Financial intelligence is the ability to manage the resources owned so that they can be converted into real wealth that can generate sustainable income. This concept is growing along with the increasing need for individuals to achieve financial independence, as exemplified by the iconic figure Steve Jobs, who despite not completing formal education, managed to build Apple Inc. and had a net worth of 5.1 billion US dollars in 2009. This Community Service activity is held online and is aimed at Indonesian Migrant Workers (PMI) in Hong Kong. The main objective of this activity is to provide additional insight and education about financial intelligence to PMI, so that they can manage their income more wisely and return to their homeland without having to worry about their financial condition in the future.

The escalating bilateral tensions between the world`s two largest economies have entered a critical phase, marked by the recent decision of the United States to impose additional tariffs on Chinese imports. In response to these protectionist measures, China subsequently announced retaliatory trade restrictions, resulting in the global economy entering a new phase of uncertainty. This study examines how Vietnamese firms are strategically reshaping their business model innovation within the evolving US-China trade war and seizing the opportunities toward higher firm performance. Our findings indicate that regulation and surveillance, geopolitical issues and warfare, tariff volatility, customer purchase power, and political philosophy orientation have a significant impact on Vietnamese firms reshaping business model innovation and achieving higher firm performance amid the current international political and economic environment. Addressing the current US tariff turmoil is not the only way to drive business model innovation for Vietnamese companies, but they also need a series of important links in promoting the progress of scientific international management.

This study examined the factors influencing economic growth in Central Sulawesi using François Bourguignons PGI Triangle theory (Poverty, Growth, and Inequality). Despite high economic growth, persistent poverty, inequality, and unemployment indicated developmental imbalances. The research highlighted an anomaly where rapid growth coexisted with severe socio-economic disparities. The study introduced a novelty approach by modifying Bourguignons model to include unemployment (Okums law) and applying the Lagged Adjustment Growth (LAG) framework to assess delayed effects. Using panel data from 12 districts and 1 city between 2016 and 2021, the Random Effect Model (REM) was selected based on Chow, Hausman, and Lagrange Multiplier tests. The findings revealed that inequality and unemployment significantly hindered economic growth, while Gross Domestic Regional Product (GDRP) had a positive effect. Poverty, however, exhibited a negative but statistically insignificant relationship with growth. These results underscore the need for inclusive growth policies to reduce inequality and foster sustainable development.

This study examines the impact of renewable energy consumption on economic growth and carbon emissions in India over the period 2000–2023. Using annual time-series data sourced from the World Bank, IEA, and MNRE, the analysis employs the Autoregressive Distributed Lag (ARDL) bounds testing approach to investigate the short-run and long-run relationships among GDP, renewable energy consumption and CO2 emissions per capita. Stationarity tests (ADF and PP) confirmed a mixed order of integration, validating the ARDL model application. The findings reveal a positive and significant impact of renewable energy consumption on economic growth, while carbon emissions negatively affect GDP performance. The Error Correction Term (ECT) confirms rapid convergence towards the long-run equilibrium. Diagnostic tests indicate that the model is free from serial correlation, heteroscedasticity and structural instability. Policy recommendations include scaling up renewable investments, promoting decentralised renewable systems, modernising energy storage infrastructure, and implementing carbon pricing mechanisms. Examples from Germany, Sweden, Bangladesh, and Australia provide practical lessons for Indias transition to a low-carbon economy. The study adds to the empirical evidence on the green growth nexus and offers actionable insights for policymakers striving toward sustainable development.

Performance is an urgent matter that needs attention in every institution, both government and private institutions. Increasing competition requires every organization to perform better. This paper aims to determine the impact of work discipline, TPP on motivation and performance. The population of this study was all State Civil Apparatus in the Jember Regency DPRD Secretariat totaling 34 employees with a sample size. Purposive sampling is used as a method in sampling. The method is by taking certain criteria that have been determined by the researcher. This study uses the WARPPLS 3.0 application. The results of the validity and reliability tests show that all variables used in this study, such as work discipline, additional income, work motivation and performance, show validity values above 0.5 and reliability values above 0.6. The results of this study are that performance is not influenced by work motivation. Additional income can actually have a positive impact on performance. Employee motivation can increase performance. Employee work discipline can increase motivation and performance. Additional employee income has an effect on work motivation. Work motivation becomes an intervening factor and the results have a positive effect on discipline on performance. Additional employee income has an effect on performance through work motivation at the Jember Regency DPRD Secretariat.

Petroleum products are integral to todays economies, as they significantly influence consumer purchasing decisions as a result of the important role they play in transportation, energy, and various industrial sectors. While methods such as targeted marketing, sustainability initiatives, and pricing strategies have been employed to improve consumer buying intentions, a reduction in such purpose has been observed. This drift may be linked to weak corporate brand equity, which weakens consumer trust and loyalty. In areas such as Lekki in Lagos, it is imperative to examine how corporate brand equity impacts consumer decisions with respect to petroleum products, as a favorable brand image can significantly impact purchasing behavior. The research utilized a survey design. The studys population consisted of 10,500 customers from selected petroleum outlets in the Lekki corridor of Lagos State. A sample size of 520 was established using Taro Yamanis calculation. Data were gathered using a structured questionnaire; the reliability coefficients, measured by Cronbachs alpha, spanned from 0.71 to 0.85 across various constructs. The results were analyzed using the Statistical Package for the Social Sciences (SPSS). The results indicated that corporate brand equity significantly influences customers purchase decisions of the chosen petroleum outlets in the Lekki area of Lagos State (R = 0.530; R² = 0.280; F-stat (1, 435) = 169.575). The research concludes that corporate brand equity has a significant impact on customers purchasing decisions at petroleum stations in the Lekki area of Lagos State. It is recommended that petrol service stations in Lekki focus on consistent branding, high-quality customer service, and a guarantee of quality to strengthen their brand equity.

Nigeria has continued to experience a persistent energy crisis marked by limited access to clean, affordable, and reliable energy, which poses significant risks to public health and overall well-being. This study investigated the effect of energy poverty on life expectancy in Nigeria. Time series data for the period covering 1981 to 2023 was used. Using the Autoregressive Distributed Lag (ARDL) estimation technique, the study examined both the short-run and long-run impacts of energy poverty on life expectancy. The results revealed that energy poverty has a statistically significant and negative effect on life expectancy in both the short and long term, indicating that prolonged energy deprivation continues to undermine the health and longevity of the Nigerian population. Based on these findings, the study recommends that the Nigerian government and relevant stakeholders prioritize energy sector reforms aimed at expanding access to modern energy services, particularly in rural and underserved communities. Investment in renewable energy, improvement of electricity infrastructure, and implementation of policies that promote energy affordability are critical. Such interventions are essential not only for enhancing energy security but also for improving public health outcomes and achieving sustainable development goals, particularly those related to health and energy.

This study examines the causal relationship between financial development and economic growth (i.e., the finance-growth nexus) in India from 1970 to 2020. It is motivated as understanding the relationship between financial development and economic growth is crucial for policy formulation, particularly in emerging economies like India. Assuming the potential non-linearity of Indias finance-growth nexus, we employ Autoregressive Distributed Lag (ARDL) and Vector Autoregression with Exogenous Variables (VARX) cointegration techniques. It is also investigated how key control variables—carbon emissions, globalization, and government expenditure—affect this nexus. Economic growth is measured by real per capita GDP, while financial development is proxied by two indicators: financial depth (the ratio of private credit to GDP) and financial efficiency (the ratio of private credit to total deposits), which is one invention of this study. Using both ARDL and VARX techniques, our findings reveal a bidirectional and non-linear relationship between financial development and economic growth, irrespective of the financial development proxy used. This bidirectional relationship highlights the intertwined nature of economic growth and financial development, suggesting that policies targeting either must consider the implications for the other, particularly within the current context of sustainable development and globalization.

The relevance of Macroeconomic Imbalance Procedure (MIP) Scoreboard indicators in predicting financial crisis risk is explored in this study, with particular attention paid to how they relate to the Country-Level Index of Financial Stress (CLIFS). We apply Random Forest and Gradient Boosted Trees models in TIBCO Statistica to data from 2002 to 2021, providing a novel method of research by combining country-level financial stress indices with indicators of internal and external imbalances. The findings demonstrate that while Gradient Boosted Trees provide better predictive performance, Random Forest offers steady error rates with less overfitting. However, the latter tend to underestimate extreme values and overestimate small ones, highlighting areas for improvement. This papers novelty lies in its interdependent analysis of these indicators, presenting a new framework for studying macroeconomic imbalances and crisis risks. The findings suggest that additional factors influencing CLIFS remain unexplored, providing avenues for further research to refine predictive models for financial crises.

This research aims to obtain empirical evidence and analyze good Corporate Governance moderating Green Intellectual Capital, Firm Performance, and Enterprise Risk Management with the Sustainability Performance of ESG Leaders Index Companies on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research with an associative method, the data used is secondary data in the form of financial reports containing numbers and then testing and describing or providing an overview of the results. The sample selection in this research used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this research is ESG Leaders index companies listed on the Indonesia Stock Exchange in 2021 - 2023, totaling 30 companies. The sample obtained was 24 companies with a research year of 3 years, the total research data obtained was 72. The results of this research show that green intellectual capital has a positive influence on sustainability performance, company performance has a positive influence on sustainability performance, company risk management has no influence on sustainability performance, good corporate governance can strengthen green intellectual capital with sustainability performance, good corporate governance can strengthen company performance with sustainability performance, good corporate governance cannot moderate company risk management with sustainability performance.

Workplace dialogue is a crucial mechanism for building harmonious, stable, and progressive labor relations within enterprises. As the representative organization of workers, trade unions play a central role in promoting and implementing effective workplace dialogue. This article analyzes and compares the role of trade unions in workplace dialogue across different types of enterprises in Vietnam, including state-owned enterprises, private enterprises, and foreign-invested enterprises (FDIs). The paper further clarifies the differences in trade union roles depending on whether employers support or oppose union activities. Research findings indicate that, aside from factors such as competence, skills, determination, and commitment of union officials, the proactivity, effectiveness, and influence of trade unions in workplace dialogue largely depend on enterprise ownership type, labor relations dynamics, management models, and corporate culture. Based on these insights, the paper offers several recommendations to strengthen the role of trade unions in workplace dialogue, aiming toward the development of more democratic and sustainable labor relations.

Open innovation has an essential impact on innovation activities and the competitiveness of MSMEs. Apart from that, it is an exciting topic for academics and practitioners. Open innovation practices and human capital are more frequently discussed in large companies from a developed country perspective and are associated with higher business performance. However, the influence of the open innovation paradigm on human capital and its consequences on business performance in the context of developing countries have yet to be thoroughly explored. This research aims to analyze the influence of human capital and innovation culture in supporting open innovation practices on business performance. This research was conducted on MSMEs in Padang City, West Sumatra, Indonesia. Using quantitative methods, samples were taken using purposive sampling of as many as 200 MSME actors in Padang City. The findings in this research are that there is a positive and significant influence of human capital on open innovation, innovation culture on open innovation, and open innovation on business performance. Open innovation has also successfully mediated the relationship between human capital and business performance and innovation culture with business performance. The results of this research have important theoretical and practical implications for policymakers and MSME actors. These findings underscore the importance of human capital and innovation culture on business performance through open innovation. To improve MSMEs performance, managers/owners must simultaneously strive to increase human capital and innovation culture through open innovation practices.

Strategic planning is interlinked with the entire fabric of management. It is a function and concern of managers at all levels in an organisation. The objectives of this paper is to review strategic planning to explore the conceptual foundations of strategic planning. This study adopts a qualitative method based on an extensive literature review. This study reveals that there are two types of management: that which is completed at the highest of an organisational structure is strategic management; everything else is operational management. Based on the extensive literature review, this study also tries to provide a better understanding regarding the term of strategic planning. It also explains the history of strategic planning from several perspectives.

This paper presents an actuarial analysis of healthcare expenditures and utilisation patterns across Nigerias Northwestern states. While prior research has examined out-of-pocket expenditures, a actuarial analysis of disease patterns and cost drivers remains critical for evidence-based policymaking. Using retrospective health insurance claims data from over sixty thousand enrollees nationwide, the study estimates nationwide healthcare utilisation rates and costs across disease categories, age groups, and gender using ICD-II classification, supplemented by regional accessibility surveys. Results indicate diseases of the circulatory and endocrine systems are among the most utilised and costly, with older adults incurring the highest healthcare expenses. Budget analysis reveals wide disparities in health spending among states. The analysis underscores the important of actuarial modelling in guiding resource allocation, forecasting financial needs, and informing health financing reforms. The findings call for risk pooling, equitable budgeting, and the development of sustainable state health insurance schemes to reduce financial burden and improve healthcare access.

This study aims to explore how product quality influences marketing performance, with product innovation acting as a mediating factor. The guitar makers in Serenan Sukoharjo made up the population and sample for this study, and there were 90 responders in all. A questionnaire is used in the data collection process. The data analysis approach uses PLS, a structural alignment type (SEM) method based on variation aspects. From the lesson, innovation is contributed from market orientation. Innovation is optimally contributed from quality goods. The distribution element component contributes dominantly to sales performance. Sales performance is contributed from market orientation. The quality of goods contributes dominantly to sales success. Marketing performance is greatly impacted by the innovation variables outcomes. Market orientation and marketing success can be positively and strongly mediated by innovation, according to the mediation results. The findings of the mediation demonstrate that innovation has the ability to significantly and favorably mediate the relationship between marketing performance and product quality.

This article will summarize the provisions of criminal law on handling alcohol concentration violations currently in Vietnam. In which, the author analyzes the current application and practice of these provisions in fact. The author also points out the limitations and disadvantages in the implementation process of these provisions. From there, the author makes proposals on the necessity of criminalizing the violation of alcohol concentration exceeding the prescribed threshold even when there are no consequences and some recommendations requesting competent authorities to criminalize this behavior in the Penal Code

Small and Medium Enterprises (SMEs) play a crucial role in driving the global economy, but are often faced with major challenges in responding to rapid market changes. Limited resources, volatile business conditions and high levels of competition require SMEs to develop effective adaptive strategies. Operational flexibility is a key factor that enables SMEs to adjust to these changes. However, previous research shows that there is a gap in understanding the application of operational flexibility in improving business efficiency. Furthermore, there are not many in-depth studies that address how adaptive organizational culture interacts with operational flexibility to build competitive advantage, especially for SMEs in emerging markets. This study aims to answer two key questions: How does operational flexibility support SMEs in dealing with market changes and improving business efficiency? How does the synergy between adaptive organizational culture and operational flexibility contribute to creating competitive advantage for SMEs? Using the Systematic Literature Review (SLR) method, this study analyzed 18 primary sources selected based on specific quality and relevance criteria. The study results show that operational flexibility helps SMEs respond more quickly to market changes through optimizing resource use and strategic decision-making. It also supports improved operational efficiency by facilitating the adoption of innovative technologies and the adjustment of business strategies to market needs. Moreover, the interaction between operational flexibility and an adaptive organizational culture - enriched by values such as collaboration, innovation and learning - plays a role in building dynamic capabilities that strengthen SMEs competitiveness. This study makes a significant contribution to the literature by expanding the understanding of the role of operational flexibilit y and adaptive culture as strategic elements in improving SME performance. The main recommendation of this study emphasizes the importance of integrating operational flexibility with the development of an adaptive organizational culture as a holistic approach to strengthen the competitiveness of SMEs amid increasingly fierce market competition.

This study examines the impact of Shopee PayLater—a buy-now-pay-later service offered by the Shopee marketplace, also known as SPayLater—and lifestyle on purchasing decisions, with religiosity as a moderating variable. The research focuses on Shopee users aged 17 and above in Mataram City who have made transactions using Paylater. Primary data was collected through an online questionnaire (Google Forms) from 100 respondents and analyzed using SmartPLS 4. The findings reveal that SPayLater and lifestyle positively influence purchasing decisions. However, religiosity does not significantly moderate the relationship between SPayLater/lifestyle and purchasing decisions. This suggests that consumers religious beliefs do not alter the effect of Paylater usage or lifestyle factors on their credit-based purchasing behavior. These results contribute to the understanding of digital consumer behavior and provide insights for e-commerce platforms in designing targeted marketing strategies, particularly in markets where religiosity is presumed to influence financial decisions.

This study aims to identify the challenges faced by tour guides in Indonesia and formulate strategies to improve their service quality. The research adopts a quantitative approach with a descriptive design, using data collection through questionnaires distributed to 200 purposively selected tour guides. The data were analyzed using descriptive statistics and linear regression tests. The results reveal that the main challenges faced by tour guides include low economic welfare, limited opportunities for formal training, and competition with unlicensed tour guides. Tour guides also reported that high workloads and uncertain working hours added to the complexity of their tasks. To improve service quality, the strategies most valued by respondents include providing better incentives or compensation systems, continuous training, and strengthening regulations and licensing for tour guides. Hypothesis testing results show that economic welfare and work experience significantly influence service quality. Based on these findings, it is recommended that tour guides enhance their skills through ongoing training, tourism destination managers provide training facilities and improve tour guide welfare, and travel agents collaborate to ensure licensing and welfare for tour guides. Collaboration among stakeholders is needed to create a more professional and sustainable ecosystem in Indonesias tourism industry.

This study critically examines the imperative for enhanced working capital management (WCM) among Ghanaian firms, with a particular focus on the performance of manufacturing and distribution companies listed on the Ghana Stock Exchange (GSE) between 2003 and 2015. Addressing a significant gap in the extant literature, the research investigates the nexus between working capital management, trade credit, and firm performance within the underexplored Ghanaian context. A quantitative analysis was conducted on panel data from 18 purposively sampled firms using Pearson correlation and multiple regression techniques, while controlling for firm-specific effects. The empirical findings indicate that, among the components of WCM, only the average collection period demonstrates a statistically significant and causal impact on return on assets (ROA). Complementary qualitative insights gathered through interviews with industry practitioners reveal a strong consensus on the pivotal role of effective WCM in enhancing firm profitability. The study concludes with practical recommendations aimed at strengthening working capital strategies to improve the financial performance of firms operating in emerging economies such as Ghana.

This research aims to analyze the determinants of Micro, Small, and Medium Enterprises (MSMEs) decisions in using e-commerce in Nganjuk Regency. Using the UTAUT Theory (Unified Theory of Acceptance and Use of Technology) approach, this research uses variables on the influence of performance expectations, business expectations, social influences, and facility conditions on MSMEs decisions in adopting e-commerce platforms. The method used was a quantitative method, with 355 MSMEs as respondents. The results of the analysis show that all the factors studied have a significant influence on the decision to use e-commerce, with performance expectations and business expectations as the main drivers. However, challenges such as limited infrastructure and lack of digital skills are still obstacles for MSMEs in utilizing e-commerce optimally. This research concludes that to increase e-commerce adoption, support from the government is needed in terms of training and infrastructure development. By utilizing e-commerce, MSMEs in Nganjuk Regency can expand their markets, increase operational efficiency, and compete better in the digital era.

In the school context, organizational commitment greatly affects the quality of teaching, interaction between teachers and students, and overall academic progress. This study aims to analyze the effect of compensation and work environment on organizational commitment mediated by job satisfaction in high schools. This research uses quantitative methods and is analyzed using structural equation modelling partial least squares (SEM-PLS). The number of respondents in this study was 58 because the target of this study was non- permanent teachers. The results of this study indicate that compensation has a positive insignificant effect on organizational commitment, compensation has a positive significant effect on job satisfaction, (3) work environment has a negative insignificant effect on organizational commitment, work environment has a positive insignificant effect on job satisfaction, job satisfaction has a significant positive effect on organizational commitment, job satisfaction mediates the relationship between compensation and organizational commitment, job satisfaction does not mediate the relationship between work environment and organizational commitment. Furthermore, future research can also conduct a comparative study with permanent teachers to ascertain the established or otherwise relationship of the research constructs..

This study aims to examine the influence of brand image and electronic word-of-mouth (e-WOM) on consumer purchasing decisions at Mie Gacoan restaurants in Jakarta. As a rapidly growing fast-food brand among urban youth, understanding the factors that shape customer preferences is essential for sustainable marketing strategies. Employing a quantitative research approach, this study uses multiple regression analysis to assess the impact of brand image and e-WOM on purchase decisions. Data were collected from 200 respondents selected through purposive sampling based on criteria of age and purchase frequency. Validity and reliability tests confirmed that the instruments used were statistically sound. The findings reveal that both brand image and e-WOM have a significant and positive effect on purchasing decisions, with brand image showing a stronger influence. The R-square value of 0.489 indicates that nearly half of the variation in purchase decisions can be explained by the two independent variables. These results suggest that brand perception and digital reviews are vital in shaping consumer behavior. It is recommended that customers share positive experiences online, while Mie Gacoans management should maintain a strong brand image and actively manage digital engagement to build trust and loyalty. This research contributes to the literature on digital marketing in the fast-food industry and provides strategic insights for brand managers.

The increasingly rigorous business competition in the higher education industry requires every private university to improve its competitiveness by utilising all available resources. This study aims to examine the determinants of competitive advantage by mediating the performance of A-accredited and excelled study programmes at private universities in LLDIKTI Region III. The factors studied include lecturer competence, organisational commitment, and application of information technology. The research method used is a survey to the object of this research, namely all Study Programs at Private Universities that have A and Excelled Accreditation under the LLDIKTI Region III Jakarta, with a total of 314 Study Programs and a sample size of 250. Data were analysed using multiple regression analysis and path analysis. The results showed that the performance of A-accredited and excelled study programmes mediated the relationship between the determinants of competitive advantage and competitive advantage itself. The managerial implication of this research is that private universities in LLDIKTI Region III can increase competitive advantage through improving the performance of A and excelled accredited study programmes and the determinants of competitive advantage that have been studied.

In the era of the digital economy, digital transformation (DT) has become a critical approach for firms to gain competitive advantages in the context of intense and dynamic market competition. Companies across almost all industries have undergone or are currently undergoing digital transformation. Due to their limited resources and capabilities, the digitalization process of small and medium-sized enterprises (SMEs) tends to be relatively slow. It is, therefore, crucial to identify the key factors and mechanisms that affect the success of digital transformation for SMEs, in order to optimize the allocation of their resources. However, there is a notable lack of research on the digital transformation of SMEs. To address this literature gap, the purpose of this study is to discover the key factors influencing digital transformation adoption in SMEs. From a holistic perspective, the authors have identified nine key factors across three dimensions: technology, organization, and environment. Based on the Technology-Organization-Environment framework and Diffusion of Innovation theory, the study constructed an action mechanism model. Structural equation modeling was used to analyze data collected from 594 SMEs in Thanh Hoa, Vietnam. The results show that technological and environmental factors have a positive impact on organizational capabilities, which in turn promote the success of digital transformation adoption in SMEs. Organizational capabilities were found to play an intermediary role in the influence of technological and environmental factors on digital transformation adoption. Additionally, the study found that employee skills positively moderate the relationship between organizational capabilities and the success of digital transformation adoption.

This study examines the role of strategic reward and recognition systems in talent management and their influence on employee engagement, job satisfaction, and retention. While financial incentives remain important, modern organisations increasingly adopt non-monetary rewards such as recognition programs and career development opportunities to foster long-term motivation and loyalty. Findings indicate that well-structured reward systems enhance engagement, job satisfaction, and retention, even in competitive labor markets. However, emerging economies like Nigeria face implementation challenges due to limited resources, leading to higher turnover rates among skilled employees. Through a literature review and thematic analysis, this research identifies best practices for integrating rewards into talent management frameworks. Key insights reveal that organisations must tailor reward systems to employee preferences while addressing structural barriers to implementation. A holistic approach balancing monetary and non-monetary incentives proves most effective in sustaining engagement and reducing attrition. Additionally, fostering a culture of recognition strengthens organisational commitment and performance. The study underscores the need for adaptive reward strategies that align with global standards while accommodating local workforce dynamics. By modernising compensation frameworks and leveraging recognition as a motivational tool, organisations can retain top talent, improve productivity, and gain a competitive edge. Recommendations include adopting personalised reward structures, investing in leadership training for effective recognition practices, and utilising technology to enhance transparency in hybrid work environments. These measures ensure reward systems remain relevant, equitable, and impactful in diverse organisational contexts.

This study aims to analyze family financial management using an integrative approach that combines financial literacy, financial behavior, and socio-cultural factors. The method employed is a literature review with a systematic approach and triangulation for validating the findings. Literature sources were obtained from various international academic databases and accredited national journals, focusing on research related to family financial management from 2000 to 2024. The results of the study indicate that family financial management is a complex phenomenon influenced by the interaction between financial literacy, financial behavior, psychological factors, and socio-cultural elements. High financial literacy plays an important role, but behavior change supported by psychological factors such as self-control and active planning is key to successful financial management. Additionally, socio-cultural and demographic factors also influence family financial decision-making. The conclusion of this study is that family financial management requires a multidimensional approach, involving literacy, behavior change, and psychological factors. Recommendations include the need for educational programs that focus on actual behavior change, integration of psychological aspects, contextualizing educational materials according to local culture, and emphasizing long-term financial planning with a differentiated approach for various family segments.

This research explores the historical evolution of accounting practices in Yoruba Land, Nigeria, from pre-colonial times to the present day. Yoruba society, characterised by a rich cultural heritage and a dynamic economy, developed sophisticated indigenous systems for resource management and trade. These early practices, deeply rooted in oral traditions and communal structures, emphasized transparency and accountability, utilizing methods like symbolic representation and mnemonic devices. The arrival of colonialism and the transatlantic slave trade significantly impacted this evolution, introducing Western accounting methods and reshaping the Yoruba economy. This era saw a gradual integration of European principles, such as double-entry bookkeeping, with existing local practices. The post-colonial period brought further transformation, driven by modernization and globalization. The establishment of professional accounting bodies, like the Institute of Chartered Accountants of Nigeria (ICAN), and the adoption of international standards, such as IFRS, led to the professionalization of accounting in the region. Despite these modern developments, traditional practices persist, particularly among small-scale enterprises, illustrating the enduring influence of Yoruba cultural norms. This research examines the interplay of these indigenous traditions, colonial influences, and post-colonial innovations, highlighting how accounting practices in Yoruba Land have adapted to changing economic landscapes while maintaining a unique identity. It also emphasizes the crucial role of accounting in driving economic growth and ensuring financial stability in the regions dynamic development.

Purpose: The aim of this study was to investigate the effect of Cashless transactions on the Financial performance of MSMEs at Carousel Shopping Mall, Lusaka Zambia Methodology: A descriptive cross-sectional research design was employed, Using Stratified sampling a sample of 138 MSMEs at Carousel Shopping Mall in Lusaka, Zambia were selected. Major statistical tools of analysis included summary statistics of percentages, Pearson correlation and multiple regression analysis. All tests were conducted at 0.05 level of significance. Findings: The findings underscore the importance of mobile money and internet banking services in enhancing the financial performance of MSMEs in a cashless economy. The study provides valuable insights for policymakers, business owners, and researchers on the benefits and challenges of adopting cashless payment systems

This study aims to analyse the influence of organisational culture, organisational support and work experience on organisational commitment to contract workers at the East Rinjani Forest Management Unit, East Lombok Regency. This research uses associative quantitative methods. The location in this study is at the East Rinjani Forest Management Unit (BKPH) Office located at Jln. Paokmotong-Kotaraja No.45, Masbagik District, East Lombok Regency, West Nusa Tenggara. The population involved in this study were all contract workers of the KPH Rinjani Timur Balai, totalling 42 people who had been spread across the BKPH office and 6 resorts in the East Lombok region. This research was analysed using multiple regression analysis models with SPSS 26 for windows. The results of this study indicate that 1. Organisational culture has a direct positive effect on organisational commitment, this shows that a good organisational culture will improve organisational commitment, the better the organisational culture, the higher the organisational commitment of contract employees of BKPH Rinjani Timur. 2. Organisational support has a direct effect on organisational commitment, this shows that the higher the organisational support provided by BKPH Rinjani Timur to its employees, especially contract employees, the higher their organisational commitment will be. 3. Work experience has a direct effect on organisational commitment, this shows that if contract employees have previous work experience, eating will make organisational commitment higher, which means that if the work experience is high, the higher the organisational commitment that exists in the contract employees of BKPH Rinjani Timur.

This study explores the role of digital marketing in enhancing financial services in Palestine, focusing on customer engagement, satisfaction, and service adoption. A mixed-methods approach was employed, combining quantitative data collected from 300 structured survey responses with statistical analysis—namely, descriptive statistics, chi-square tests, and regression modeling—and qualitative case studies from local banks. The analysis reveals a statistically significant relationship between online banking frequency and customer satisfaction, with social media identified as the most influential digital marketing channel. Although digital marketing exposure had a mixed effect on satisfaction, its overall impact on account openings and brand engagement was notable. The study concludes that well-targeted digital marketing strategies—particularly on social platforms—can significantly improve customer acquisition and retention in Palestinian financial institutions. However, infrastructural, and regulatory challenges must be addressed to realize the full potential of digital financial inclusion.

Women play a significant role in Vietnams development, particularly in agriculture. They have greatly contributed to rural economic growth and are actively engaged in agricultural production. Historically, women have managed the majority of agricultural output at the community level. However, their contributions have not received official recognition. This research aims to explore the potential causes of sex inequality in agriculture, examine the contributions of women, and highlight their involvement in agricultural activities in Don Duong District, Vietnam. Assessing womens roles is crucial to understanding the gender imbalance in agriculture at the local level and to investigate factors such as the influence of feudal ideologies that value men over women, gender discrimination, and societal awareness of gender equality. This study seeks to identify the causes of sex inequality in Don Duong District and assess its economic impact on the province. A qualitative approach was used, focusing on one-on-one interviews with selected women in the district. The findings revealed that women are the primary workforce in agriculture, spending more time on farms and earning more income than men. However, they face challenges in decision-making and land ownership due to traditional barriers, including cultural preference for men and persistent gender inequalities. Through this study, women in agriculture had the opportunity to express their concerns about sex inequality and offer input on strategies that could effectively address this issue and help them gain more recognition in society.

The development of IT (Information Technology) management is influenced by the involvement of owners, owner participation, owner background, and company conditions, this is a factor that affects the progress of IT management. The purpose of this study is to find out: Owner participation factors affect the progress of IT management in MSMEs in Surakarta. The ownership involvement factor affects the progress of IT management in MSMEs in Surakarta. The condition of the owners organization affects the progress of IT management in MSMEs in Surakarta. The owners background factor affects the progress of IT management in MSMEs in Surakarta. The factors of participation, involvement, conditions, and background of the owner affect the progress of IT management in MSMEs in Surakarta. The MSME research population in Surakarta is 40 MSMEs. Data was collected through questionnaires. Data analysis used t-test and F-test techniques. The conclusions of the research results are: (1) The variable of owner participation is proven to have no influence on the variable of information technology development. (2) The variables of owner involvement affect the variables of information technology development. (3) The variables of organizational conditions have no effect on the variables of information technology development. (4) The background variable of the owner has no effect on the variable of information technology development. (5) The results of the independent variables together have no effect on the dependent variables.

The rapid development of information technology and mobile applications has become a trend in facilitating various daily activities, including in terms of health services. The K24KLIK e-pharmacy application is one form of digital health technology advancement. This study aims to determine the effect of e-service quality and e-trust on e-customer satisfaction and e-customer loyalty of K24KLIK e-pharmacy users in Indonesia. The research method used is a survey with a quantitative approach, where data is collected through a questionnaire distributed to consumers who have made transactions 2 or more times within a period of 6 months on the K24Klik application. The number of respondents used as samples is 300 respondents. The data is processed using the SEM-PLS analysis technique with the Smart PLS application version 4.0. The results of the study found that e-service quality (website appearance, ease of use, reliability, security, personalization, fulfilment and responsiveness) has a positive and significant effect on e-satisfaction, e-trust has a positive and significant effect on e-satisfaction, e-trust has a positive and significant effect on e-loyalty, and e-satisfaction has a positive and significant effect on e-loyalty. The results of this study are expected to provide insight into the importance of e-service quality and e-trust for customer satisfaction and loyalty in the context of e-pharmacy services. The results of this study also provide managerial implications for e-pharmacy managers to improve service strategies and build better relationships with customers, in order to increase competitiveness and business sustainability in the digital era.

This study aims to investigate the influence of Green Human Resource Management (Green HRM) on Environmental Performance, mediated by Green Motivation and Green Innovation at PT PLN NP UP Sebalang. The research is essential due to the critical role of Green HRM practices in addressing global demands for environmental sustainability, especially in the electricity generation industry, which is currently transitioning towards clean energy. The research was conducted through a survey method utilizing questionnaires involving 126 respondents from the companys employees. The collected data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The findings of this study support the proposed hypotheses, demonstrating that Green HRM positively and significantly affects Environmental Performance. Additionally, Green Motivation and Green Innovation mediate the effect of Green HRM on Environmental Performance. Thus, effective Green HRM implementation not only directly enhances environmental performance but also actively motivates employees to engage in environmentally friendly activities and fosters eco-friendly innovations. Based on these results, it is recommended that companies seeking to enhance their environmental performance should strengthen and integrate Green HRM practices with strategies focused on boosting employee motivation and promoting green innovations.

The performance of functional judicial administrative officers at the Supreme Court of the Republic of Indonesia plays a strategic role in ensuring the efficiency and effectiveness of the judicial system. Competence and workload are presumed to influence employee performance, while motivation may serve as a mediating variable in this relationship. However, to date, there has been no specific study investigating this relationship within the context of the Supreme Court of Indonesia. Therefore, this study aims to analyze the influence of competence and workload on the performance of functional judicial administrative officers, with motivation as a mediating variable. This study employs a quantitative approach using a survey method. The research sample consists of 175 functional judicial administrative officers at the Supreme Court of Indonesia, selected through a stratified random sampling technique. Data were collected using a five-point Likert scale questionnaire covering four main variables: (1) Competence, measured through indicators of disposition, technical skills, work fundamentals, problem-solving, and communication; (2) Workload, assessed by indicators such as work pressure, long working hours, inability to meet job demands, impact on personal life, difficulty concentrating, and fatigue; (3) Motivation, comprising intrinsic and extrinsic motivation dimensions; and (4) Employee Performance, evaluated based on task performance, adaptive performance, and contextual performance. Data analysis was conducted using regression statistical methods and the Sobel test to examine the mediating effect. The results indicate that competence has a positive and significant influence on employee performance. Workload also affects performance, although its impact varies depending on the intensity of the workload. Motivation is proven to mediate the relationship between competence and performance, as well as between workload and performance. The main conclusion of this study is that enhancing competence and optimizing workload management can improve employee performance, especially when supported by high levels of motivation. These findings have implications for human resource management policies at the Supreme Court of Indonesia, particularly in efforts to enhance employee effectiveness and productivity.

The importance of ESG in global finance marks a shift from valuing companies solely on financial metrics to assessing them through environmental, social, and governance lenses, with Vietnam embracing this trend amid rapid development and policy reforms like green bond growth and sustainability strategies. Despite this progress, ESG transparency among Vietnamese firms remains inconsistent and often symbolic, with limited standardization and strategic engagement, especially among SMEs. This study addresses a gap in the literature by investigating governance transparency from an investor perspective, emphasizing its potential as a strategic asset that influences brand reputation and investment decisions, moderated by digitalization and ESG awareness. Through a survey of 402 investors with survey data processed through PLS-SEM, the study shows that governance transparency can lead to higher brand reputation and thus higher investment intention. In addition, the perspective of digitalization plays an important moderating role, helping to promote the relationship between governance transparency and brand reputation in enterprises from the investors perspective. However, ESG awareness does not moderate the relationship between brand reputation and intention to invest. The implications highlight that ESG practices treated as strategic initiatives rather than mere compliance can play a crucial role in building investor trust and attracting investment. Enterprises should enhance ESG transparency, adopt technology for accurate reporting, and embed sustainability into their core strategies, while policymakers can support this transition through legal frameworks and incentives that promote responsible business practices.

The purpose of this study is to examine how financial ratios affect the profitability of companies in the real estate and property sector that are listed on the Indonesia Stock Exchange between 2018 and 2021. The population in this study was 81 companies. The companies sampled in this research were 56 companies, in the period 2018 to 2021 there were 224 observations. Where the sampling technique used is the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of this research conclude that: (1) Current Ratio (CR) has no significant effect on Return on Assets (ROA) and Earning per Share (EPS), (2) Debt to Equity Ratio (DER) has a negative and significant effect on ROA but positive and significant effect on EPS, (3) Total Assets Turnover (TATO) does not have a significant effect on ROA and has a negative and significant effect on EPS.

Small and Medium Enterprises (SMEs) play a crucial role in a countrys economy as their economic activities are a significant driver of economic growth. This study aims to examine the impact of techno-finance literacy on the performance of SMEs in Mataram City, with financial inclusion as a moderating variable. The research object of this study is SMEs in Mataram City. The population of this study consists of SMEs in Mataram City that have been using financial technology in their businesses and have been operating for more than two years. A sample of 100 respondents was used, and the sampling technique employed was purposive sampling using the Slovin formula. The primary data source is from SME practitioners in Mataram City. Data analysis was conducted using the Partial Least Squares (PLS) method with SmartPLS software version 4. The results of this study indicate that techno-finance literacy has a positive effect on the performance of SMEs in Mataram City, while financial inclusion as a moderating variable has a positive but insignificant effect on the performance of SMEs in Mataram City.

This study investigated the effects of financial management practices on the performance of cooperatives, specifically focusing on the Kabwe District Cooperative Union Limited in Zambia. The primary aim was to evaluate how specific financial management strategies influence the cooperatives operational effectiveness and sustainability. Key research objectives included identifying the financial management practices employed, establishing their relationship with cooperative performance, and determining measures for effective implementation. A sample of 302 members was surveyed using a structured questionnaire, employing simple random sampling techniques, which yielded a response rate of 76%. The study utilized a case study methodology, analyzing both qualitative and quantitative data to derive insights. Key findings revealed that a significant portion of respondents (62.2%) reported a lack of structured financial management practices, correlating with a perceived poor performance rating of 59.1%. However, the majority acknowledged that effective financial management practices promote resource utilization, financial stability, and operational planning. The study emphasized the importance of cash flow management, cost control, and strategic financial planning as critical components that enhance cooperative performance. The practical contributions of this research to policy and cooperative management include recommendations for implementing comprehensive financial training initiatives tailored to the specific needs of members and conducting regular financial reviews and audits to assess the effectiveness of financial management practices and ensure accountability. By addressing these areas, the Kabwe District Cooperative Union Limited can improve its overall performance and ensure long-term sustainability, thereby reinforcing the importance of sound financial management practices in cooperative success

Pandawa Beach has been developed as a tourist destination in Bali. This study aims to build a proper marketing strategy for Pandawa Beach in order to increase tourist satisfaction and loyalty and also preserve the sustainability of its biodiversity. The results show that as a tourist destination, Pandawa Beach eco-tourism, biophysical quality, and service quality significantly gave positive influence to tourist satisfaction and loyalty.

Employee performance is a critical factor in determining the success of a company. However, many organizations experience a decline in performance during times of crisis. In situations where physical interaction is limited, one effective approach to enhancing employee performance is through the implementation of e-leadership. This study aims to explore the influence of e-leadership on employee performance, with a specific focus on the mediating roles of motivation and trust. The research was conducted among 128 production employees at PT. Asia Pacific Fibers, Kendal, Central Java, Indonesia. Data were collected using a questionnaire, supported by interviews and documentation. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study provide empirical evidence that e-leadership is a significant predictor of employee performance, both directly and indirectly through motivation and trust. These findings contribute to a more nuanced understanding of digital leadership dynamics, particularly in the post-pandemic era where virtual collaboration has become more prevalent.

This study investigated the effect of implementation and adoption of integrated reporting on listed manufacturing companies in Nigeria. The study adopted both survey and descriptive research designs. Purposive sampling method was used to choose respondents at random from Flour Mills Plc and Dufil Prima Foods Limited to make up Four hundred and fifty-five (455) sample size used for this study based on the Taro Yamane formula. descriptive and inferential statistical techniques was employed using SPSS version 23.0, The study employed multiple regression analysis, an inferential statistical technique, to assess its theories. Findings revealed that Integrated reporting has a significant impact on the market value of listed manufacturing companies in Nigeria (Adj R2= 0.109, F(1,359)= 11.896, p= 0.000), the key determinants of successful implementation and adoption of integrated reporting have a significant impact on the listed manufacturing companies in Nigeria (Adj R2= 0.175, F(1,359)= 76.247, p= 0.000), Implementation of integrated reporting practices enhances the financial performance and value of listed manufacturing companies in Nigeria (Adj R2= 0.061, F(1,359)= 23,158, p= 0.000). The study concluded that integrated reporting significantly impacts the market value of these companies. The study therefore recommended that companies should invest in product development, technological capabilities, and price competitiveness to gain benefits from integrated reporting practices. In addition, companies should adopt integrated reporting practices, recognize their significant positive impact on market value and financial performance.

The rapid growth of e-commerce in Indonesia has created new opportunities and challenges for Small and Medium Enterprises (SMEs), transforming how consumers interact with businesses. Despite the significant rise, there is limited research focused on the influence of perceived value, trust, and commitment on consumer decision-making in SME e-commerce, especially in the Indonesian context. Using a quantitative approach, data were collected from 300 e-commerce consumers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Commitment plays a crucial role in influencing consumers Purchase Decision and Post-Purchase Evaluation, underscoring its impact in building loyalty and driving repeat behavior. Additionally, Trust consistently supports consumer engagement across multiple decision stages, reinforcing its role as a strategic asset for SMEs. These findings emphasize the need for SMEs to cultivate trust and foster long-term commitment as key levers for enhancing consumer decision quality, increasing satisfaction, and sustaining competitiveness in dynamic market environments. The study also contributes to the growing literature on consumer behavior in emerging markets and offers practical implications for digital marketing strategies in Indonesian SMEs.

This study examined the perception of stakeholders on the value and usefulness of integrated reporting in listed manufacturing companies in Nigeria. The study used survey and descriptive research designs. The study population consists of executives of Dufil Prima Foods Limited, and top-level management workers of Flour Mills of Nigeria Plc. Purposive sampling technique was used to randomly selected participants. Data was gathered using a properly crafted and adjusted questionnaire. Data gathered were analysed using descriptive and inferential statistics, SPSS version 23.0. Findings showed that Implementation of integrated reporting practices enhances the financial performance and value of listed manufacturing companies in Nigeria (Adj R2= 0.061, F(1,359)= 23,158, p= 0.000) and adoption of integrated reporting does not enhance the transparency and accountability of listed manufacturing companies in Nigeria, and has no relationship with their perceived value by investors (?R2= 0.000, F(3,357)= 11.486, p= 0.897),). The study then concluded that the implementation of integrated reporting practices positively affects the financial performance and overall value of listed manufacturing companies in Nigeria. Based on the findings, the study recommended that government should provide supportive regulatory environment that encourages integrated reporting adoption. Also, companies should proactively work on enhancing transparency and accountability in their operations.

The oil and gas production field of PT ABC located in Central Java has been operating for 10 years with a gas production capacity of 70 MMSCFD, making it one of the largest gas production fields in Indonesia. However, in the past 4 years, there have been fluctuations in production and a decrease in equipment uptime due to breakdowns in the production facility equipment. The results of the problem analysis indicate that the cause of the decrease in equipment uptime is the constraint on the availability of equipment spare parts in MRO (Maintenance, Repair, and Operation) activities, thus it is necessary to identify the factors that can influence equipment uptime. The purpose of this research is to determine (1) the effect of inventory service level on MRO inventory at PT. ABC; (2) the effect of equipment criticality on MRO inventory at PT. ABC; (3) the effect of MRO inventory on equipment uptime; (4) the effect of inventory service level on equipment uptime through MRO inventory at PT. ABC; and (5) the effect of equipment criticality on equipment uptime through MRO inventory at PT. ABC. The research method is quantitative, using secondary data obtained from PT. ABCs reports. Data analysis uses the Structural Equation Model (SEM) operated with SmartPLS software. The results of this study indicate that (1) inventory service level has a significantly positive effect on MRO inventory. A higher service level at PT. ABC indicates a greater likelihood of promptly meeting the material/spare parts needs of the MRO inventory; (2) equipment criticality has a significantly positive impact on the MRO inventory. The implementation of criticality assessment using the SECE method at PT. ABC can focus MRO inventory management on the most important spare parts to minimize equipment downtime and carrying costs; (3) MRO inventory has a significantly positive impact on equipment uptime. The optimal performance of MRO inventory can overcome material shortage constraints; (4) inventory service level has a significantly positive impact on equipment uptime through MRO inventory. A high service level has a greater likelihood of meeting spare parts needs in the MRO inventory, ensuring that MRO activities are not disrupted and can improve equipment uptime; and (5) equipment criticality has a significant positive impact on equipment uptime through MRO inventory. Prioritizing maintenance and parts management with equipment criticality assessment can improve MRO inventory performance and equipment uptime.

This quantitative research with Good Corporate Governance Structure as an independent variable proxied by 3 indicators, namely the independent board of commissioners, audit committee, and board of directors, and the dependent variable is the Quality of Financial Reports. The sample of this study consisted of 20 companies that were consistently listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The measurement method in this study is a quantitative method with the Partial Least Square (PLS) method which in its statistical testing uses the SmartPLS 4 program. The results of the study show that: the Independent Board of Commissioners has a positive effect on the Quality of Financial Reports (1), the Audit Committee has no effect on the Quality of Financial Reports (2), the Board of Directors has a positive effect on the Quality of Financial Reports (3). The results of the study can explain that the presence of independent commissioners makes the quality of financial reports better because the board of commissioners acts as a representation of investors. The audit committee may not be able to carry out its duties effectively if management does not provide detailed information or lacks transparency, Then the more directors in a company, the better cooperation will be in determining and evaluating the companys strategy for both the short and long term.

This study critically examines the impact of World Bank Group (WBG) borrowings on the economic development of selected developing countries. Drawing on regression analysis, the findings present a complex narrative: while theoretical models suggest that WBG financial support should drive positive development outcomes, empirical evidence reveals a mixed reality across different nations. Notably, countries like Ukraine and Nigeria exhibit some developmental benefits from WBG loans, whereas China, Brazil, and Mexico do not report significant gains. These findings underscore the non-universality of development models, highlighting the influence of regional, cultural, and political dynamics in shaping economic outcomes. The research affirms that without tangible improvements in human capital and quality of life, the costs of WBG membership may outweigh its benefits. It also raises concerns about governance practices within the World Bank, including infrequent oversight by its Board of Governors and the lack of objectivity in project appraisals. On the side of borrower nations, the study emphasizes the need for stronger institutions, transparent fund management, and prioritization of human capital investments in health and education. Ultimately, the research argues for a re-evaluation of the WBGs strategies and encourages the development of context-sensitive economic support models that align with the unique socio-political realities of borrowing countries.

This study aims to analyze in depth the marketing strategy implemented by Angkringan Taman Kota in Jember using the 4P marketing mix concept, which includes elements of product, price, location, and promotion. In an effort to understand the implementation of this marketing strategy, this study uses interview methods and direct observation with the owner. The results of the analysis show that Angkringan Taman Kota has succeeded in offering high-quality products, with a taste that makes every consumer feel like eating home-cooked food. In addition, the prices offered are quite competitive, comparable to the quality of the products provided, and can compete amidst many other culinary businesses. The results of this study are expected to provide broader insights for culinary entrepreneurs in designing more effective and adaptive marketing strategies to market changes, as well as being a reference in increasing the competitiveness of culinary businesses in this era of globalization.

Indonesia ranks among the countries with the highest number of internet users globally. A significant portion of this user base is dominated by Generation Z, defined as individuals born between 1997 and 2012. In Indonesia, the internet is commonly utilized for conducting online transactions, particularly in the realm of online shopping. These transactions are typically facilitated through various e-commerce platforms, one of the most prominent being Shopee. This study aims to examine the factors influencing attitude toward using and purchase intentions toward the Shopee e-commerce application among Generation Z consumers, utilizing the Technology Acceptance Model (TAM). The TAM constructs—perceived ease of use and perceived usefulness—are integrated with an additional variable, namely social influence, to enhance the explanatory framework. Data were collected through questionnaires distributed to 300 respondents and analyzed using Structural Equation Modeling (SEM) with the assistance of AMOS software. The findings reveal that both perceived ease of use and perceived usefulness significantly influence attitude toward using, yet they do not directly affect purchase intentions. In contrast, social influence exerts a significant effect on both attitude toward using and purchase intentions. Furthermore, attitude toward using are found to significantly influence purchase intentions.

The paper investigated financial sector development and economic growth nexus in Nigeria using annual time series data spanning 1981 to 2023. The Augmented Dickey-Fuller, Phillips-Perron and Zivot-Andrews unit root tests reveal that the variables have a mixed order of integration, I(0) and I(1). This necessitated the adoption of the autoregressive distributed lag (ARDL) model and the Toda-Yamamoto causality test. The ARDL bounds test confirmed existence of a long-run relationship between financial sector development related variables and economic growth proxy by real gross domestic product (RGDP). Both short-run and long-run impacts were estimated. Findings indicate that financial access and financial depth made negative and insignificant impact on RGDP whereas credit to the private sector and interest rates made positive and significant impact on RGDP in both periods. Financial efficiency had a positive but insignificant impact on RGDP. A bidirectional causality between credit to the private sector and RGDP; and unidirectional causality from interest rates to RGDP were established. Financial access, financial depth and financial efficiency have no causality with RGDP. Based on these findings, the study concludes that financial sector development contributed significantly to economic growth in Nigeria within the period under review, and recommends that financial institutions and their regulatory bodies should increase credit to private sector, access, depth and ensure strict implementation of regulatory policies and use instruments such as interest rate to regulate the economy, to boost the growth of the Nigerian economy.

In the face of increasing fiscal policy pressure in developing countries, one possible solution is to increase the efficiency of public spending. The digitalization of public administrations plays a crucial role in improving the efficiency of the public sector. The objective of this article is to analyze the impact of e-government on the efficiency of public spending on education. The study covers a sample of six countries of the West African Economic and Monetary Union (WAEMU) over the period 2003-2021. We use a two-step approach. The first method uses data envelopment analysis (DEA) to estimate the efficiency scores of public expenditures on education, the second uses an ARDL model to analyze the short- and long-term relationships between e-government and these efficiency scores. Overall, the results indicate that public spending on education is inefficient in the WAEMU. In the long term, e-government and e-participation have a positive impact on the efficiency of public expenditure on education in WAEMU. On the other hand, corruption, student-teacher ratios, and political instability undermine the effectiveness of public spending on education in the long run.

Examining the impact of work motivation, employee engagement, and work discipline on Luwes Gentan Park employees performance was the aim of this study. 134 workers in Luwes Gentan Park made up the studys population. There were 67 individuals included in the studys sample. This study included questionnaires, interviews, observations, and literature reviews as data-gathering methods. A non-probability sampling approach is employed for the sample. Validity, reliability, conventional assumption, and hypothesis testing are all components of the research instruments that are evaluated throughout the data analysis process. The studys findings indicate that the dependent variable, employee performance, is significantly influenced by each independent variable. The studys findings also demonstrate that the factor that has the most impact on employee performance is employee engagement.

This research endeavours to reconceptualise the ontological and epistemological underpinnings of export market penetration determinants within the context of Vietnams tea industry. Employing a sophisticated multi-theoretical framework that integrates institutional theory, resource-based view, and dynamic capabilities perspective, this study examines the complex interplay between institutional barriers and strategic opportunities that influence international market entry decisions. Utilising a mixed-method approach that synthesises Partial Least Squares Structural Equation Modelling (PLS-SEM) with fuzzy-set Qualitative Comparative Analysis (fsQCA), the research interrogates data collected from 278 tea exporting enterprises across Vietnams key production regions. The findings reveal significant asymmetric relationships between institutional constraints, managerial cognitive frameworks, resource configurations, and export performance indicators. The research contributes to international business literature by: (1) developing an integrated theoretical framework that transcends disciplinary boundaries; (2) establishing a methodological approach that captures both variable-centred and configuration-centred perspectives; (3) identifying complex causal pathways to successful export market penetration; and (4) formulating strategic implications for policymakers and practitioners in emerging economy contexts. This epistemic intervention provides critical insights into the multidimensional nature of export market penetration determinants in transitioning institutional environments.

This research investigates the complex interplay between cognitive-affective responses and algorithmic service encounters in Vietnams rapidly evolving digital marketplace. Through a multi-theoretical lens integrating service-dominant logic, cognitive appraisal theory, technology acceptance model, and relationship marketing frameworks, this study examines how artificial intelligence (AI) mediated customer experiences influence brand relationship quality and satisfaction. Employing a robust mixed-method approach combining structural equation modeling with partial least squares (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA), data from 387 Vietnamese digital consumers were analyzed. Results reveal that algorithmic service personalization significantly enhances cognitive-affective customer experiences, which subsequently strengthen brand relationship quality and satisfaction. Technology readiness moderates these relationships, with higher levels amplifying positive effects of AI-mediated experiences. The fsQCA findings identify multiple configurations of conditions leading to high satisfaction, demonstrating equifinality in satisfaction formation. This research contributes to the literature by developing an integrated theoretical framework explicating the psychological mechanisms through which algorithmic service encounters shape customer outcomes, offering nuanced insights into the digital transformation of service experiences in emerging markets, and identifying optimal configurations for enhancing customer satisfaction in technology-mediated environments.

This research establishes an integrative epistemic framework for understanding the complex dialectical relationship between digital banking adoption and financial inclusion trajectories within Vietnams distinctive transitional economic landscape. Employing a multi-methodological research design, this study synthesises structural equation modelling (PLS-SEM) with fuzzy-set Qualitative Comparative Analysis (fsQCA) to interrogate the configurational pathways through which technological perception determinants influence financial inclusion outcomes. Data collected from 437 respondents across urban and rural Vietnamese contexts were subjected to rigorous analytical protocols. The empirical findings reveal multifaceted causal mechanisms linking perceived usefulness, perceived ease of use, perceived risk, and social influence to financial inclusion, with technological self-efficacy demonstrating significant moderating effects. The fsQCA results further illuminate equifinal pathways to financial inclusion, suggesting complex conjunctural causation patterns that transcend linear analytical frameworks. This research contributes to the theoretical discourse by developing a comprehensive model of digital banking adoption in transitional economies, whilst offering practical insights for financial institutions and policymakers seeking to leverage digital technologies to enhance financial inclusion. The integration of variance-based and set-theoretic methodological approaches represents a methodological innovation in financial inclusion scholarship, providing a more nuanced understanding of the complex socio-technical phenomena underlying banking digitalisation processes in emerging economic contexts.

This study aims to analyze the influence of Social Media Influencers on the purchase intention of Ruangguru application users mediated by trust in social media content. The research method uses a quantitative approach with data collection techniques through online questionnaires distributed to 410 junior high and high school students in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. The results showed that Social Media Influencers had a significant effect on trust in social media content (ß = 0.318, p <0.05) and purchase intention (ß = 0.368, p <0.05). Trust in content was also shown to mediate the relationship between Social Media Influencers and purchase intention (ß = 0.063, p <0.05). Influencer attributes such as informative value, entertainment, expertise, trustworthiness, attractiveness, and similarity positively influence audience trust, which ultimately drives purchase intention. The implications of this study provide guidance for Ruangguru in selecting credible and relevant influencers to increase user trust and purchase intention. In addition, these findings enrich the digital marketing literature by confirming the mediating role of trust in the relationship between influencers and consumer behavior.

In the context of globalization, the issue of organizational diversity requires special attention. Organizational diversity is one of the components through which companies try to occupy dominant positions I relation to competitors. Organizational diversity implies differences in organizational culture, strategies or structure. In addition, organizational diversity is expressed in such signs as goals, objectives, norms and values. One key issue is the variety of organizational structures. The type of organizational structure a company uses leads to different approaches to decision making. The organizational structure is an important element in the companys governance system. It Is the structure that determines the companys management style, the ways of providing information from the lower to the upper levels of management and the form of communicating decisions from the upper to the lower levels. The formation of an organizational structure concerns a number of issues, including the level of formalization, forms of decision-making (centralized/decentralized), the chain of command and the norm of management. Given the diversity of organizational structures, a company is required to develop the right policy through which it will establish an organizational structure tailored to it. The article delas with the essence of organizational structure, the process of its formation and the factors to be considered in this process. The article also discusses different types of organizational structure, the characteristics and features characteristic of each of them.

This study investigates emotional competence as a mediator between job satisfaction and organizational commitment at PT Pegadaian, an Indonesian financial institution operating in a dynamic market. Grounded in Conservation of Resources (COR) theory, the research employs Structural Equation Modeling (SEM) on data from 231 employees, utilizing validated scales (MSQ, ECI, OCQ) and Sobel testing. Findings reveal emotional competence partially mediates the relationship, explaining 42% of the total effect (ß = 0.42, *p* = 0.002), with job satisfaction directly (ß = 0.11, *p* = 0.039) and indirectly (via emotional competence: effect = 0.0798, Z = 3.12) enhancing commitment. Affective commitment emerged as pivotal, aligning with CORs focus on resource accumulation. The study underscores the need for HR strategies integrating emotional skill development—through training, feedback systems, and equitable policies—to amplify job satisfactions impact. By contextualizing universal psychological frameworks to hybrid models blending tradition and innovation, this work advances organizational psychology literature and offers actionable insights for institutions in emerging markets seeking to bolster workforce resilience.

This study aims to determine and analyze the effect of hedonic shopping motivation and flash sales on impulse buying, with emotional response as a moderating variable in e-commerce services. This research is associative research with a quantitative approach. The population in this study was e-commerce service customers in Medan City, with an unknown number. The research sample comprised 235 customers from Shopee, Tokopedia, Lazada, Blibli, and Bukalapak. The sampling technique uses purposive sampling with the criterion that respondents have subscribed to one of these e-commerce services for at least one year. Data analysis was carried out using Structural Equation Modeling (SEM). The results showed that hedonic shopping motivation, flash sales, and emotional response positively and significantly affect impulse buying in e-commerce services. However, the emotional response cannot moderate the relationship between hedonic shopping motivation and flash sales on impulse buying of e-commerce customers.

The purpose of this study is to obtain empirical evidence on how profitability, investment decisions, financing decisions, and environmental disclosure affect firm value. The research subjects consist of companies engaged in the tourism, hotel, and restaurant sub-sectors listed on the Indonesia Stock Exchange during the period 2021-2023. The research sample was selected using the purposive sampling method, resulting in 27 companies with a total of 87 observations. The data analysis technique applied uses multiple linear regression. The results of the study indicate that profitability variable has no effect on firm value, in contrast to investment decisions which have a positive effect on firm value, whereas funding decisions have a negative effect on firm value and environmental disclosure has no effect on firm value.

This study aims to investigate the connection between Surakartas Tokopedia e-commerce customers e-satisfaction and e-service quality. With the goal of learning how Surakarta Tokopedias e-service quality affects customers propensity to make repeat purchases. In order to discuss how e-trust and e-satisfaction impact Tokopedia online buyers situated in Surakarta. To examine how Tokopedia e-commerce consumers in Surakarta are affected by e-trust on their intention to repurchase. To investigate how e-satisfaction influences Surakarta Tokopedia e-commerce customers propensity to purchase more. The demographic utilized consists of Surakarta Tokopedia e-commerce consumers. However, the sample consists of 160 respondents who utilize Surakartas Tokopedia e-commerce platform. Electronic Satisfaction is significantly contributed by Electronic Service Quality, from this result. There is a correlation between electronic satisfaction and electronic belief. From a significant and optimal technique with statistics, the enemy of electronic services contributes to shopping intentions. There is a significant contribution between shopping intentions and electronic satisfaction. Consumers who are satisfied with online services will contribute to shopping potential. Satisfaction from electronic services plays a role as a mediator between intentions and service quality in shopping. Its contribution with statistics is very significant. Strong relationship with electronic belief and E-Satisfaction substantiates the validity of the seventh hypothesis.

This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) and the Land and Building Rights Acquisition Duty (BPHTB) to the Regional Original Revenue (PAD) of DKI Jakarta Province from 2020 to 2023. Using a quantitative descriptive approach, data from the Jakarta Regional Revenue Agency (BAPENDA) were evaluated through effectiveness and contribution ratio analyses, guided by criteria from the Indonesian Ministry of Home Affairs. The results indicate that PBB-P2 and BPHTB revenues were generally effective, with average effectiveness rates of 89.62% and 87.59%, respectively. However, their contributions to PAD remained limited: PBB-P2 contributed an average of 20.19% (medium category), while BPHTB contributed only 12.61% (low category). Despite meeting annual targets in 2023, both taxes exhibited fluctuating performance in prior years, reflecting gaps in revenue potential. The findings suggest that while these taxes are administratively effective, their fiscal significance to Jakartas PAD remains constrained. To enhance revenue performance, the study recommends refining tax target evaluations, improving taxpayer compliance through awareness campaigns, and optimizing regional tax potential. This research underscores the need for policy adjustments to strengthen fiscal decentralization and reduce reliance on central transfers in Indonesias capital region.

Investment in innovation significantly diverges from typical business expenditures due to the inherent characteristics of Research and Development (R&D), which include high upfront costs, specialized human resources, and considerable uncertainty about the economic returns. Unlike physical assets, the intangible outcomes of R&D have limited collateral value, restricting their suitability for conventional debt financing. This complexity is further exacerbated by informational asymmetry and the risks associated with moral hazard, which inflate external funding costs relative to internal funding options.

This study investigates the relationship between herding behavior and stock price volatility in the Vietnamese stock market, with a particular focus on the moderating role of global economic uncertainty. Using a comprehensive dataset of 756 listed companies on both the Ho Chi Minh and Hanoi Stock Exchanges from 2010 to 2016, yielding 2,268 firm-year observations, the research employs multiple methodological approaches including GARCH modeling, panel regression analysis, and System GMM estimation. Herding behavior is measured using the Cross-Sectional Absolute Deviation (CSAD) approach, while stock price volatility is captured through various measures including GARCH (1,1) and realized volatility estimates. The empirical findings reveal significant evidence of herding behavior in the Vietnamese market, with a strong positive relationship between herding and stock price volatility (ß = 0.456, p < 0.01). Global economic uncertainty is found to significantly moderate this relationship, amplifying the impact of herding on volatility during periods of heightened global uncertainty. The study contributes to the existing literature by providing novel insights into the dynamics of herding behavior in emerging markets and its interaction with global economic conditions. These findings have important implications for investors, policymakers, and market regulators, particularly in the context of emerging market economies and their increasing integration with global financial markets.

Advancements in technology have led to substantial changes in the structure and dynamics of business operations, from e-commerce and online marketplaces to social media as sales platforms. Payment technologies like debit cards, e-money, and QR codes have also reached SMEs, enabling cashless transactions even in small retail. In an era of fast-paced technological changes, SMEs must adopt a broad vision to anticipate opportunities and remain competitive. The Indonesian government has proactively supported digitalization through initiatives like the 2017–2019 e-commerce roadmap and the 2021–2024 Digital Indonesia Roadmap. This research explores how external factors—such as regulations, digital experience, technology, and budget—affect SMEs digital transformation, innovation, and performance. Using a quantitative approach, data will be collected through questionnaires targeting SME managers undergoing digital transformation. Using SEM in SMART-PLS, this study seeks to generate empirical insights into how external pressures shape SMEs strategies for digital transformation.

Revisit intention is an important concept in maintaining the sustainability of a destination in the future. This study aims to examine and discuss the effect of Destination Image (DI) on Tourist Satisfaction (TS) and Revisit Intention (RI). The study was conducted on tourists who had visited the Canggu tourist attraction, Bali, Indonesia. The number of respondents was 150 people selected using the purposive technique. Data processing used Smart-PLS. The results showed that DI had a significant effect on TS and RI. TS had a significant effect on RI. There were differences in the influence between variables based on generation groups. In Generation X, Destination Image had a significant effect on Tourist Satisfaction and Revisit Intention, and Tourist Satisfaction also had a significant effect on Revisit Intention. In Generation Y, DI still had a significant effect on Tourist Satisfaction and Revisit Intention, but Tourist Satisfaction did not have a significant effect on Revisit Intention. Meanwhile, in Generation Z, Destination Image had a significant effect on Tourist Satisfaction, but did not have a significant effect on Revisit Intention. In addition, Tourist Satisfaction also does not have a significant effect on Revisit Intention.

This study aims to analyze the influence of the Regional Minimum Wage, Investment Value, Industrial Sector Gross Domestic Product, Inflation, and Number of Business Units on labor absorption in the small and medium industrial sector in West Nusa Tenggara Province. A descriptive quantitative approach was used, utilizing secondary data sourced from the Department of Industry of West Nusa Tenggara Province and the Central Statistics Agency (BPS) of West Nusa Tenggara. The data analysis employed panel data regression with EViews 12 software. The panel data consisted of cross-sectional data from 10 districts/cities and time series data from 2019 to 2023. The results indicate that the Regional Minimum Wage, Investment Value, Industrial Sector GDP, and Number of Business Units collectively have a positive and significant effect on labor absorption in small and medium industries in the province. Individually, each of these variables also shows a positive and significant influence. Conversely, the inflation variable does not significantly impact labor absorption in small and medium industries in West Nusa Tenggara.

This paper investigates the impact of key financial and sustainability metrics on the size of European investment funds. Using an enhanced mixed-effects model, it explores the relationship between fund size and a set of explanatory variables, including financial performance, sustainability score, low controversy exposure, geographic diversification, technology allocation, beta, expense ratio, and other structural characteristics. The dataset comprises 1,800 observations from January 2015 to March 2024. The results reveal that both financial and sustainability factors significantly influence fund size, with notable temporal variation. These findings provide relevant insights for fund managers and institutional investors, contributing to strategic decision-making in the context of sustainable finance.

In the era of exponential data expansion and digital technology, companies that want to boost efficiency and get a competitive advantage must combine computer science and financial management. Using The integration of technologies such as cloud computing, artificial intelligence, the Internet of Things, and big data analytics primarily serves to improve the ability to make well-informed judgements. reduce running costs, and enhance financial result accuracy. According to the assessment studies, this integration yields several advantages including lower complexity, better financial prediction accuracy, and higher productivity. While there are several benefits, management of disorganized data, cybersecurity, and regulatory compliance constitute among the several drawbacks. Studies suggest that funding staff training, improving cybersecurity standards, and including innovative technologies like blockchain and 3D printing could help to raise operational effectiveness. Combining computer science with financial management offers a great chance to simplify and enhance financial practices. However, to assure the success of the digital procedure, regulatory and technological impediments must be overcome.

Finding out how work environment, work motivation and work discipline affect employee performance at BPBD Sukoharjo, either partially or concurrently, is the authors goal. This studys technique is quantitative. The studys sample consisted of thirty individuals. Multiple regression analysis and non-probability sampling are the methods employed in this study.. The application of SPSS Version 22 tools for hypothesis testing using the t and F tests. According to partial test results, employee motivation influences performance, this is then impacted by place of employment. Work discipline therefore affects employee performance. Discipline and the workplace environment affect how well employees perform, even when concurrent testing demonstrates job motivation.

This study was conducted at BPR Sinarguna Wijaya, is to ascertain how motivation and leadership affect the companys workforce. Employee performance serves as the dependent variable in this study, whilst motivation and leadership constitute independent variables. Quantitative research is the methodology employed in this study. Numbers are utilized as data, and statistical analysis is applied. The 62 participants in this study were all BPR SINARGUNA WIJAYA personnel. Use the following statistical tools for analysis: multiple linear regression, t-test, F-test, and coefficient of determination. In the case where the satisfaction value is equal to zero, the results of the multiple linear regression test indicated that the performance value is 10.894. For every unit increase in leadership, performance will rise by 0.452, as well as a 0.209-unit gain in performance for every 2-unit boost in motivation. H0 is rejected based on the T test findings, which show that t count> t table for each variable. Employee performance is significantly impacted by motivation and leadership, according to the F test findings, which yield a computed f value of 8.37 where fcount is larger than ftable 4.00 and a significance value of 0.00 if it is less than 0.05. Leadership and motivation have a major influence on the success of BPR SINARGUNA WIJAYA personnel. Leadership and motivation both have an effect on employee performance, as indicated by the F test findings with a significance value below 0.05.

Omans education sector success relies on teacher quality, which requires continuous improvement in teaching and learning experiences. In this context, it is necessary to investigate the influence of artificial intelligence (AI) in training and development among teachers in private colleges on skill acquisition to achieve optimal performance for teachers, thereby enhancing student outcomes. The studys main goal was to explore the relationship between AI-driven training programs and how they influence skill acquisition, with learning agility mediating the relationship. The specific objectives were: 1) to assess the level of AI usage in training and development programs for skill acquisition among teachers working in Omans private colleges; 2) to evaluate the mediating role of learning agility in the relationship between AI-based training and development and skill acquisition among teachers; and 3) to explore the perception of college teachers on AI tools in enhancing their ability to acquire skills through training. The study surveyed 200 teachers at 19 private colleges in Muscat, Oman, using quota sampling, focusing on 100 teachers with less than one year of experience and another 100 with more than one year of experience. The study uses a structured questionnaire with 28 demographic and Likert-scale questions and three open-ended questions and uses statistical analysis such as quartile analysis, mediation, and sentiment analysis. This study shows that the current level of AI use in college training programs is moderate. Mediation analysis revealed that AI training significantly improved the quality of skill acquisition through learning agility. Based on the knowledge gained from the results and conclusions, several recommendations were made.

This study analyses the effect of inflation and interest rates on the Rupiah exchange rate over the period Q1 2013 to Q4 2023. Using the Vector Error Correction Model (VECM) method, this study shows that in the short-term US inflation has a significant effect on the Rupiah exchange rate over the US dollar with a statistical value of t [-2.17833], while Indonesian inflation, BI rate, and Fed rate have no significant effect on the Rupiah exchange rate over the US dollar. Meanwhile, in the long term, US inflation and BI rate have a significant effect on the Rupiah exchange rate against the US dollar with a statistical value of t [-3.99210] and [-3.49936], while Indonesian inflation and the Fed rate have no significant effect on the Rupiah exchange rate on the US dollar. Therefore, BI needs to consider the Fed Rate, Indonesian inflation and US inflation in setting its monetary policy.

The public sector in Nigeria has encountered numerous issues and challenges related to fraud and performance management. Effectively managing fraud is a key factor in determining the growth or decline of a nation. Fraud is a persistent issue that affects the world at large, however digitalization has been proven to be a great tool used in curbing fraud from government activities. Therefore, this study examines the impact digitalization has on fraud in the Nigerian public sector. The study explored descriptive survey research design with population of the study consisting four hundred and fifty (450) personnels from different government parastatals and the convenience sampling method was adopted in choosing the one hundred (100) sample size used in the study. Primary data was obtained by the administration of questionnaires to various respondents. Both descriptive and inferential analyses were conducted in testing the formulated hypothesis at 5% level of significance. The null hypotheses were rejected as it was found that digitalization has a significant effect on fraud measured by Payroll Fraud (PAF) (Adj. R2 =0.257; F(4,94) = 25.039; p=0.000) and Asset Misappropriation (ASM) (Adj. R2 =0.247; F(4,94) = 24.011; p=0.000). In conclusion, findings revealed that in Nigeria, the effect of digitalization on fraud is significant in the public sector. Therefore, the public sector workers as well as the policy makers should work together to ensure that digital facilities are effectively and actively used as a tool for tackling fraud in all government operations. By doing this, the economic and financial state of Nigeria would be greatly improved and this extends to the citizens as well.

The purpose of this article is to formally link the external imbalances to the sovereign debt crisis that the EMU has been experiencing since 2009. Based on Capital enhanced Equilibrium Exchange Rate approach, which links the goods market to the capital market via the expected exchange rate, we show that when a country belonging to a monetary union faces an external imbalance vis-à-vis another member country, the corresponding interest rate differential tends to increase. Moreover, when these imbalances persist, they can trigger a balance of payments crisis. Our results indicate that such a phenomenon seems to be at pay for European countries under international financial assistance.

This research is conducted to explore and collect factual data through observation on evaluation is conducted on the extent to which managerial and institutional ownership, board of directors, independent commissioners, and audit committee responsibilities collectively influence firm value in LQ45 companies listed on the Indonesian stock market from 2015 to 2023. The study utilizes panel data for its analysis using a quantitative method, and employs simple purposive sampling for data collection. The findings reveal that managerial ownership, institutional ownership, the board of directors, and independent commissioners all have a positive impact on firm value. However, the audit committee does not show a significant effect on enhancing firm value. Additionally, the results of simultaneous testing indicate that all independent variables collectively influence the dependent variable.

This research examines the complex relationship between financial literacy and consumer behaviour within Vietnams rapidly evolving digital lending ecosystem. Despite substantial growth in financial technology platforms across Southeast Asia, theoretical understanding of how financial literacy influences consumer decision-making within these novel contexts remains underdeveloped. Employing a multidimensional conceptualisation of financial literacy encompassing knowledge, skills, and attitudes, this study develops and empirically tests a comprehensive structural model of consumer behaviour in digital lending environments. Primary data were collected from 427 Vietnamese consumers with experience using digital lending platforms. Structural equation modeling with partial least squares (PLS-SEM) approach revealed significant direct relationships between financial literacy dimensions and consumer trust, perceived value, and platform engagement. Furthermore, risk perception demonstrated significant moderating effects on these relationships, with effects varying across demographic segments. Complementary fuzzy-set Qualitative Comparative Analysis (fsQCA) identified multiple configurational pathways to high platform engagement. These findings contribute to theoretical knowledge at the intersection of financial behaviour, technology acceptance, and consumer decision-making while offering practical implications for fintech developers, financial educators, and regulatory authorities in emerging economies.

Creative resources applied in the digital age 4.0, creative ideas in the industrial world with unique products are generally used to improve organizational performance. This study analyzes knowledge management (KM), and entrepreneurship orientation (EO) on organizational performance through absorptive capacity (AC) in rural banks in Bali Province. The study population was 160 rural banks in Bali and the sample used the random quota method with the number of respondents as much as 5 percent, namely as many as 120 people. Research analysis method with SEM-PLS technique. The results of the hypothesis test found that 1). There is a positive relationship between knowledge management (KM), and absorption (AC) to organizational performance (OP), 2). there is no effect of entrepreneurial orientation (EO) on organizational performance (OP). 3). Knowledge Management (KM) does not affect absorption (AC), 4). There is a significant positive relationship between entrepreneurial orientation (EO) to absorption capacity (AC).5). Absorption capacity (AC) has not been able to be a mediating variable in the relationship between knowledge management (KM) and organizational performance (OP). 6) absorption (AC) can be a mediating variable in the relationship between entrepreneurial orientation (EO) with organizational performance (OP) in rural banks in Bali Province.

This study examines the effects of QR code implementation in retail pharmacy settings, focusing on how digital innovation influences customer satisfaction, trust, and repurchase intention through the lens of service quality theory. Two primary research questions guide the analysis: identifying the factors that affect customer outcomes before and after QR code adoption, and assessing how the relationships between service quality dimensions—service quality, waiting time, and store attributes—and customer outcomes evolve following implementation. Using multiple regression analysis, the study finds that all predictors significantly impact customer satisfaction, trust, and repurchase intention in both pre- and post-implementation phases, with service quality showing a notable increase in influence after QR code integration (unstandardized coefficient rising from 0.22 to 0.37 and standardized coefficient from 0.23 to 0.38). Store attributes remain a strong determinant of positive customer experiences, while waiting time continues to have a moderate negative effect. The explanatory power of the models improves post-implementation, as indicated by an increase in satisfaction R² from 0.54 to 0.56. These results underscore the value of QR code technology in enhancing service quality and customer outcomes in retail pharmacy, supporting the integration of digital solutions to improve service delivery and customer experience.

Work motivation plays a key role in improving the performance of public organizations, especially in the context of administrative reform in Vietnam. This article focuses on analyzing the role of exogenous motivational factors on the work motivation of public servants and public employees, based on two fundamental theories: Herzbergs two-factor theory and Vrooms expectancy theory. Based on the synthesis of international theories, combined with practical reflections from research in Ben Cat city, Binh Duong province, the article identifies four main groups of exogenous factors that affect work motivation, including: salary and bonus, benefits, working environment, and training and promotion opportunities. The analysis results show that the working environment is the factor with the most profound impact, followed by salary and promotion, while benefits play a stable supporting role. From there, the article proposes some policy implications to design a comprehensive public service motivation system, suitable for the administrative context of Vietnam, contributing to improving the efficiency and service quality of the state apparatus.