Land administration systems globally are transitioning to the Land Administration Domain Model (LADM) as a flexible, interoperable framework for standardizing procedures and strengthening land governance. However, developing countries face unique adoption challenges due to institutional deficiencies, outdated land laws, and lack of technical resources. This study empirically diagnoses barriers to LADM implementation in Anambra State, Nigeria through a mixed methods case study approach. A literature review and semi-structured questionnaires with 384 stakeholders were conducted to identify institutional, legal and technical issues. Quantitative data analysis was conducted using Kruskal-Wallis Test. Results indicate major institutional barriers include limited inter-agency coordination, inadequate funding and capacity constraints. Key legal issues are inconsistencies between statutory and customary land rights recognition. Foremost technical challenges are outdated paper records and lack of power and digitized infrastructure. The study offers empirically-grounded recommendations prioritizing legal harmonization, targeted capacity building, infrastructure upgrades and coordinated implementation. Findings advance theoretical understanding of LADM adoption in diverse contexts while informing land policy and targeted reforms. With strategic mitigation of barriers identified, Anambra can optimize capabilities applying flexible, rights-based international standards to strengthen land governance.

This research aims to identify the marketing strategies used by Social Media Influencer objects, namely the Tiktok media @azkhategar391 along with testimonials on the media, collaboration products and Follower informants, in influencing consumer behavior, against the background of significant changes in marketing paradigms and gender perceptions in modern society. Using qualitative research methods with a cyber phenomenology approach, using a simple design with Triangulation Theory and data collection techniques through observation, interviews and documentation, analyzed using Manual Data Analysis Procedures (MDAP). Findings show that being an effective celebrity endorser requires three main aspects: credibility , attractiveness, and celebrity likability, which play an important role in building consumer trust. Transparent testimonials from celebrity endorsers can increase consumer buying interest. Other factors that contribute to changes in consumer behavior include consumer trend analysis, consumer preferences, market segmentation, consumer loyalty, and purchasing decisions.

The aim of this research is to emphasize how crucial it is for family companies to grow internationally. Despite the large amount of research that has been done in this field, there are still problems and chances for more study. This study includes six publications that use a variety of approaches, including qualitative case studies, fsQCA, and quantitative analysis of secondary data, to investigate the internationalization of family companies. The study examines the function of the board of directors in global strategy, the dynamics within the top management team between family owners and managers and non-family managers, the impact of financial resources and governance on internationalization strategy, and the influence of historical and contextual factors on internationalization choices. This study offers models and insights into how family firms adapt to shifting institutional and market conditions. and strategies to strengthen their global expansion efforts. The authors recommend conducting comparative studies between family and non-family businesses to identify their respective strengths and weaknesses in the context of internationalization.

The government, which is synonymous with the state apparatus which functions as a public servant in addition to being a state servant, is obliged to provide good services to the community. In a bureaucratic context, human resources will have an impact on public services which are expected to lead to good governance. This research aims to determine and analyze the influence of leadership and work stress on employee performance. The data used in this research is primary data obtained through distributing questionnaires. The population in this study was all 80 employees at the Jember Regency Regional Disaster Management Agency (BPBD). The sampling technique or method used is a saturated sample. To find out the description of the respondents, descriptive analysis was used. Validity and reliability tests were also used in this research. The direct effect test was also used in this research. The research results state that leadership and work stress have a significant effect on employee performance.

This research aims to determine the influence of perceived ease of use and perceived usefulness on DANA user loyalty in Surabaya, with satisfaction as a mediating variable. Quantitative research methods were used in this research. The sample selection technique used is convenience sampling. Data collection was carried out by giving questionnaires to 105 students using DANA in Surabaya. The data obtained was then analyzed using variance-based Structural Equation Modeling (SEM). approach, also known as an alternative SEM method using Partial Least Square (PLS SEM) software. The findings of this research show that perceptions of convenience and benefits have a positive and significant effect on the loyalty of DANA users in Surabaya. Perceived convenience and perceived benefits mediated by satisfaction have a positive and significant effect on loyalty among DANA users in Surabaya.

This research was conducted to analyze the influence of the Covid 19 pandemic on banking sector companies listed on the Indonesia Stock Exchange using the Capital Adequancy Ratio (CAR), operational expenses to operating income (BOPO), Non-Performing Loans (NPL), total assets, Human Capital (HC) on Return on Assets (ROA) for the period 2019-2022. The sampling technique used was purposive sampling with the criteria (1) all conventional banking companies that were listed on the Indonesia Stock Exchange during the observation period (2019-2022); (2) Companies that always present financial reports during the observation period (2019-2022); (3) Have complete data according to the required research variables. Data obtained from the published Indonesian Stock Exchange. A sample of 30 banking companies was obtained. The analysis technique used is panel data regression. The results of the analysis using eviews 12 software show that (1) CAR has a positive and significant effect on ROA; (2) BOPO has a negative and significant effect on ROA; (3) NPL has a negative and significant effect on ROA; (4) Total assets have a positive and significant effect on ROA; (5) HC has a positive and significant effect on ROA; (6) There is no difference in ROA during the pandemic and after the Covid-19 pandemic

The fourth Industrial Revolution (IR4.0) involving automation technology is a new challenge to various sectors and is able to make changes along with digital transformation to remain competitive. The development of science and technology has changed the world of learning with the emergence of IR4.0, which focuses more on the construction of virtual reality technology without much use of human power to have an impact on students. In this context, higher education is a very important field and cannot be separated from the impact of these latest developments. The findings of this study summarize that the role of IR4.0 knowledge, learning application, university policy, commitment to study and motivation, are very important to students in their learning. This realization requires the role of the lecturers to work hard to instill the spirit of learning in their students. Various studies have been made related to the role of motivation in learning, and most of them show that motivation plays a role in encouraging students to obtain better academic achievements. In addition, the commitment of students in their learning is also very important, especially not to miss out on technology in education. While diverse teaching methods are important to practice but need to be in line with the requirements of the university and the government and not burden students and lecturers. The Ministry of Education emphasizes the importance of principles, ethics and a responsible attitude in driving IR4.0 with the advancement of digital innovation and the production of IOT in the context of human capital empowerment. Therefore, the development of IR4.0 in teaching and learning based on knowledge, learning application, university policy, commitment to study and motivation is able to improve the quality of achievement in university education. But the development of IR4.0 requires sacrifices from educators, students, parents, the community and then the government because it will definitely face various obstacles and obstacles.

This study seeks to improve the understanding of the relationship between workplace flexibility and employees satisfaction in selected Local Government Councils in Delta State of Nigeria. Using the social exchange and agent-system models. this study investigated (a) if time flexibility affects employees satisfaction; and (b) if amount of work/workload flexibility affects employees satisfaction. In order to do this, questionnaire was administered to 140 employees of five (5) selected Local Government Councils in Delta State of Nigeria and the data obtained were analyzed using descriptive statistics(frequency counts, simple percentages, mean, standard deviation, minimum, maximum values and Karl Pearson correlation); post-estimation statistics (variance inflation factor and Breusch-Pagan and Cook-Weisberg), and inferential statistics(simple regression). The simple regression results indicated that workplace flexibility dimensions of time flexibility (F-ratio=14.21; p-value = 0.0000) and the amount of work/workload flexibility (F-ratio = 12.74; p-value = 0.0000) significantly and positively affect employees satisfaction. In line with the findings, it was recommended that the Local Government Councils management should strive towards ensuring a high level of flexibility in the workplace. As a matter of fact, there should be flexibilities in time and amounts of work/workload assigned to the employees in order to enhance their satisfaction

This study examined the moderating effect of liquidity on profitability and credit risk management of listed deposit money banks in Nigeria. Ex-post facto research design was adopted to define the structure and strategy of the study, while the target population was all the listed deposit money banks in Nigeria as at 31st December, 2023 which were 14 in number. Out of the 14 banks 12 were purposively chosen based on their complete annual reports and accounts over the period of the study (2019-2023). Panel regression analysis was used to analyze the collected data, and the results shows a positive but insignificant direct effect of returns on assets on credit risk management of the banks. However, returns on equity revealed a positive and significant effect on credit risk management of the banks. While, returns on capital employed was found to have negative but significant effect on credit risk management of the banks. Furthermore, liquidity management shows positive and significant moderating effect on returns on assets, returns on equity, returns on capital employed and credit risk management of the banks. Therefore, the study concluded that: effective liquidity management have positive and significant moderating effect on profitability and credit risk management of listed deposit money banks in Nigeria. This signifies that, effective liquidity management would improve banks profitability, and subsequently improve credit risk management of the banks. Therefore, this study recommends that; the management of listed deposit money banks in Nigeria should pay adequate attention on liquidity management, which would improve profitability and subsequently enhance credit risk management.

The phenomenon of the bubble burst remains a topic of debate regarding its existence. Even though many start-up companies have implemented large-scale layoffs, the utilization of various technological facilities that emerged during the COVID-19 pandemic continues to persist. The primary objective of this research is to analyze the potential for an economic bubble in Indonesia, considering the ongoing debate among various stakeholders about its validity. This research employs a mixed-methods approach (quantitative, qualitative, and descriptive), where the influence of each variable on the other is assessed and supported by detailed explanations and discussions. Based on hypothesis testing, variables X1, X2, and X3 have a significant positive effect on Y. Similarly, variable Y has a significant positive effect on Z. However, it was found that the hypothesis regarding the occurrence of an economic bubble burst in Indonesia cannot be accepted.

Since the middle of the 1980s, microfinance for women has gained popularity among development organizations as a method of reducing poverty. Micro and small businesses owned by women have restricted access to microfinance services, limiting their revenues and adversely affecting their business performance. This study aimed to investigate the effect of microfinance services on the performance of women-owned micro and small businesses in Bujumbura, Burundi. The specific objectives of the study are to examine how microcredit, savings mobilizations, and financial training services affect the performance of women-owned small and microbusinesses in Bujumbura, moreover the study used government regulations as a moderating variable. The theories of this study were resource-based view, dynamic capability theory, contingency theory, and innovation theory. The researcher utilized an explanatory research design. The target population was 366 Women owned Micro and Small Enterprises in Bujumbura, however, a sample size of 191 respondents was selected using a proportionate stratified and random sampling techniques. Data was collected using a questionnaire and analyzed using a multiple linear regression model. The results indicated that micro and small businesses performance was significantly and positively influenced by having access to microcredit. Additional findings demonstrated that the performance of micro and small businesses was positively and significantly influenced by savings mobilization. Furthermore, the findings indicated that financial education significantly affected performance of micro and small businesses. Plus, the relationship between microfinance services and the performance of micro and small firms was not significantly moderated by government regulations. To enhance financial inclusion for Women in Burundi, MFIs ought to open additional branches, and assign different agents in the various sub-districts. There is need for financial training through additional financial programs, seminars, and campaigns to improves the performance of women-owned micro and small businesses in Bujumbura, Burundi. Finally, the Republic of Burundi through the ministry of finance should women owned enterprise tax breaks and also reduce taxes, and license fees, this will not only enhance financial inclusion but also allow women to conserve more money for future investments, which will improve the business performance.

The study aims at examining the determinants of employee service delivery at the County Government of Elgeyo Marakwet. The study was guided by the following specific objectives; the effect of employee training on employee service delivery at Elgeyo Marakwet County, the effect of employee competence on employee service delivery at Elgeyo Marakwet County, the effect of organizational leadership on employee service delivery at Elgeyo Marakwet County and the effect of organizational culture on employee service delivery at Elgeyo Marakwet County. The researcher used a descriptive research design. The study targeted 2,400 employees of Elgeyo Marakwet County. Yamanes (1967) formula will be used to determine the sample size. A sample of 342 employees were chosen to achieve the study objective. The study used stratified random sampling to group the respondents into strata and simple random sampling to pick the respondents from the strata. A pilot study was conducted in Uasin Gishu County so as to test reliability and validity of the instruments for collecting data. Content validity test was done to test validity of the questionnaires while Cronbach s alpha coefficient was performed to test the reliability of the research instrument. Self-administered questionnaires were issued to collect data. Analysis of data will be performed using inferential and descriptive statistics and presented by use of charts, tables and graphs. Study findings were significant to the employees of Elgeyo Marakwet since it provided a framework for development of effective program of employees motive that led to improved job satisfactory, leading to high performance, profitably and ultimately success of Elgeyo Marakwet. The study found that a unit increase in training corresponded to a .207 increase in employee service delivery, while a similar increase in employee competence yielded a .316 rise, increases in organizational leadership and organizational culture were associated with .301 and .271 increases, respectively. The study recommended that the county to continue investing in training initiatives, particularly in induction programs and frequent training sessions, to nurture employee talent and support career advancement and also the county should foster a culture of continuous learning and development within the organization so as to build upon the strengths identified in employee competence and service delivery.

The purpose of this study was to determine the marketing mix carried out by luwak coffe industry Batu Bandung Village in increasing sales of luwak coffee. The type of this research is qualitative analysis with 4 informants and this research method uses interviews, observations, and documentation, the place of research is luwak coffe industry farmers groups. The research approach used is qualitative analysis, the data source consists of primary and secondary data, the validity of the data using triangulation. From the results of this study, it can be explained that to increase product sales the company can implement a marketing mix of 4P

This study aims to examine the influence of company reputation and compensation on the intention to apply among fresh graduates of Pembangunan Nasional "Veteran" University, East Java. This research uses a quantitative descriptive approach. This research population consists of freshgraduates of Pembangunan Nasional "Veteran" University, East Java in the year 2023, totaling 1522 graduates. The sample selection method used was Proportionate Stratified Random Sampling, with a sample size of 94 fresh graduates. The information examination method utilized in this research is the Partial Least Square (PLS) strategy. According to the findings of this research, among fresh graduates of Pembangunan Nasional "Veteran" University, East Java, that intention to apply can be significantly supported by the companys reputation. Similarly, compensation also plays a significant role in supporting the intention to apply among fresh graduates of Pembangunan Nasional "Veteran" University, East Java.

This study analyzes the role of corporate social responsibility (CSR) in Vietravels business recovery plan post-COVID-19. It aims to identify CSR elements, their importance in recovery strategies, and methods for tourism businesses to develop effective recovery plans. Research questions address CSR concepts, their impact on tourism firms success, and the relationship between CSR and recovery strategies. The study fills a gap in the literature on tourism company recovery strategies, especially in Vietnam, and provides a case study of Vietravel. It also examines how the crisis influences tourism companies views on sustainability and CSR. The research involves surveying 120 Vietravel employees in Hanoi through online surveys and various communication channels.

The objective of this study is to examine the impact of organizational commitment, motivation, and job satisfaction on employee performance. The sample population for this study consists of a total of 35 people employed by the company. The sampling technique employed in this study is non-probability sampling. This study employs validity and reliability tests to assess the questionnaires, as well as traditional assumption tests. Additionally, multiple linear regression analysis is conducted. The results of this study show that at Bank Mandiri (Persero), employee performance is positively and significantly impacted by organizational commitment, work motivation, and job satisfaction.

The main objective of this study is to examine the effect of Electronic Word of Mouth (EWOM) and Fear of Missing Out (FOMO) on self-controlled moderated impulse buying. The number of samples was 120 young generation who categorized as Gen Z. This study showed that EWOM and self-control had an effect on impulse buying on Shopee e-commerce, while FOMO had no effect on impulse buying. The self-control variable is not able to moderate the influence between EWOM on impulse buying and the influence between FOMO on impulse buying.

The feeling of apathy among truck drivers regarding managing their health and work stress is endangering lives and properties on Lagos roads. The study examined occupational stress management of truck drivers and its effect on road safety. The study adopted the descriptive survey research designusing a complete enumeration method (Census).Copies of the questionnaire were distributed to hundred truck drivers who are executive members of the union in the state. The questionnaire was designed on a four-point Likert scale and the study used Pearson Product Moment Correlation and Multiple regression in analyzing the collected data. The findings revealed that there is a strong relationship between fatigue and road safety and a weak relationship between inattention and road safety. The findings further revealed that fatigue and inattention account for 47.8% of road safety issues experienced by truck drivers in Lagos State. The study concluded that the indicators identified for the independent variable are good measures of the occupational stress construct. However, the study recommended among others that employers of truck drivers and their unions should enlighten them and create more awareness of the need for them to pay more attention to their health to ensure the safety of lives and properties on Lagos roads.

This study aimed to determine the impact of green operations practices in achieving environmental sustainability through intelligent quality management. The hypothetical plan was built according to the three variables of the study, in light of which the main and sub-hypotheses were developed. This study was applied and tested in the government sector of Ur General Company, affiliated with the Iraqi Ministry of Industry and Minerals. The questionnaire was used as a method to collect data from a sample of 290 individuals. The results indicated that there is a positive impact of green operations practices on environmental sustainability. Therefore, when the company conducts its operations while paying attention to the concept of the environment, it will produce green operations with many opportunities that can be developed. Based on the results that were reached, a number of recommendations were proposed, the most prominent of which was the interest in implementing green operations practices in the company sample of the study by developing all green practices that would work to reduce the environmental damage resulting from the organizations operations from polluting emissions and waste of resources and energy.

This study aimed to identify and describe the changes in the income of the community in Temajuk village economically after it was designated as a tourism village in 2021. The aspects of income changes observed in this study were: a) sources of income; b) amount of income; and c) distribution of income. This is a descriptive qualitative research with direct communication of data collecting techniques. The tools of data collection were interview guidelines in which the respondents were selected using saturated sampling. Data analysis techniques used were data reduction, data display and drawing conclusions. The results showed that socio-economic changes in the community related to aspects of income sources were in the form of micro-enterprises such as canteens, tire-repair shops, rental of buoys for swimming, and laundry services for locals and tourists. From the aspects of the amount of income, it showed the increase of income. The amount of income was measured by comparing the income of individual communities in the village of Temajuk. Socio-economic changes based on the aspects of the income gap between community groups can be concluded that it depended on various factors such as differences in economic opportunities access in the coastal and mountainous areas of Temajuk village, the ownership of homestay businesses, canteens and so on, and also the education and skills of the tourism managers.

This research aims to analyze the effect of Quadruple Helix (media, community, academics and governments) in improving performance of MSMEs. The population in this research were members of the Samudra Jaya group of MSMEs. The Samudra Jaya group was established in 2020. The numbers of registered members are 45 business actors. The samples are 30 business actors, was taken from active members Data analyzed used a regression method. The result shows that the community and the media have a significant effect in improving performance of MSMEs. In the community and media aspect, marketing cooperation, which can be done for example through media social community (Instagram or web of group). This joint promotional effort amplifies market reach and positively contributes to the overall performance of small and medium enterprises.

This research aims to find out how much influence the development of HR levels has on employee performance at PT. Nandhi Radja Nusantara. And to find out how much influence employee performance has. This research was carried out at that location and permission was obtained from the company leadership to conduct the research. This is thought to be caused by problems that often occur in companies related to employee performance in accordance with Human Resources, resulting in a decline in the performance of employees at PT. Nandhi Radja Nusantara. This research method uses a qualitative method, namely where this research obtains real data from employees or employees in charge (supervisors) of the company. The results of this research will later become research material for the company PT. Nandhi Radja Nusantara continues to evaluate the performance of its employees so that in the future they can be more neatly organized. Thus, the conclusion that can be drawn from this case study or research is that: the influence of Human Resources in a company is very important to support good employee performance and by following the companys operational standards (SOP) well and understandingly. PT. Nandhi Radja Nusantara Surabaya.

One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased year by year, yet the growth rate is lowest in the stock sector. This study aims to examine the influence of financial literacy, perceptions of minimal capital, return expectations, and family environment on students intention to invest in stocks in the capital market, based on the theory of planned behavior. This research employs a quantitative approach. The study was conducted on undergraduate accounting students at the Faculty of Economics and Business, Udayana University, from the year 2017-2023. Data were collected by distributing a questionnaire via Google Forms to accounting students at FEB UNUD. The population in this study was 1.203 people. The sample was selected using probability sampling with proportionate stratified random sampling, resulting in 300 respondents. Data analysis techniques included descriptive statistical techniques and multiple linear regression analysis using SPSS 25.0. The results of this study indicate that financial literacy, perceptions of minimal capital, return expectations, and family environment have a positive effect on students intention to invest in stocks.

This study aims to determine the Effect of Receivables Turnover, Cash Turnover, and Sales Growth on Liquidity in Cosmetics Sector Companies Listed on the Indonesia Stock Exchange. The data collection technique in this study uses secondary data with the population of manufacturing companies in the cosmetics sector listed on the IDX totaling 7 companies. The sampling technique uses purposive sampling, which is as many as 6 companies. The analytical test tools used in testing this study are classical assumptions, hypothesis testing, and linear regression tests. The results of the study show that the turnover of receivables has no effect on the companys liquidity. This means that every increase in receivables turnover is not followed by liquidity; Cash turnover affects the companys liquidity. This means that the availability of sufficient cash can increase the companys liquidity; Sales growth has no effect on the companys liquidity. This means that the increase in sales growth is not necessarily followed by liquidity and; simultaneously, receivables turnover, cash turnover, and sales growth affect the companys liquidity.

A company that wants to surpass its rivals employs a constant culture of appraisal as part of its strategic management process. Developing the organizations broad vision for its present and future goals is a challenging process. This studys objective is to find out the influence of strategic management process on performance of Small and medium-sized enterprises in Eldoret Town. This project was guided by the following objectives, establish the impact of environmental scanning on performance of Small and medium-sized enterprises in Eldoret Town and to find out the impact of strategy formulation on performance of Small and medium-sized enterprises in Eldoret Town. The research relied on the principle of resource-based learning. This study used mixed method both quantitative and qualitative approaches design. 160 responders was studys target population. The respondents were obtained using sample size using Yamane formulae and sample size of 40 was utilized. Every participant in a basic random sample has an equal chance of being chosen, and the entire data set is represented by a tiny, random subset of the population. The gathered data will be analyzed, coded, sorted to remove outliers, and statistically produced using the Statistical Package for Social Science (SPSS). The study findings indicated that the environmental scanning had a positive and statistically significant impact on performance of Small and medium-sized enterprises in Eldoret Town Likewise, strategy formulation exhibited a positive and statistically significant effect on performance of small and medium-sized enterprises in Eldoret Town. In conclusion environmental scanning was essential for SMEs to be innovative, also, strategy formulation empowered SMEs to take a proactive stance in managing their business, enabling them to anticipate, plan for, and respond to changes in their operating environment effectively.

This study investigates the impact of forensic accounting practices, with specific focus on fraud investigation, fraud examination, and fraud prevention, on financial accountability and transparency in the banking sub sector in Nigeria. The study employed a field survey research design and data was collected from both secondary and primary sources with a particular emphasis on questionnaire administration to staff in selected banks. The study involved the analysis of 98 copies of filled questionnaire using frequency analysis and regression analysis to draw tentative predictions about the relationship between forensic accounting practices and financial accountability. The findings revealed that fraud investigation practices significantly influence financial accountability and transparency in Nigeria banks, as indicated by a coefficient of 0.324 and a p-value of 0.00 in the regression analysis. Similarly, fraud prevention practices, with a coefficient of 0.770 and a p-value of 0.00, also demonstrate a significant relationship with financial accountability and transparency. Furthermore, fraud examination practices, represented by a coefficient of 0.047 and a p-value of 0.040, significantly impact financial accountability and transparency in the Nigerian banking sector. In conclusion, this study underscores the positive effects of forensic accounting practices on financial accountability and transparency in Nigerian banks. The study recommends that Nigerian banks prioritize and enhance their fraud-related practices, invest in staff training programs, and collaborate with regulatory bodies to create a conducive environment for effective fraud management. Recognizing the vital role of competent professionals and continuous regulatory updates, these recommendations aim to strengthen the banking sectors resilience against financial fraud and promote sustained transparency and accountability.

Various changes that occur in the organization, it is very possible for employees to feel threatened, anxious and insecure because of the potential for changes to affect working conditions and the continuation of relationships and the remuneration they receive from the organization. This is referred to as job insecurity by (Greenhalgh and Rosenblatt, 1989), where job insecurity is defined as work discomfort which is "the powerlessness to maintain the desired continuity in threatened working conditions". On this basis, this research formulated the title: "The Influence of Job Discomfort on Organizational Commitment and Employees Desire to Change Jobs in the General Division of the Lamongan Regency Government (Pemkab)". Based on this title, the objectives of this research are: 1) To determine the significant influence of work discomfort on the desire to change jobs for employees of the General Division of the Lamongan Regency Government (Pemkab). 2) To determine the significant influence of work discomfort on (employee) commitment to the organization (Lamongan Regency Government General Division). 3) To determine the significant influence that organizational commitment has on the desire to change jobs for employees of the General Division of the Lamongan Regency Government (Pemkab). This type of research is explanatory research, explanatory research. Because this research wants to explain the causal relationship between one variable and another. Meanwhile, the analysis used is path analysis, with a population of all Lamongan Regency Government (Pemkab) General Department employees with a sample of 36 people. The results of this research are: 1) Job Insecurity has a significant effect on employee Turnover Intentions in the general department of the Lamongan Regency Government in a positive direction. 2) Job Insecurity has a significant effect on the Organizational Commitment of employees in the general division of the Lamongan Regency Government in a negative direction. 3) Organizational Commitment has a significant effect on Organizational Turnover Intentions of employees in the general division of the Lamongan Regency Government.

The objective of this study is to examine the influence of auditor competence, accountability, professional skepticism, and professionalism on the audit quality of public accounting firms in North Jakarta. The aim of this research is to enhance audit procedures in public accounting firms by identifying the critical factors that influence the quality of audits. An auditors competence is evaluated by considering their knowledge, skills, and experience, while accountability relates to the auditors responsibility and honesty. Professional skepticism refers to a thorough assessment of audit evidence, whereas professionalism involves a dedication to ethical standards and professional behavior. The data for this research were acquired via the dissemination of questionnaires to auditors working in public accounting firms situated in North Jakarta. The research had a total of 100 participants. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the skill level, accountability, and analytical thinking abilities of auditors have a significant and positive impact on the overall quality of audits. However, this research concluded that professionalism does not have a significant effect on audit quality. Moreover, the research examined how the limitation of time budget affected the relationship between these factors and the quality of audits.

This study aims to determine the effect of financial performance as measured by return on asset (ROA), return on equity (ROE), and debt to assets ratio (DAR) on firm value as measured by price to book value (PBV) with corporate social responsibility (CSR) as a moderation variable. The data used is secondary data with a quantitative approach, where the population of food and beverage sector companies listed on the IDX is 73 companies. Using purposive sampling techniques, there were 17 companies that met the criteria, so there were 34 samples in this study. The hypothesis testing method used is multiple regression analysis and moderated regression analysis with the help of IBM SPSS 25. The results of this study show that Corporate Social Responsibility (CSR) is able to strengthen the influence of Return on Asset (ROA) and Return on Equity (ROE) on Price to Book Value (PBV), and Corporate Social Responsibility (CSR) does not influence Debt to Assets Ratio (DAR) on Price to Book Value (PBV). Overall, these results show that the tendency of investors in determining the purchase of shares in the food and beverage sector on the Indonesian stock exchange is more influenced by ratios that are directly related to the returns that will be received by investors and ratios related to profit receipts compared to ratios that are not directly related to returns and profit receipts such as debt ratio or profitability.

Currently, in management and administration activities, Thu Dau Mot University produces a large amount of management, administration, and direction information stored in text form. To meet the development requirements of the 4.0 Industrial Revolution, the School needs a scientific method to facilitate the management, search, exploitation and use of text information effectively, to contributing to solving tasks quickly and accurately, while preserving grounds and evidence such as documents serving inspection and inspection work. In the article below, the author focuses on analyzing the benefits as well as the difficulties and challenges of digital transformation in document management, thereby proposing a number of solutions aimed at successfully building a school model. Smart, modern university.

The issue of hazardous waste poses an increasingly grave threat to both the environment and human health, particularly within Vietnam. The role of hazardous waste management laws is paramount in ensuring safety and safeguarding the natural surroundings. Nevertheless, the current state of implementing and adhering to these legal regulations is riddled with numerous constraints and obstacles. This article aims to delve into the legal landscape of hazardous waste management in Vietnam, examining the challenges and limitations associated with its enforcement. Consequently, the article underscores the significance and urgency of effectively implementing measures for hazardous waste management to shield the environment and public health. Furthermore, the article presents potential solutions to ameliorate the existing situation, such as bolstering oversight mechanisms and fostering active involvement from the community and businesses. Addressing this topic is pivotal for Vietnams sustainable development in the realm of environmental protection and human health.

The current study empirically investigates to explore the links between economic and structural variables of non-oil export industry development in GCC economies. The research spans the years 1992 to 2022. It is understandable to wonder why some oil-producing countries have been able to diversify and build their economy while others have not. We postulate that disparities in the diversification and development patterns of oil producers are related to differences in their economic and structural characteristics. Divergence in diversification and development trends may result from such discrepancies. We measure the role of economic and structural elements to test this idea. The findings indicate that economic and structural factors play a critical role in the process of diversification and development. Countries have the higher-quality infrastructure, in particular. The findings imply that GCC authorities should improve robust macroeconomic conditions to support their non-oil export sector and boost institutional quality drivers to accelerate non-oil export sector development in their nations. The empirical findings can assist GCC policymakers in better designing the economic policies required to accomplish the GCC countries comprehensive and sustainable economic development. Asymmetric mechanisms in non-oil export responses to economic and structural factor changes are likely to differ across economic sectors in GCC countries. A sectoral examination of this link could provide further information and supplement our analysis. New capital and infrastructure must be accommodated to support domestic and export manufacturing.

This research paper explores the role of social audits in promoting a happy workplace and enhancing the performance of Small and Medium Enterprises (SMEs) in Uganda. Despite the growing recognition of the importance of social responsibility in business operations, many SMEs in Uganda face challenges in implementing and maintaining ethical practices. This paper examines how social audits can serve as a remedy to address these challenges by fostering a positive work environment, improving employee well-being, enhancing productivity, and ensuring compliance with ethical standards. Through a comprehensive review of existing literature, case studies, and interviews with SME owners and stakeholders in Uganda, this paper aims to provide insights into the potential benefits of social audits for SMEs in Uganda and offer recommendations for their effective implementation.

This study aims to analyze the effectiveness of the use of village funds in supporting the development of rural community empowerment and to analyze Community Involvement in the Management of the Village Fund Budget for the Development and Empowerment of Rural Communities in Punti Village, Soromandi District, Bima Regency, West Nusa Tenggara. The method used in this research is qualitative descriptive with data collection techniques through interviews, observation and documentation. Based on the analysis conducted, the utilization of village funds in Punti Village, Soromandi District, Bima Regency has shown high effectiveness in supporting rural development. The programs implemented, especially infrastructure development such as drainage and concrete rebates, have been in accordance with the priorities and needs of the community. This effectiveness can be seen from various aspects, including timeliness, cost calculation, measurement, choice making, thinking, order execution, and goal setting. Community participation was quite good in the planning stage through the village development planning meetings, although the involvement of women still needs to be improved. However, participation in the implementation and evaluation stages is still less than optimal. Nevertheless, the overall management of village funds has contributed positively to welfare improvement, infrastructure development, and community empowerment, including through cadre training and the development of village-owned enterprises. To maximize the benefits of village funds, it is necessary to increase community participation in all stages, especially in program implementation and evaluation, as well as to increase the involvement of women in decision-making.

Until the present time, it has been almost two years since the world was hit by the Covid-19 pandemic and for almost two years, Indonesia, including Bali, has been struggling against the Covid-19 pandemic which has had an enormous impact on various sectors, including the tourism and creative economy sectors. Badung Regency as the centre of tourism in Bali is the area most affected by the Covid-19 pandemic. In this area there are many employment issues where many hotels, restaurants/cafes and other types of tourism businesses are forced to close due to lack of visitors. As a result, the highest number of cases of termination of employment and employees who were laid off occurred in Badung Regency; the figure reached 28,609 people who were laid off and 631 people whose employment was terminated. This study aims to (1) examine the profile of tourism business actors in the Covid-19 pandemic situation in Badung Regency, (2) examine the influence of the role of government policies, social capital, and technological capital on the entrepreneurial spirit of tourism business actors in the Badung Regency, (3) examine the influence of the role of government policy, social capital, technological capital and entrepreneurial spirit on the economic resilience of tourism business actors in the Badung Regency, and (4) formulate a strategy to strengthen the capacity of tourism business actors to be able to survive during the Covid-19 pandemic in the Badung Regency This research was conducted in Badung Regency in four sub-districts, namely South Kuta District, Kuta District, North Kuta District, and Petang District. Respondents in this study were determined to be 120 people with several informants. The analytical techniques used are descriptive statistics, inferential statistics and PLS. The results of the study show the condition of the economic resilience of tourism business actors is still relatively good as indicated by the indicator that the majority of respondents have their own homes, are still able to send their children to a higher level of education, have an average income exceeding the minimum wage for the Badung Regency as well as having adequate savings and access to health insurance. The results of statistical tests show the role of government policy, social capital, and technological capital have a positive and significant effect on the entrepreneurial spirit and family economic resilience. Indirectly, the role of government policies, social capital and technological capital have a positive and significant effect on family economic resilience through an entrepreneurial spirit. There are three strategies that should be taken by business actors, such as optimizing digital platforms, wait and see strategy and bundling products.

ICT adoption refers to the utilization of technology in gathering, processing and using knowledge within the organization. The financial performance of SACCOs largely depends on the strategic actions undertaken by the management. Despite this, the performance of SACCOs has always been fraught with numerous management challenges as evidenced by the chaotic scenes at most annual general meetings. Maintaining a sustainable growth of earnings for SACCOs has become a universal challenge. This study seeks to analyze how ICT adoption affects the financial performance of KTS. The study employed a mixed methodology combining quantitative and qualitative approach. The target population comprised 12 Board of directors, 5 chief managers, 9 departmental heads, 8 branch managers and 12 assistant managers. Primary data was collected using questionnaires. Their validity and reliability was achieved through the use of pilot test. The data of the pilot test were not incorporated in the analyses. The quantitative data was analyzed using descriptive statistics and presented through the use frequencies and percentages. SPPS version 24 was used to carry out inferential statistics through the Pearsons Correlation analysis. The results of the descriptive statistics have been presented using frequency tables. The results of the analysis indicate ICT adoption had a positive and statistically significant influence on the financial performance of KTS (ß=.0.287, P=0.05). The descriptive statistics had an overall average mean and SD of 3.72 and 0.495 respectively. The finding indicated that ICT adoption had a significant influence on the financial performance of KTS. The study concluded that ICT adoption play a vital role in the financial performance of organizations

This study was about favoritism and public procurement performance in Uganda using the case Mbarara City. Favoritism was assessed using two dimensions that included price-preference and bidder-preference and the way they affected public procurement performance in Mbarara City. The research design was cross-sectional involving the utilization of a quantitative approach. The analysis involved inferential statistics (Spearman correlation, coefficient of determination and regression). The results showed the strong influence of favoritism on the conduct of public procurement performance whereby more favoritism contributed to poor public procurement performance and less favoritism contributed to better public procurement performance. It was recommended that City councils should ensure adherence to procurement laws in order to curb political and public officers influence that leads to favoring certain people for procurements, as this will improve public procurement performance.

Environmental sustainability is essential for maintaining the quality of life and climate. Along with the modernization of the times and the increasingly massive free radicals, green marketing needs to be implemented to support environmental sustainability. This study aims to develop a research framework that can improve purchasing decisions for environmentally friendly products by increasing green marketing and price. This research is a quantitative study with a sample of 120 students. The results showed that green marketing has a significant positive relationship with green purchase behavior. Furthermore, the results also show that green price is positively related to green purchase behavior.

This study investigates the factors influencing e-government adoption in the Great Amman Municipality, emphasizing the roles of system trust and service quality. Utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, data were collected from 389 employees through a structured questionnaire. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were employed to validate the measurement model and test hypothesized relationships. The findings reveal that system trust significantly impacts e-government adoption intentions both directly and indirectly through service quality, which acts as a mediator. Service quality itself is a critical determinant of adoption intention. The combined effect of system trust and service quality explains 56.7% of the variance in adoption intentions. These results underscore the importance of building trust and enhancing service quality to boost e-government adoption rates. The study offers valuable theoretical and practical insights, suggesting that robust cybersecurity measures, transparent communication, and continuous service improvement are essential strategies for encouraging e-government adoption. Future research should explore these relationships in diverse contexts and include longitudinal, qualitative, and comparative studies to provide a comprehensive understanding of e-government adoption dynamics.

The digital age has ushered in a transformative shift in the financial industry, permitting financial institutions to reach previously "unbanked" consumers in emerging economies while keeping current traditional bank customers (Saal et al., 2017). The integration of technology into daily life has given rise to various technology acceptance models and unique user interactions. This study assessed the impact of FinTech on the economic development of developing countries, with a specific focus on Nigeria, to understand its contributions and identify areas for improvement. Data for this study was collected from the Central Bank of Nigeria, Macrotrends, and Statista, covering data from the past ten years, 2010 to 2020. Regression analysis was used in executing the data analysis. The selected FinTech services—ATM, PoS, and mobile payments—showed a fluctuating but generally upward trend in production and popularity, peaking in 2020, likely due to the COVID-19 pandemic. Among these, ATMs were the most popular, although PoS and mobile payments have seen significant growth since 2017 and 2019, respectively. The study concludes that FinTech has a limited impact on GDP per capita, it significantly influences consumer price index and the unemployment rate, indicating its critical role in shaping Nigerias economic landscape.

Statement of Problem: There is a growing debate on sustainability challenges among fast-moving consumer goods firms (FMCG). FMCG firms value efficiency and sustainability. Research shows that FMCG firms are unsustainable owing to inadequate green logistics practices. Many studies focused on non-FMCG companies and industrialised countries, not emerging ones. Methodology: The green logistics and operational sustainability of chosen FMCG firms in Lagos State, Nigeria, were examined. The study was survey-based. The study included 13,782 managers from eight publicly listed FMCG businesses in Lagos State, Nigeria. The Taro Yamane formula determined the 519 sample size. Basic random sampling was utilised. The questionnaire was standardised and validated. Constructs Cronbachs alpha reliability coefficients ranged from 0.78 to 0.94. The response rate was 96.7%. The data were examined using descriptive and inferential statistics, including multiple and hierarchical regression. Findings: The findings revealed that green logistics practices had significant effect on the operational sustainability of selected FMCG firms in Lagos State, Nigeria (Adj.R2 = 0.02, F(5, 496) = 3.31, p < 0.05). The study concluded that green logistics practices promote operational sustainability of selected FMCG firms in Lagos State, Nigeria. Recommendations and Contribution to Knowledge: FMCG enterprises in Lagos State, Nigeria can integrate green logistics techniques into their sustainability plan to improve long-term sustainability. The research suggests that green logistics techniques may considerably enhance operational sustainability, making them essential to a firms sustainability strategies.

The study aimed at analysing contributory factors to Low Own Sources Revenue (OSR) in Local Authorities (LAs) in Zambia case studying Muchinga Province. The study was guided by three objectives which were: to review the existing legislation that supports the Local Authorities to collect their own source revenue; to assess the Local Authorities revenue collection methods and their efficacy, and to design a model to be used to improve the Local Authorities own source revenue in Muchinga Province and other regions. The study used primary data which was obtained by means of individualized questionnaires and in-depth interviews. Using the Survey Monk formula, the targeted population was 1,000 of the local authority employees, civic leaders, and local business owners of small and medium-sized enterprises (SMEs) that pay taxes to the local authorities in their respective districts from which the sample size of 300 was obtained. The response rate was 66%. Random and purposive sampling techniques were used. The findings of the study revealed that the legislative frameworks, measures, and remedies were not sufficient in enhancing revenue collection by local authorities and that these local authorities largely dependent on the legislative framework, measures and remedies in revenue generation. The findings further showed that there was a belief among the respondents and interviewees that the revenue collection strategies were inappropriate for the local authorities. The interviewees also stated that the manner or method of assessing revenue collection was not effective at all as the local authorities mainly assessed the existing revenue collections efficacy through open meeting with the extent of revenue generation strategies and mobilization model being perceived to be poor. The results of the study clearly showed that local authorities are not effective in their collection of revenue and as such there is need for the local authorities to review existing legislation, methods of revenue mobilization and design a model that can enhance revenue collection in their Jurisdiction. Therefore, the study strongly recommended that the legal framework supporting revenue collection needed to be harmonized or reviewed to allow the Local Authority to exercise its full potential in OSR. The study further recommended that local authorities be computerized in all its revenue sources to minimize red tapeism, revenue pilferages / leakages, and corruption in revenue collections and accounting. The study further recommended the adoption of the internationally accepted Tax Administration Diagnostic Assessment Tool (TADAT) framework for Tax and Non-Tax Revenue Administration which should be the starting point, which focuses on nine key performance outcome areas that cover most revenue generation, administration functions, and processes. These areas include integrity of the registered revenue data base, effective risk management, supporting voluntary compliance, timely filing, timely payment, accurate reporting, effective dispute resolution, efficient revenue management, and accountability and transparency.

This study purposed to assess the effect of technological integration on procurement efficiency at Zamtel, Lusaka. The specific objectives were: (1) to analyze the current state of technological integration in Zamtels procurement processes and its effect on business performance, (2) to assess the impact of technology on the efficiency and effectiveness of Zamtels procurement activities, and (3) to examine the challenges and opportunities associated with the use of technology in Zamtels procurement processes. Adopting a pragmatic research philosophy, the study employed a mixed-method approach, combining qualitative and quantitative paradigms. The target population comprised 379 Zamtel employees, with a sample size of 195, determined using Slovins formula. Data collection tools included interviews and 195 questionnaires distributed with a 100% return rate. To ensure validity and reliability, triangulation was employed alongside rigorous data processing and analysis using descriptive statistics and thematic analysis. 39.6% of respondents agreed that technology is seamlessly integrated into procurement processes, while 37.9% disagreed, indicating mixed perceptions. Procurement Efficiency and Effectiveness: 59% of respondents agreed that technology integration improved overall business performance, and 48.7% believed in improved efficiency, though 29.7% perceived no increase in efficiency. Significant challenges included resistance to change and high implementation costs, while opportunities for improvement and transformation were recognized by 51.8% of respondents. The study concluded that technology integration holds significant potential for enhancing procurement efficiency and effectiveness at Zamtel. However, challenges such as resistance to change and integration issues must be addressed to fully realize these benefits. Continuous evaluation and alignment with business goals are crucial for maximizing technologys impact. Recommendations for Zamtel include developing a comprehensive technology adoption strategy to address challenges and leverage efficiency gains, enhancing training programs to improve technological tool utilization, fostering a supportive organizational culture that promotes innovation, and continuously evaluating and adapting technological integration efforts to align with business needs.

The importance of human resources is in line with the increasing demands of organizations. More intensive and optimal performance is needed to increase work results and organizational profits. This research was motivated by the non-achievement of employee performance targets in sub-districts in Jember Regency. The research carried out was aimed at analyzing and finding out whether the competencies possessed by employees and also the work environment in which employees work can have a positive impact on employee performance in sub-districts in Jember Regency. The total sample for this research was 157 using a sampling technique using a census technique or the entire population was used as a sample. Descriptive statistical analysis to find out about respondents. Validity tests and reliability tests are also carried out so that the questionnaire used is valid and reliable. There is a need for hypothesis testing to answer the hypotheses that have been developed. The results of data analysis show that the competencies possessed by employees can improve performance. The work environment provided by the Subdistrict Office in Jember Regency turns out to be very comfortable and has been proven to improve employee performance.

This study aims to analyze the economic value of Kelapa Island tourism area using the Travel Cost Method and Contingent Valuation Method approaches and identify factors that influence the frequency of tourist visits in the Kelapa Island tourism area, Lambu, Bima Regency. The type of research used is quantitative by determining 90 respondents who traveled to Kelapa Island. This research was conducted in the Kelapa Island tourist area, Lambu District, Bima Regency, West Nusa Tenggara. The sampling method used was purposive sampling. The data used in this study are primary data collected through interviews, observations, and documentation with data collection tools in the form of questionnaires. The analytical tool used is SPSS 16 with data analysis using multiple linear regression. The findings revealed that the economic value of the Kelapa Island area using the Travel Cost Method approach amounted to IDR 212,911,666, while the economic value of conservation and development of the Kelapa Island area using the Contingent Valuation Method approach amounted to IDR 10,894,000. Factors that influence the frequency of visits are travel costs, age, income, and facilities.

Delays in the financial reporting of Companies listed on the Indonesia Stock Exchange can raise doubts about the relevance of the companys financial statements. This research aims to determine and obtain empirical evidence of the influence of profitability, liquidity, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting. The type of research used is quantitative research. The data used is secondary data from the companys annual report. The sample was 68 property & real estate sector companies listed on the Indonesia Stock Exchange consecutively in 2020-2022 obtained by purposive sampling technique. The research data is analyzed by logistic regression. The results show that profitability positively affects the timeliness of financial reporting, while liquidity and Chief Executive Officer (CEO) Gender have no effect on the timeliness of financial reporting.

This study empirically examined the relationship between financial technology (FinTech - proxied by Internet Banking and Mobile Payment) innovation and business growth (proxied by productivity and operational efficiency) of Small and Medium-Scale Enterprises (SMEs) in Port Harcourt. The study was underpinned by the theory of Technology Acceptance Model (TAM) and the Diffusion of Innovation Theory (DIT). The study adopted a cross-sectional research design and the population was the 1016 registered SMEs in Port Harcourt with a sample size of 287. Spearmans Rank Correlation and Partial Correlation were used to test the five hypotheses that guided the study. The findings showed a positive and significant relationship exists between financial technology innovation and business growth. Based on these findings, the research concluded that financial technology innovation is a business solution and a formidable management strategy that SMEs can deploy to improve their business growth. It recommends therefore that SMEs who want to improve their business growth should invest more in FinTech innovations such as Internet banking and mobile payment, as these digital solutions have a significant impact in improving productivity and operational efficiency (business growth).

Generation Z is the generation born between 1997 and 2012. The characteristics of womens income, education, place of residence and work sector are very important to study because they can influence economic development, especially in West Nusa Tenggara, Indonesia. This research aims to analyze the socio-economic problems of Generation Z women who work in each sector, both formal and informal sectors in West Nusa Tenggara. The method used in this research is descriptive quantitative analysis using data from SAKERNAS in August 2023. The number of Generation Z women used in this research is 398 women who work in West Nusa Tenggara. The results of this research found that Generation Z women in West Nusa Tenggara, Indonesia mostly work in the formal sector, namely 59.55%, while most of their income is in the range of less than the Regional Minimum Wage for West Nusa Tenggara Province. Most of the Generation Z women in West Nusa Tenggara are junior high school graduates and the majority live in the urban areas, namely 59.80%. This research provides a broad picture of the socio-economic dynamics of Generation Z women in West Nusa Tenggara, Indonesia.

This study aims to analyze and apply the influence of competence and leadership style on the kinera of village officials in Rambang District, Muara Enim Regency with motivation as a mediating variable. The population in this study were all village apparatus organizations in Rambang District Muara Enim Regency as many as 13 villages, each of which had 13 village apparatus, so that the sample obtained was 104 village apparatus. The analysis technique used is regression using the partial least square path modeling (PLS-SEM) method. The results showed that competence affects the performance of village officials, while leadership style has no effect on the performance of village officials. Competence and leadership style affect the motivation of village officials. Motivation is not able to mediate between the influence of competence on the performance of village officials, but motivation is able to mediate between the influence of leadership style on the performance of village officials.

Todays advanced age has the potential to change peoples lives. Throughout these modern times, several technical developments have taken place, among which are software and data innovations. E-commerce has become a part of the potential market as the number of online consumers increases over time. The growth of online stores in Indonesia through social networking sites seems to be very rapid and has been widely recognized by the public. The findings of Shopees analysis further show that most of Shopees customers are young people. According to the Mark Plus study, several elements encourage teenagers to favor internet purchases, including many promotions, low prices, a variety of consumer-related products, faster delivery service, and also various alternative courier companies. This study uses quantitative research methods by conducting observation of the influence of several existing variables. It can be stated that variables X and Y have an influence of 70.1% on variable Z based on the R Square (R2) value of 0.701. Then, 29.9% is influenced by other factors not examined in this study. The E1 value can be calculated using the formula e1 \sqrt (1-0.701) 0.5468. The t test results show that H1, H2, H8, H11 are rejected because of the Sig value. 0,05. The t test results show that H3 is rejected because the Sig value is 0.05. 4. The t test results show H4, H5, H7, H9, H10, and 12 are accepted because of the Sig value. 0,05. 6. The F test results show H6 and H13 are accepted because of the Sig value. 0,05.

This research aims to analyze the influence of poverty, unemployment, inflation and investment on economic growth in West Nusa Tenggara Province in the 2012-2022 period. The method used in this research is quantitative descriptive research with panel data regression analysis techniques using Eviews 10 Software. The data used is secondary data taken from the Central Statistics Agency of West Nusa Tenggara Province. The data collection technique is documentation. The panel data in this research is a combination of cross section data (data from 10 districts/cities in West Nusa Tenggara Province) and time series data (data from 2012-2022). The research results show that: 1). Poverty has a negative and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 2). Unemployment has a negative and insignificant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 3). Inflation has a negative and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 4). Domestic Investment Investment has a positive and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. 5). Foreign Investment Investment has a positive and significant effect on Economic Growth in West Nusa Tenggara Province in 2012-2022. And 6). Poverty, Unemployment, Inflation, Domestic Investment, and Foreign Investment simultaneously have a significant effect on Economic Growth.

This study examines the effects of management competence and knowledge on competitiveness. Through a quantitative approach, the researchers were able to collect data. They selected a sample of 100 individuals. The researchers used various statistical techniques to analyse the data. These included the f-test, linear regression, and determination tests. They discovered that acquiring managerial knowledge and skills significantly boosts performance and can help improve competitiveness. The characteristics of organisational knowledge and skills significantly boost performance. On the other hand, the Sobel test indicates that performance improvement can moderate the link between management competence and competitiveness. The objective of this investigation is to examine the impact of management knowledge and management competence on competitiveness, with performance improvement acting as a mediator. This study uses a quantitative approach to gather data. This study employed purposive sampling to choose a sample of 100 individuals. The data analysis approach employs several methodologies including multiple linear regression analysis, t-test, f-test, and determination test. This researcher demonstrates that the acquisition of management knowledge, proficiency, and performance enhancement have a favourable and noteworthy impact on competitiveness. Management knowledge and skill characteristics exhibit a favourable and substantial impact on enhancing performance. The Sobel test examines how performance improvements moderate the relationship between management knowledge, management competence, and competitiveness.

This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis.. The research results that show credit risk, profitability and company size have a significant effect on earnings management.

A government organization must be able to optimize existing human resources. The performance achievements of employees influence the good, bad, success and performance of the organization as a whole. The first aim of this research is to determine the impact of human resource development on the performance of hospital employees. The second objective is to determine the impact of employee competency on hospital employee performance. This research used a population of all government hospital administration employees in Jember Regency, totaling 123 employees. Saturated samples were applied in sampling so that the total sample was 123 respondents. This research requires primary data so it requires a questionnaire to obtain the data to be processed. So that the questionnaire created can be used, its level of validity and reliability needs to be tested. Because this research aims to determine the impact of the independent variable on the dependent variable, it is necessary to test the research hypothesis. The results of data processing show that human resource development can actually improve the performance of hospital employees in Jember Regency. It turns out that the competency variable also has a positive impact on employee performance at government hospitals in Jember Regency.

Currency risk which is also known as exchange rate risk, is a significant factor affecting businesses engaged in international trade. In Lusakas manufacturing sector, many industries are heavily reliant on import of raw materials, technology, equipment, machinery, accessories, and components. Fluctuations in exchange rates can have profound implications on their cost structures, pricing strategies and overall financial performance. This study aimed to analyse the exposure to currency risk faced by import- dependent manufacturing industries in Lusaka and its effects on their performance from 2019 to 2023. The objectives of this study were to examine the key drivers of currency risk exposure on import dependent manufacturing industries, to analyse the effects of currency risk exposure on the financial performance of import dependent manufacturing industries in Lusaka, and to assess the effectiveness of risk management strategies in mitigating currency risk for import dependent manufacturing industries in Lusaka by the Bank of Zambia (BoZ). This research employed a mixed method approach. Quantitative data were collected from financial statements, exchange rate records, and economic reports. Key Performance Indicators (KPIs) such as profit margins and return on assets (ROA) were analysed in relation to exchange rate fluctuations. Additionally, qualitative data were gathered through interviews with industry experts and executives to understand their risk management strategies and operational challenges. The 10% rule was used to derive the sample size of 28 respondents from the 280-target population. Purposive and random sampling were used as techniques in which 28 were targeted for questionnaire administration on drop and pick basis. The preliminary findings indicate that significant exchange rate volatility between 2019 and 2023 has had a marked impact on manufacturing sector in Lusaka. Firms with robust hedging strategies and diversified sourcing were better able to mitigate negative effects, whereas those without measures experienced decreased profitability and increased financial strain. Also, this study reveals that external factors such as global economic conditions and domestic policy responses played a crucial role in shaping the extent of currency risk exposure. In conclusion, the analysis underscores the crucial need for effective currency risk management practices in import dependent industries. It also highlights the importance of policy interventions to stabilise macroeconomic environment and support the manufacturing sectors resilience against exchange rate fluctuations. Recommendations for industry stakeholders include enhancing financial risk management capabilities, exploring alternative supply chain industries and advocating for supportive economic policies.

Amidst the growing beauty industry in Indonesia, several local beauty brands have embraced the theme of sustainable beauty or produced environmentally friendly beauty products to reduce pollution impact and pay closer attention to the ingredients used. This research aims to analyze the factors influencing consumers to purchase environmentally friendly beauty products. Based on quantitative data processing using SMART PLS, it was found that there are two main factors that influence consumers considerations to purchase environmentally friendly beauty products, namely green product knowledge and green perceived value. Furthermore, the perception of social media also mediates the relationship between green product knowledge and green perceived quality towards green beauty products purchase intention. Thus, eco-friendly beauty companies can effectively communicate their environmentally friendly attributes and product value propositions, thereby shaping consumer behavior towards more sustainable choices.

This study aimed to explore the viability of a Quick Service Restaurant (QSR) model among leadership in selected township and township area markets of South Africa and the impact on the organisations overall performance. In todays global-ized world, businesses look to expand and set foot print across various markets to have a global presence. Quick Service Restau-rants (QSR) businesses have expanded internationally and locally including townships markets using franchising business model to contribute to the social economy. The study used a qualitative descriptive exploratory method. The main finding of the study was that the QSR model in the township brought convenience, cost effectiveness, accessibility to value bulk buying of meals and Wi-Fi connection The communities and the restaurants found opportunities to contribute to social development and job creation. High levels of criminal activities, customer interference with employees, limited consumer bulk meal of choices, power, and water shortages where the key challenges affecting the viability of the QSR model

This research study aims to analyze the impact between perceived ease of use, perceived security risk and information quality towards loyalty in the Indonesian marketplace for young generation (Z). This research is a quantitative using explanatory research and the sample of respondents uses non-probability sampling of online shop consumers. This quantitative method uses descriptive and data analysis using Smart PLS software with Multivariate analysis-Structural Equation Model Partial Least Square Method (SEM-PLS). The respondents sought were consumers of Generation Z who live in Indonesia. In contrast, it can be inferred that further research is necessary to examine the concept of E-Trust among e-commerce marketplace users in Indonesia. There is significant impact as a catalyst for facilitating online transactions within the realm of e-commerce. Besides that, the primary objective of this research study is to assess the impact between perceived ease of use, perceived security risk and information quality on loyalty using e-trust. Of course, to know a persons level of e-trust, it is also important to know where the e-commerce user comes from.

The farmer exchange rate is a comparative value between the price index received by farmers and the index paid by farmers. In this context, it is necessary to develop indicators that can accurately measure the purchasing power of farmers, who represent a significant proportion of the agricultural sector. The objective of this study is to analyze and determine the effect of rice productivity, food crop subsector GRDP, and inflation on the exchange rate of food crop farmers in Indonesia. This type of research is a quantitative research study. The data for this study were obtained from the Central Bureau of Statistics, which provided secondary data. The data utilized in this study are comprised of data on the exchange rate of food crop farmers, rice productivity, food crop subsector GRDP, and inflation for the years 2020-2022. The data analysis employed panel data linear regression analysis. The results indicated that rice productivity exerted a negative and insignificant influence on the exchange rate of food crop farmers in Indonesia. Conversely, the GRDP of the food crop subsector and inflation exhibited a negative and significant effect on the exchange rate of food crop farmers in Indonesia.

Gold has played an essential role in building payment systems in the past and remains a popular investment product today. One such investment product is the Gold Rolling Spot, a variation of a futures contract derivative transaction traded on the Indonesian Commodity and Derivatives Exchange (ICDX). Nevertheless, no research has been done since this sort of investment is exclusive to ICDX. This study uses inflation as the moderation to analyze the effect of the Indonesia Composite Index (ICI) return, Interest Rate, and Exchange Rate (USD/IDR) return on the Gold Rolling Spot return. This study used monthly data for the period January 2020 until December 2023. The analysis technique used is Moderated Regression Analysis (MRA). The results concluded that ICI return has a significant positive effect on Gold Rolling Spot return, while interest rate, exchange rate (USD/IDR) return, and Inflation, have a significant negative impact on Gold Rolling Spot return. Inflation moderates the effect of interest rate and exchange rate (USD/IDR) return on Gold Rolling Spot return. However, Inflation does not moderate the impact of ICI return on Gold Rolling Spot return.

There have been numerous researches on online shopping behaviour on retail websites as a result of the rapid growth of digital and e-commerce in Vietnam in recent years. Despite the tremendous growth in usage of social networking sites, there is little study on consumer purchasing behaviour on these websites. In order to describe the effects of social media marketing on customer attitudes and purchase intentions, the study will develop a research model. The study investigates the effects of online brand communities (OBC), online advertising (OA), electronic word of mouth (E-WOM), and customer purchase intention in Vietnamese English centers using a survey technique with 2500 questions (1606 valid responses). The results, which show the positive effects of E-WOM, OBC, and OA on customer purchase intention in the Vietnamese English Centers, are in line with other studies. Moreover, the research incorporates actual data specific to the Vietnamese context, setting it apart from previous studies conducted elsewhere. It improves theoretic knowledge of social media marketing in Vietnamese language learning institutions.

The study assessed how Zambian Governments Liberalized Bulk Petroleum Products Procurement Policy affected service efficiency and effectiveness through the Ministry of Energy as a government agent in Lusaka, Zambia. It focused on important factors like efficiency, cost-effectiveness, and service quality while examining the policy itself along with competition and transparency. In carrying out this examination, the following objectives were set; to assess the efficiency of procurement processes under the Liberalized Bulk Petroleum Products Procurement Policy, focusing on factors such as transparency, timeliness, and cost-effectiveness, to examine the extent to which liberalization has facilitated perfect competition among suppliers in the bulk petroleum industry in Zambia, and to analyse the effects of governments procurement liberalization policy on quality of service and value. To gather comprehensive insights, the researcher conducted in-depth interviews with 10 senior managers from key organizations in Zambias petroleum sector. Alongside this qualitative approach, the researcher distributed questionnaires to 49 Oil Marketing Companies (OMCs) to gather quantitative perspectives with 44 being returned representing 89.8%. The sampling technique used was non-probability purposive sampling for qualitative data, and for quantitative data involving OMCs (Oil Marketing Companies), simple random sampling was used. The thematic analysis helped in interpreting the qualitative data, while SPSS supported statistical analysis of the quantitative findings. The research revealed that while the policy led to some improvements in transparency, achieving full transparency across procurement processes remained challenging. Competition among suppliers became more diverse post-liberalization, but achieving perfect competition proved difficult, affecting both cost-effectiveness and service quality in various ways. After liberalization, there was an observation of mixed outcomes in service quality and value, with concerns particularly around adherence to standards and the reliability of supplies. In conclusion, the study highlighted the complex impacts of Zambias liberalization policy on its petroleum sector. In recommendation, it emphasizes the need to strengthen transparency, streamline operations, and implement effective cost management strategies to maintain positive procurement outcomes and enhance service effectiveness. These insights are vital for shaping future policy reforms aimed at fostering a more competitive, efficient, and effective procurement environment in Zambias petroleum industry.

The current technological advancements have a significant impact on human life, especially smartphones, which have changed consumer behavior patterns, particularly among students at the Faculty of Economics and Business, Udayana University. Although Samsung leads the global market share, students tend to use Apple brand smartphones. To understand this dynamic, research needs to be conducted in line with the aim of this study, which is to investigate the perceptions of the influence of reference groups, lifestyle, and brand image on the purchasing decision of Samsung smartphones. This research was conducted on undergraduate students of the Management Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 91, determined using the simple random sampling method with the Slovin formula. The results show that reference groups have a positive and significant partial effect on purchasing decisions. Lifestyle also has a positive and significant partial effect on purchasing decisions. Brand image has a positive and significant partial effect on purchasing decisions. The theoretical implications of the study provide a deeper understanding of how the variables of reference groups, lifestyle, and brand image contribute to purchasing decisions. Practically, it is hoped to provide input for Samsung in conducting its business by paying attention to the influence of the variables of reference groups, lifestyle, and brand image on consumer purchasing decisions.

This study aims to analyze and explain the impact of digital socialization on tax compliance, analyze and explain the impact of tax administration digitalization on tax compliance, analyze and explain the impact of taxpayer motivation on tax compliance, analyze and explain the impact of digital socialization on taxpayer motivation, analyze and explain the impact of tax administration digitalization on taxpayer motivation, motivation, analyze and explain the impact of digital socialization on tax compliance through taxpayer motivation, analyze and explain the impact of tax administration digitalization on tax compliance through taxpayer motivation, and analyze and explain the impact of tax understanding on tax compliance through taxpayer motivation. The population in this study consists of 624 MSMEs. The sampling technique used the Slovin formula, resulting in a sample of 244 respondents. The data analysis technique used SEM-PLS. The analysis results indicate that digital socialization impacts tax compliance. Tax administration digitalization impacts tax compliance. Taxpayer motivation impacts tax compliance. Digital socialization impacts unpaid motivation. Tax administration digitalization impacts unpaid motivation. Digital socialization impacts tax compliance through taxpayer motivation. Tax administration digitalization impacts tax compliance through taxpayer motivation.

This research aims toanalyze the influence of institutional ownership on earnings management, analyze the influence of independent auditor tenure on earnings management, analyze the influence of audit committee tenure on earnings management, and describe the variables of earnings management, institutional ownership, independent auditor tenure and audit committee tenure. The data in this research is time series data in the form of Annual Report data for 5 years, from 2018-2022, so the data in this research is 60 pieces of data. The data analysis technique uses multiple regression analysis. The results of the analysis show that Institutional Ownership has a negative effect on Earnings Management. This shows that greater institutional ownership in a company can usually have more access to the companys internal information, including control processes and financial reporting. This can allow them to more quickly detect or respond to suspicious earnings management practices. Independent Auditor Tenure has no effect on Earnings Management. This shows that the tenure of an independent auditor cannot influence earnings management practices within a company. Auditors in carrying out their audits must continue to carry out them in accordance with procedures and must improve the quality of their audits so that the audited financial reports can reflect their true value. Audit Committee Tenure does not affect Profit Management. This shows that the tenure of the audit committee in carrying out supervision cannot influence the existence of earnings management in a company. In carrying out its supervision, the audit committee must be independent of management both in reporting its performance results and in selecting an independent external auditor.

This study aims to analyze the effect of profitability on the capital structure of banking companies, analyze the effect of ownership structure on the capital structure of banking companies, analyze the effect of profitability on the value of banking companies, analyze the effect of ownership structure on the value of banking companies, analyze the effect of profitability on firm value through the capital structure of banking companies, analyze the effect of ownership structure on firm value through the capital structure of banking companies. The population in this study are banking companies that have been listed on the Indonesia Stock Exchange in the period 2021 to 2023. The sampling technique used in this study is purposive sampling technique. Based on these criteria, a sample size of 11 banks was obtained, so that the number of observations was 11 x 3 years = 33 observations. The data analysis technique uses path analysis. The analysis shows that profitability affects the capital structure. Ownership structure has no effect on capital structure. Profitability has a significant influence on firm value. Institutional ownership structure has a significant influence on the value of banking companies. Capital structure has no effect on banking value, which means that the high and low capital structure has no impact on firm value. Capital structure fails to mediate the effect of profitability on banking value. Capital structure fails to mediate the effect of institutional ownership structure on banking firm value.

An imbalance between work life and personal life can often affect the level of employee involvement in their work. On the other hand, a servant leadership style that focuses on service and care for employees can also be a factor that influences the level of involvement. This research also identifies employee resilience as a mediating variable, describing an employees ability to overcome pressure and challenges in the work environment. The respondents in this research were employees at the Badung Regency Regional Research and Innovation Agency. The number of respondents in this study was 63 respondents using nonprobability techniques, namely saturated samples or often called total sampling. This research uses Structural Equation Modeling (SEM) analysis of the SmartPls 3.2.8 program. The results of this research show that work life balance has a positive and significant effect on employee resilience, but servant leadership has no effect on employee resilience. Work life balance, servant leadership, and employee resilience have a positive and significant influence on employee engagement. Employee resilience is a mediating variable on the influence of work life balance on employee engagement which is partially mediated. Employee resilience is not a mediating variable on the indirect influence of servant leadership.

This study aimed to find out and analyze the effect of leadership style and compensation on employees performance through job satisfaction. The study was associative / correlational. Moreover, the data were both primary and secondary. The primary data were taken directly from respondents through questionnaires. Furthermore, secondary data were in the form of library research, journals, and document information taken from online systems (internet). The population was 40 employers at the Pelita Maumere Hotel. Additionally, the data collection technique uses non-probability sampling. The sampling technique used was saturated sampling or census. In addition, the data analysis technique used path analysis. The results showed that leadership style as well as compensation affected job satisfaction. However, both leadership style, compensation, and job satisfaction did not affect the performance. Likewise, leadership style and compensation did not affect employees performance through job satisfaction.

The aim of this research is; 1) to describe job satisfaction, performance, apparatus competency, village financial management, and the effectiveness of village development programs in South Tanimbar sub-district; 2) to analyze the influence of job satisfaction, performance, competence of officials, and village financial management on the effectiveness of village development programs on the effectiveness of village development programs in Tanimbar Selatan District; 3) to analyze the influence of job satisfaction, performance and competency of apparatus on the effectiveness of village development programs in Tanimbar Selatan sub-district; 4) to analyze the influence of village financial management on the effectiveness of village development programs in Tanimbar Selatan District; 5) to analyze job satisfaction, performance, and competency of officials on the effectiveness of village development programs through village financial management in Tanimbar Selatan subdistrict. This research uses a quantitative approach method. The population in this study was 10 villages with 100 village officials. The sampling technique uses path analysis so that the sample used is 100 people. The analysis techniques used are descriptive analysis and path analysis. The results of this research are; 1) The results of descriptive statistical analysis of the variables of job satisfaction, performance, apparatus competency, financial management, and effectiveness of development programs provide an illustration that the majority of village officials in South Tanimbar sub-district tend to be active in carrying out their duties and responsibilities at work. Village officials are considered good at their work. Financial management is one of the factors that can encourage employee enthusiasm in working to achieve good work results by relying on the size and level of effectiveness of development programs; 2) job satisfaction has a significant influence on village financial management in South Tanimbar sub-district; 3) performance has a significant influence on the effectiveness of village development in South Tanimbar District. 4) Apparatus competence has a significant influence on the effectiveness of village development in South Tanimbar District. 5) financial management has a significant influence on the effectiveness of village development programs in South Tanimbar sub-district. 6) job satisfaction, performance, apparatus competency. Job satisfaction is the most important part for agencies to pay attention to and consider, because through job satisfaction employee work results can be achieved.

This study aims to analyze the factors that influence labor absorption in seaweed small and medium industries in Mataram City, West Nusa Tenggara Province. The variables studied include wages, production capacity, and capital. The research method used was multiple linear regression analysis with data collected through interviews, observations, and documentation using questionnaire instruments. The results showed that wages and production capacity had a positive and significant effect on labor absorption, while capital had a negative and significant effect. This study concludes that increasing wages and production capacity can increase labor absorption, while increasing capital tends to reduce labor absorption in seaweed small and medium industries in Mataram City, West Nusa Tenggara Province.

The purpose of this study is to empirically investigate the impact of research and development on economic growth in Turkey. Data for this study comes from the popular World Development Indicator spanning the period from 1973 to 2022. The study employed different econometric approaches such as ADF unit root, Granger causality, and VECM. The estimate of the Johansen test revealed that there is a long-run relationship among the variables as the trace test shows two cointegrations while the maximum Eigenvalue Test indicates one cointegration test result. The Granger Causality test indicates that there is a presence of causality, which runs from economic growth to the independent variables. Turkeys diverse economies account for the variations in the estimated findings of the impulse response and variance decomposition. Furthermore, the studys conclusions suggest that the Turkish government boost its R&D spending in order to promote economic expansion. Turkey can achieve sustainable economic development by putting policies in place that reward innovation and technological advancements. The potential for economic growth in the nation can also be increased by encouraging cooperation in R&D projects between the public and private sectors.

Digital banking platforms have improved the way banks deliver their services to clients which has resulted in the gradual movement from brick and mortar to the use of digital applications such as mobile phones, iPads, laptops and ATM machines. The purpose of this study was to assess the effect of digital banking on retail banking customer service satisfaction levels in Lusaka Town. The study was guided by three objectives which were; to determine customers perception of the reliability of digital banking services in Lusaka Central Business District; to assess customers perception of the responsiveness of digital banking services in Lusaka Central Business District and, to examine customers perceptions of the security of digital banking services in Lusaka Central Business District. This study investigated customers perceptions of digital banking services, focusing on reliability, responsiveness, and security, using a quantitative approach. Simple random sampling was used to collect data using a structured questionnaire with 5-point Likert scale. The researcher ensured that the respondents remained anonymous to avoid bias and that whatever information they provided would be treated with confidentiality. The researcher did not influence the responses provided by the respondents in anyway. The sample size was 150 and 140 respondents who are bank customers in Lusaka Central Business District responded. The response rate was 93.33%. The data was analysed using descriptive statistics, ANOVA, hierarchical regression, and correlation analysis. The findings reveal that customers generally perceive digital banking services positively in terms of reliability and responsiveness, with significant associations found between these factors and overall customer satisfaction. However, concerns remain regarding security, despite moderate confidence in digital banking security measures. The study underscores the importance of trust, transparency, and technological advancement in shaping customer perceptions. Recommendations for further research include exploring the impact of AI technologies, regulatory frameworks, and demographic differences on digital banking adoption and satisfaction. These findings contribute to understanding customer behaviour in digital banking and inform strategies for enhancing service delivery and customer experience in the financial sector.

This research aims to explore how the Betew Kafdarun tribe community in Raja Ampat Regency interprets ararem accounting in their marriage system. This research was conducted using an ethnographic approach. There were 4 informants in this study. They are the bride, the brides mother, the brides grandmother and the groom. Based on a cultural accounting perspective, Ararem in the Betew Kafdarun tribal community has 4 important aspects, namely tangible, intangible, debt and investment.

The Budget Realization Report (LRA) is an important document that reflects the budget implementation of an entity, including regional governments. This research aims to analyze the presentation of the Bengkayang Regency LRA for the 2022 fiscal year by referring to the implementation of Government Regulation (PP) No. 71 of 2010. The Bengkayang Regency LRA provides information regarding income and expenditure that occurred during the fiscal year, as well as recording the achievement of objectives and evaluating financial performance. This research also identifies gaps between budget planning and realization in Bengkayang Regency in the 2022 fiscal year. The research method used is qualitative research with a descriptive approach. Primary data was obtained through observation and analysis of the LRA of Bengkayang Regency. Other relevant research reports are also used as comparisons. The analysis was carried out to evaluate the quality of the information presented in the LRA Budget Realization Report , the level of compliance with PP No. 71 of 2010, and conformity with applicable accounting principles. It is hoped that the results of this research will provide a better understanding of the presentation of the Bengkayang Regency LRA. The findings of this research can identify shortcomings or weaknesses in the preparation of reports and provide recommendations for future improvements. This research also compares the results with previous research which had a different focus and regulatory reference. With this research, it is hoped that it can be evaluated to what extent the implementation of PP No. 71 of 2010 in presenting the Bengkayang Regency LRA for the 2022 fiscal year. This research contributes to understanding and improving regional government financial accountability and the effectiveness of budget use.

State performance and company performance will be better if corruption can be eliminated by implementing GCG and Internal Audit. The phenomenon of corruption has become entrenched, many public officials have been arrested and imprisoned for corruption cases by the Corruption Eradication Commission (KPK) and other law enforcement officials (Attorney General and Police). Even the chairman of the Corruption Eradication Commission (Firly Bahuri) was deactivated and questioned by the police over the alleged extortion case of the former Minister of Agriculture (Yasin Syahrul Limpo). In this context, we are interested in discussing the impact of GCG and Internal Audit on reducing corruption and improving performance.

The objective of this research is to examine the impact of ROA, company size, and leverage on REM practices in Indonesias manufacturing business sector from 2017 to 2021. This research examines financial report data from companies listed on the Indonesia Stock Exchange using a quantitative method with panel data analysis and multiple regression. According to the findings, the only variable that significantly affects REM is the leverage variable. However, there is no evidence that ROA or SIZE significantly affect REM. According to these results, REM practices are driven more by debt obligation pressure than by financial performance indicators or firm size within the earnings management environment. This research adds to the existing body of knowledge on earnings management strategies within the setting of Indonesian manufacturing organizations and deepens our understanding of the factors that impact REM. The research findings highlight the importance of financial strategy planning and earnings management in considering the impact of leverage. It also highlights that REM decisions are influenced by more complicated internal and external factors than just firm size and ROA.

This research aims to determine the factors influencing the acceptance and use of Mobile Banking using UTAUT2 model in banking companies registered in LQ45. The independent variables used in this research are Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value and Habit. The dependent variable used is Use Behavior. The intervening variable used is Behavioral Intention. The sample in this research was Mobile Banking users from banking companies registered in LQ45, with 280 respondents. The sampling technique used is non-probability sampling with a purposive sampling method, using primary and quantitative data. The analysis technique in this research uses Smart PLS 3.0 by analyzing outer models such as validity and reliability tests, and inner models such as R-Square, Path Coefficient, and Path Analysis. The research results show that Performance Expectancy, Social Influence, Price Value, and Habit have a direct influence on Behavioral Intention. Effort Expectancy, Facilitating Conditions, and Hedonic Motivation have no direct influence on Behavioral Intention. Facilitating Conditions and Behavioral Intention directly influence Use Behavior. Meanwhile, Habit has no direct influence on Use Behavior.

This study aims to analyze the contribution of teacher movers in improving the quality of primary school exam results in 2023 in Language and Mathematics subjects in Banten Province. The type of research used is quantitative research with a descriptive approach. The object of this research was elementary schools in Banten Province that took the exam in Language and Mathematics subjects in 2023, totaling 13. The research subjects were principals and students—data collection techniques with questionnaires and documentation. The analysis technique used was simple regression analysis and correlation. The results showed that 1) Lead teachers have a significant contribution in improving the quality of primary school exam results in Language and Mathematics subjects in Banten Province, and 2) Lead teachers directly influence students performance in examinations, both in Language and Mathematics subjects.

This study examines the contribution of the principals managerial function in improving the quality of education in high schools in Banten Province based on school exam results. The challenges faced include disparities in access, the quality of educators, curriculum relevance, availability of facilities, parental involvement, resource management, and the utilization of technology. The research employs a quantitative method with surveys involving principals, teachers, and students from various high schools in Banten. Data were analyzed using SPSS to determine the relationship between principal leadership and exam results. The correlation test results between X (the principals contribution) and Y (school exams) showed rcalcualted= 0.664 and rtabel = 0.514. In other words, since 0.664 > 0.514, H0 is accepted, indicating a positive relationship between variables X and Y. This demonstrates that the principals leadership has a significant impact on improving school exam results, particularly in Mathematics and Indonesian Language subjects. These findings underscore the importance of developing principal leadership to enhance the quality of education in Banten Province.

This research aims to analyze the contribution of education costs in improving the quality of junior high school exam results in Banten Province in 2023. The type of research used is quantitative research with a descriptive approach. The object of this research is junior high schools in Banten Province with a total of 13 schools. The research subjects were school principals and students. Data collection techniques using questionnaires and documentation. The analysis technique used is simple regression and correlation analysis. The results of the research show that 1) there is a high correlation regarding the contribution of education costs in improving the quality of exam results in Indonesian Language and Mathematics with a value of 0.689, 2) the contribution of education costs has an impact of 47.4% in improving the quality of junior high school exam results. In this case, schools that have a higher education cost allocation tend to show better exam results. These findings emphasize the importance of effective management and allocation of education costs to improve the quality of education at the junior high school level.

Dividend policy and Share price movements are critical decision areas, which are one of the most important financial policies decision, not only from the viewpoint of financial institutions, but also from that of the shareholders and other stakeholders. This Thesis examined the impact of dividend policy and share price volatility of quoted deposit money banks in Nigeria in relation with the restriction of dividend payments as spelt out in Section 17 of the Banks and Other Financial Institutions Act (2007). The objectives of the study were: to ascertain the relationship between dividend pay-out ratio and earnings per share; profit after tax; and market value of shares. The panel data research design methodology was adopted using secondary data. It was obtained from annual reports of the ten quoted deposit money banks. The multiple regressions and Least Square method was used to test the relationship between the variables for the period 2018-2022. The results showed that dividend policy decision has a positive significant impact on share price of deposit money banks in Nigeria (coefficient of Dyield = -3.0365, p-value = 0.035). The study concluded that dividend policy is a pertinent corporate finance function and financial policy decision which affects the share price of deposit money banks in Nigeria not only from the view point of the banks shareholders but also from that of stakeholders such as employees and regulatory bodies. The study therefore recommended that the managements of quoted deposit money banks should take necessary steps to ensure that the banks remain profitable. They should pay attention to their dividend pay-out in order to sustain their shareholders wealth and attract prospective investors.

The success of a company cannot be separated from the good performance of an employee. Goal Setting Theory by Locke and Latham assumes that there is a relationship between goals and a persons performance in the work they are given. There are many factors that can influence employee performance in a company. Work life balance, organizational climate, Employee Engagement have a positive and significant effect on employee performance at PT. Anugerah Agung Alami Bali, explains that there is a unidirectional and meaningful influence, where Work life balance, Organizational Climate, Employee Engagement increases will tend to be followed by an increase in employee performance. This research aims to analyze and explain the direct influence between Work life balance, Climate Organization and employee performance as well as the indirect influence of work life balance, organizational climate on employee performance through the mediation of Employee Engagement. This research is explanatory research using quantitative research methods, carried out at PT Anugerah Agung Alami Bali with total sampling, where the number of samples studied was 85 people. The analysis tools used are SPSS and Smart-PLS. The results of this research are that work life balance can have a positive and significant influence on employee engagement, organizational climate has a significant positive influence on employee engagement, work life balance has a significant positive influence on employee performance, organizational climate has a significant positive influence on employee performance, Employee Engagement has a positive and significant effect on employee performance. Apart from the direct influence, it was also found that indirect influence in the form of Employee Engagement could partially mediate the influence of Work Life Balance on employee performance and Employee Engagement also succeeded in partially mediating Organizational Climate on employee performance. The conclusion of this research is that hypotheses 1 to 7 are accepted. In this research, the factors that have the greatest impact on improving employee performance at PT are also known. Anugerah Agung Alami Bali, so that management can optimize these factors to improve employee performance.

Citizens in many county governments are not empowered to understand their role in development issues and feel that policy makers do not put into consideration their contribution in major decision making particularly affecting key development programs. Citizens in many counties feel more often than not that their predicaments have not been addressed effectively by their governments, bring in a lot of conflicts which at times has resulted in public unrest. This study therefore focused on establishing an investigation of public participation on policy formulation in devolved governments in Keiyo South Sub County, Elgeyo Marakwet County, Kenya. The objectives of this study were to: establish the contribution of public participation in policy formulation in devolved government of Keiyo South Sub County, Elgeyo Marakwet County, Kenya and to determine the level of public participation on policy formulation in devolved government of Keiyo South Sub County, Elgeyo Marakwet County, Kenya. The study was based on Participatory Communication Theory and Ladder of Citizen Participation Theory. The study used a mixed-method approach, integrating both qualitative and quantitative research. The study adopted a descriptive survey design. The target population was 115 and the researcher obtained a sample size of 89 respondents using Yamane formulae. The study used stratified random sampling to select the respondents. The study used questionnaires and an interview schedule to collect dataThe statistical package for social sciences (SPSS) version 24 was used to analyze quantitative data from the closed-ended questions. Data was analyzed using descriptive and inferential statistics. Descriptive statistics involved frequencies, percentages, standard deviation, and arithmetic mean. Inferential statistics involved correlation and multiple regression. The analyzed data was presented in the form of charts and tables. Privacy was maintained during the entire research period, and participation was entirely voluntary, free from coercion or inducement. The findings demonstrated that respondents agreed with the statement that member’s ideas and contributions in the public participation are given priorities (Mean=3.70, standard deviation=1.40), further, the findings indicated that that the respondents agreed with the statement that there is a moderate level of public participation on policy formulation (Mean=3.73, standard deviation=1.39). The study concluded that significant number of respondents believed in a high level of grassroots participation and others held contrary views, indicating that there may be disparities in how stakeholders perceive the depth of involvement. The study recommended that policy makers and county authorities should take steps to ensure that public participation processes are equitable and inclusive.

This research investigates the relationship between dimensions (components) of organizational commitment (emotional, continuous, and normative) and dimensions of organizational health (institutional integrity, manager influence, consideration, Initiating structure, resource support, morale, and academic emphasis). The research is applied in its purpose, meaning it seeks practical solutions, and employs a correlational methodology to examine the relationships between variables. The target population was all professors at Kabul University (n = 700). Using Morgans table, a random sample of 248 participants was selected. Data were collected using two standardized questionnaires: Allen & Meyers (1997) organizational commitment questionnaire and Hoy & Feldmans (1996) organizational health questionnaire. The Cronbachs alpha coefficients for both instruments indicated good internal consistency (organizational health = 0.980, organizational commitment = 0.868). To ensure face and content validity, the questionnaires were reviewed by a panel of 12 professors and experts. Pearsons correlation coefficient and one-sample t-tests were conducted using SPSS/25 software to test the research hypotheses. The findings revealed a positive and significant correlation between overall organizational health and organizational commitment. Furthermore, emotional commitment demonstrated the strongest relationship with organizational health dimensions, while normative commitment showed the weakest association. These results suggest that organizational commitment plays a crucial role in enhancing organizational health. Therefore, managers should prioritize these two factors by implementing management strategies to cultivate a more committed and healthy work environment.

The rapid urbanization in Nigeria necessitates effective revenue generation sources available to municipal authorities. Land taxation has emerged as a significant source of municipal revenue in both developed and developing countries. This study examined the practice of land taxation in Delta State, Nigeria, with a view to identifying critical issues that impede its effectiveness. This research utilized survey method based on policy implementation to explore issues in property tax, capital gains tax, and probate tax practices in Delta State. Data collection was based on a questionnaire survey of a sample of 49 property tax administrators in the study area. Data were presented using a weighted mean Table, and results show that despite various reforms, including the Delta State Internal Revenue Service Act of 2020, the implementation of property taxation remains challenged by fragmented administration, outdated valuation systems, poor revenue collection mechanisms, and a lack of transparency and accountability. Following statistical analysis with Factor Analysis and Spearmans Bivariate Correlation, the study further reveals low awareness among property owners, significant barriers to implementation such as policy design flaws and political interference, and administrative inefficiencies. Recommendations include simplifying tax laws, enhancing transparency, improving technological infrastructure, and providing continuous training for tax officials. Addressing these issues is critical for optimizing revenue generation and fostering sustainable development in Delta State.

The value of a companys stock is the price that investors are willing to pay to own one share of the company. If a companys value is stable and continues to grow, investors will be more interested in investing their funds in it. Therefore, consistency in a companys value is crucial to withstand various challenges. Based on data collected from the Indonesia Stock Exchange (IDX) during the period 2018-2022, this study aims to analyze the impact of capital structure, dividend policy, fixed asset turnover, and audit opinion on the value of pharmaceutical sub-sector companies listed on the exchange. The analysis is conducted both partially and simultaneously, using purposive sampling to gather fifty observational data points from ten different companies over five years. The research relies on secondary data obtained from companies annual reports. Panel data regression analysis in this study is performed using E-Views 12. The studys result indicates that audit opinion, fixed asset turnover, dividend policy, and capital structure collectively impact firm value. Capital structure has a positive impact on firm value based on partially tested assumptions. Whereas audit opinion, fixed asset turnover, and dividend policy show negative impacts.

This study aims to examine the influence of internal factors and external factors on stock prices. Internal factors are measured by return on assets (ROA), earnings per share (EPS), debt to equity ratio (DER) and external factors are measured by inflation and interest rates, while the share price used is the closing price. This research uses 15 samples of property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sampling method used in this research is a purposive sampling technique and the type of data used is secondary data. The data analysis method used is the SEM Partial Least Square (PLS) approach, using PLS 3.3.9 software. The research results show that internal factors have a positive and significant effect on stock prices. Meanwhile, external factors have no effect on share prices. Testing of each indicator of DER, inflation and interest rates has no influence on stock prices; Meanwhile, ROA and EPS have a positive and significant influence on share prices in property & real estate sub-sector companies for the 2018-2022 period.

Social infrastructure, which includes access to electricity, clean water, and sanitation, plays a critical role in addressing child malnutrition in developing countries. This study aims to determine the improvement of social infrastructure in the health sector, namely electricity, clean water, and sanitation on malnutrition as indicated by the stunting variable which is also one of the indicators of malnutrition. This research uses panel data regression with a sample of 10 developing countries (Indonesia, India, Pakistan, Burkina Faso, Bolivia, Botswana, Gabon, Guinea, Myanmar, and Bulgaria) in the 2020-2022 period. This research found a negative relationship between access to electricity, clean water, and sanitation and malnutrition, which means that increasing access to electricity, clean water, and sanitation can reduce malnutrition indirectly. Investment in social infrastructure, particularly in the health sector, is essential for economic growth and improved living conditions.

Manufacturing activity in Sub-Saharan African countries, including Zambia, remain insufficient to meet growth and development goals, particularly as the 2030 UN-SDGs milestone approaches. Investment in manufacturing is influenced by the sectors profitability, heavily impacted by firms financial management. This study investigates the impact of working capital management (WCM) strategies on the profitability of manufacturing companies listed on the Lusaka Securities Exchange (LuSE), with a focus on the moderating effect of exchange rate volatility. The objectives of study were to establish the impact of working capital management strategies on the profitability of LuSE-listed manufacturing firms from 2010-2023, to explores how exchange rate volatility moderates this relationship, and to compare the effectiveness of different strategies in mitigating volatilitys negative impact. The research employed a quantitative approach, utilizing multiple data sources for triangulation. Primary data was collected using questionnaires and feedback was received from 80 respondents in finance and management roles within LuSE-listed manufacturing firms, selected through quota sampling. Secondary data, covering the period 2010-2023 was sourced from annual reports for WCM and Return on Assets (ROA) data, while exchange rate volatility data were obtained from the Bank of Zambia. Data analysis involved descriptive statistics, correlation analysis, and panel regression models. The primary data analysis revealed that inventory management is perceived as the most effective WCM strategy for enhancing profitability despite its high vulnerability to exchange rate volatility. Receivables and payables management showed mixed impacts on profitability, indicating their effectiveness depends on external economic factors. Secondary data analysis using fixed effects and dynamic panel data models showed that exchange rate volatility significantly moderates the relationship between WCM components and profitability. Specifically, receivables management exhibited a negative impact on profitability in the presence of exchange rate fluctuations, while inventory management remained an effective strategy. The studys findings align with existing literature that has found a positive correlation between efficient WCM and profitability, as well as studies that have highlighted the significant moderating role of exchange rate volatility on firm performance in the context of effectiveness of WCM strategies. The research provides valuable insights for managers, suggesting that prioritizing inventory management and developing robust risk management strategies can mitigate the adverse effects of exchange rate volatility.

This study aimed at assessing the impact of e-procurement on procurement processes and performance within Zambias government institutions, focusing specifically on the Local Government Service Commission (LGSC). The specific objectives were: to examine enhancements in procurement supply chain management facilitated by e-procurement implementation, to assess the impact of e-procurement on service delivery within the LGSC, and to analyze challenges encountered in e-procurement during the procurement processes inherent in the e-GP platform. The study adopted a mixed-method approach, combining both quantitative and qualitative methods to comprehensively assess the impact of e-procurement on procurement processes and efficient performance within Zambias government institutions. The study used 50 respondents involved in procurement processes across different levels within the Local Government Service Commission (LGSC) and other government institutions. Data collection methods included questionnaires, interviews, and personal observations conducted in the LGSC, two Ministries, and one Local Council in Lusaka Province. Purposive and simple random sampling were used as techniques. The data analysis involved content analysis techniques to interpret non-numeric data and provide insights into human experiences, perceptions, and behaviors related to e-procurement while excel / SPSS was used for quantitative data. Findings from the study revealed that e-procurement adoption holds significant potential for improving efficiency, transparency, supplier management, cost savings, and data management within government institutions. The findings underscored the policy implications for enhancing e-procurement practices within the LGSC and other government institutions in Zambia. Recommendations included investment in technological infrastructure, promoting a supportive organizational culture, and establishing mechanisms for continuous improvement. Future studies could focus on policy analysis and formulation processes, examining the alignment of e-procurement initiatives with broader national development goals and regulatory frameworks.

This research explores the concept and role of agricultural corporations based on multi-stakeholder cooperatives (MSC) in Indonesia. The research method used is library research or literature study, relying on various references to obtain research data. A qualitative approach is used because the data is in words or descriptions. The scientific work explains the concept of agricultural corporations and the role of MSC in improving the agricultural sectors efficiency, productivity, and sustainability. It discusses the implementation of MSC as an evolution of the cooperative model from traditional to modern, with farmers becoming both customers and owners, increasing the value of agricultural products and the welfare of members. Various studies have shown that MSCs in various countries have successfully supported the sustainability of the agricultural sector through stakeholder collaboration. While the MSC model offers excellent potential, challenges such as conflicts of interest and complex governance need to be overcome to achieve success. This research concludes that developing agricultural corporations through MSCs can strengthen the agricultural sector for food security and improve farmer welfare. MSC is the right choice for building an advanced and modern national agriculture system by combining various modalities from stakeholders to create long-term added value for all stakeholders.

This study explored the applicability of Long Short-Term Memory (LSTM) networks for predicting the closing prices of Sharia Bank of Indonesia stock. Utilizing historical data and a rigorous hyperparameter tuning process, the LSTM model demonstrated exceptional accuracy in forecasting closing prices, achieving a Mean Absolute Percentage Error (MAPE) of 2.46%. This significantly surpasses the benchmark for "very good" forecasting performance. The findings underscore the potential of LSTM networks for accurate stock price prediction and provide a foundation for future research to incorporate additional financial indicators and explore more complex model architectures.

This studys goal is to examine how motivation and workload affect burnout in PT. Multi International Logistic employees, to analyze the effect of workload and motivation on job satisfaction in employees of PT. Multi International Logistic, to analyze the effect of job satisfaction on burnout in employees of PT. Multi International Logistic, to analyze job satisfaction as mediating variable between the effect of workload and motivation on burnout in employee of PT Multi International Logistic. The participants in this research are PT Multi International Logistic employees, and census sampling methods were employed. According to the studys findings, workload has a positive and significant impact on job satisfaction, and motivation and workload variables have a positive and significant impact on burnout. Additionally, job satisfaction is positively and significantly impacted by burnout. The results of the mediation imply that work satisfaction may both mediate the relationship between motivation and burnout and the relationship between workload and burnout in a positive and significant way.