonesia. The research results show that trust mediates the influence of experience quality on online buyers behavioral intentions. The quality of experience directly influences behavioral intentions. For further research, other mediating variables need to be developed which are considered to support stimuli such as emotions and satisfaction. Big data is needed in consumer behavior segmentation.

In tourism studies, people who travel are called tourists. Tourists consist of various groups, one of which is groups with special needs. This group of tourists requires holistic facilities, infrastructure and facilities to accommodate their needs. The relationship between travel barriers for people with disabilities and travel intentions is conditioned by intrinsic, environmental and interactional constraints, which are supported by learned helplessness theory. In the context of hospitality and tourism TPB (Theory of Planned Behavior) is used to explain various behaviors and intentions. This research aims to analyze the barrier factors that influence the interest of tourists with disabilities in visiting tourism destinations in terms of the TPB. The type of research used is explanatory research. This research method is an Explanatory Survey with quantitative methods. The population in this study were people with disabilities who live in West Sumatra Province with a sample size of 240 people. The sampling technique uses a non-probability sampling method with purposive sampling technique. Data analysis uses Structural Equation Modeling - Partial Least Square (SEM-PLS). The results of this research are that Intrinsic Constraints have a positive and significant effect on Learned Helplessness. Interactional Constraints have a positive and significant effect on Learned Helplessness. Environmental Constraints have a positive and significant effect on Learned Helplessness. Subjective Norms have a positive and significant effect on Travel Intention. Attitude has a positive and significant effect on Travel Intention. Perceived Behavioral Control has a positive and significant effect on Travel Intention. Learned Helplessness has a positive and significant effect on Travel Intention.

The objective of increasing productivity and therefore the wealth created by beekeeping SMEs remains at the heart of the debates. The aim of this paper is to analyze integration into global value chains on the economic performance of beekeeping SMEs, used data collected on a snowball and matched sample of 105 integrated beekeeping SMEs. At the end of the analyses, the students t test, generally significant at the 1% threshold, shows that a beekeeping SME would gain an average Net Income of (1199155.43 ± 369430.96 FCFA/ha) when it integrates in the international market. Thus, an active beekeeping man-day would earn remuneration of (8327.46825 ± 2565.49278 FCFA/Man-Day) when the beekeeping SME participates in the international market, much higher than what a man-day would earn when the SME participates in the market regional (5248.50503 ± 821.143995 FCFA/Man-Day) and the national market (4399.41 ± 1003.58 FCFA/Man-Day). Finally, from the apparently independent regression (SURE), it appears that the variables, use of a digital IEC platform; the certification of the cash crop, the cooperative organization and the level of education have a positive and significant influence on the economic performance of beekeeping SMEs.

The confluence of cloud-based Accounting Information Systems (AIS) adoption and financial reporting quality within Nigerias Information and Communication Technology (ICT) sector is explored in this study. Given the dynamic landscape of the ICT industry characterized by technological advancements, evolving market dynamics, and regulatory shifts, ICT firms are increasingly turning to cloud-based AIS to streamline their accounting processes and adapt to changing business requirements. The population of the study consists of all eight (8) Information and Communication Technology (ICT) enterprises that are listed on the Nigerian Exchange Group as of 31st December 2022. As a result, this study delves into the impact of Cloud-Based AIS adoption on the Financial Reporting Quality of Listed ICT Firms in Nigeria over a decade-long period from 2013 to 2022. Utilizing a Panel Regression Technique (Random Effect Model), the study identifies a significant overall effect of Cloud-Based AIS on the Financial Reporting Quality of Listed ICT Firms in Nigeria. Moreover, it highlights the significant influence of Cloud Security Investment on financial reporting quality among ICT firms in Nigeria, while Cloud Expenditure Growth is found to have no statistically significant effect. The study emphasizes the need for strategic resource allocation and exploration of cost optimization opportunities, given that cloud expenditure growth may not directly impact financial reporting quality. However, the study recommends for prioritizing cloud security investments to safeguard financial data integrity, mitigate cybersecurity risks, and enhance trust in financial reporting practices, thereby bolstering investor confidence.

During the outbreak of the COVID-19 pandemic, remote work was considered an emergency measure to maintain social distancing. Although the pandemic has ended, the convenience of remote work has led some companies and employees to continue working in this manner. This study aims to explore the relationship between remote work, trust in leadership and organization, and employee work efficiency in Vietnamese internet companies. Data were collected from 327 employees with remote work experience in Vietnamese internet companies and then analyzed in depth using Smart PLS software. The results of the study indicate that remote work has a positive impact on work efficiency. This relationship is analyzed through the mediating influence of trust in leadership and organization.

The innovation of banking products and services has seen significant growth. However, the pace of innovation in product and service offerings within Islamic banking has been comparatively slower. Make it a challenge for Islamic banking, particularly the Sharia Supervisory Board (SSB), to fulfill a dynamic role. The research aims to enhance the role of the SSB in encouraging innovation in Islamic banks, particularly in the context of the industrial era 5.0. The study employs a qualitative method with ethnographic techniques, including observations and interviews with stakeholders such as the SSB, Islamic bank employees, customers, and academics. The research findings indicate that the performance of Islamic banking has improved, but it needs to be more innovative to compete in the industrial era 5.0. This can be achieved by increasing the development of products and services, such as e-money, that have high bargaining power. The role of the SSB in Islamic banking must be more optimal, involving improving the quality and quantity of human resources, issuing opinions on needed products and services, conducting continuous monitoring, and strengthening detailed supervision. Furthermore, SSB and Islamic banking must synergize with each other in improving products and services to remain competitive in the industrial era 5.0. The study concluded that the optimal role of SSB plays an important role in driving innovation in Islamic banking.

This research is motivated by teacher performance. The purpose of this research is to determine the influence of the relationship between personality traits, competence, organizational citizenship behaviour can have an impact on teacher performance is moderated by teacher organizational culture Darulgoh Waddawah Islamic Boarding School (Dalwah, Bangil, Pasuruan). Grand theory This research is theoretical Theory of Planned Behavior (TPB). The sampling technique uses a formulaslovinwith an error rate of 5%. The sample in this study was 232 teacher respondents Darulgoh Waddawah Islamic Boarding School through an independent survey. This research instrument uses a questionnaire and is analyzed using SEM analysis, the analytical tool for this research is Smart PLS version 3.0. These analytical tools are used to analyzeouter model, inner model and hypothesis testing with usep-value. The research results show the direct influence of personality traits influential significantly against performance of Darulgoh Waddawah Islamic Boarding School teachers. Then competence influential significantly against to performance of Darulgoh Waddawah Islamic Boarding School teachers. Connection organizational citizenship behaviour influential significantly against to performance of Darulgoh Waddawah Islamic Boarding School teachers. The results of this research indicate that there is an influence of the moderating variable, namely organizational culture, on relationships competence dan organizational citizenship behaviour against against performance of Darulgoh Waddawah Islamic Boarding School teachers. But organizational culture cannot be a moderating variable connection personality traits against against performance of Darulgoh Waddawah Islamic Boarding School teachers. This research shows that practice personality traits, competence, organizational citizenship behaviour and organizational culture plays an important role in encouraging the performance of Darulgoh Waddawah Islamic Boarding School teachers.

The report of the 20th National Congress of the Communist Party of China made important arrangements for accelerating the construction of digital China and implementing the national cultural digitalization strategy, clearly proposing to "accelerate the development of the digital economy and promote the deep integration of the digital economy and the real economy"[7] Rural tourism is the key to promoting the breakthrough and development of the private economy and the county economy, as well as the key to promoting the adjustment, transformation and upgrading of the industrial structure. In addition, the improvement of the governance of villages near the Yellow River Basin has carried out a lot of theoretical research on the rural revitalization of the Yellow River Basin from different perspectives such as industrial prosperity, cultural inheritance, ecological restoration, and rural governance, which has laid a good theoretical support for the research and implementation of this project. However, compared with the eastern region, there are still a series of problems in the development process of rural cultural tourism in the western region, and some problems have not yet been solved. The Sixth Plenary Session of the 19th CPC Central Committee proposed that the development of the rural economy should be promoted through the development of industry so that the peasants can live a better life. Therefore, under the requirements of the governance of the Yellow River Basin and the strategy of rural revitalization, it is of great significance to study and discuss the main problems existing in the integrated development of the cultural and tourism industry in the Hubei District of Xian City, and put forward targeted opinions and suggestions, which is of great significance to promote the high-quality development of the cultural and tourism industry.

This research aims to determine the relationship between Psychological Capital (PsyCap) and Spirituality Leadership on Work Engagement both directly and through the mediation of Work Meaningfulness among Executive Officers (PE) of Sharia Peoples Financing Banks (BPRS) in Indonesia. The hypothesis proposed in this research is that there is a positive relationship between psychological Capital and Spirituality Leadership on Work Engagement both directly and through the mediation of Work Meaningfulness among the BPRS PEs. The research subjects were 250 PE BPRS in Indonesia, whose minimum experience as an executive officer was 1 year. Determining research subjects used the Purposive Sampling method. Research data collection used measuring instruments in the form of the Work Engagement Scale, Psychological Capital Scale, Spirituality Leadership scale and Work Meaningfulness scale. Structural equation modeling (SEM) with the help of the AMOS 24 application to test the hypothesis that has been proposed and Direct Effect analysis is used to test the hypothesized relationship and the Sobel Test is used to test indirect variables or test mediating variables. The research results show that there is a positive and significant relationship between Psychological Capital and Spirituality Leadership on Work Engagement directly and mediated by the Work Meaningfulness variable among BPRS PEs in Indonesia. The theoretical benefit of this research is that it contributes to the knowledge of industrial and organizational psychology or knowledge about human resources psychology, especially regarding the relationship between Psychological Capital and Spirituality Leadership on Work Engagement, both directly and through the mediation of Work Meaningfulness among BPRS PEs in Indonesia.

For decades, Kenya has incorporated thermal power technology into its grid to generate electrical energy using fossil fuels such as petroleum, natural gas, and coal. The burning of fossil fuels has become a major source of air pollutants and is associated with several undesirable side effects on the environment and human health. However, the impact of pollutants on environmental sustainability and public welfare has yet to be evaluated. Therefore, the purpose of this study is to evaluate the external cost of electricity generated by thermal power plants in Kenya. Both survey data and secondary data were used. The analysis was conducted using externality valuation and welfare maximization approaches, and the research hypotheses were tested using a negative binomial regression model. The annual external cost ($/2022) was determined to be $ 1,333,904,970.76, with the following distribution: environmental at $ 993,488,336.26, Public health at $ 86,760,038.01, and socio-economic at $ 253,656,596.49. Equally, the thermal power generation marginal social cost ($/2022) was determined to be 1.22 $cents/kWh with the following distribution: Marginal Private Cost (MPC) at 0.01 $cents/kWh and Marginal External Cost (MEC) at 1.21 $cents/kWh. The established marginal social cost (MSC) (i.e. S MPC+MEC) was 1.22 ($cents/kWh). Thus, MSC is significantly greater than the established social marginal benefit (SMB) of 0.089 ($ cents/kWh); hence, we conclude that the burden of social welfare loss is highly significant, making thermal power a non-sustainable and economic energy source.

This study aims to analyse Flexible Work Arrangements, Stress, Work-Life Balance, and Motivation and Their Implications on Junior High School Teachers in the Depok Region. The research provides both theoretical and managerial implications as inputs for Work-Life Balance influenced by Flexible Work Arrangements and Stress as exogenous variables through Motivation as a moderating variable. The population in this study comprises Junior High School Teachers in the Depok Region, utilizing Snowball Sampling technique in an effort to gather respondents numbering more than 100. Data from these respondents are then analysed for their fit with the research model developed from the theoretical framework using SmartPLS SEM analysis. The results of this study are expected to: (1) Analyse and test all factors influencing Motivation and Work-Life Balance, namely Flexible Work Arrangements and stress, (2) Provide additional information for the Depok City Government for policy formulation regarding assessment and enhancement of motivation as well as efforts to improve teachers work-life balance for the better, (3) Provide additional information and knowledge for Human Resource Management, especially its implications for enhancing Motivation and Work-Life Balance in schools. The hypothesis testing results prove that: 1) Flexible Work Arrangements have a positive and significant effect on work motivation. 2) Stress has a positive and significant effect on work motivation. 3) Motivation has a positive and significant effect on work-life balance. 4) Flexible Work Arrangements have a positive and significant effect on work-life balance. 5) Stress does not affect work-life balance. 6) Flexible Work Arrangements indirectly have a positive and significant effect on work-life balance through motivation. 7) Stress indirectly has a positive and significant effect on work-life balance through motivation.

This research takes the perspective of tour and travel service companies in providing services through consumer self-actualization behavior or narcissism and adopts Maslows hierarchy of needs framework to capture motivational intentions (Pincus, 2023). Researchers believe the findings of this research can provide insight for tour and travel service companies to strategy (1) Validate consumers self-actualization needs or narcissism through satisfying social media services and the use of social media, (2) Create social media platforms to support operational needs and provide online service. This research uses a simple research design method with triangulation theory. Qualitative research (Rofiah & Bungin, 2021) with a phenomenological approach. The research locus was located at an East Java tour & travel company. The focus of this research was conducted on: 10 tour & travel company owners in East Java. The data analysis technique used is Manual Data Analysis Procedure (MDAP) by Rofiah, (2022), from the results of interviews accompanied by triangulation of sources, methods and theories it was found that to validate tour and travel consumers there are 3 important things that must be done by tour and travel companies : (1) Marketing Objectives (Geographic Segmentation, Psychographic Segmentation, Determining the Size of Market Segments, Suitability and Suitability, Adjusted to Market Demand, Demographic Segmentation, Behavioral Segmentation, Potential from Competitors, Brand Positioning/Company name); (2) Marketing Logic (Flexible Services Offered, Different Service Products, Prices Taking Market Prices into Account, Staged Payment System, Human Resources Based on Generations, Varied Products and Services, Offering a Guarantee System, Discounts/Rebates, Good Employee Attitudes ); (3) Promotion (Strategic Location, Easy Ordering Process, Dividing Marketing Team Based on Generation, Prioritizing Consumer Convenience, Online and Offline Promotion, Giving Door Prizes, Establishing Good Communication/Relationships, Following Trends/Something Viral)

A company in carrying out tax avoidance actions is influenced by management decisions and company ownership structure. Companies with a higher level of foreign ownership, then the determination of company policies from foreign parties tends to lead to minimizing the tax burden. Similarly, the leverage owned by the company if it owes too much to foreign companies, it does not rule out the possibility that it will affect the decision of the management to take tax avoidance actions. The purpose of this study is to examine the effect of foreign ownership and leverage on tax avoidance. Quantitative research method, with secondary data obtained from IDX in 2018-2022. The sample used was 35 data. Data analysis using multiple linear regression is assisted by SPSS data processing tools. The results showed the influence of foreign ownership on tax avoidance. While leverage has no effect on tax avoidance. However, simultaneously foreign ownership and leverage affect tax avoidance. The conclusion of this study is that if Telecommunication Companies have the potential to do tax avoidance, it is very detrimental to the country. In the digital era, almost all activities really need the internet. So that Telecommunication Companies have the potential to have large profits, if the companys profits are greater, the hope is that the taxes paid will also be greater so that tax revenues increase, and the state is able to finance nation building.

The basic premise of this article is the importance of extracurricular science activities for students and the self-efficacy that exists in each individual learner. Both can be important factors in achieving learning goals at school. Learning objectives can be achieved effectively if the school provides the best programs and curriculum according to the character development of its students, so teachers must play their role actively, creatively and competently in managing the learning process in the classroom. This research aims to determine the influicer of school-programmed science extracurricular management and self-efficacy to improve scientific literacy skills in middle level students. The focus of the research lies in the level of influicer of science management and self-efficacy in improving scientific literacy skills in Natural Sciences subjects using a quantitative approach to the field research model through interviews, observations and distributing questionnaires to students used as samples. The findings from the research results are (1) There is a significant influence between good science extracurricular management and increased scientific literacy in students, amounting to 0.005 with a confidence value of 5% (2) There is a significant influence between self-efficacy and increased scientific literacy of 0.002 with a confidence value of 5% and (3) The level of effectiveness of these two factors can be seen from the determination valueNagelkerkeamounted to 83.4% and can be said to have a high level of effectiveness, while 16.6% there were other factors that were not included in this research.

This study aimed to examine the relationship between Corporate Governance proxied by Independent Commissioner and Audit Committee, Dividend Policy (DPR), and Investment Decision (PER) on Firm Value (PBV) with Financial Performance (ROA) as mediating variable. The sampling technique used was purposive sampling technique which obtained 102 observations of Consumer Non-Cyclicals companies during 2018-2022. The data analysis technique used in this study was multiple linear regression analysis. The research results showed that Dividend Policy has a positive effect on Financial Performance. On the contrary, this research showed that Independent Commissioners and Investment Decisions can reduce financial performance. The research results also showed that the Audit Committee, Dividend Policy, Investment Decisions, and Financial Performance have positive effect on firm value. However, Independent Commissioners has no effect on firm value. The results of the sobel test showed that Dividend Policy can improve the companys Financial Performance, so it can improve firm value of consumer non-cyclical companies.

As an information technology company for health facilities, in building information and expanding reach to the target market through Instagram social media, this medical technology company carries out social media activities that can be seen through content posts that have been designed with variety and as attractive as possible according to the predetermined brand image. Instagram content is certainly tailored to the companys target market, and according to the marketing carried out by B2B companies. Here medical technology companies for their target market are health facility owners, or health facility managers. By using the concept of four pillars of social media strategy proposed by Lon Safko and David K. Brake in their book entitled The Social Media Bible: Tactics, Tools & Strategies For Business Success, where the four pillars of content contain entertainment, collaboration content, educational content, and information content. This study aims to test the position of customer needs and content suitability whether it has an effect on increasing brand awareness. This was done by surveying 65 respondents who had experience receiving digital advertisements. With the urgency to change the approach to ensure that the content presented is more in line with customer needs and can increase brand awareness.

The financial performance of MSEs is critical to the performance of the economy since MSEs are some of the best supporters of the government through employment. In recent years banks have developed innovative products and offered a wide range of services to improve their performance, which is the ultimate goal of banks (Mugodo, 2016). Digital banking has several benefits to financial services users such as micro and small enterprises and digital banking providers. The general objective of the study is to establish the effect of digital banking on the financial performance of micro and small enterprises in Nairobi County, Kenya. The specific objectives of the study are to determine the effect of digital payments on the financial performance of micro and small enterprises in Nairobi County, to establish the influence of digital credit on the financial performance of micro and small enterprises in Nairobi County, and to establish the influence of digital savings on the financial performance of micro and small enterprises in Nairobi County, Kenya. The study was guided by the theory of financial innovations, the technology acceptance model theory, and the diffusion of Innovation Theory. This study employed an explanatory research design. The target population is comprised of retail traders/managers in the micro and small enterprises in Nairobi County. For purposes of this study, the population was MSEs, which conduct their business in Nairobi County. From the target population of 10,079 retail traders, Fishers et al (2007) formula was used to pick a sample of 384 retail traders as the sample of the study. The study utilized a semi-structured questionnaire to collect data from the respondents. Data was analyzed aided by descriptive statistics, including variability and central tendency measures of frequencies. The findings of the diagnostic tests revealed that there was no multi-collinearity among the independent variables (VIF=1.281), and the results of the normality test showed that the variables were normally distributed. The findings of the study were that there was a positive and significant relationship between digital payments and financial performance (ß1=0.682, p=0.0000.05), there was also a positive and significant relationship between digital credits and financial performance of micro and small enterprises (ß2=0.266, p=0.0030.05). There was also a positive and significant relationship with the financial performance of micro and small enterprises in Nairobi County (ß3=0.488, p=0.0070.05). The study concluded that digital payments, digital savings, and digital credits had a positive and significant effect on the performance of micro and small enterprises in Nairobi County. The study recommends that more needs to be done in terms of application security due to the risk of cyber-attacks and fraud. Institutions should invest more in research to ensure that their applications used by customers are safe to prevent cyber-attacks and fraud. The study also recommends that MSEs need to maintain a good record of credit and improve on their saving to access more credit through digital credit applications.

Entrepreneurship is one of the effective solutions to address a range of social and economic issues. Therefore, the Nigerian government decided to integrate entrepreneurial subjects in tertiary institutions to promote entrepreneurship and strengthen students entrepreneurial prowess and intentions. Entrepreneurial development requires an understanding of the factors that are intrinsic to the entrepreneurial process. The current study examines the relationship between university students entrepreneurial intention, family-support and innovativeness alertness. Survey design was used and convenience sampling was employed in obtaining a sample of seven hundred (700) respondents across selected federal universities in southeast geopolitical zone of Nigeria. The results demonstrated a favorable correlation between students entrepreneurial intention and innovativeness, entrepreneurial alertness, and family-support. Furthermore, among undergraduate students, family-support mitigated the association between entrepreneurial awareness and entrepreneurial ambition, but it had no effect on innovativeness. Our research indicates that when trying to encourage college students to take entrepreneurial actions through policies or educational programs, educators and policymakers should take into account the influence of exogenous factors such as family-support. They should also reconsider the current models of entrepreneurial education that are widely used in our educational system in order to integrate inclusiveness of both exogenous and endogenous factors influencing entrepreneurship.