The purpose of this study was to determine the effect of bangka expo events and sport tourism events on local revenue as seen from hotel taxes, restaurant taxes, and entertainment taxes. The data used are Realization of Local Revenue, event data and data on the contribution of tourism revenue to Local Revenue. This research is a qualitative research using methods namely data reduction, data presentation, and conclusion drawing. The results of the study indicate that the development of the number of tourist visits to Bangka Regency both before and after the implementation of the event shows a significant increase every year. Bangka Expo 2022 event activities have an influence on Bangka Regencys Original Revenue with a tourism sector contribution of 0.26 percent. Meanwhile, the contribution of the tourism sector to local revenue from the 2023 Bangka Expo event activity is 0.34 percent. From sports tourism events, the implementation of the Duathlon event has an influence on Bangka Regencys Original Revenue, which is 0.37 percent. While from the Triathlon event, the tourism sector succeeded in contributing contributions from hotel taxes, restaurant taxes, and entertainment taxes to Regional Original Revenue, which amounted to 0.35 percent.

This study examines the effect of Shareholder Pressure and Assurance Report on Sustainability Report Quality with Company Size as a moderating variable. The study population consisted of 75 energy companies listed on the IDX during the 2018-2022 period. Sampling was done by purposive sampling, resulting in 21 companies as samples. The analysis technique used is panel data linear regression using Eviews 12 software. The results showed that Shareholder Pressure has a significant effect on Sustainability Report Quality, while Assurance Report has no effect on Sustainability Report Quality. Company size as a moderating variable cannot moderate the relationship between Shareholder Pressure and Assurance Report on Sustainability Report Quality.

This study employs Boundary Value Analysis (BVA), a kind of Black-Box Testing, to assess the financial information system of LKM Gapoktan Tani Manunggal Temanggung. Through testing the systems performance in a variety of edge situations pertaining to user registration, login, financial data entry, balance calculation, report creation, data storage, backup, alerts, and system accessibility, the research seeks to evaluate the functionality of the system. The outcomes demonstrate how well the system manages boundary circumstances, producing precise outputs and guaranteeing dependability across various functionality and devices. The study emphasizes the systems resilience and points out areas that may benefit more development, such as enhanced security, better user experience, integration testing, and sophisticated testing methods.

The paper focuses on the implementation of Islamic financial products in Uzbekistan. The study explores Islamic finances fundamental ideas and concepts and evaluates the global experience in its advancement. The study examines the potential and challenges associated with implementing Islamic finance in Uzbekistan and analyses the current range of Islamic financial goods and services available in the nation. The book employs techniques of comparative analysis, statistical analysis, and case study analysis. The studys findings enable us to conclude the potential of Islamic financing in fostering the economic development of Uzbekistan and provide recommendations for its efficient implementation.

The study examines the impact of board of director on Environmental, Social and Governance disclosure and each pillar (E,S,G) practice of ASEAN bank companies. The board diversity variabels such as age, tenure and gender were used. The sample consists of 58 companies listed in stock exchanges of each country for 2022 and panel data regressions is used for analysis. The study finds that the board diversity variabels age improve ESG disclosure and each pillar E S G. Variabel tenure dan gender tidak berpengaruh terhadap semua variabel dependen. This study is important due to following reasons, firstly ESG issues are important and global, the lack of ESG disclosure makes the increasing factors even more important. Secondly this study uses a more advanced Bloomberg ESG scores as well as individual environment, social and governance scores to measure the ESG disclosure and each pillar. Finally the research results support the Upper Echelons Theory that strategies to focus organizational efforts on specific areas such as ESG disclosure deployment originate and are reinforced by the organizations board.

This study investigated the impact of social media on Small and Medium-Sized Enterprises (SMEs) in Kabwata Township, focusing on the types of social media used, its impact on brand visibility, customer acquisition, and the influence of social media marketing strategies on sales revenue and profitability. A mixed methods approach was employed, integrating quantitative surveys and qualitative interviews to provide a comprehensive understanding of SMEs social media practices. The study targeted SMEs actively using social media in Kabwata. 100% response rate was achieved from a sample of 133 SMEs for quantitative data and additional insights from 20 SMEs for qualitative data. The results indicated that platforms like Facebook, Instagram, X (formerly known as Twitter), and LinkedIn significantly enhanced brand visibility and customer engagement. However, the choice of platform alone did not predict success; strategic implementation was crucial. Significant correlations and regression coefficients demonstrated the positive impact of social media marketing on SME success, though with a modest effect on sales revenue. Recommendations emphasized aligning social media activities with business objectives to maximize benefits.

This study investigates the dynamic relationship between capital structure and stock performance in Vietnamese firms, addressing a critical gap in emerging market finance literature. Utilizing a comprehensive dataset of 122 listed firms on the Ho Chi Minh and Hanoi Stock Exchanges from 2010 to 2022, we employ a dynamic panel approach with System GMM estimation to control for endogeneity and unobserved heterogeneity. Our findings reveal a non-linear, U-shaped relationship between leverage and stock returns, suggesting an optimal capital structure that maximizes performance. We also find that ownership structure significantly impacts stock returns, with state ownership negatively associated and foreign ownership positively linked to performance. Furthermore, the quality of the institutional environment plays a crucial role in shaping this relationship. This research contributes to both academic literature and practical applications by extending the understanding of capital structure dynamics in emerging markets, particularly in the context of Vietnams transitioning economy. It offers valuable insights for corporate financial management, emphasizing the importance of calibrating debt levels and ownership structures to optimize performance. The studys originality lies in its comprehensive examination of capital structure dynamics, ownership structure, and institutional quality in the context of an emerging Asian market, providing a nuanced understanding of these complex interrelationships.

This research aims to examine the influence of financial performance on the profitability of general insurance listed on The Indonesia Stock Exchange (IDX) for the Period 2016-2022. The approach used in this research is a quantitative approach. The sample used in this research is insurance companies listed on The Indonesia Stock Exchange (IDX) namely a total of 14 general insurance companies in 2022, totaling 14 companies. Research data is secondary data obtained from company financial reports. Research data was analyzed using Panel Regression analysis techniques with the help of the Eviews program. The results of this research show that liquidity and premium growth has no significant effect on ROA, self-retention and RBC has a positive effect on ROA.

This study examines the relationship between Indonesias Human Development Index (HDI) and poverty levels. Despite significant economic growth, poverty remains a serious issue in Indonesia. The main objective of this research is to understand how improvements in HDI, which includes dimensions of health, education, and standard of living, can influence the reduction of poverty levels. The study uses a quantitative approach with secondary data from the Central Statistics Agency of the Republic of Indonesia, covering the period from 2013 to 2022. Analysis was conducted using simple linear regression with the assistance of SPSS 26 software. The results of the study indicate that HDI has a significant impact on reducing poverty levels. This research emphasizes that increasing HDI through improved access to education, healthcare services, and a decent standard of living can significantly reduce poverty in Indonesia. These findings support existing literature and provide important implications for human development policies and poverty alleviation strategies. The study also suggests the need for further exploration with a more comprehensive approach to deepen the understanding of the relationship between HDI and poverty.

The textile and clothing industry plays a significant role in the economy of Bangladesh. At present, the export performance of the readymade garment sector is more than 80% of total exports and hence made about 12% of GDP in Bangladesh. Thus, the development of our country largely depends on this sector, and it is considered as the backbone of our country. As the quota system under the Multi-Fiber Agreement phase had a great impact on the development process of the readymade garment sector in Bangladesh, the aim of this study is to find out the relationship between quota restriction and the growth of the readymade garment sector. For this purpose, the research has covered a period of twenty-four years as sample size, where 12 years has been considered as pre-MFA periods and 12 years as post-MFA period. Though this study is quantitative in nature, Descriptive statistics and Multiple Regression Analysis Techniques have been used to find out the relationship between quota restriction and the growth performance of Bangladeshs textile and clothing industry throughout this study period. At this point, the Multiple Regression Analysis Technique has been used for testing the dependency of Bangladesh RMG export amount on the Annual GDP, Exchange Rate, Employment in Million Workers and No. of garment factories throughout these periods. This regression analysis technique was tested with SPSS software and results showed the most significant factors affecting the export of Bangladesh RMG sector during the Pre and Post MFA periods. The evidence also showed no statistically significant relationship between the quota restriction and the growth of the Readymade Garments sector in Bangladesh. Therefore, by considering the significance of this sector in our economy and for the long run sustainability in this competitive world the textile and clothing industry in Bangladesh must meet the challenges appearing throughout this period.

The primary objective of this study is to investigate transnational migrant remittance, investment and knowledge transfer on cultural exchange. To achieve this aim, a survey research approach was employed to gather data from the DuBois Centre and the Diaspora African forum in Accra. Four hundred questionnaires were distributed and 380 were successfully retrieved, yielding a response rate of 95%. This study examined two hypotheses using partial least squares structural equation modelling (PLS-SEM), and the results indicate that investment has a positive and insignificant impact on national tourism development. The studys results indicate a substantial impact of remittances on cultural exchange. This implies that financial transfers made by migrants to their home countries, referred to as remittances, have a positive effect on cultural exchange. Moreover, the findings also demonstrate that transnational migrant investment has a considerable and positive impact on cultural exchange. This suggests that as investment levels increase, so too does cultural exchange. Additionally, the statistical analysis showed that transnational migrant knowledge transfer has a significant and positive effect on cultural exchange. To encourage higher volumes of financial transfers from migrants to their home countries, it is recommended to implement policies that lower transaction fees for remittances. Providing tax breaks, subsidies, or matching funds for investments made by migrants in their home countries, particularly in sectors that promote cultural exchange, such as arts, education, and cultural tourism, can also be beneficial. Establishing exchange programs, mentorship schemes, and partnerships between local institutions and migrant communities to facilitate the transfer of skills and knowledge can further facilitate cultural exchange.

This study investigates the impact of liquidity risk and leverage on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. The study utilized a census approach to gather data from all 15 listed DMBs on the Nigerian Exchange Group as of December 31, 2022. The study spanned from 2013 to 2022, employing various statistical analyses including descriptive analysis, correlation analysis, skewness and kurtosis tests for normality, multiple regression models for fixed-effects and random-effects models, and the Hausman test to ensure robust findings. The results indicated that liquidity risk exhibited a positive and significant impact on return on equity (ROE), a measure of financial performance, with a coefficient of 0.132 and a p-value of 0.000, suggesting that effective management of liquidity risk enhances profitability. Conversely, leverage was found to have a significant negative impact on ROE, with a coefficient of -1.351 and a p-value of 0.007, highlighting that higher debt levels substantially reduce profitability. In conclusion, the study suggests that while liquidity risk can be effectively managed to enhance profitability, excessive leverage poses significant threats to financial performance. The findings underscore the importance of robust risk management strategies for improving the financial performance of listed DMBs in Nigeria. These insights are crucial for policymakers, banking executives, and investors seeking to enhance the stability and performance of the banking sector.

This research aims to empirically confirm the institutional theory and the Urban Services Technology Acceptance Model (USTAM) related to factors influencing user satisfaction with the Siswaskeudes application. Exploring how regulatory pressures, explained through coercive isomorphism, affect users perceptions and satisfaction levels. Employing a quantitative associative approach, data was collected from users of the Siswaskeudes application through questionnaires and analyzed using statistical methods to test the hypotheses and determine the influence of each variable on user satisfaction. The results reveal that perceived security, perceived usefulness, compatibility, reliability, service quality, and work facilitating positively impact user satisfaction. Conversely, variables such as relative advantages, perceived ease of use, self-efficacy, cost reduction, energy saving, and time saving do not significantly affect user satisfaction, despite users recognizing benefits in these areas. The findings suggest that focusing on enhancing security, usefulness, compatibility, reliability, service quality, and work facilitation is crucial for improving user satisfaction with the Siswaskeudes application. Regular user surveys and necessary improvements based on feedback can further enhance perceptions and satisfaction. This research provides empirical evidence supporting the institutional theory and the USTAM, highlighting key areas for service improvement to boost user satisfaction with the Siswaskeudes application. AM

This study investigates the impact of institutional quality on external debt management in Nigeria, focusing on the period from 1980 to 2022. It employed data from the World Development Indicator and the CBN Statistical Bulletin, the research employed descriptive statistics, trend analysis, and advanced econometric techniques, including the Augmented Diceey-Fuller (ADF) unit root test and the Auto Regressive Distributed Lag (ARDL) model, to explore the relationships among eey variables. The dependent variable, Debt to Gross Domestic Product (GDP) ratio (DGDP), is analyzed against several independent variables: government transparency index (GTI), government effectiveness index (GEI), corruption perception index (CPI), regulatory quality index (RQI), inflation rate (INF), and the logarithm of government expenditure (LINGEXP). The findings reveal that higher government transparency and reduced corruption are associated with lower debt-to-GDP ratios, while government effectiveness and regulatory quality are positively correlated with higher debt levels. Inflation and government expenditure also significantly impact debt dynamics, underscoring the need for effective inflation control and prudent fiscal management. The ARDL bounds test confirms a long-term relationship between institutional quality and external debt management, highlighting the importance of stable and transparent institutions for sustainable debt practices. The study concludes that enhancing institutional quality through improved transparency, accountability, and regulatory framewores, along with effective inflation control and fiscal management, is crucial for Nigerias economic stability and sustainable debt management.

The study was aimed at examining the business growth challenges and prospects of small and medium enterprises (SMEs) with a particular focus on metal fabricators in Garden Township, Lusaka, Zambia. In doing so, specific focus on how these businesses align with Dynamic Capabilities, and Innovation and Entrepreneurship Theories was highlighted. The research employed a qualitative approach, combining primary and secondary data collection. Primary data was gathered through in-depth interviews with 15 participants and five focus group discussions, each comprising two business owners and three welders. Secondary data was obtained from existing literature, industry reports, and academic studies. The primary objectives were to identify the major challenges hindering business growth among metal fabricators, to explore potential strategies for overcoming these challenges, and to assess awareness and accessibility of government support initiatives. Key findings revealed that financial constraints, lack of strategic knowledge, outdated technology, unreliable infrastructure, and insufficient government support are the main barriers to growth. Participants unanimously called for government intervention, emphasizing the need for easier access to loans, financial management training, modern equipment, and strategic planning workshops. The study highlighted that while government initiatives like the Citizen Economic Empowerment Commission (CEEC) and Constituency Development Fund (CDF) are recognized, practical barriers prevent SMEs from accessing these resources. This gap underscores the necessity for more effective implementation and outreach to ensure SMEs can benefit from available support. Recommendations include simplifying access to financial resources, providing strategic business education, implementing targeted support programs for the metal fabrication industry, and improving infrastructure. Future research should focus on evaluating the impact of training programs, streamlined loan processes, technology adoption, and government policy effectiveness on SME growth. Addressing these challenges through a holistic approach can enhance the dynamic capabilities and innovation strategies of metal fabricators, fostering sustainable business growth and competitiveness.

The purpose of this study is to analyze the effect of red flags, competence, time budget pressure, and audit risk on the auditors ability to detect fraud. This study was conducted at Public Accounting Firms in Bali and West Nusa Tenggara which were published by the Indonesian Institute of Public Accountants directory 2024. The data used are quantitative data which are data in the form of numbers or numerical data. The data sources for this study are primary data which are data obtained directly from the source location and research object without going through an intermediary. The method of collecting primary data is carried out using a questionnaire method that is distributed directly to respondents. The population that is the object of this study is external auditors working at KAP in the Provinces of Bali and West Nusa Tenggara registered in the Directory of the Indonesian Institute of Public Accountants (IAPI) in 2024, totaling 115 external auditors. The data analysis technique used is the Structural Equation Model (SEM) based on Partial Least Square (PLS). The results of the study indicate that red flags have a positive and significant effect on the ability to detect fraud or in other words, the higher the auditors red flag ability, the higher the auditors ability to detect fraud. Competence has a positive and significant effect on the ability to detect fraud or in other words, the higher the auditors competence, the higher the auditors ability to detect fraud. Time budget pressure has a negative and significant effect on the ability to detect fraud or in other words, the higher the time budget pressure given by the client to the auditor, the lower the auditors ability to detect fraud. Audit risk has a positive and significant effect on the ability to detect fraud or in other words, the higher the audit risk chosen by the auditor, the higher the auditors ability to detect fraud.

The essence of bilateral relations to any nation is to offer the country the chance to access resources that are not locally available. China has emerged as a major global power marking an unparalleled presence in the international arena with significant influence in Africa. In Kenya, Chinese imports, Foreign Direct Investments and debts have grown tremendously over the years. Whereas Kenya has experienced some economic growth in those years, it is not yet clear whether the bilateral relationship with China is the cause of this growth. There have been mixed results on the studies done on the implication of Kenya - China bilateral relations on Kenyas Economic Growth, therefore, calling for further research. The general objective of the study was to determine the impact of the bilateral relations between Kenya and China on Kenyas Economic Growth, while the specific objectives were to determine the effect of the Chinese imports from Kenya, Kenyas exports to China, Kenyas debt from China and foreign direct investment inflows from China on the Kenyas Economic Growth. This was made possible through the analysis of 32 years data ranging from 1990 to 2021 on an annual time series basis. The study employed the neo-classical model of Solow-Swan Theory, supplemented by the Dependency Theory. The study utilized an explanatory research design. The study findings showed that Kenyas economic growth is significantly and negatively influenced by foreign direct investment. Debt had an insignificant effect on Economic growth, Imports had a significant effect on the economic growth and Exports were found to have an insignificant negative effect on economic growth. The study concluded that foreign direct investment has a negative and significant effect on the economic growth, while imports have a significant and positive effect on economic growth. Debt had an insignificant and positive effect on the economic growth, while exports had an insignificant and negative effect on economic growth. The research therefore recommends that Kenya is an import-led growth economy. Therefore, imports from China, especially for capital goods that are used in critical sectors such as industries, infrastructure, and agriculture should be encouraged. By importing from China, a technologically developed country, Kenya benefits by transfer of technology, knowledge and innovations. It is also recommended that the foreign direct investment from China to Kenya need to be monitored and limited. New policies need to be put in place to protect “dumping” and “crowding out effect” as well as protect local industries and artisans working in the informal sector.

The aim of this research is to analyze the effect of workload on organizational commitment through work-life balance (WLB) and job satisfaction. The respondents were service section employees at the Main Branch Office of Bank Kalbar. This research used a saturated sampling technique with a sample size of 75 people. Data were analyzed using Structural Equation Modeling (SEM). The results of this research show that at the Main Branch Office of Bank Kalbar, workload only has a negative impact on employee work-life balance, but does not have a significant effect on employee job satisfaction or organizational commitment, either directly or through the mediation of WLB and job satisfaction.

The purpose of the study is to discuss the challenges and organizational differences in pharmaceutical procurement between RSA dr. Lie Dharmawan and RSA Nusa Waluya II. RSA dr. Lie Dharmawan faces issues such as insufficient human resources and overlapping roles, resulting in ineffective organizational structure implementation. In contrast, RSA Nusa Waluya II has a well-structured organization with clearly defined roles and responsibilities. The pharmaceutical procurement process at RSA dr. Lie Dharmawan suffers from an imprecise timeline schedule, complicating medicine classification. doctorSHAREs healthcare services adhere to its internal policies, ensuring accessible and affordable healthcare aligned with its standards. Although internal controls were established from the beginning, program evaluations are informally conducted, lacking a formal review process. At RSA dr. Lie Dharmawan, task segregation is inadequate, particularly in pharmaceutical procurement, classification, and stocktaking, which are not managed by a pharmacist despite the use of an ERP system. In terms of financial transparency and accountability, doctorSHARE performs well, with financial reports separated by funding sources and accountability to donors maintained through specific reporting formats. doctorSHARE undergoes audits by donors, including UNICEF and UNFPA, and has established internal audits and annual external audits to ensure financial transparency and integrity.

The purpose of this research was to analyze the effect of Financial Leverage, Sales Growth, Firm Size, and Audit Committee Composition on earnings management in the Food and Beverages sub-sector in Indonesia, an empirical study using a panel data approach. This research used panel data for the period 2018 – 2022, obtained from the financial report and annual reports of 19 FnB companies listed on the Indonesia Stock Exchange (IDX). The sample used in this research was determined by the purposive sampling method and resulted in 95 research samples. This research used the Common Effect Model (CEM) panel data regression analysis, with the following research results (1) Sales Growth has a negative and significant effect on Earnings Management, (2) Financial Leverage has no effect on Earnings Management, (3) Firm Size has a negative and significant effect on Earnings Management, and (4) Audit Committee Composition has no effect on Earnings Management.

The purpose study is to assess the level of convenience in transactions and risk perception related to the choice of using Brimo, with a focus on accounting students of the Faculty of Economics and Business, Halu Oleo University. The sample of this study consisted of 906 students registered in the 2020, 2021, and 2022 batches. The sampling technique used is purposive sampling, which is sample selection based on certain criteria. The research sample amounted to 90 respondents. The data collection methodology used in this study involves the use of questionnaires and documentation. The Likert scale is used as a measurement scale in this investigation. The research data was analyzed using multiple linear regression through the use of SPSS 25 software.The results of the study show that transactions using brimo have a significant and positive effect. Risk perception by using brimo has a significant and positive effect. The ease of transactions and risk perception by using brimo have a significant and positive effect simultaneously (together), so with the increase of both variables simultaneously it will increase the decision to use Brimo in students of the Department of Accounting, Faculty of Economics and Business, Halu Oleo University.

Governments are on the edge to make the economy more conducive to both investors and its citizens in oil and petroleum businesses. Some challenges are however still hindering the provision of fuel at stable prices. The studys independent variables were: inflation rate shocks, world oil price shocks, pipeline cost shocks, and currency exchange rate shocks. The population of the study was identified to be Kenyas economy while the unit of analysis was the Energy and Petroleum Regulatory Authority (EPRA). The study adopted a time series data design for 8 years from 2015 to 2022 in monthly intervals to make 96 observations. Stata version 13 was used to assist in data analysis and presentation after the data went through a diagnostic test. VECM model was employed to analyse the relationship between the variables after which conclusions and recommendations were made. The study established that the rate of inflation rate shocks, world oil price shocks, and pipeline cost shocks have a significant effect on fuel price fluctuation while currency exchange rate shocks have a significant negative effect on fuel price fluctuation. The study recommends that the government should establish tax subsidies to control the impact of tax proportions on fuel prices and also that the government of Kenya needs to enter into a contractual agreement with the Organization of Petroleum Exporting Countries (OPEC) nations on oil deals for a steady supply of crude oil at a favourable price.

This study aims to determine the effect of Financial Attitude, experience and risk perception on investment decision making. This study is a quantitative study. The population in this study were all investors in Jakarta, with a sample of 120 investors who met the predetermined criteria. The sampling technique in this study used non-probability sampling. The data used in the study were primary data, with data collection methods in the form of questionnaires. The data analysis techniques used were validity and reliability tests, classical assumption tests and hypothesis tests using multiple linear regression analysis methods. The results of this study are that Financial Attitude has a significant effect on investment decisions, there is a significant positive effect between the experience variable and investment decisions, and there is a significant positive effect between the risk perception variable and investment decisions.

Utilizing a factor-augmented fixed effect model, this study investigates the intricate relationship between governance indicators and Foreign Direct Investment (FDI) inflows. Panel data from six ASEAN countries covering 26 years (1996 to 2022) is examined, incorporating World Governance Indicators (WGI) alongside derived institutional factors. The research methodology employs the Exploratory Factor Analysis with a fixed effects specification to mitigate multicollinearity and covers broader governance construct. The findings uncover distinct dynamics in the relationship between governance dimensions and FDI. Notably, Control of Corruption displays a significant positive relationship. Furthermore, a resulting Institutional Quality factor positively affects FDI dwelling on the significance of comprehensive institutional environments. Conversely, the Economic Environment factor depicts a negative relationship, inferring intricate trade-offs in investment decision-making and underlining the concept of governance paradox counterintuitive results in the relationship between WGI and FDI. The model explains a moderate FDI variance featuring the importance of governance factors while recognizing unexplained variables. Diagnostics assessments, including Hausman, Breusch-Pagan, and Pesaran, guide the methodological decisions, leading to estimation with Driscoll-Kraay standard errors. The findings contribute to the discussions on the institutional determinants of FDI, focusing on the requisite for detailed policy frameworks. Succeeding research should investigate non-linear associations and sector-specific dynamics to refine the comprehension of governance-FDI interactions. The methodological approach to examining governance and FDI relationship, this study offers policymakers and researchers a more holistic framework to comprehend and influence foreign investment trends within the realm of institutional.

This study delves into the effects of cryptocurrencies on the conventional banking sector, with a specific focus on their impact on different facets like financial inclusivity, transaction effectiveness, regulatory hurdles, and financial robustness. Through an examination of current data and scholarly works, this paper presents an all-encompassing evaluation of how cryptocurrencies are restructuring the financial environment. The examination underscores the advantages and challenges that cryptocurrencies bring to the established banking entities. The studies suggest among others that; Traditional financial institutions should embrace technological innovation by incorporating blockchain technology into their operational processes, engage in collaborations with regulatory bodies to establish coherent and efficient regulatory frameworks for cryptocurrencies as well as actively engage in discussions and pilot programs revolving around Central Bank Digital Currencies (CBDCs). Collaborating with central banks to develop and implement CBDCs will ensure their seamless integration into the current financial landscape.

This study evaluates the impact of corporate income tax on foreign direct investment (FDI) in 6 Southeast Asian countries from 1999 to 2022, under the context of the preparation for the Global minimum tax application in many countries in and outside the region. Using classical panel data models (Fixed Effects and Random Effects model), the findings show no significant impact of corporate income tax on FDI inflows to ASEAN nations. Observing the effects of other factors on foreign investments, the study discovers the significant role of infrastructure in attracting FDI for the entire sample. Additionally, we find significant positive impacts of trade openness and significant negative impacts of political stability on FDI inflows for the developing nations in the area. Interestingly, we find positive relationships between economic shocks and FDI and the regions quick recovery of foreign investment flows. Based on the results, we provide several valuable academic and policy suggestions.

This article delves into the intricacies of managerial innovation within Moroccan public organizations, focusing on the challenges and enablers that shape its adoption. By drawing upon Imam Alis Letter 53, a seminal work in governance, the study underscores the necessity of a gradual and culturally attuned approach to introducing new managerial practices. The findings reveal that, despite its critical role in enhancing organizational performance, managerial innovation is often underutilized, hindered by resistance to change and the apprehension of disrupting established norms. Letter 53 provides timeless principles that address these challenges, advocating for the careful and respectful integration of innovations while upholding local cultural and ethical values. The study further emphasizes that managerial innovations which are congruent with cultural traditions and benefit all stakeholders are more likely to flourish. Moreover, it highlights the pivotal role of transparent communication and employee involvement in the change process as essential factors in mitigating resistance and fostering acceptance of new practices.

This article explores the importance of the ethical principles of governance described in Nahj al-Balagha letter 53, written by Imam Ali, for improving the performance of Moroccan public institutions. Faced with the challenges of transparency, justice and efficiency, exacerbated by corruption and mismanagement of resources, the study highlights how the values of justice, integrity and respect for human rights can be integrated into public management. By analyzing the importance of these core values, the study demonstrates how their integration into public management can potentially lead to greater transparency, efficiency and public trust. Univariate analysis provided an in-depth understanding of the effect of each value on governance. The study reveals that justice and integrity are strongly correlated with increased levels of transparency and administrative efficiency. In addition, the charter of religious values plays a key role in promoting social cohesion and respect for human rights within institutions.

This study aims to measure the impact of Regional Original Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Covid 19 Dummy Variables on the Human Development Index (HDI). The data in this study include PAD, DBH, DAU and DAK of Central Java Province in 2016-2023. Identification of the effect of PAD, DBH, DAU and DAK on HDI uses panel data regression analysis with the Fixed Effect Model (FEM). This study found that PAD and DBH had no effect on the HDI of Central Java Province. Meanwhile, DAU, DAK and Covid 19 have a significant influence on HDI in Central Java Province. In addition, PAD, DBH, DAU, DAK AND Covid 19 simultaneously have a significant influence on HDI in Central Java Province. The covid dummy variable before covid 19 starting in 2016-2019 is presented using the value 0, so that the period before covid, covid has no effect on HDI. Meanwhile, the period after covid starting in 2020-2023 is presented with the number 1, so that covid has an influence on HDI of 64.970549.

The study aimed to determine Firm growth, and SME Performance in Buloba town, Wakiso district, Uganda. The research sample size was 80 SMEs based in Buloba town. The study adopted a survey research design; it included the use of self-administered questionnaires which were structured in nature. The study objective was to determine the effect of Firm growth and the performance of SMEs in Buloba town. The results revealed that firm growth enabled SMEs performance. The findings proved that a (total mean = 3.498, Std = 1.275) was satisfactory, according to the Likert scale and this showed that Firm growth enabled efficient accessibility of funds (credit) by SMEs thus boosting performance. SMEs in Buloba need to merge and pool resources so that they can have enough capital to enable them to operate better. This will enable them to request credit facilities with one voice. This is so because large firms can easily access funds since they are not seen as risky ventures. Money lenders are also assured of SMEs repaying the loaned money.

Sanurs charm makes it a tourist attraction which is now being transformed for the better with the development of Special Economic Zones which aims to foster new centers of economic growth in Indonesia, as well as encourage regional economic development. The SEZs in question are the Sanur SEZ (Health) and the Kura-Kura Bali SEZ (Tourism). The existence of this in the Sanur area must be supported by the availability of reliable human resources (HR). Human resource management or management is one of the most important aspects in an organization. The management of an organization is not only the leader who runs it, but also the members and parties concerned with the organization. The leader has a big role. Without a leader, it is difficult for an organization to have a clear and accountable strategy. Every leader must have a leadership spirit within him. In this century, there are enormous forces for social and organizational change, and this requires more holistic leadership. Spirituality emphasizes its existence to increase leadership effectiveness. Spiritual leadership is leadership that prioritizes morality, sensitivity, mental balance, inner wealth and ethics in interacting with other people. A hotel is a building, or company that provides a service. Generally, the services offered by hotels are in the form of accommodation. However, there are many more services that a hotel can offer that show its complexity in an organization. Furthermore, the relevance of spiritual leadership is questioned in hospitality organizations in Sanur.

This study aims to determine the influence of product quality, company reputation and service quality on customer trust CV. Liwansu, Grobogan Regency. The respondents in this study are customers who have purchased products on the CV. Liwansu. This study uses a quantitative approach by surveying 97 respondents. The data analysis technique used is multiple linear regression analysis. The testing technique uses the help of the SPSS 25 system. The results of the hypothesis test (t test) show that first, the product quality variable has a significant effect on the customer trust variable. Both variables of company reputation have a significant effect on the variable of customer trust. The three service quality variables have a significant effect on customer trust variables.

This research was done on purpose to examine and analyze the values of Arthasastra teachings in the Accountants Code of Ethics. Constructivism is the paradigm used in this research, employing a discourse analysis approach according to Teun A. Van Dijk. The data in this study are derived from discourse found in the book titled Modern Accounting Concepts in Kautilyas Arthasastra with the Accountants Code of Ethics, supplemented by interview results from key informants through semi-structured interviews. Analysis of the data reveals that the values in the Arthasastra book are related to those found in the Accountants Code of Ethics. The connection between these basic ethical principles emphasizes the importance of integrity and also ethics in the accounting profession. The sanctions applied in both contexts underscore the ethical responsibility of accountants, facilitating the simultaneous application of values from Arthasastra teachings and the Accountants Code of Ethic.

This study aims to (1) Knowing the internal factors in the development of agrotourism destinations on Lombok Island; (2) Knowing the external factors in the development of agrotourism destinations on Lombok Island; (3) Determine alternative strategies for developing agrotourism destinations on Lombok Island; and (4) Determine priority agrotourism destination development strategies to be applied to agrotourism destinations on Lombok Island. This study used descriptive qualitative method. Determining the research area using the Purposive Sampling method . The main respondents in this research are owners/managers of agrotourism destinations, while additional respondents are related institutions/parties so that the assessment is more objective. Respondents, owners/managers, and tourism service institutions and tourists were determined using the purposive sampling method . The types of data in this research include quantitative and qualitative data, while the data in this research comes from primary data and secondary data. The data in this research was collected using interview techniques, questionnaires, observation and recording. The results of this research are as follows: (1) Internal factors in developing agrotourism destinations on Lombok Island include: (a) Strengths consist of 8 factors, weaknesses consist of 4 factors; (2) External factors in developing agrotourism destinations on Lombok Island include: (a) Opportunities consist of 4 factors and threats consist of 4 factors; (3) Alternative strategies for developing agrotourism destinations on Lombok Island resulted in 15 alternative strategies; (4) The main priority agrotourism destination development strategy to be implemented on Lombok Island is to improve government-supported infrastructure to facilitate tourist access to visit agrotourism destinations and offer affordable prices.

The dominance of Gen-Z as entrepreneurs and investment actors shows positive results, due to the growth and dominance of this generation bringing new innovations, rapid technological adaptation, and a more dynamic approach in the business world, which has the potential to strengthen the economy as a whole, with a high level of financial literacy, they are able to make smarter and more informed investment decisions, while the locus of control factor provides insight additionally regarding how individuals control and respond to their financial situations. This research aims to determine the influence of financial literacy on investment decisions, with the moderation of the locus of control variable based on gender in young Gen-Z entrepreneurial students. and identify what factors influence these three financial components. We created an online questionnaire and distributed it to 131 students who are part of the Gen-Z young entrepreneur students. The data analysis method uses a simple linear regression model and Sobel test analysis using the SPSS software program. These results show that financial literacy has a positive effect on investment decisions and shows that investment decisions have a positive effect on locus of control.

This study aims to understand the relationship between corporate social responsibility and the financial performance of companies in the healthcare sector in Vietnam. The sample size of the study is 242, including data collected from 22 listed companies in the healthcare industry in Vietnam, during the period from 2012 to 2022. By using Stata software research methods and tests, research results show that corporate governance, human rights, and community have a significant impact on the financial performance of healthcare businesses in Vietnam, while employee relations and environment have no impact on financial performance. From there, this study makes several recommendations that healthcare companies should have reasonable regulations to adjust the gender balance on the board of directors and develop a code of ethics on human rights associated with CSR activities, thereby implementing training programs to improve the quality of human resources, and needing to allocate investment costs in production technologies appropriately to optimize operating performance and profits of the business.

This research aims to determine the influence of Servant Leadership , Organizational Climate on Employee Performance with Job Satisfaction as an Intervening Variable. The theory used is Goal Setting Theory which was put forward by Locke as the main theory. Faculty of Cultural Sciences, Udayana University as research location. This is possible because of the existence of Servant Leadership , an organizational climate that adapts to the situation of the organization/agency, with job satisfaction as a variable that strengthens employee performance. Good employee performance will ultimately lead to employee loyalty towards the Faculty of Cultural Sciences, Udayana University. Data were analyzed using PLS. Servant leadership has no effect on employee performance. Organizational climate has a positive and significant influence on employee performance. Servant leadership has no effect on job satisfaction. Organizational climate has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee performance. Servant leadership has no effect on employee performance with job satisfaction as a moderating variable. Servant leadership has a positive effect on employee performance with job satisfaction as a moderating variable cannot be proven. Organizational climate has a positive effect on employee performance with job satisfaction as a moderating variable. The mediating effect of the job satisfaction variable on the indirect influence of organizational climate on employee performance is partially mediated.

Organizational Citizenship Behavior (OCB) refers to the actions of individuals within an organization who support each other in the work context. As explained in social exchange theory, reciprocal actions that a person performs without expecting anything in return are related to the quality of work life involving voluntary behavior, which is rooted in assumptions of reciprocity and fairness. Employees who have high competence tend to have high organizational commitment and display OCB, because they feel more capable and confident. Knowledge sharing between employees in an organization, also encourages organizational commitment and OCB, because employees who share knowledge feel more capable and confident in carrying out their duties. Organizational commitment makes Employees feel bound by their obligations and responsibilities to contribute to the organization. The respondents in this research were employees at Udayana University. The number of respondents in this study was 1,296 respondents, the sample size was set at 306 Udayana University employees determined using the Slovin formula. Determination of sample size which taken using Proportionate Stratified Random Sampling. This research uses Structural Equation Modeling (SEM) analysis using SmartPLS 3.0 software. The results of this research show that competence and knowledge sharing positive and significant effect on organizational commitment. Competence, knowledge sharing, and organizational commitment positive and significant effect on OCB. Commitment organization capable mediate influence No direct competence and knowledge sharing towards OCB. Effect mediation variable commitment organization on influence not direct competence and knowledge sharing towards OCB in nature partially mediated.

Employee performance is the appearance of an employees work both in quantity and quality and is a measure or measure of whether an employee has carried out the duties and responsibilities given by the company as well as possible. Employee performance is the level of achievement or results of a persons work from targets that must be achieved or tasks that must be achieved or tasks that must be carried out in accordance with their respective responsibilities within a certain period of time. Respondents in this research were employees of UPTD KPH North Bali. The number of respondents in this study was 59 employees at UPTD KPH North Bali using a saturated sampling technique, namely a sampling technique in which all members of the population were used as samples. This research uses Path analysis program SmartPls 4.0. The results of this research show that: 1) work life balance has a significant positive effect on employee performance, 2) The work environment has a significant positive effect on employee performance, 3) Work life balance has a positive effect on job satisfaction, 4) The work environment has a positive effect significant impact on job satisfaction, 5) Job satisfaction has a positive and significant effect on employees, 6) Job satisfaction mediates the influence of work life balance on employee performance, 7) Job satisfaction mediates the influence of the work environment on employee performance

This study aims to analyze the effect of work environment, health insurance, incentives and motivation on employee productivity at Bank BNI East Lombok Sub-Branch Office. The research was conducted on all employees of Bank BNI East Lombok Sub-Branch Office. The population used in this study were 46 employees. This study uses analysis with the Structural Least Squares model. The results showed that the variables of work environment, health insurance and motivation had no positive and significant effect on employee productivity. The incentive variable has a positive and significant effect on the work productivity of employees of the BNI Bank Sub-Branch office in East Lombok.

This study sought to determine the influence of generational diversity on employee performance in the county government of Nyeri. A descriptive research design was adopted, targeting the 3800 employees of the Nyeri County administration. Data was collected from a sample of 362 employees using a self-administered questionnaire. With the use of SPSS, data analysis techniques included descriptive, correlation and regression analysis. Tables were used to display the results. There was a significant variation in age within the County government of Nyeri. There was a strong positive correlation between generational diversity and employee performance, r(344)=.811 p.001. Regression analysis also revealed that generational diversity is a significant (p.001) predictor of employee performance, accounting for a substantial proportion (65.7%) of the variance in performance and demonstrating a strong positive effect. It was concluded that generational diversity in the county administration of Nyeri has a notable and favourable impact on their performance. There is therefore a need for equal opportunities for career growth and development across all age categories within county government of Nyeri.

Tax compliance remains a critical issue globally, affecting economic stability and public trust. This study examines the impact of machiavellian traits and love of money on tax evasion perceptions among tax consultants in Bali, Indonesia, moderated by belief in karma phala. Using attribution theory, the research explores how internal traits and belief systems influence ethical behavior. Data from 340 tax consultants reveal that high machiavellian traits and love of money significantly increase tax evasion perceptions, while belief in karma phala mitigates these effects. The findings highlight the importance of ethical training programs and promoting cultural beliefs like karma phala in professional settings. Tax consulting firms are advised to use personality assessments during recruitment, develop strict ethical guidelines, and integrate cultural values to foster integrity. Future research should explore other cultural and psychological factors in tax compliance and assess the long-term effectiveness of ethical training programs across different contexts.

This study delves into the effects of cryptocurrencies on the conventional banking sector, with a specific focus on their impact on different facets like financial inclusivity, transaction effectiveness, regulatory hurdles, and financial robustness. Through an examination of current data and scholarly works, this paper presents an all-encompassing evaluation of how cryptocurrencies are restructuring the financial environment. The examination underscores the advantages and challenges that cryptocurrencies bring to the established banking entities. The studies suggest among others that; Traditional financial institutions should embrace technological innovation by incorporating blockchain technology into their operational processes, engage in collaborations with regulatory bodies to establish coherent and efficient regulatory frameworks for cryptocurrencies as well as actively engage in discussions and pilot programs revolving around Central Bank Digital Currencies (CBDCs). Collaborating with central banks to develop and implement CBDCs will ensure their seamless integration into the current financial landscape.

Nigeria is a high-polluting country, hence, carbon emissions from diverse sources tend to affect the quality of the environment. However, a high density of insurance companies in an area can lead to better risk management practices, including incentivizing policyholders to adopt environmentally-friendly measures that reduce carbon emissions. As a result, the study uses the ARDL Bounds testing framework to look at how the density of the insurance business has affected environmental quality in Nigeria from 1990 to 2021. The ARDL technique is used to look at the relationship between the research variables across the short and long run. The study showed that insurance sector density energy and renewable energy consumption increase environmental quality in Nigeria by reducing CO2 emission. The study also demonstrated that Nigerias expanding economy (in terms of trade and economic growth) increases CO2 emission, thus affecting the quality of the environment. As a result, Nigerian government authorities should keep supporting insurance sector reforms to improve environmental quality, and insurers should reward people and businesses that use renewable energy sources and discloses their carbon emission activities. Policymakers must develop plans to increase the usage of renewable energy sources. The impact of trade openness on CO2 emission in Nigeria must be kept to a minimum, thus policymakers must establish and continuously monitor a stringent environmental regulatory framework. Furthermore, economic growth reduces environmental quality in Nigeria, thus policies such as pollution control, waste management, resource conservation, and sustainable production practices which are geared towards strengthening and enforcing environmental regulations to mitigate the negative impacts of economic activities on the environment.

Despite the recognition of the important role that human resource practices play in enhancing employee performance, there is a lack of comprehensive research on the specific impact of these practices in the banking industry. The study aimed to investigate the relationship between strategic human resource practices and employees performance in the 38 commercial banks in Nairobi. The study specific objectives were to determine the effect of performance appraisal, employee training, employees involvement, employee motivation on employee performance in commercial banks in Nairobi. The study was guided by four theories; Harvard model, Goal setting theory, Human capital theory, technology acceptance model. The study adopted explanatory research design and probability sampling strategy. The study target population were 228 respondents comprising of 38 heads of human resources, 38 heads of operations, 38 heads of marketing and 38 heads of finance and 76 human resource managers in the 38 commercial banks in Nairobi County. The study employed primary data. The sample comprised of 145 respondents from the 38 commercial banks in Nairobi County. A 5-point Likert scale was used to measure employees’ performance in commercial banks. The study employed both descriptive and inferential statistics to analyze data. Findings indicated that performance appraisal, employee training and employee motivation significantly influence employee performance in commercial banks in Nairobi while employee involvement negatively and insignificantly influence employee performance. Thus, the study concluded that performance appraisal, employee training, employees motivation significantly influences employee performance in commercial banks in Nairobi. The study recommends that commercial banks in Nairobi prioritize and enhance their performance appraisal systems, training programs, and employee motivation strategies, as these practices have been shown to significantly boost employee performance. Banks should focus on regular and comprehensive performance appraisals that provide constructive feedback and recognize employee contributions, as well as invest in continuous training programs that equip employees with the necessary skills and knowledge to perform effectively.

This research is motivated by the importance of understanding the factors influencing employee turnover intention at PT Pradnya Bhakti Indonesia. High employee turnover in the retail sector is a public issue that can threaten company growth and competition.This research aims to analyze the mediating role of perceived behavior control on the influence of work-family conflict and work engagement on employee turnover intention at PT Pradnya Bhakti Indonesia (Bali Branch). The research method used is quantitative with a cross-sectional design. The population and sample in this research were all employees of PT Pradnya Bhakti Indonesia (Bali Branch), totaling 100 people. Data was collected through interviews and questionnaire surveys filled out by all employees of PT Pradnya Bhakti Indonesia and analyzed using Structural Equation Modeling (SEM). The results of the analysis show that work-family conflict and work engagement have a positive and significant effect on the turnover intention of PT Pradnya Bhakti Indonesia employees, work-family conflict and work-engagement have a positive and significant impact on the perceived behavior control of PT Pradnya Bhakti Indonesia employees, perceived behavior control has a positive and significant effect on employee turnover intention at PT Pradnya Bhakti Indonesia. Perceived behavior control can mediate work-family conflict and work engagement on employee turnover intention at PT Pradnya Bhakti Indonesia.

This studys objective is to look into and assess how Koperati Unit Desa Wargo Tani Makmur employees performance is affected by their communication styles. Quantitative methodologies are implemented in this investigation, population for this research are employee from Koperasi Unit Desa Wargo Tani Makmur which is about 30 people. Validity tests were implemented, reliability test, classic assumption test, good fit model test, simple linear regression function, t test. This research has demonstrated that communication pattern variables do indeed influence employee performance variables. It is corroborated by the t-test results, which show that the t-count exceeds the t-table. As such, Ha is approved and H0 is rejected.

The adoption of modern technology has a very important role and impactful on economic growth. One of the trends in financial sector in Indonesia is the financial technology (fintech) which marks the era of modern technological innovation that is increasingly penetrating the financial sector. The growth of corporate investment supported by fintech, P2P lending and e-money has great potential to increase productivity, create new jobs, and ultimately, drive sustainable economic growth. In this context, growth in the distribution of fintech lending through P2P lending and fintech payments through e-money indicates an increase in investment that can have a significant impact on national income. This study aims to examine the influence of fintech P2P lending and e-money on Gross Domestic Product (GDP) as an indicator of economic growth in Indonesia. This study also considers several macroeconomic factors such as inflation and interest rates as control variables that can affect Indonesias GDP. The results of the study show that Financial Technology, especially through the adoption of e-money, has a significant impact on economic growth in Indonesia. The test results indicate that the variables of P2P lending, e-money, inflation, and interest rates simultaneously have a significant effect on economic growth. The results of the study also show that the adoption of e-money accelerates the transaction process and improves economic efficiency. In contrast, P2P lending does not show significant influence. Research shows that the additional benefits of technology adoption, including P2P lending, are likely to decline as the penetration of such technologies in the economy increases. To improve the accuracy and relevance of the data used, it is recommended to perform a more detailed separation related to P2P lending data. In addition, extending the research period will allow the observation of the long-term impact of fintech, particularly P2P lending and e-money, on economic growth.

The objective of this study is to investigate how directors with foreign experience and foreign institutional ownership affect tax avoidance in Indonesia. The samples for this study were manufacturing sector companies listed on the Indonesia Stock Exchange from 2018-2021. This study used the explanatory quantitative research method with multiple linear regression analysis. It was found that directors with foreign experience who return to Indonesia have a mindset of maximizing shareholder wealth and thus attempt to avoid taxes. Foreign institutional ownership did not have a significant impact on tax avoidance for manufacturing companies listed on the IDX from 2018-2021.

This research aims to investigate the effect disclosure of Enterprise Risk Management and Intellectual Capital as independent variables on Company Value as the dependent variable, which then tests whether company size can strengthen or weaken the effect of Enterprise Risk Management disclosure, and whether firm size can strengthen or weaken the effect Intellectual Capital ton Company Value.The data used in this research is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange at tahun 2018-2022. The method used to take samples is purposive sampling. Results of this research is hoped that this will provide an idea of the influence Enterprise Risk Management disclosure variables to the value of the company and how disclosure of intellectual capital influence company value, and whether company size can strengthen or weaken this influence relationship.

The study examines the factors that affect food security and their implications in Tanzania. The key factors in this study includes population density, temperature, agricultural land, precipitation, carbon dioxide emissions, and exchange rate. Additionally, the study utilized secondary time series data from 1990 to 2022. Also, the study main objectives were to determine the short-term and long-term effect of the key factors on food security by Vector Error Correction model. At a significance level of 5%, the short-term estimation result indicates that the exchange rate is the only factor that significantly influences food security in Tanzania. Other factors like population density, temperature, amount of arable land, precipitation, and carbon dioxide, however, have no discernible short-term effects on food security. Furthermore, all factors have a significant impact on Tanzanias food security at the 5% level in the long-term estimate. Due to that, the study reommends that government should focus on as well as make discission and develop effective policy for the population densitcy, temperature, agricultural land, precipitation, carbon dioxide emissions, and exchange rate, so as to increase food availability, access, and usage for its people. Moreover, more research should also look into other factors that might also have an impact on food security since this study focused on only few variables.

This study to know and analyzes good corporate governance and financial performances role in sustainability reports. The method used in this research is Qualitative analysis, library research, previous research research, limited interviews, Triangulation, Point Group Discussion, Discussion and Conclusion, suggestions. This study shows that GCG, Independent commissioners, Audit Committee and financial performance positively affects sustainability reports.

The purpose of this writing is to study and analyze the Impact of Risk Management, Transformational Leadership has an impact on Company Financial Performance. By studying and analyzing literature research in the field of human resource management, previous research, phenomena that occur in society and analysis. The method used in this research is literature research by reviewing some previous research results. This scientific article was written using qualitative methods and literature research with the help of the latest references obtained from Google Schoolers citation search. analyzed, with the process of triangulation neutralizing existing subjectivity. Based on the research and analysis carried out, it was concluded that risk management and transformational leadership have a role in the companys performance. Risk management and transformational leadership become the model used to manage the resources in the company, so that it can get a better financial performance of the company.

This study purposed to investigate the impact of interest rate fluctuations by financial lending institutions on small medium enterprises (SMEs) loan repayment Among selected Lusaka based SMEs. The issue of high interest rates charged by financial institutions is a significant concern for SMEs in Zambia. The study was guided by three research objectives; to examine the challenges SMEs face in repaying financial credit gotten from financial lending institutions; to find out the effect of interest rate fluctuations on loan repayment among SMEs operating in Lusaka City and to propose a policy framework amenable for stable and affordable interest rate by financial lending institutions operating in Lusaka City. The target population for this research was one hundred (100) SMEs registered and operating in Chilenje market in Lusaka city. This study employed a descriptive design and a mixed-method approach, combining qualitative and quantitative data collection to leverage the strengths of both methodologies. The research population was well-defined and complete for simple random and purposive sampling methods. The research paradigm was rooted in pragmatism, focusing on empirical data to explore the relationship between interest rate fluctuations and SME loan repayment behavior in Lusaka, using a sample size of 53 SMEs from Chilenje market. Data collection involved administering questionnaires with both open and closed-ended questions and interview schedules. This research study successfully established the effect of interest rate fluctuations on loan acquisitions among SMEs operating in Lusaka city. It demonstrated that SMEs are sensitive to changes in interest rates, with the majority indicating that their decision on loan acquisitions is affected by fluctuating interest rates. This underscores the importance of interest rate stability for SMEs in making informed borrowing decisions and managing financial risks. The study advocates for a framework which promotes transparency and market efficiency, implementing regulatory measures to mitigate risk and encourage competition, and facilitating access to credit information and alternative financing options. By comparing these findings with existing research, the study underscores the complex nature of SME loan repayment behaviors in response to interest rate fluctuations and emphasizes the need for collaborative efforts among policymakers, financial institutions, and SME stakeholders to address challenges and promote sustainable growth within the SME sector.

The study aims to investigate the association between corporate governance and corporate financial performance. This study is unique and contributing to the body of knowledge by investigating several new and unique relationships between financial management constructs and corporate governance with Common Estimated Method (CEM) which are entirely new to the literature. This study will explore corporate financial performance and corporate governance which have not been explored previously in literature especially in context of management accounting firms. Thus, focusing on major objectives are to bridge the gap between study variables in Indonesian economy especially State-Owned Enterprises (SOE). Another contribution is the unique context of Indonesian industry as such relationships has never been explored in this context before. Thus, current study is expected to provide several key policy insights and future research recommendations.

The aim of this research is to investigate and evaluate the potential influence of company size, profitability, and audit committee on the level of transparency of sustainability reports in banking companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses Sustainability Report as an independent variable and Company Size , Profitability, Institutional Ownership, and Audit Committee as dependent factors. The approach used in this research to determine the sample was purposive sampling, consisting of 38 samples of banking companies from financial reports and sustainability reports on the Indonesia Stock Exchange for three consecutive years from 2020–2022. The analysis method in this research uses statistical methods assisted by Eviews 12. The research results show that company size and institutional ownership have a significant effect on sustainability report disclosures, while profitability and audit committees are not significant on sustainability report disclosures.

The study of risk in Islamic banks emphasizes more on the general risk of Islamic banks, this general risk in Islamic banks arises from transactions unrelated to special transactions of Islamic banks. The profit and loss sharing system implemented by Islamic banks raises equity investment risk (EIR). This study uses the agency theory approach in explaining EIR. In the agency theory approach, the risk monitoring committee has the responsibility of evaluating and monitoring the risk management in Islamic banks. The characteristics of risk monitoring committee members can affect the capability of the risk monitoring committee to provide risk management assessments and policies and can affect the effectiveness of the risk monitoring committee in carrying out its duties and responsibilities. The study population was 109 Islamic banks spread across 18 countries in ASEAN and the Gulf Cooperation Council, where the sample was observed in 2021 during the peak of COVID-19. The results of this study indicate that the gender diversity of the risk management committee and the risk management monitoring committees expertise in accounting/risk management have a significant negative effect on equity investment risk.

One of the strengthening of the financial sector is through financing, therefore what factors are needed that can encourage financing growth. This study aims to analyze economic growth, assets and Non-Performing Financing affecting Islamic financing during the period Q1 2017 to Q4 2022. The research went through the unit root test stage, panel data estimation, then panel data regression was selected using the Fixed Effect Model method. Based on the results of the research, it was concluded that economic growth, assets and NPF together affect Islamic financing in Malaysia, Saudi Arabia, Bahrain, the United Arab Emirates and Qatar. Economic growth and assets have a positive and significant influence on financing. Meanwhile, NPF has a negative influence on financing. The higher the NPF will affect the quality of financing, so it can lower the banks health level.

Inequality is particularly relevant for public debates on the disaggregate implications of economic policies since they might have distinct effects across different segments of the population. Impact of monetary easing on inequality have recently attracted increasing attention especially in developing countries. This article examined the effect of open market operations on income inequality in Kenya. A quantitative research design method was adopted. The study utilized a quantitative cross-sectional data from the Kenya Continuous Household Survey Programme (KCHSP) for the years 2020 and 2021. Stepwise regression, forward selection model was executed with a threshold of 0.2. Further, the study was supported by Permanent Income Hypothesis, Kuznets Hypothesis and the modernization theory. Income inequality, measured by the Gini coefficient, was the dependent variable. Open market operations (repo, and reverse repo) was the independent variable in the model. The male headed households had a Gini coefficient of 0.58 while a Gini coefficient of 0.59 was attributed to female headed households, across the 47 counties. The results showed that open market operations (reverse repo) had a coefficient of 0.022, p=0.026< 0.05 which was positive and statistically significant at 5% level. The findings indicate that in order to effectively manage income inequality in the country, policymakers should adopt an interdisciplinary and multifaceted approach. This approach should take into account the differential impacts of various policy instruments on income distribution, with a particular focus on demographic segmentation. Additionally, policymakers should combine careful adjustments to monetary policy with targeted social and fiscal measures. These measures should be continuously informed by rigorous data analysis, with the aim of fostering a more inclusive and equitable economy.

Mix marketing is something that can carried out by the company for influence request will its products consist of on four groups, namely: product, price, promotion and place or channel distribution. Research purposes This is For Know the mix strategy marketing product savings plus (BNI Taplus), view factors considered customers in choose BNI Taplus products and see How influence mix marketing to level satisfaction customers. In measuring level satisfaction customers, there is four dimensions mix marketing among them product, price, place and promotion to satisfaction customers. Research methods this, that is study quantitative. Study quantitative is a research analysis in a way general use analysis statistics. Whereas type research used is type study survey, that is research that takes sample from One population and use questionnaire as tool basic data measurements. Sample in research This that is BNI Taplus customers at PT. Bank Negara Indonesia (Persero) Tbk KCP Wisma Bumiputera Jakarta as many as 50 respondents. The design used in study This is method descriptive analysis that is trying method look for description comprehensive about data, facts, events Actually about object research and for research data analysis This using multiple linear regression test, coefficient test determination, f-test, and t-test. Based on results research and f-test results (simultaneous) show that factors mix marketing influential positive to satisfaction customers. The results of the t-test (partial) are influential positive in a way significant to satisfaction customers is variable product, meanwhile variable price, place, promotion influential positive but no significant to satisfaction customers. Meanwhile, contribution variable mix marketing to satisfaction customers indicated by the coefficient determination already customized of 0.223 meaning that mix marketing (product, price, place and promotion) is influential to satisfaction customers amounted to 29.00% while the rest 71.00 % is influenced by other variables outside the model used by the author. Research result This getting R= 0.535 shows R is almost approach number 1, meaning between variable mix marketing (product, price, place and promotion) towards satisfaction customers have influence.

Small and Medium Enterprises (SMEs) contribute over 70% of jobs, contribute to GDP, aid industrial development, satisfy local demand for services, innovate and support large firms with inputs and services. However, the SMEs in Mombasa County are constantly faced with the threat of failure where three out five fails at infancy. The study investigated the influence of economic factors (taxation, finance access and wages and unemployment) on growth of SMEs in Kenya, in Mombasa County. The specific objectives of the study were; to explore the effect of taxation on growth of SMEs, to find out the effect of Financial Access on growth of SMEs, to determine the effect of wages on growth of SMEs operating, and to evaluate the effect of general unemployment on growth of SMEs operating in Mombasa County. This study employed the institutional theory of growth, the Schumpeter theory of growth and the Endogenous growth theory anchored the study. An explanatory research design was used so as to meet the research objectives. The target population was 54,245 registered SMEs and a sample size of 246 was derived using the Cochran, statistical formula. The list of registered SMEs in Mombasa formed the study population. A Systematic Random Sampling was used from a sample of 246 SMEs was drawn. Data was collected using a structured questionnaire. Multiple regression Analysis technique was the main technique to find the effect of social economic factors on SME growth. to analyze the data using the Statistical Package for Social Sciences with a significance level set at 0.05. Findings showed that SE conditions are just modest level. Correlation results showed that Taxation conditions (r=.344, p=.000), Financial Access (r=.430, p=.000), Wages affordability (r=.241, p=.000) are positively and significantly correlated with SME growth. Regression results showed that SE factors; Taxation conditions (=.268, p=.000), Financial Access ( =.383, p=.000), Wages ( =.182, p=.015) and Unemployment ( = -.170, p=.045) has significance effect on SMEs growth. Conclusions; Socioeconomic can reverse the current trend of high SMEs failure rate. Socioeconomic factors can buck the present trend of a high failure rate among SMEs. The study recommended that the county and national governments should implement measures enhancing tax benefits for SMEs such as utilizing the taxes prudently. Additionally, the SMEs should adopt strategies that enhance internal financial capabilities so as to incase their revenue streams. Moreover, it is recommended the SMEs to have a working and sustainable wage policy that is able to attracts and keeps talented workforce and therefore ensure continued business growth. By using a multi-sectoral approach, both local and national governments should prioritize and focus on short- and long-term policies that lower the rising rates of unemployment.

Islamic boarding schools as educational institutions as well as social institutions have a strategic role in building community independence. In reality, people often underestimate the role of Islamic boarding schools, assuming that Islamic boarding schools can only produce thinkers in traditional sciences, religionists and/or preachers. The aim of this research is to describe the role, economic activities, economic role and economic model of Islamic boarding schools in Indonesia. The analytical method used to achieve several research objectives is the descriptive method. It is stated that the descriptive method is a method for examining the status of a group of people, an object, a set of conditions, a system of thought or a class of events in the present. The aim of this research is to create a systematic, factual and accurate description, picture or painting of the facts, properties and relationships between the phenomena being investigated. The results show that Islamic boarding schools have a very important role in peoples lives in Indonesia. Islamic boarding schools have educational, social and economic roles. In the economic field, Islamic boarding schools have a significant role in creating jobs, increasing peoples income, welfare and quality of life in the form of education and health. Some Islamic boarding schools have their own economic models that can be adopted and used as Islamic boarding school economic models that create independence.

This study investigates the complex relationships between consumer perceptions, brand equity, and customer loyalty in the context of luxury brands using animal products in Northern Vietnam. Employing a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), we surveyed 228 luxury consumers in urban areas. Our findings reveal that consumer perceptions significantly influence all components of brand equity - brand awareness, brand associations, and perceived quality - which in turn strongly impact customer loyalty. Notably, brand equity partially mediates the relationship between consumer perceptions and customer loyalty. The study also uncovers the dual influence of cultural factors: traditional cultural values positively moderate the relationship between consumer perceptions and brand equity, while ethical concerns exert a negative moderating effect. These results contribute to the theoretical understanding of luxury consumption in emerging markets and provide practical implications for luxury brand management. Our research highlights the need for a nuanced approach in navigating the delicate balance between leveraging cultural heritage and addressing growing ethical concerns in the luxury sector.

Financial literacy and overconfidence are important investment considerations due to market complexity. This study examines how Financial Literacy, Overconfidence, Risk Tolerance, and Gender affect investment decisions in Bandung generation Z investors. This study uses a descriptive quantitative methodology to survey 121 Generation Z investors via questionnaire. SEM- PLS provides further evidence that financial literacy positively affects risk tolerance at a 5% significance level. At 5% significance, financial literacy positively affects investing decisions. Risk tolerance also positively affects investing decisions at a 10% significance level. Additionally, there is evidence that the impact of financial literacy on investment decisions is mediated by risk tolerance, with a significance level of 10%. Gender positively influences financial literacy and risk tolerance, with a 5% significance level. In addition, a significance level of 5% indicates that overconfidence has a substantial and advantageous effect on risk tolerance. With a 5% significance threshold, overconfidence positively affects investing decisions. Overconfidence and investing decisions are mediated by risk tolerance at 10%. Lastly, gender moderate overconfidences effect on risk tolerance with a 5% significance threshold. For overconfidence, gender has minimal impact. The complete analytical framework of this study combines financial knowledge, overconfidence, risk tolerance, and gender to explain individual investing decisions. This study seeks to help investors, particularly generation Z, make more logical and successful investment decisions by improving their financial literacy, regulating their overconfidence, and considering risk tolerance and gender.

Commitment can increase organizational ownership, performance, and retention with the ultimate goal of minimizing employees desire to leave the organization because high turnover costs result in costs that are never considered. This research aims to determine and analyze the influence of work engagement and job satisfaction on the organizational commitment of employees PT. Jakartana Tama Ciawi-Bogor, both partially and simultaneously. This research uses descriptive and verification methods. The sample in this study amounted to 161 people using non-probability sampling with a saturated sampling technique. Data collection techniques through distributing questionnaires. Data processing uses multiple linear regression analysis with SPSS Version 25.00. The research results show that work engagement t and job satisfaction positively and significantly affect organizational commitment, both partially and simultaneously.

This study aims to examine and provide empirical evidence on the influence of management accounting information systems on managerial performance with the impact of business strategy on LPDs (Village Credit Institutions) in South Denpasar district. Village Credit Institutions are financial institutions owned by the Pakraman Village, where their business activities focus on lending, collecting savings, and distributing them through effective and targeted credit to assist lower-middle economic groups. The development of LPDs has been rapid and continues to grow each year, with nearly every Adat/Pakraman Village in Bali having its own LPD. The success of a company in developing its business can be seen from the level of managerial performance. The availability of information enhances managements ability to understand the actual environmental conditions and helps identify relevant activities. The use of the business strategy variable is based on the premise that companies following different strategies will require different information characteristics. Therefore, aligning business strategy with the necessary information is expected to improve managerial performance.

In recent years, the concept of psychosocial risks has assumed enormous importance in working life. Indeed, PSR at work has become almost synonymous with work life and more specifically work stress, and it is widely accepted that work experiences can have a major impact on the psychological health of employees. Psychological risks are the human pressures that arise as a result of implementing an organizations strategy, and take different forms such as anxiety, pressure, violence, mental load and poor communication, musculoskeletal disorders and other pressures that are transmitted differently among employees depending on their position in the organization. Thus, mental health is an integral part of health and a state of happiness. In this state, a person can achieve self-actualization, overcome the normal pressures of life, engage in productive work and contribute to community life. Its degree is determined by social, psychological and biological factors. In the workplace, it is associated with psychosocial risk (PSR), which can cause a variety of discomforts and negative emotions about work. The assessment of PSR in the workplace is necessary, their identification allows to take preventive measures to have an objective impact on absenteeism, performance, productivity and health of workers and organizations In this sense, the objective of this work is to evaluate the prevalence of work-related psychological organizational constraints in the group of practicing teachers based on the Karasek model. This is a cross-sectional survey with data from 100 qualified teachers in elementary school, secondary schools and universities. The respondents were informed in advance of the purpose of the survey and the anonymity of the data. They are teachers, men and women of all ages, different learning levels, different cycles, different teaching professions and different levels of experience.