This study explores the mechanisms for developing and enhancing the production of high value-added innovative products in Uzbekistan. The analysis focuses on recent government initiatives such as the establishment of Special Economic Zones (SEZs), development of technoparks, investment in the ICT sector, and support for startups. Despite producing industrial goods worth 629.2 trillion UZS in 2024, only 1.3% came from high-tech industries, highlighting the need for further innovation-driven growth. Foreign collaborations, expanding export geography, and increasing startup investments reflect Uzbekistans strategic shift towards a knowledge-based economy. The paper concludes that sustained policy support, international cooperation, and investment in human capital are crucial for boosting the share of high value-added industries and ensuring long-term economic competitiveness.

The purpose of this research is to analyze the factors that affect Indonesias foreign exchange reserves. Factors related to changes in foreign exchange reserves include net exports, exchange rates, interest on foreign loans and special drawing rights. This analysis uses time series data for the period Q1-2010 to Q4-2021. This research method uses multiple linear regression analysis. The findings of this study are partially positive and significant effect of net exports on foreign exchange reserves (p < 0.100); Exchange rate against foreign exchange reserves (p < 0.05). Furthermore, foreign loans have a negative and significant effect on foreign exchange reserves (p < 0.10); special drawing rights (SDR) have a positive and significant effect on division reserves (p < 0,05). Simultaneously, net exports, exchange rates, interest on foreign loans and special drawing rights have an effect on Indonesias foreign exchange reserves (Prob. < 0.05).

This study examines the influence of Organisational climate on Organisational citizenship behaviour (OCB) among employees of Adron Homes Plc in Nigerias real estate sector. Using a cross-sectional survey design, data were collected from 200 employees through structured questionnaires. The study focused on four key dimensions of Organisational climate autonomy, employee participation, Organisational communication, and training emphasis and their impact on OCB. Regression analysis revealed that employee participation (ß = 0.403, *p* < 0.001) and training emphasis (ß = 0.198, *p* = 0.009) significantly predicted OCB, while autonomy showed a marginal positive relationship (ß = 0.141, *p* = 0.061). Surprisingly, Organisational communication exhibited a negative, though non-significant, association with OCB (ß = -0.115, *p* = 0.127). The model explained 56% of the variance in OCB (R² = 0.571), highlighting the strong role of Organisational climate in shaping discretionary workplace behaviours. These findings support social exchange theory, emphasizing reciprocity in employee-Organisation relationships, while underscoring the need for context-specific approaches in non-Western settings. Practical recommendations include fostering participatory decision-making, investing in employee training, and optimizing communication strategies to enhance OCB.

Improving public services is an obligation for every government agency. One indicator of an organizations success is to see the success of employees in achieving planned performance targets. The purpose of this study was to find out directly and indirectly about the influence of transformational leadership style, work environment and work motivation on the performance of the Village Secretary with organizational commitment as an intervening variable on Village Apparatus in Jember Regency. This study used a sample of 80 with a purposive sampling technique. SEM analysis as an analysis tool with SmartPLSAfter the analysis, the results of the study showed that transformational leadership style did not have an impact on employee performance. Employee work motivation can have an impact on employee performance. While a comfortable work environment has an impact on employee performance.

This article studies and analyzes the experiences of developed countries such as the USA, Germany, Turkey, and Japan in the field of regional economic development. The main approaches, strategies, and mechanisms of these foreign experiences are examined, and directions that could be effective in practice for application in the conditions of Uzbekistan are recommended. The article emphasizes the importance of a comprehensive approach including infrastructure, investments, innovations, social and cultural aspects. It also extensively explores ways to utilize foreign experience to reduce regional inequalities and achieve sustainable economic growth. Additionally, practical recommendations are proposed for the further development of Uzbekistans regions.

One thing that has raised concerns for people across the globe is the rising threats to the environment and the fast-approaching calamity of global warming and climate change. Companies play a key role in contributing to the damage done to the environment on a daily basis. Hence, they need to take sustainability into consideration to reduce their harmful impact on the environment. This study aims to understand the implications of incorporating reverse logistics and waste management practices and the challenges faced by establishments in the urban tourism industry of Bangladesh. Coxs Bazar is home to the largest sea beach in the world and is one of the most visited places by both domestic and foreign tourists in Bangladesh. However, the lack of Sewerage Treatment Plants (STPs) and a poor waste management system has been a major hurdle. This study explored the current condition of waste management practices and the challenges establishments may face if reverse logistics and proper waste management practices are implemented. Through a focused group discussion with key stakeholders, the study found that most establishments still need a sewage treatment plant and, thus, are mishandling wastes, leading to several complications for both the tourists and the local residents. In most cases, recyclable waste is not separated and, therefore, is not being recycled. Mismanagement of waste is also posing a threat to marine life while also contributing to environmental pollution. Irregular waste collection, lack of STPs, lack of segregation of the different types of waste, and many other unsafe practices contribute to several adverse environmental and social outcomes. Despite the lack of proper practices and systems in place at present, the urban tourism industry of Bangladesh is gradually moving towards a greener system with a vision for a central STP system in collaboration with the government. Moreover, some establishments in the industry are engaging in collaborative cleaning and waste prevention practices.

This Study Aims to analyze the competitive strategy of diniyyah putri lampung, an islamic educational institution in indonesia, in response to a significant decline in student enrollment and increasing competition in the islamic education sector. the research employs a qualitative descriptive approach, using two strategic frameworks: the resource-based view (rbv) and porters five forces. The rbv analysis identifies internal strengths such as a distinctive islamic curriculum, qualified teaching staff, and a strong institutional reputation, which are valuable and rare resources with competitive potential. meanwhile, porters five forces reveal high external pressures, particularly from the bargaining power of buyers, threats from substitute educational options, and intense rivalry among similar institutions. the study concludes that a focused differentiation strategy—centered on curriculum innovation, teacher development, and digital transformation—can strengthen the institutions competitive position. these findings offer strategic insights for islamic schools facing similar challenges in a rapidly evolving education landscape.

The modern education landscape has become increasingly competitive, with students facing immense pressure to excel academically. The pursuit of mastery in subjects and securing coveted spots in top courses has created a culture of stress and anxiety. Educational institutions, once havens for joyful learning, have transformed into breeding grounds for pressure and negativity. The emphasis on achieving all-India ranks and securing top positions has led to a high-stakes environment where the cost of failure can be overwhelming. Academic pressure, fueled by parental expectations, educational institutions, and societal demands, has become a significant concern. This article explores the multifaceted nature of academic pressure, its causes, and its far-reaching effects on students physical and mental well-being, as well as their social connections. By examining the root causes and consequences of academic pressure, we can identify effective strategies to mitigate its impact and promote a healthier learning environment. Key areas of focus understand academic pressure and its causes, examining the effects of academic pressure on students physical and mental health, investigating the impact of academic pressure on social connections and identifying effective coping strategies to deal with academic pressure. By shedding light on the complex issue of academic pressure, this article aims to spark a conversation about the need for a more balanced and supportive approach to education.

This study to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operational Costs Operating Income (BOPO) on Return on Assets (ROA) in conventional commercial banks in Indonesia during the period 2018-2022. CAR is measured based on the banks capital adequacy ratio, LDR reflects liquidity, NPL indicates credit risk, and BOPO represents operational efficiency. The data used is quantitative data obtained from financial statements published on the official websites of the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK). The research sample is selected using a purposive sampling method based on specific criteria. Multiple linear regression analysis is used to test the direct influence of the independent variables on ROA. The results show that CAR and LDR have no significant effect on ROA, while NPL and BOPO have a significant effect on ROA. The implication of this research is that conventional commercial banks in Indonesia need to focus on credit risk management and operational efficiency to enhance profitability.

Rapid digital transformation and technological disruption have drastically changed the business landscape, demanding companies to be more adaptive and financially resilient. This research aims to analyze the role of strategic financial management in improving corporate financial resilience as well as identify relevant financial strategies in facing the challenges of digital disruption. Using a qualitative approach with case study methods on four companies across sectors, data was collected through in-depth interviews, document studies, and indirect observations. The results show that financial resilience is not only determined by the strength of the financial balance sheet, but also by the organizations ability to implement dynamic financial planning, make technology-based investments, manage capital structures flexibly, and integrate financial strategies with the direction of corporate digitalization. These findings emphasize the importance of the strategic role of the financial function as an innovation partner in designing long-term business policies and decisions. Therefore, strategic financial management is an important foundation in building a companys sustainability and competitive advantage in the era of disruption.

The halal industry has been widely discussed in Muslim-majority countries; however, its exploration in non-Muslim-majority countries like the Philippines remains underexplored. This issue is crucial to ensure that minority Muslim communities gain understanding and access to halal services aligned with Islamic law. This study aims to enhance halal literacy regarding halal products and supply chains, raise awareness among the Muslim community about the importance of halal products, and expand understanding of halal standards based on PNS/BAFS 101:2016 specifically and Islamic principles in general. The methodology employed in this study is qualitative descriptive, with data collection methods including observation, interviews, and documentation. Furthermore, this research provides direct education to the Muslim community and halal food business practitioners in Cagayan de Oro City, Northern Mindanao, Philippines. The results indicate that intensive education improves business practitioners literacy on halal supply chain elements such as sourcing, manufacturing, and distribution, and assists them in integrating halal standards into operational practices. Public awareness of the importance of halal products has also increased, emphasizing that halal encompasses health benefits, ethics, and social justice. Additionally, the Muslim community and business practitioners have developed a deeper understanding of the Philippine national halal standards and Islamic principles, creating a synergy between religious values and professional business practices. This study presents significant implications by empowering the Muslim community and entrepreneurs. This strategic initiative can serve as a reference for enhancing the halal industry in other Muslim-minority countries.

This study aims to analyze the financial feasibility of the Glamping Resort Batu Putu development project by PT Ferial as part of nature-based tourism development in Lampung Province, Indonesia. Glamping, or glamorous camping, is an emerging tourism concept that combines the comfort of modern accommodations with natural outdoor experiences, making it a promising sustainable tourism alternative. The investment feasibility of the project is evaluated using a capital budgeting approach, focusing on four key indicators: Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The results indicate that the project is financially feasible, with a NPV of IDR 61,178,577 an IRR of 6,38%—slightly above the assumed cost of capital—and a PI of 1.017, suggesting that the benefits of the investment outweigh its costs. The Payback Period is calculated at 7 years and 2 months, which is still within an acceptable time frame for medium-term projects. Overall, the project is considered viable, although it offers a moderate return margin. This study recommends that project management focus on operational efficiency, strict cost control, and enhanced marketing strategies to maximize potential returns and minimize financial risks.

This study explores the current implementation of Green Human Resource Management (GHRM) activities in Vietnamese enterprises. Using a qualitative approach through semi-structured interviews with 30 managers and HR personnel responsible for sustainable human resource practices across various industries, the study identifies the practical execution of GHRM activities, the role of GHRM, and the challenges of its application in businesses. Thematic analysis reveals that although awareness of GHRM is increasing, implementation remains uneven and is strongly influenced by organizational culture, leadership commitment, and external institutional pressures. The study provides practical and theoretical implications to promote GHRM in developing economies.

The extension of W. Leontiefs I.O system according to the consumption groups and corresponding income was proposed by K. Miyazawa and introduced by Geoffrey J.D. Hewings, Michael Sonis, Moss Madden and Yoshio Kimura (1999) [1] in the book entitled "Understanding and Interpreting Economic Structure". This concept has been applied in economic analysis quite a lot. This study was the first to successfully decompose the final consumption of households according to age groups. The implication of this study (1) shows that the population group that is not yet of working age or over working age is also useful for the economy and the income of other age groups through their consumption and the next implication (2) is that the non-production income of age groups that do not directly participate in production also spreads to the value-added output of the economy. Thus, the income of the working age group is needed not only for themselves but also for their children and parents. In Miyazawas demographic-economic model, total income includes indigenous income (income from production) and exogenous income (property income and transfer income), so in that model, the transfer between age groups is considered to be zero. In this paper, the model demographic-economic model of Miyazawa can be extended with indigenous income was included production income and a part of exogenous (income receipted by transferring between age group). This problem is shown in Table 1

This study examines the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance with leverage as a moderating variable, using data from non-financial companies listed on the Indonesia Stock Exchange for the period 2019–2022. The ESG index used is the measurement result from the Bumi Global Karbon Foundation (BGK), which adopts international standards while adjusting the Indonesian context. The analytical methods applied are multiple linear regression and Moderated Regression Analysis (MRA) to test the relationship and moderating role of leverage on Return on Assets (ROA). The results of the study show that Governance performance has a positive and significant effect on profitability, while Environmental performance shows a positive trend that is not yet significant and Social performance has a negative effect on Financial Performance. The moderation findings reveal that Leverage weakens the positive impact of Environmental performance, but strengthens the relationship between Social and Governance performance on corporate profitability. These results emphasize the importance of capital structure management in supporting the implementation of an effective sustainability strategy to achieve optimal financial performance.

Financial statement fraud is a persistent issue in corporate governance. This study aims to examine the influence of fraud hexagon elements on financial statement fraud, with media exposure as a moderating variable. The elements include pressure (ROA), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (executive arrogance), and collusion (board duality). Using secondary data from 102 manufacturing companies listed on the Indonesia Stock Exchange during 2018–2022 (510 firm-year observations), logistic regression was applied. The results show that ineffective monitoring and auditor change significantly increase the risk of fraud, while other variables show no significant effect. Media exposure significantly moderates only the relationship between ROA and fraud. These findings highlight weaknesses in internal oversight and the limited role of media as an external monitor. The study supports agency theory and emphasizes the need to strengthen the roles of independent commissioners, auditors, and media in improving corporate transparency.

This study explores the role of digital transformation in enhancing entrepreneurial motivation among students and small business actors, with a particular focus on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Grounded in the Resource-Based View (RBV) theory, the research highlights the strategic importance of internal capabilities—such as innovation, knowledge, and adaptability—as critical drivers of sustained competitive advantage. The community engagement program was implemented at High School 6 Depok through a series of interactive sessions aimed at cultivating entrepreneurial interest and practical business skills among high school students. Findings reveal that limited access to capital, underdeveloped digital literacy, and insufficient exposure to entrepreneurial ecosystems remain persistent barriers for both students and MSME actors. The program addressed these challenges by integrating digital tools, educational workshops, and mentorship support to empower participants with actionable strategies for business development. The outcomes suggest that digital platforms not only enhance entrepreneurial learning but also serve as catalysts for bridging resource gaps. By fostering localized, technology-supported entrepreneurship, the initiative contributes to strengthening economic resilience and preparing youth for participation in the digital economy.

In the context of Vietnams commercial banks striving to meet evolving customer expectations amid rapid digital transformation, AI applications emerge as a pivotal strategy to enhance user engagement. Despite growing research on technology adoption, the application of AI in Vietnams banking sector remains underexplored. This study investigates the impact of AI application factors on customers usage behavior, while examining mediating variables in this relationship. It also explores demographic influences, such as gender, income, and education, on usage behavior. Using the Technology Acceptance Model (TAM), a model was tested with Smart-PLS software, analyzing data from 300 customers of Vietnamese commercial banks. The study also included various assessments, such as outer loadings, Average Variance Extracted (AVE), and Heterotrait-Monotrait Ratio (HTMT), as part of the PLS-SEM analysis to ensure robust results. Results reveal that AI factors, including output quality, perceived usefulness, and security, positively influence usage behavior, with mediating factors like intention to use significantly strengthening this relationship. However, demographic variables show no significant impact. The findings underscore the importance of integrating AI strategically to meet customer needs, suggesting that banks prioritize robust AI functionalities to enhance satisfaction, foster sustained usage, and maintain competitiveness in Vietnams dynamic banking landscape.

The COVID-19 pandemic that began in March 2020 had a significant impact on the economic sector, including transportation. The Large-Scale Social Restrictions (PSBB) Policy and the Enforcement of Community Activity Restrictions (PPKM) limited community mobilization, stopped some economic activities, and closed public facilities, thereby reducing business profits. The transportation sector recorded a decrease in operational activities with negative growth of -15.04%. This condition causes the risk of financial distress, which is financial difficulties marked by insufficient company cash to pay debts, which can trigger significant losses up to bankruptcy. This study uses a qualitative method based on the analysis of transportation companies financial statements for the 2019–2022 period to identify financial distress risks. The three prediction models used are Altman Z-score, Zmijewski, and Grover.

This study aims to determine and analyze the influence of Islamic human development and economic growth on poverty rates in South Sumatra Province. This study was conducted in 17 regencies / cities in South Sumatra Province for the period 2014 - 2023. The analysis technique uses panel data regression with the help of the Eviews 12 application with hypothesis testing using the t-test and F-test. Based on the results of the model accuracy test, it is known that the best model in this study is the Random Effect Model (REM). The results of the study indicate that Islamic human development has a negative and significant effect on poverty rates, economic growth has a negative and significant effect on poverty rates, simultaneously Islamic human development and economic growth have a significant effect on poverty rates in South Sumatra Province.

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on capital expenditure in Regencies and Cities of West Nusa Tenggara Province and measure the impact of capital expenditure on poverty levels in regencies/cities of West Nusa Tenggara Province in 2019-2023. This study is a quantitative study using secondary data obtained from the Central Statistics Agency (BPS) and the Regional Financial and Asset Management Agency (BPKAD). The method used in this study is Partial Least Square (PLS). The results of the study show that the increase in Gross Regional Domestic Product (GRDP) has an effect on reducing the number of poverty in the Regency and City of NTB Province significantly in the period from 2019 to 2023. The increase in Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) affects the increase in Capital Expenditure in the Regency and City of NTB Province in the period from 2019 to 2023. Meanwhile, the increase in Capital Expenditure "has a" positive effect and on the significant number of Poverty in the Regency and City of NTB Province in the period from 2019 to 2023, which means that the increase in capital expenditure actually contributes to increasing the poverty rate in the region.

Coastal tourism plays a strategic role in the economic development of emerging regions but faces increasing non-military threats such as technological disruptions, socio-cultural changes, economic challenges, and public safety issues. This study aims to examine stakeholders perceptions of these threats and the effectiveness of the Pentahelix model collaboration in mitigating non-military threats in the coastal tourism sector of Bengkulu Province, Indonesia. Employing an interpretive paradigm with a qualitative-dominant mixed-methods approach, the study focused on an in-depth contextual analysis of Pentahelix collaboration dynamics. Descriptive data were collected through questionnaires distributed to 350 respondents to triangulate qualitative findings obtained from in-depth interviews, focus group discussions, and field observations involving 25 key stakeholders. Findings indicate that public safety is the most significant threat due to natural disasters and criminal activities, with strong roles played by academia and the private sector in the collaboration process. However, government and community involvement remain limited, while media plays a strategic role in shaping destination image and crisis communication. The study concludes that sustainable coastal tourism development requires integrated cross-sector collaboration and capacity enhancement of all stakeholders within the Pentahelix framework.

An effective and efficient internal control system creates an organizations confidence in its ability to perform or undertake a particular task and prevents errors and losses through monitoring and enhancing organization. This study examines into the effect of internal control system on employee productivity of manufacturing firms in Nigeria. The descriptive survey design was employed in selecting ten manufacturing companies in Lagos Nigeria, and using the purposive sampling technique in the selection of hundred respondent within the three levels of management in the organization. The study employed the multiple regression analysis which revealed that control environment, risk assessment, monitoring activities has positive significant effect on employee productivity while control activities has negative significant effect on employee productivity. It is therefore recommended that manufacturing firms should invest in strengthening their risk assessment processes and ensure the control environment is supportive, ethical, and performance-driven. Monitoring activities should be enhanced to provide regular feedback and ensure the effectiveness of internal controls. However, control activities should be designed to facilitate, rather than restrict, employees ability to perform their duties efficiently.

The study aims to identify academic leadership and its role in improving university performance at Imam University College, as well as to diagnose the level of academic leadership practices at Imam University College, the research sample. The research problem was how to determine the nature of the relationship between academic leadership and its role in improving university performance at Imam University College, in line with the vital role played by these variables. The research population and sample consisted of the academic leadership at Imam University College (27) academics. The research sample included a comprehensive inventory of the deans office and his assistants, as well as all department heads and rapporteurs at the college under study (27), with an accuracy level of 5%. The study found a significant correlation between the average responses of the study sample members regarding academic leadership and its role in improving university performance at Imam University College. The study recommended the need for academic leaders at Imam University College to take advantage of the positive relationship between the dimensions of academic leadership, represented by (inspiring a shared vision and empowering human resources), by developing and understanding creative skills and abilities, which contributes to raising the level of academic leadership.

By applying the SWOT analysis method based on a survey of 252 entities, this study identified the prominent strengths of OCOP entities, including high product quality, skilled labor, and a clear understanding of production processes. Simultaneously, it recognized weaknesses related to technology, production scale, branding, and knowledge of value chains. Through an analysis of opportunities and threats from the external environment, the study developed a SWOT matrix as a foundation for proposing strategic solutions to promote the sustainable development of OCOP product value chains. The study also provides policy recommendations for relevant authorities to enhance the effectiveness of OCOP value chains in Thanh Hoa province.

Tax compliance is a key factor in increasing state revenue, especially from the Micro, Small, and Medium Enterprises (MSME) sector. However, the level of tax compliance among MSME actors in South Tangerang remains relatively low. This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, with tax awareness as a moderating variable. By understanding the relationship between these factors, more effective strategies can be developed to enhance tax compliance in the MSME sector. This research employs a quantitative approach using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. Data was collected through questionnaires distributed to 200 MSME actors in South Tangerang, selected using the Convenience Sampling technique. The analyzed variables include tax knowledge, tax sanctions, tax awareness, and tax compliance, with data analysis conducted using SmartPLS 3.0 software. The results indicate that tax knowledge and tax sanctions have a positive effect on taxpayer compliance. Furthermore, tax awareness strengthens the relationship between tax knowledge and tax compliance but does not significantly moderate the relationship between tax sanctions and tax compliance. These findings suggest that enhancing tax education and enforcing more consistent and stringent tax sanctions are crucial for improving MSME tax compliance. The government is also advised to optimize the use of digital tax systems such as e-filing and e-billing to facilitate taxpayers in fulfilling their obligations.

This study aims to analyse the influence of The Big Five Personality Traits and Gender on Investment Intention, focusing on Generation Z residing in Java Island. The data collection method utilized a questionnaire distributed through Google Forms, comprising 30 indicators measured on a 6-point Likert Scale. This study involved 150 respondents from Generation Z. Data analysis was conducted using Partial Least Square (PLS) with SmartPLS 4.0. the study found that Openness to Experience is the primary factor driving Generation Zs investment intention, particularly toward technology-based investment products such as mobile applications. Extraversion and Agreeableness have a positive influence, while gender has a negative impact. Female members of Generation Z exhibit increasing financial awareness, supported by social media engagement and a preference for sustainable investment (ESG). Investment service providers are advised to develop innovative, transparent, and educational platforms to attract their interest.

The rapid growth of e-commerce in Indonesia has driven companies like Shopee to strengthen consumer loyalty through various digital marketing strategies. This study aims to analyze the influence of Brand Ambassador, Electronic Word of Mouth (E-WOM), and Brand Trust on Consumer Loyalty among Shopee users in Indonesia. A quantitative approach was employed by distributing questionnaires to 240 respondents who are active Shopee users. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software. The results show that Brand Ambassador, E-WOM, and Brand Trust have a significant positive effect on Consumer Loyalty. Furthermore, Brand Trust is proven to mediate the effect of Brand Ambassador and E-WOM on Consumer Loyalty. These findings suggest that strengthening brand trust through public figure endorsements and positive electronic word of mouth can enhance consumer loyalty. The practical implication of this study highlights the importance of integrated digital marketing strategies in maintaining and enhancing long-term consumer relationships on e-commerce platforms.

This study focuses on the analysis of how governance and company value are influenced by capital structure policy as a mediating variable within manufacturing firms. It investigates the impact of corporate governance on company value via capital structure policy. The study focuses on industrial firms that are listed between 2020 and 2024 on the Indonesia Stock Exchange. Following the established criteria, a total of 142 manufacturing companies were selected as samples. A purposive sampling technique was employed, and the analysis was conducted using panel data methods with Eviews software. The results indicate that corporate governance, particularly in the form of institutional ownership, significantly affects company value.

Firm value is a reflection of firm performance and prospects. Firm value can be seen from the movement of stock prices, to show the prosperity of shareholders. This study examines the influence of Enterprise Risk Management and Sustainability Report on Firm Value with Profitability as a moderation variable. This research was conducted on Firms listed on the Indonesia Stock Exchange from 2021-2023. The data of this study was analyzed using WarpPLS 8.0 software with 141 research samples taken using the purposive sampling method. The results of this study show that Enterprise Risk Management has a negative effect on Firm Value while Sustainability report has a positive effect on Firm Value, Furthermore Profitability can moderate the influence of Enterprise risk Management and Sustainability Report on Firm Value, which means that firm with high profitability are better able to manage risk and are able to plan sustainability strategy so that they can increase their Firm Value.

This study aims to analyze the influence of mass media coverage on the market value of banking companies in Indonesia. In the context of financial markets, mass media plays an important role in disseminating information that can affect investors expectations regarding the future performance of companies. Using signal theory, this study assumes that positive media coverage can serve as a signal that enhances investors positive perceptions, thereby impacting an increase in the companys market value. This study uses panel data from 28 banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. News data were collected from five major news portals in Indonesia, namely Detik.com, Kompas.com, Liputan6.com, Tribunnews.com, and CNNIndonesia.com. The dependent variable in this study is the market value, calculated based on the stock closing price multiplied by the number of outstanding shares. Meanwhile, the main independent variable is the amount of positive or neutral mass media coverage, and control variables include net income and the companys total assets. The panel data regression analysis results show that positive mass media coverage has a significant positive effect on the companys market value. Additionally, net income and total assets also have a significant positive effect on market value. However, the relatively low coefficient of determination (R-squared) indicates that the model still needs to be developed by adding other relevant independent variables. This study provides empirical evidence that mass media coverage, financial performance, and asset structure are important factors influencing the market value of banking companies in Indonesia. These findings have practical implications for company management in designing effective communication strategies and open opportunities for further research on the influence of media on company value.

The study evaluated the effect of tax digitalization on revenue performance in Nigeria from 2010 to 2023. Tax digitalization was proxied by Company Income Tax (CIT) and Value Added Tax (VAT). The period of digitalization commenced from 2010 to 2023. The design, therefore, examined significant differences in the effect of CIT and VAT on the Nigerian Federal Tax Revenue (FEDREV) between the post-period, 2017 -2023, and the pre-period 2010 to 2016 of tax digitalization. Ordinary Least Square (OLS) regression model was utilized in estimating the effect of tax variables on Nigerian FEDREV, while the Chow test was employed in analyzing the significance of the differences observed in the effect of tax variables on the FEDREV between the pre and post-periods of tax digitalization and also used in testing the hypotheses of the study. Findings revealed that CIT and VAT, revenue effect on the Nigeria FEDREV significantly differed between the pre- and post-periods of tax digitalization. This posits that revenue outcome tax variables after digitalization were significant to the FEDREV. The study therefore recommended the formation of a federal fiscal system that would guarantee the full potential of tax digitalization in Nigeria in enhancing revenue performance.

This study aims to analyze the gap between global culinary trends and local culinary preferences in Jakarta, and explore the innovation strategies implemented by culinary entrepreneurs to bridge the gap. The method used is a qualitative approach with data collection techniques in the form of observation, in-depth interviews with local culinary entrepreneurs and consumers, and social media content analysis. The results of the study show that although international cuisine is increasingly popular, especially among the younger generation, local cuisine is still in demand by consumer segments who value cultural values and authentic tastes. The gap arises because of the perception that local cuisine is less modern, making it less attractive to young consumers. The strategies implemented by entrepreneurs to overcome this challenge include developing a fusion food concept that combines local and international elements, improving the visual presentation of food, and utilizing social media for promotion. In conclusion, product innovation and adaptive marketing strategies are key to increasing the competitiveness of local cuisine amidst the dominance of global trends. It is recommended that entrepreneurs maintain their local culinary identity while continuing to innovate in order to reach a wider and more diverse market.

The Forestry Commission is the body responsible for the sustainable utilisation, conservation and management of forest and wildlife resources in Ghana. The Commission was created by the merger of the Forestry Department, the Game and Wildlife Department and the Timber Export Development Board / Forest Products Inspection Bureau. Often, corporate institutions struggle to embrace organisational change, particularly mergers. Also, mergers, when not managed, may cause a breakdown in communication, which in turn disrupts management and performance. Hence, this study evaluates change management resulting from the merger of independent institutions to create the Forestry Commission through a phenomenological research approach. Nine participants were purposively selected and interviewed to generate data to answer the research questions of the study. The findings revealed that cost reduction, organisational efficiency and effectiveness, overcoming challenges, policy alignment, and political considerations were the main rationale underpinning the merger of the state institutions into the Forestry Commission. Also, the results indicated that employee and external stakeholder resistance, cultural clashes, poor communication and cultural integration were serious challenges encountered before, during and after the merger. Moreover, the study revealed that employee and stakeholder engagement, performance, enhanced service provision, and achieving strategic objectives were crucial strategies that were adopted to ensure the successful merger of the agencies. Furthermore, robust planning, managing organisational change and cultural diversity, building capacity, and anticipating and addressing challenges proactively were key change management factors that were learned from the process. The study concludes that prudent change management is essential in supervising organisational mergers. The study recommends that organisational change through a merger should be made transparent to all stakeholders of the various public sector agencies being merged.

The fast growth development of the digital economy has transformed international trade, providing new opportunities to expand export, especially in a developing country like Indonesia. Using panel data from 34 Indonesian provinces between 2013-2023, this study explores the impact of digital economy growth on export in each province of Indonesia. A digital economy (DIG) measurement method is constructed using the entropy method, based on indicator such as informatization, internet infrastructure, and digital transactions. The empirical analysis uses regression models. The results show that statistically significant and positive relationship between digital economy development and export volume across Indonesian provinces. Based on regional observation, the western and central Indonesia region shows the positive results, while eastern regions have negative effects. The study concludes with policy recommendation to increase Indonesias export competitiveness in global market.

This study aims to determine the effect of knowledge variables, trust, information media, religiosity and altruism as moderating variables on the interest in waqf money in Mataram city. This type of research is a quantitative research method. The population in this study were existing waqifs with the sample used being 200 respondents. The results showed that the variables of knowledge, trust, information media and religiosity had a positive and significant effect on public interest in waqf money. Furthermore, the altruism variable can moderate the knowledge and information media variables, while the trust and religiosity variables cannot be moderated by the altruism variable. Then the R-square value for the Interest in Endowing Money (Y) variable is 0.778.

The study aims to analyze the influence of social piety variables, zakat literacy, Islamic egalitarianism, moral norms, and understanding of zakat compliance among Mataram City educators with intention variables as mediating variables. The type of research is explanatory which collects data through questionnaires with Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis techniques. The population in this study were educators of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK) working in Mataram City with a sample of 150 respondents. The results showed that social piety and moral norms have a positive and significant effect on zakat compliance among educators in Mataram City. Zakat literacy, and Islamic egalitarianism have a positive but insignificant effect on zakat compliance, while understanding has no positive and significant effect on zakat compliance. Furthermore, the intention variable can mediate the variables of zakat literacy, Islamic egalitarianism, and moral norms on zakat compliance, but the intention variable cannot mediate the social piety variable on zakat compliance. Then intention has a positive and significant effect on zakat compliance. Based on this, intention is an important mediating factor in increasing zakat compliance, especially in the relationship between literacy variables, egalitarianism values and moral norms. Therefore, the strategy to increase zakat compliance among educators needs to consider these aspects.

This study aims to examine the influence of price factors and environmental concern on customer loyalty in the bottled mineral water industry in Yogyakarta, by highlighting the role of mediating the perception of product sustainability. The results of the analysis showed that the price factor had a positive and significant influence on loyalty, while the influence of environmental concern was not always statistically significant in the region. The perception of sustainability acts as a mediator that strengthens the relationship between environmental concern and loyalty, but its effectiveness depends on communication and tangible actions from the company. Economic factors, quality, and convenience remain the main determinants in consumer decision-making. This research emphasizes the importance of honest communication strategies and concrete actions to increase the perception of sustainability and customer loyalty, especially in a competitive and environmentally conscious market. The limitations of the study include the scope and variables that have not been fully explored, so recommendations for future research include expanding the variables and research locations to obtain more comprehensive results.

This study aims to analyze the determinants of leading sectors in the three main economic sectors in NTB Province from 2014 to 2023, with a focus on the primary, secondary, and tertiary sectors. The analytical methods used include Location Quotient (LQ) to identify leading sectors and multiple linear regression to evaluate the effect of investment, capital expenditure, and employment on these sectors. The data used is secondary data from 2014 to 2023 sourced from BPS. The research approach uses an associative quantitative approach. The results showed that in the Location Quotient (LQ) analysis, the primary sector consists of two sectors, namely the agriculture, forestry, fisheries and mining sectors which are the leading sectors. The secondary sector is a non-leading sector that has 16 sub-sectors, one of which is the tobacco processing industry sector which is a leading sub-sector while the other processing sub-sectors are non-leading. As well as the tertiary sector has 8 superior sectors including construction, wholesale and retail trade, transportation and procurement, real estate, government administration, defense and compulsory social security, education services, health services and social activities and other services while other sectors are non-superior sectors. In multiple linear regression analysis that the primary sector and tertiary sector for investment variables and employment opportunities have a positive and significant influence on the leading sector while capital expenditure has a positive but insignificant influence on the leading sector. As well as in the secondary sector that investment has a positive but insignificant effect on the leading sector, while capital expenditure and employment opportunities have a positive and significant effect.

Digital marketing is a strategy that utilizes technology and online media to introduce products to consumers. In the ever-evolving digital era, the use of technology-based marketing concepts is an opportunity for micro, small, and medium enterprises (MSMEs) to increase competitiveness and contribute to the economy. Social media is one of the effective marketing tools for MSMEs because of its relatively low cost and ease of use. However, many MSMEs still face obstacles in the digital marketing process, which ultimately hinders the growth of their businesses. This community service activity aims to improve the understanding and skills of MSMEs in implementing digital marketing strategies to expand market reach and increase sales. Education on the use of social media as a marketing tool is an important aspect in building awareness and understanding of business actors regarding optimal steps in managing their business accounts. In addition, the courage to innovate, professionalism, and patience in undergoing the digital marketing process are key factors for MSMEs in facing challenges and achieving success.

This study aims to analyze the effect of investment, employment, government spending and balance on economic growth in West Nusa Tenggara Province from 2014 to 2023. The research method used is Panel Data Regression analysis with secondary data collection method. The data used is secondary data from 2014 to 2023 sourced from BPS. The results showed that investment and balance funds had a positive and significant effect on economic growth. The variables of labor absorption and government spending have no significant effect. The coefficient value (R2) of 0.648735 shows that only 64.87% of the variability of economic growth can be explained by the four independent variables. This study concludes that increasing investment and equalization funds can increase economic growth, besides that employment and government spending have no effect on regional economic growth in West Nusa Tenggara Province in 2014-2023.

This study aims to analyse the determinants of sustainability reporting in public companies in Indonesia using the Stakeholder Theory and Legitimacy Theory approaches. Sustainability reporting is an important indicator in measuring corporate social and environmental responsibility, as well as a means of building legitimacy in the eyes of the public. This study uses a quantitative approach with secondary data taken from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The independent variables analysed include institutional ownership, company size, profitability, and independent board of directors. The analysis method used is logistic regression to test the influence of these variables on sustainability reporting disclosure. The results show that company size and institutional ownership have a significant influence on the existence of sustainability reports, supporting the assumption of stakeholder theory that large companies are more exposed to external pressures. Meanwhile, the influence of legitimacy is reflected through the role of an independent board that strengthens the companys transparency and accountability to the public. These findings provide theoretical and practical contributions in strengthening sustainability reporting practices in Indonesia as well as providing input for regulators and stakeholders in formulating sustainability reporting.

Traditional biomass fuels such as firewood and charcoal dominate rural household energy use, contributing to deforestation and environmental degradation. The study aimed to evaluate the environmental and socio-economic benefits of agro-waste charcoal briquettes, identify adoption barriers, and propose strategies for increased uptake. Anchored in the Sustainable Development Theory and Innovation Diffusion Theory, the research employed a convergent parallel mixed-methods design. Data were collected from 376 participants using surveys and interviews, with 364 valid responses analyzed. Participants included households, briquette producers, government officials, Non-Governmental Organisations (NGOs), and community leaders, selected through purposive and stratified sampling. Findings showed that 85% of respondents believed briquettes help conserve forests, 73.85% reported daily use, and 63.7% viewed them as more affordable than charcoal. Additionally, 58.5% saw potential for job creation, especially for women and youth. However, limited awareness (64.7%), high production costs, and poor distribution networks hindered adoption. The study recommends community awareness campaigns, policy incentives, and enhanced stakeholder support. The findings offer valuable insights for policymakers and development actors promoting sustainable energy solutions in Zambia and similar contexts.

The rise of doom spending—impulsive buying driven by emotional distress, anxiety, and uncertainty—has become a growing concern in the post-pandemic digital era, particularly among the younger generation. This study examines the impact of financial literacy and social media interaction on doom spending behaviour among digital natives, specifically university students in Indonesia aged 17–25. Utilizing a quantitative causal approach and Partial Least Squares Structural Equation Modelling (PLS- SEM), the study analyses data collected from 66 respondents using purposive sampling. The results reveal that financial literacy has no significant effect on doom spending, while social media interaction has a substantial and statistically significant impact. These findings suggest that exposure to curated online content, influencer marketing, and algorithm-driven advertisements plays a dominant role in triggering unplanned and emotionally motivated consumption.

The article analyzes the current state and development trends of the agricultural sector of Uzbekistan. In particular, on the one hand, positive changes in the agricultural sector, namely the introduction of modern technologies, indicators of export and import of agricultural products, are analyzed. On the other hand, the main indicators of the industrial sector by types of economic activity, indicators of economic efficiency of industrial sector resources by types of economic activity, and indicators of investment in fixed capital by types of economic activity are considered. The article is based on the important role of state policy and support measures for the growth and development of the agricultural sector of Uzbekistan and the need to ensure environmental sustainability.

This international community service program (PKM) aims to improve the financial literacy of the Indonesian diaspora in Myanmar, with a focus on retirement readiness. Through observations and interviews, it was found that low financial literacy is a major obstacle in long-term financial planning. The activity was carried out online through a training themed “Pension Ready, Pension Happy” which included material on changes in retirement, preparation steps, and strategies for dealing with financial unpreparedness. The training was delivered in the form of presentations and interactive discussions. The results of the activity showed an increase in participants awareness of the importance of income allocation and retirement planning. This activity also supports the achievement of the Sustainable Development Goals (SDGs), specifically poverty alleviation (Goal 1), healthy and prosperous living (Goal 3), and decent work and economic growth (Goal 8). This program is expected to be the beginning of the development of similar activities in other countries with the addition of practice elements and cross-institutional collaboration.

This study aims to examine the effect of Expected Years of Schooling and Average Years of Schooling on the Open Unemployment Rate in West Nusa Tenggara in 2019-2023. The data taken comes from secondary data, namely from the West Nusa Tenggara Statistics Agency. The data analysis technique used is Multiple Linear Regression Analysis using the Eviews 12 analysis tool. The final result can be concluded that the Average Years of Schooling and Expected Years of Schooling variables simultaneously have a significant influence on the Open Unemployment Rate.

Indonesia is one of the developing countries that focuses on national economic development and economic growth. High economic growth can be an indicator that the country is successfully steering the wheel of development, which can ultimately be fully harnessed to improve the welfare of its people. Economic growth is one of the most important things in Indonesia, so it is important to understand the factors that affect Indonesias economic growth. This study uses panel data from the Central Bureau of Statistics of the Republic of Indonesia and the Ministry of Development and National Planning of the Republic of Indonesia for regression analysis from 2017 to 2021. The research results show that: (1) Foreign direct investment has a positive impact on Indonesias economic growth, but it is not significant during the sample period; (2) Indonesias imports and exports will increase significantly from 2017 to 2021; (3) Imports will have a positive and significant impact on Indonesias economic growth; (4) Exports will have a positive and significant impact on Indonesias economic growth; (5) Labor force positive and significant impact on Indonesian economic growth. Finally, based on the above conclusions, the corresponding countermeasures and suggestions are put forward from two aspects of the government and enterprises.

This study aims to analyze the influence of brand awareness, brand image, and brand trust on consumer loyalty toward traditional Balinese beverage products in Denpasar, with a focus on arak Bali and loloh. A quantitative approach was employed, using purposive sampling with 120 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4 software. The results revealed that all three independent variables had a positive and significant effect on consumer loyalty, with brand trust being the most dominant factor. These findings offer significant implications for developing culturally based branding strategies to enhance competitiveness and business sustainability in Balis traditional beverage sector.

This study aims to analyze the effect of marketing on customer loyalty at Dunkin Donuts in Indonesia. Despite its long presence in the Indonesian market and the implementation of sensory marketing strategies through visual, auditory, olfactory, tactile, and gustatory elements, Dunkin Donuts has experienced a decline in customer loyalty and faces challenges competing with local brands such as J.Co. This research employs a quantitative approach with a survey method using Likert-scale questionnaires, analyzed through multiple regression techniques. The results indicate that all sensory marketing elements significantly influence customer loyalty, with visual and gustatory elements as dominant factors. The study confirms that a strong sensory experience can create emotional attachment and enhance customer loyalty. These findings provide strategic implications for companies in designing more appealing and memorable brand experiences to maintain market share in the highly competitive food and beverage industry.

This study investigates the impact of comparative and competitive advantages on Indonesias essential oils export performance in international markets. The analysis employs the Revealed Comparative Advantage (RCA) method to evaluate comparative strength and utilizes the Economic Complexity Index (ECI) to gauge competitive positioning. Using a quantitative explanatory approach, the research draws on secondary data from five major Asian trading partners—India, China, Japan, South Korea, and Malaysia—spanning the years 2019 to 2023. The findings indicate that RCA values have shown considerable volatility, with notable comparative advantages observed only during 2020 and 2021. In contrast, ECI values have declined sharply, entering negative territory in recent years, reflecting limited product sophistication and low value-added in Indonesias essential oils exports. The fluctuating RCA values reveal underlying structural challenges and difficulty in sustaining long-term competitiveness. The pronounced ECI decline highlights shortcomings in downstream processing, innovation gaps, and a dependence on exporting raw or minimally refined products. These factors hinder Indonesias ability to compete with nations like Japan and China, which excel through innovation-driven, advanced production systems. To improve its standing in the global market, Indonesia must implement integrated strategies that enhance product quality, promote value-added manufacturing, and tap into emerging export markets. Equally vital is fostering synergy between government, industry stakeholders, and the private sector to encourage innovation, strengthen SMEs, and modernize export infrastructure. Such collaborative efforts are key to developing a resilient and globally competitive essential oils sector capable of sustainable growth.

This study explores the critical role of Leadership Behavior (LB) in fostering Professional Commitment (PC) and improving Organizational Performance (OP) in the context of Al Azhar-affiliated Islamic high schools in Greater Jakarta. While Islamic educational institutions enjoy high levels of accreditation, many still face challenges in achieving national rankings and sustaining stakeholder trust. This research focuses on how leadership actions directly shape the commitment of teachers and administrative staff, and how this commitment, in turn, drives the performance of schools as learning organizations. Using a quantitative approach with data collected from 215 respondents, Structural Equation Modeling (SEM) was employed to test the direct and mediating effects. Results confirm that LB significantly enhances PC and has both direct and indirect effects on OP, with PC playing a partial mediating role. These findings highlight the need for transformational and supportive leadership styles that nurture commitment, collaboration, and shared vision, thus ensuring sustainable school performance.

This research study aims to explore the role of brand image as a mediator on the relationship between electronic word of mouth (eWOM) and consumers purchasing intention. Drawing upon the concept of brand image, defined by Keller in 1998, the paper argues that eWOM has become a key factor to strengthen brand image as it has been used among consumers to form expectations of the brand. Data were collected from 400 participants from Bangkok, with a mix of both generations X, Y, and Z. Path Analysis was utilized to examine the direct and indirect relationships among variables simultaneously. Findings suggest that brand image is strongly influenced by eWOM, and that brand image will further influence consumers purchasing intention as proposed. Future research implications are suggested as well as practical implications for business managers are provided to encourage the formation of a good brand image through eWOM.

This study aims to analyze the mediating role of employee engagement and moderation of self-efficacy in the relationship between organizational culture and organizational performance at Statistics Indonesia (BPS) in Banten Province. The research sampling used saturated samples with the number of sample data that was successfully submitted and processed as many as 151 employees of Statistics Indonesia (BPS) in Banten Province. The data analysis technique uses Partial Least Squares - Structural Equation Modeling with the help of the SmartPLS data processing program. The results showed that organizational culture has a positive and significant effect on organizational performance, organizational culture has a positive and significant effect on employee engagement, employee engagement has a positive and significant effect on organizational performance, employee engagement has a positive and significant effect in mediating the relationship between organizational culture and organizational performance, and self-efficacy has a positive but insignificant effect in moderating the relationship between organizational culture and organizational performance.

In recent years, the application of Artificial Intelligence (AI) and Machine Learning (ML) has transformed how businesses and economies evolve, especially in response to the global digital transformation accelerated by the COVID-19 pandemic. This study applies a bibliometric and science mapping approach to systematically examine 2,428 peer-reviewed articles indexed in Scopus from 2013 to 2024, focusing on AIs role within the domains of economics and business. The methodology includes PRISMA-guided data screening and visualization using VOSviewer and Bibliometrix, highlighting publication trends, co-authorship networks, subject area distribution, and thematic clusters. Findings reveal exponential growth in AI-related publications since 2018, with dominant themes centered on digital marketing, personalization, and business process optimization. Developed countries—particularly the United States, China, India, and the United Kingdom—account for the majority of contributions, while developing countries remain underrepresented. Moreover, limited attention has been given to ethical dimensions of AI in business contexts, suggesting a critical research gap. The study underscores the need for broader, more inclusive collaboration and exploration of under-researched areas such as ethical AI, logistics, and SMEs. Overall, this research offers strategic insights for scholars, policymakers, and industry leaders seeking to understand and shape the evolving AI landscape in business and economic research.

This study explores the integration of digital marketing and word-of-mouth (WOM) strategies to optimize rahn (Islamic pawn) contracts at KS NURI JATIM, a sharia-based financial cooperative in East Java. Using a descriptive qualitative approach, the research investigates how digital platforms and personal recommendations can synergize to enhance customer engagement and increase the uptake of rahn products. Data were collected through interviews, observations, and document analysis involving key stakeholders, including management, employees, and customers. The findings reveal that the strategic combination of digital marketing tools—such as social media, websites, and messaging apps—with traditional word-of-mouth communication significantly improves outreach and trust among target communities. This integration not only strengthens the institutions marketing effectiveness but also aligns with the values and preferences of its sharia-compliant clientele. The study offers practical insights for Islamic financial institutions seeking to modernize their marketing efforts while preserving community-based trust mechanisms.

Digital transformation is profoundly reshaping the global logistics and supply chain industry, driving the need to research and apply new business models to enhance efficiency and competitiveness. This study focuses on Binh Duong province, a leading industrial hub in Vietnam, to investigate the current state of e-logistics and platform logistics implementation within its unique local context. The expected results will highlight the practical application, specific benefits, and distinct challenges that businesses in Binh Duong face, thereby emphasizing the role of the local context in the success of the transformation process. This research aims to contribute empirical knowledge on the application of new logistics models in an emerging economy and a dynamic industrial province, while also providing a scientific basis for Binh Duongs logistics industry development policies and corporate business strategies.

The purpose of this study was to determine, explain and analyze the influence of local revenue, balancing funds and income inequality on the Islamic human development index of 8 regencies / cities in South Sumatra Province. The population in this study was South Sumatra Province which consisted of 8 regencies / cities with sample determination using purposive sampling technique. The analysis technique used panel data regression with the Eviews application where hypothesis testing used the t-test and F-test. The results of the model accuracy test showed that the best model was the fixed effect model. The results of the hypothesis test showed that local revenue had a positive and significant effect on the Islamic human development index, balancing funds did not have a significant effect on the Islamic development index and income inequality did not affect the Islamic human development index. Then simultaneously local revenue, balancing funds and income inequality had a significant effect on the Islamic human development index of 8 regencies / cities in South Sumatra Province

This study was conducted with the aim of determining the direct influence of job training, career development, and work discipline on employee performance. The sample used in this study consisted of 101 employees. The data analysis method used in this study was multiple linear regression analysis, with instrument testing techniques supported by IBM SPSS 25 software. The results obtained from this study indicate that: 1) job training, career development, and work discipline simultaneously have a positive and significant effect on employee performance. 2) Job training partially has a positive and significant effect on employee performance. 3) Career development partially has a positive and significant effect on employee performance. 4) Work discipline partially has a positive and significant effect on employee performance.

This study aims to explore the dynamics of natural tourism management at Goa Lawah, located in Lebah Sempage Village, Narmada District, West Lombok Regency. Using a qualitative approach with a symbolic interactionism method, the study analyzes the interactions, perceptions, and meanings constructed by local communities, the Tourism Awareness Group (Pokdarwis), and village authorities in managing the tourism site. The findings reveal that community participation remains partial and focuses primarily on technical activities such as community service (gotong royong), while involvement in strategic processes such as planning, decision-making, and evaluation is very limited. This indicates that the implementation of Community Based Tourism (CBT) has not been fully realized, as empowerment, collective ownership, and equitable benefit distribution are still lacking. From the perspective of Elinor Ostroms Common Pool Resources theory, local institutions at Goa Lawah experience institutional voids in ensuring inclusive collective participation. Such partial participation may lead to long-term negative impacts, including community apathy, potential social conflicts, and unequal economic benefit distribution. Therefore, strengthening local institutions through reconstructing power relations and developing participatory institutions is essential for establishing sustainable community-based tourism management.

Purpose: This study examines the influence of sustainable business practices and international market accessibility on entrepreneurial advancement within the global coffee export sector. It addresses a significant gap in the existing literature by incorporating the role of institutional enablers—specifically, government policies and trade agreements—into the comprehension of entrepreneurial development. The focus is on the interaction between sustainability-oriented strategies and external market entry capabilities, which collectively shape growth, resilience, and competitiveness among coffee entrepreneurs in emerging economies. Methodology: A quantitative methodology was adopted, employing a structured online survey constructed with a 5-point Likert scale to collect data from 385 participants, encompassing coffee entrepreneurs, trade specialists, and sustainability officers. A stratified sampling technique ensured adequate representation across various roles, regions, and firm sizes. Data analysis was performed utilizing SPSS, which incorporated descriptive statistics, Cronbachs alpha reliability testing, exploratory factor analysis (EFA), and multiple linear regression to examine the proposed relationships and moderation effects. Results: The findings indicate that both sustainable business practices and access to international markets exert significant positive effects on entrepreneurial growth. Furthermore, government policies and trade agreements demonstrate a robust moderating influence, enhancing the advantages of market access when supportive frameworks are established. The study elucidates how the convergence of internal capabilities and external institutional alignment propels entrepreneurial performance within the coffee export sector. Originality/Value: This research enhances the theoretical comprehension of entrepreneurship in global agri-trade by synthesizing Resource-Based View and Institutional Theory to evaluate the joint impact of sustainability and market access. Additionally, it offers practical implications for entrepreneurs, policymakers, and international trade agencies regarding the promotion of inclusive and competitive growth in the coffee sector through sustainability initiatives and policy endorsement.

Vietnams tourism industry is experiencing robust growth and is gradually shifting from a passive travel model to an experiential one, where tourists engage more deeply with travel companies. This study aims to explore the relationships among co-creation of experiences, experience satisfaction, and willingness to pay from the tourists perspective. Data were collected from 572 tourists participating in 38 tours across the Mekong Delta region in Vietnam. The analysis was conducted using SmartPLS software and the PLS-SEM model. The findings identify three key drivers of co-creation of experiences: (1) Resources, (2) Participation, and (3) the Tourists Role. Co creation of experiences positively influences both tourist satisfaction and loyalty, which in turn enhance tourists willingness to pay. Moreover, experience satisfaction and loyalty act as significant mediators in the relationship between co-creation and willingness to pay, reinforcing the practical relevance of the proposed research model. Based on the findings, the study offers managerial implications for tourism businesses to improve operational performance and achieve sustainable development. Specifically, travel companies are encouraged to transition from a "service-only" approach to a strategy of "companionship and co-creation" with tourists.

As a result of the widespread use of digital information, digital marketing is witnessing a radical change in the nature of customer behavior, which requires sales centers to develop work tools and increase the role of e-marketing to understand customer expectations and provide excellent services. Currently, Baghdad sales centers are facing problems in knowing the expectations of customers and fulfilling them. The purpose of this research is to identify the digital transformation in e-marketing programs and its impact on improving customer experience. This research employed a descriptive analytical method by survey as follows. In terms of the problem, the research problem is summarized by a single question. The question here is, "What is the impact of the digital transformation in e-marketing on improving customer experience?" Most of the research related to this issue in Iraq is exploratory in nature, and research related to the Iraqi environment is almost nonexistent. Data analysis showed that the digital transformation in all e-marketing programs has a great impact on improving the customer experience in the sales centers in the residential complexes in Baghdad and that these results are applicable to a general environment. Considering the results of the statistical analysis and the analysis of the information form distributed to (40) individuals from the targeted sample of the research, we find that all differences are significant, which means that the use of electronic marketing methods is very effective in the process of selling residential units.

Accounting students who work are faced with a dual role dilemma, namely as workers and as students, which often proves role conflict and time pressure. This study aims to identify the challenges faced by accounting students who work while studying and their impact on academic achievement. The research method used is a qualitative approach with in-depth interview techniques with accounting students who work part-time and full-time, the results of the study show that students experience difficulties in time management, physical and mental fatigue, and decreased focus on learning, which contribute to fluctuations in academic achievement. However, there are also positive impacts such as increased discipline and time management skills. These findings emphasize the importance of intuitive support for approaches and self-adjustment strategies so that students can balance their two roles effectively.

The research paper examines the impact of climate-related disasters, specifically Typhoon Yagi, on the process of achieving sustainable tourism development in Vietnam. Coming against the backdrop of the growing uncertainty of the climate, the study is based on three major themes, namely, the issue of the extent of the disasters, the success of community adaptability, and the effectiveness of governance policies on providing resilience. Methodologically, the study employing a quantitative method in a 5-point Likert scale survey utilizes a sound theoretical ground based on a combination of knowledge gained on sustainable tourism, disaster resiliency, and community-based adaptation. The research community obtained 368 responses in four stakeholder groups that included tourism businesses, government officials, academic researchers, and local community organizations in communities directly or indirectly affected by Typhoon Yagi. The findings indicate that the climate catastrophes have greatly impacted the tourism industry in terms of infrastructure, daily activities, and the livelihoods of the locals. The events have, however, also unleashed adaptive actions both at the policy and community levels. The research concludes that high local adaptation capacity is necessary in maintaining tourism, and proactive and well-coordinated government policies would mitigate the ill impacts of calamities. Based on a contrast, in the case of fragmented or top-down government support, a rather slower and less effective recovery is observed. The research provides a theoretical linkage between disaster research and sustainable tourism views. It is practical in the sense that it offers local knowledge of how communities and institutions can be engaged to adapt to climate change. It highlights the need for coordination at various levels, community empowerment, and regular policy promotion. All in all, the research sheds light on the present situation of Vietnam as a country lying somewhere between excessive vulnerability and being resilient to the threats of climate change, as it gives potential lessons to other developing nations with the same vulnerabilities in the aspect of tourism.

This study examines the impact of Free Trade Agreements on Vietnams terms of trade, a key indicator of trade quality and national welfare. While FTAs have expanded Vietnams trade volume, their effect on terms of trade remains unclear, especially given the countrys reliance on low-value-added exports and imported inputs. Using provincial-level data, the research highlights regional disparities and provides insights to support more effective trade and development policies. This study uses a panel dataset of 63 Vietnamese provinces from 2019 to 2023 (315 observations) to analyze the impact of FTAs on terms of trade, in which the study proposed economical control variables as GRDP, inflation and labor productivity. The study finds that FTAs significantly improve Vietnams terms of trade, but their effectiveness depends on strong domestic foundations. Key internal factors such as regional economic development, inflation control, and labor productivity also play critical roles. These results highlight that trade outcomes are shaped by both external liberalization and internal economic capacity. These findings practically call for a comprehensive policy approach such as enhancing infrastructure, maintaining macroeconomic stability, improving labor productivity, streamlining trade procedures, diversifying export markets, promoting sustainable trade, and strengthening institutional coordination.