This article explores the role of individual consumer variables, such as health concern, involvement, perceived risk and perceived self-efficacy, in the intention to consume functional foods. Drawing on a review of existing literature and empirical studies, we analyze how these psychological factors influence consumer attitudes and behavior towards these products. The results highlight the importance of these variables in understanding and predicting the acceptance of functional foods.

Financial management is an attitude or behavior in managing finances, each agency or person is expected to manage finances properly so that their goals can be achieved. Students receiving Papuan higher education affirmation scholarships or ADik Papua, are expected to be able to manage the scholarship finances provided each semester and through this study, researchers hope to describe the behavior or attitude of Papuan ADik students studying higher education in Pontianak city in managing any assistance received, starting from the beginning of receiving scholarships, managing or allocating funds received, as well as the challenges faced by each Papuan ADik scholarship recipient student in Pontianak city in managing finances. This research uses a method with a qualitative approach, with data collection techniques in the form of observation, interviews, and literature study. The data received, processed with thematic analysis techniques. The results showed that with the lack of financial literacy, limited or insufficient funds, and the challenges faced, ADik Papua students can manage their finances well.

This study aims to analyze the financial independence of Regency/City regions in West Nusa Tenggara Province and analyze the factors that affect the financial independence of Regency/City regions in West Nusa Tenggara Province in 2016-2023. Using descriptive analysis methods with a quantitative approach to secondary data. The data sources in this research are all obtained from the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK) and the Central Statistics Agency (BPS) Regency / city in West Nusa Tenggara. The results of the research on the ratio of regional financial independence of districts / cities in NTB are still very low with an instructive pattern, the ratio of the degree of fiscal desetralization is included in the financial capability with less criteria and the dependency ratio is included in a very high level of dependence. Partially, GRDP, Balance Fund, and Capital Expenditure affect regional financial independence, while Population Density and Human Development Index (HDI) have no effect on regional financial independence and simultaneously GRDP, Balance Fund, Population Density, Human Development Index and Capital Expenditure affect regional financial independence in Regency/City in West Nusa Tenggara province.

Performance Auditor is a public accountant who carries out objective audit assignments on the financial statements of a company or other organization with the aim of determining whether the financial statements are presented fairly in accordance with generally accepted accounting principles. It can be concluded that Auditor Performance is a result of work completed by an auditor in carrying out the tasks assigned to him based on the influence of professionalism, organizational commitment, independence, competence and professional ethics. The purpose of this research is to determine the effect of professionalism, organizational commitment, independence, competence, and professional ethics on the performance of auditors in the Bali Province Public Accounting Firm. The population and sample in this study are 50 auditors at the Public Accounting Firm in Bali. The technique of determining the sample using purposive sampling method. While the analysis technique used is multiple linear regression analysis. The results of the study show that the variables of professionalism, independence and professional ethics have a positive effect on auditor performance. Meanwhile, organizational commitment and competency variables have no effect on auditor performance.

This research examines the complex interplay between international cultural influences and indigenous value systems in shaping fashion consumption practices among Vietnamese higher education students. Employing a sophisticated mixed-methods approach integrating Partial Least Squares Structural Equation Modelling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA), this study interrogates how transcultural fashion capital operates within the distinctive socio-cultural matrix of Vietnams rapidly globalising educational landscape. The empirical investigation reveals multidimensional pathways through which global cultural flows interact with localised identity constructions, yielding heterogeneous configuration patterns of fashion consumption. The study identifies three distinct causal configurations leading to high fashion acculturation, with Western media exposure and cosmopolitan orientation emerging as necessary but insufficient conditions. Indigenous cultural resilience demonstrates significant moderating effects, functioning as both constraint and enabler within different configurational pathways. This research contributes substantially to the theoretical understanding of fashion consumption as a site of cultural negotiation and identity formation, extending existing conceptualisations through a non-Western epistemological lens. The findings offer practical implications for international fashion marketers, cultural policy architects, and educational administrators navigating the complex terrain of globalisation and cultural identity within emerging consumption ecosystems.

This study investigates the influence of competence and servant leadership on employee performance, with motivation acting as a mediating variable. Anchored in Goal Setting Theory and Social Motivation Theory, the research examines how internal capabilities and leadership behavior shape performance outcomes in a public utility organization. The empirical context is Perumda Air Minum Panca Mahottama in Klungkung Regency, Bali, which has shown persistently low performance ratings despite increased internal training efforts. Using a quantitative explanatory approach, data were collected from 174 employees through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both competence and servant leadership significantly enhance employee performance, directly and indirectly through motivation. Motivation serves as a psychological mechanism linking individual potential and leadership behavior to performance. These findings offer theoretical insights into HRM practices in the public sector and provide practical implications for improving employee outcomes in service-oriented enterprises aligned with Sustainable Development Goals (SDGs).

The Export-Led Growth (ELG) hypothesis suggests that exports expansion is a catalyst for economic growth. ELG is grounded on classical and neoclassical trade theories and has been used as a justification for export led growth in multiple jurisdictions across the globe. This review evaluated the ELG hypothesis by synthesizing extant literature on the subject. The rationale for the evaluation was to assess the application of the theory in the Kenyan context. The study uses the PRISMA methodology to identify and screen peer-reviewed articles and institutional reports published between 2010 and 2024. A total of 22 studies were selected for the review. Based on the review, there is generally a positive relationship between exports and GDP growth. However, the strength and direction of causality vary based on factors such as level of development, methodologies used in review, and sectors. The results highlight the need for Kenya to diversify exports and develop support infrastructure to enhance its exports competitiveness in the global market. A balanced trade strategy that also integrates capital goods imports and encourages FDI is recommended.

According to Kenyas Vision 2030, the manufacturing sector is a major engine of economic expansion, yet the sectors contribution to the countrys GDP has been below expectations. Manufacturing exports are particularly critical, as they have the potential to drive industrialization, create jobs, and improve Kenyas global competitiveness. Despite this potential, the sector continues to underperform, limiting Kenyas broader economic ambitions. This study analyzed the influence of manufacturing exports on Kenyas economic growth from 1990 to 2023. Drawing inspiration from Chinas manufacturing success, the research assessed whether manufacturing exports could serve as a sustainable growth engine for Kenya. The study utilized annual time series data from the Kenya National Bureau of Statistics and the World Bank, employing an Autoregressive Distributed Lag (ARDL) model to capture both short- and long-term dynamics between manufacturing exports and GDP growth. Key objectives included evaluating the relationship between manufacturing exports and economic performance and exploring the potential for policy reforms to strengthen the sector. The results indicate a statistically significant long-run relationship between manufacturing exports (coefficient = 9.691, p = 0.009) and GDP. However, the impact of manufacturing on growth is delayed, which reflects the time lag required for policy interventions to stimulate economic activity under ELG hypothesis. To attain sustainable growth from manufactured exports, Kenya should strengthen its manufacturing sector through export-oriented policies and address structural constraints such as infrastructure, financing, and trade logistics.

This study investigates the complex relationships between trust dynamics, fraud risk perception, and digital financial behavior in Vietnams emerging FinTech ecosystem, with particular attention to the mediating role of digital financial literacy and the moderating effect of institutional support. Using a quantitative approach, data were collected from 726 digital financial service users through a structured questionnaire. The research employed a dual analytical strategy combining structural equation modeling (SEM) with fuzzy-set qualitative comparative analysis (fsQCA) to provide comprehensive insights into both net effects and configurational conditions leading to digital financial inclusion. The findings reveal that trust dynamics positively influence digital financial behavior, with technological trust showing the strongest effect (ß = 0.356), while fraud risk perception demonstrates significant negative impacts. Digital financial literacy emerges as a crucial mediating mechanism, accounting for approximately one-third of the total effects in both trust-risk relationships. The fsQCA results identify three distinct configurational paths to high digital financial behavior, with the combination of high trust, low fraud risk, and high digital literacy showing the strongest empirical relevance. This study contributes to the literature by providing an integrated model of digital financial behavior, establishing the crucial role of digital financial literacy as a mediating mechanism, and identifying multiple pathways to digital financial inclusion in emerging markets. These findings offer valuable insights for policymakers and FinTech providers in developing effective strategies for promoting digital financial inclusion.

This paper examined whether Tax Penalties is Effective in Combating Tax Evasion in Nigeria. The study adopted descriptive research design and data were obtained using structured questionnaire. The Ordinary Least Square Regression (OLS) and Pearson Correlation model were used to test the hypothesis. The study is hinged on two (2) theories which include deterrence theory and ability to pay theory. To accomplish the objectives of the study, a total of 52 questionnaire were administered to the selected tax officers (20) and taxpayers (32). Five-point Likert scale questionnaire and simple random techniques were used to select respondents for the study. Collected data were analyzed using descriptive and inferential statistics such as frequency and percentage. Findings show that the four-hypothesis tested were significant, Tax knowledge and Awareness effect on Tax Evasion (p = 0.0095 < 0.05); Tax Administration effect on Tax Evasion (p = 0.007 < 0.05); Auditing Capacity influence on Tax Evasion (p = 0.001 < 0.05); and Corruption of Tax Offices on Tax Evasion (r = .003, p < 0.05). These indicate that Tax knowledge and Awareness, Tax Administration, Auditing Capacity, and Corruption of Tax Offices are capable of influencing the level of tax evasion. It was revealed that tax knowledge and awareness, tax administration, and auditing capacity have significant effect in reducing tax evasion level but limited by high level of corruption in public offices. The study thus recommends among others that tax laws should be further codified, harmonized and enforcement machinery should be strengthened. The level of punishment should also be stricter and legal provisions for doing this should be clearly stated.

This study aims to analyze the direct and indirect effects of blockholder ownership, foreign ownership, and industry type on firm value through funding policy. The research method employs quantitative analysis to examine the causal relationship between research variables, on the other hand, block holder ownership, foreign ownership, and industry type as independent variables, and firm value as the dependent variable with funding policy serving as an intervening variable. The research sample was 25 state-owned companies listed on the IDX, engaged in six sectors, namely financial services, energy, infrastructure, basic materials, health, and transportation & logistics. The analysis technique used path analysis. The findings of the study showed that blockholder ownership and foreign ownership had a direct effect on firm value, and did not have an effect through debt funding policy. Only the type of industry affected the firm value through funding policy. The novelty of the study by referring to the results of path analysis is that debt funding policy (DER) partially mediates the connection between the type of company and firm value. Logically empirically, it can be explained that the type of infrastructure company tends to have a large debt composition after being confirmed to get a tender for the development project auction. Thus, the type of industry will affect debt funding policy and at the same time affect the value of the company. On the other hand, block holder ownership negatively affects the value of the company.

This research investigates the transformative capacity of digital storytelling as an innovative mechanism for enhancing perceived economic empowerment among ethnic minority women in Northern Vietnam. Employing a theoretical framework that integrates social capital theory, narrative identity constructs, and digital empowerment paradigms, this study examines how digital narrative creation and dissemination function as forms of transformative economic capital within marginalized communities. A quantitative methodological approach utilising structural equation modelling with partial least squares (PLS-SEM) was implemented, involving 387 ethnic minority women from four provinces in Northern Vietnam. The research establishes significant relationships between digital narrative self-efficacy, technological accessibility, community narrative networks, and perceived economic empowerment, with cultural identity preservation functioning as a significant moderating variable. Findings reveal that digital storytelling operates as a multidimensional construct that transforms traditional cultural narratives into economic capital through increased market visibility, enhanced entrepreneurial self-efficacy, and expanded social network engagement. This research contributes to the theoretical advancement of digital empowerment frameworks in non-Western contexts and provides empirical evidence for policy development aimed at reducing digital divides in ethnically diverse, economically marginalised regions.

This research aims to analyze the factors that influence budgetary slack, namely budget participation, budget emphasis, and organizational commitment. This research uses quantitative methods and the sample is determined based on certain criteria. The 10 largest Regional Work Units [SKPD] were obtained from 43 SKPDs with a total of 80 respondents. Data was processed using Smart PLS version 4.0 to test validity, reliability and hypothesis testing. The research results show that budget participation and organizational commitment have a positive and significant effect on budgetary slack. Meanwhile, budgetary emphasis has a negative effect on budgetary slack. The findings of this research provide a valuable contribution to the DKI Jakarta Provincial Government in preparing the province revenue and expenditure budget for the following year, especially since Jakarta is no longer the capital of the Republic of Indonesia.

This research investigates the transformative mechanisms through which digital narrative ecosystems influence consumer behavioral patterns within Vietnams emerging film industry context. Drawing upon narrative transportation theory and social cognitive theory, this study examines how social media storytelling campaigns facilitate psychological engagement processes that subsequently drive purchase intention formation for new film releases. Through a comprehensive quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA), this research analyzed data from 486 Vietnamese consumers aged 18-45 years who actively engage with film-related social media content. The findings reveal that narrative transportation serves as a critical mediating mechanism between social media storytelling elements and consumer psychological engagement, whilst psychological engagement significantly influences purchase intentions through both cognitive and affective pathways. The study demonstrates that Vietnamese consumers exhibit distinct cultural responsiveness to narrative authenticity and emotional resonance within digital storytelling contexts. This research contributes to the theoretical understanding of consumer behavior within digital narrative ecosystems whilst providing strategic insights for entertainment industry marketing practitioners operating in emerging Southeast Asian markets.

Technological transformation plays an important role in influencing MSMEs businesses and habits towards society. One of the changes that has occurred among MSMEs entrepreneurs is the way consumers pay when making transactions. This phenomenon is supported by the emergence of many banking applications that use QRIS because it can make transactions easier. These factors ultimately increase and encourage consumer habits in carrying out all their transactions in purchasing. This study aims to determine the Impact of QRIS as a Petty Cash Substitute in Increasing Creative Economic Transactions of MSMEs in Metro City through the TAM theory model. Data were collected through an online survey using a purposive sampling method. The study sample consisted of 207 participants who demonstrated knowledge and understanding of the use of QRIS applications. Data analysis using SPSS 24 Multiple Linear Regression. The results of the study showed that the proposed hypothesis was accepted in this study. The use of QRIS has been proven to have a positive and significant impact on increasing transactions made by consumers.

Strategy implementation was recognized as a crucial element of the strategic management process, involving the enthusiastic execution of well-developed systems and coordinated activities utilizing various resources to achieve organizational objectives. Many institutions encountered significant challenges in policy implementation, with most strategies failing to improve performance due to poor execution. The study aimed to assess the effects of organizational structure and resource allocation on the performance of Iten County Referral Hospital in Kenya, serving as a valuable resource for future researchers, policymakers, and hospital management by providing insights into how these factors influenced strategic success. Guided by resource-based view, agency, and upper echelon theories, the research employed a quantitative descriptive design, targeting a population of 214 staff members, with a sample size of 139 selected through simple random sampling. Data collection involved structured questionnaires, with reliability and validity ensured through correlation and content validity ratio, and analysis conducted using descriptive and inferential statistics, including multiple linear regression. Throughout the study, confidentiality, privacy, informed consent, and anonymity were upheld. The findings indicated that the hospital could overcome some implementation challenges by adopting strategies such as staff training, motivation, improved resource allocation, and fostering a positive organizational culture, which were expected to facilitate the successful execution of its strategic plans. The study found that organizational structure was the most significant predictor of performance, with a standardized beta coefficient of 0.478, indicating a strong positive impact. Enhancing structural elements such as clear hierarchies, efficient reporting systems, and streamlined decision-making processes was associated with notable improvements, with a one-unit increase in organizational structure linked to a 0.459 increase in performance. Organizational culture (ß = 0.393) and resource allocation (ß = 0.384) also significantly influenced performance outcomes; a positive culture and strategic resource distribution aligned with institutional goals contributed to increased productivity and operational efficiency. Reward systems, with a ß of 0.357, played a critical role in motivating staff and improving organizational results. The findings concluded that equitable resource distribution and a strong organizational culture were fundamental to enhancing healthcare performance. Based on these results, it was recommended that healthcare organizations prioritize establishing transparent hierarchies, effective communication channels, role clarity, and a balanced approach to centralization and decentralization to foster staff motivation, teamwork, and operational effectiveness.

The principal objective of this research is to analyze the influence of the economic and environmental determinants on the decision of adoption of the E-trade in Cameroun. Thus, quantitative research being based on a hypothetical-deductible step was used in this work the mobilized statistical tools, whose regression through a simple model probity as the method of analysis and estimate of the data enabled us to conclude that the adoption of the E-trade is influenced by economic and environmental determinants major. The economic factors, such as the income of the consumers, the cost of the infrastructures and accessibility with the payments on line, play a key role. In parallel, the environmental factors, including the quality of the technological infrastructures, cover Internet and the lawful framework, condition the diffusion of the E-trade. The results of this study show a strong and significant relation between these determinants and the adoption of the E-trade, although challenges remain, in particular the numerical fracture and the confidence of the consumers thus confirming our assumptions of H1 research and H2.Within sight of these results, it is spring that to organize and encourage the adoption of the E-trade in Cameroun, it is necessary to improve the numerical infrastructures to guarantee a better connectivity, to encourage financial inclusion with adapted solutions of payment, to reinforce the legal framework to make safe the transactions on line, to optimize logistics to facilitate the delivery of the products and finally to sensitize and train the economic actors with the importance of the numerical one.

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure on the financial performance of companies in the basic materials and energy sectors listed on the Indonesia Stock Exchange during the period 2021-2024, considering CEO gender as a moderating variable. The primary objective of the study is to understand the impact of corporate transparency and commitment to sustainability (ESG) on financial outcomes, as well as to test whether CEO gender influences this relationship. The research methodology employs a quantitative approach using panel data analysis on a selected sample of companies. The results indicate that ESG disclosure has a positive and significant impact on company financial performance. However, statistical analysis did not find sufficient evidence to support the role of CEO gender as a moderating variable in the relationship between ESG and financial performance. Thus, CEO gender does not influence the strength or direction of ESGs impact on financial performance in the context of basic materials and energy companies in Indonesia. These findings underscore the importance of integrating sustainability aspects into business strategies without considering CEO gender differences as a moderating factor. The practical implications of this research are to encourage companies to improve ESG transparency in order to achieve more optimal and sustainable financial performance.

This study aims to analyze which sectors are priority economic sectors and their effect on poverty in North Lombok Regency in 2011-2024. The analytical methods used include Location Quotient, Growth Ratio Model analysis and Overlay analysis to identify priority sectors and multiple linear regression analysis to analyze the effect of priority sectors on poverty in North Lombok district. The data used is secondary data from 2011 to 2024 sourced from the Central Bureau of Statistics. The research approach uses an associative quantitative approach. The results of the study based on Loqation Qution analysis, Growth Ratio Model and Overlay analysis show that of the 17 (seventeen) economic sectors there are 4 (four) sectors classified as priority economic sectors, namely, the agricultural sector, the trade sector, the food and beverage accommodation sector and the education services sector. Multiple linear regression analysis shows that the agricultural sector and education services have an effect on poverty in North Lombok, while the trade sector and food and beverage accommodation have no significant effect on poverty.

The aim of the research is to analyze the conceptual and managerial foundations of the digital transformation of higher education institutions in the context of modern challenges and risks. The focus is on identifying key strategic areas, institutional components, and models of digital maturity that form the transition to a digital university model. The methodological basis of the research is a qualitative approach that allows us to study the processes of implementing data-driven management, modernizing digital infrastructure, transforming services, and improving the digital competencies of all participants in the educational process. It is determined that the efficiency of digital transformation depends on the combination of a project approach with systematic models for assessing digital maturity, which ensures the coherence of changes and the sustainability of institutional development. The results of the research allow outlining methodological guidelines for the formation of an adaptive, innovative, and academically open model of a digital university

This study investigates the impact of corporate liquidity and capital structure on tax avoidance, and the moderating role of institutional ownership, within Indonesian infrastructure firms. It addresses literature gaps concerning the precise interplay among these financial and governance variables in this sector. The primary aim is to empirically assess how liquidity, capital structure, and institutional ownership (including its moderating effect) collectively influence tax avoidance. Employing a quantitative descriptive methodology, secondary data from Indonesian infrastructure firms financial statements (2021-2024) listed on the Indonesia Stock Exchange were utilized. Analysis was performed using SPSS software with the Absolute Difference Moderation technique. Findings reveal a positive relationship between both liquidity and institutional ownership with tax avoidance. Furthermore, institutional ownership was found to reinforce liquiditys impact on tax avoidance. Practical implications are significant for corporate management in enhancing liquidity and capital structure strategies, for regulatory bodies in crafting robust fiscal policies, and for investors in evaluating associated risks and opportunities.

This study investigates the influence of perceived ease of use and perceived security on the intention to use Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) fostered by Bank Indonesias Central Java Regional Office (KPw BI Jawa Tengah). As digital payments continue to expand in Indonesias financial ecosystem, understanding behavioral factors that drive MSMEs to adopt QRIS is crucial for inclusive economic transformation. This research employs a mixed-method approach, combining quantitative analysis based on a structured questionnaire (n = 57) selected through random sampling, and qualitative insights obtained from in-depth interviews with three representative MSME actors across various sectors. The results of multiple linear regression analysis reveal that both perceived ease of use (p = 0.009) and perceived security (p = 0.002) have a positive and statistically significant impact on the intention to use QRIS, supporting the theoretical framework of the Technology Acceptance Model (TAM). These findings are further enriched by interview responses indicating that user-friendly features, trust in system security, and institutional credibility (e.g., supervision by Bank Indonesia) play key roles in shaping MSMEs willingness to integrate QRIS into their daily operations. The study provides both theoretical contributions and practical recommendations for policymakers, fintech developers, and financial institutions to promote sustainable digital adoption by enhancing usability and security frameworks targeted at MSMEs.

This study focuses on the food and beverage industry in Vietnam, a rapidly growing sector that also faces many challenges in terms of environmental sustainability. In the context of increasing pressure from consumers, legal regulations and global trends, the study aims to assess the economic and financial impacts of adopting sustainable food practices. Using two theoretical approaches based on the Relational View and the Natural Resource-Based View, the study collected data from 217 managers and business owners in the industry to identify the factors that promote and hinder the transition to sustainable practices. The results of the study show that four sustainable practices such as using organic ingredients, saving energy, separating food waste, and optimizing green supply chains all have positive and significant impacts on the economic and financial performance of food service enterprises in Vietnam. In addition, structural factors such as enterprise size and geographical location, although still having some influence, become less important when enterprises implement sustainable practices, suggesting that green strategies can help narrow the gap between large and small enterprises. The study recommends that food businesses in Vietnam should integrate green strategies into their business operations, such as using organic ingredients, saving energy, managing waste, and optimizing supply chains. These measures help reduce costs, enhance brand recognition, increase customer trust, and expand markets. In particular, small and medium-sized enterprises can apply simple but effective green solutions to increase their competitive advantage. At the same time, sustainable practices also help businesses be more ready for international integration and access support from green policies and capital.

This study aims to analyze the factors that influence the absorption of agricultural labor from Generation Z in Indonesia with a spatial approach. The method used is spatial regression with the Spatial Error Model (SEM) model, using cross section data from 38 provinces in Indonesia in 2024. The data used is secondary data sourced from the official publication of the Ministry of Agriculture of the Republic of Indonesia. The dependent variable in this study is the employment of the agricultural sector in Generation Z, while the independent variables include production facilities assistance program, education level, income, harvest area, access to agricultural credit, agricultural micro assistance, and unemployment rate. The estimation results show that the SEM model is the best model in capturing the existence of spatial effects in the distribution of agricultural labor among regions. Four variables were found to have a significant effect on Generation Z employment, namely the production facility assistance program, education, income, and harvest size. Meanwhile, the variables of agricultural credit access, micro- assistance, and unemployment had no significant effect. These findings indicate that efforts to increase youth employment in the agricultural sector need to focus on providing production facilities, increasing land productivity, and improving the relevant agricultural vocational education system, taking into account the spatial context between regions.

The paper utilizes a quantitative approach that is rooted in big data in the banking sector to identify the determinants that influence the decision of individuals toward online savings deposit decision-making. Accordingly, the dataset of 224,419 rows, equivalent to 52,400 consumers employed in the study. The research findings indicate that online savings deposits are dependent upon the duration of service engagement; those who have recently engaged in the service exhibit greater interest in online savings deposits. Clients with long-term deposits are likely to show interest in online savings deposits. Customers exhibit significant interest in deposit interest rates. Online savings deposits attract customers with higher deposit amounts and more assets. Nevertheless, clients with substantial deposit amounts, including wealthy clients such as Private and Premier Elite customers, typically refrain from utilizing online deposit services. Conversely, both regular and loyal clients exhibit a greater interest in online deposits. It is noteworthy that female clients have a greater preference for online deposit services compared to their male counterparts. The results indicate that younger clients are more inclined to select online savings deposits for deposit services compared to older customers.

This study investigates the mediating role of Sustainable Development Goals (SDGs) in the relationship between village governance and village autonomy in West Java, Indonesia. Drawing on Public Accountability Theory, Good Governance Theory, Human Capital Theory, and Sustainable Development Theory, the research explores how four governance factors—village fund management, accountability, human resources, and local regulations—affect village independence, both directly and through SDG implementation. Using a quantitative approach and Partial Least Squares Structural Equation Modelling (PLSSEM) on survey data from 372 village officials, the study finds that all governance variables significantly influence both SDG implementation and village autonomy. Moreover, SDG implementation partially mediates the impact of governance factors on village independence, with Variance Accounted For (VAF) values ranging from 33% to 65%. The findings highlight the strategic importance of embedding sustainability frameworks within local governance systems to foster autonomous and resilient rural communities. The study offers both theoretical contributions and practical recommendations for policy interventions aimed at aligning decentralized governance with global development agendas.

The emotional, visual, psychological, and value factors shaping consumer shopping behavior (CBB) in a digital marketing environment are investigated in detail in this study. The relationship between emotional engagement, visual arousal, fear of missing out (FOMO), and perceived value on CBB is analyzed through the theory of the stimulus-oriented response (S-O-R) model and the communication probability model (ELM). Accordingly, Consumer Cognitive Processing (CCP) is identified as a moderating variable that plays a mediating role. Data was collected through a questionnaire from 412 Vietnamese consumers who shopped online; the data utilized a 5-point Likert scale. The results of the regression indicate that emotional engagement has here proved to be the strongest factor influencing CBB (ß = 0.51), followed by perceived value (ß = 0.44), visual stimulus (ß = 0.42), and FOMO (ß = 0.38). More thoughtful consumers were more likely to respond to visual elements as the association between visual stimulus and CBB (ß = 0.33) significantly strengthened. This study theoretically enhances our understanding of how emotional, cognitive, and psychological mechanisms interact to shape consumer behavior. According to the findings, marketers should employ value-based pricing, emotive storytelling, eye-catching imagery, and urgent messages that are specific to the cognitive traits of each consumer group. The development of personalized marketing campaigns should be guided by the depth of customer psychology. Future research should focus on tracking behavioral changes over time and evaluating applicability in other cultures through longitudinal or experimental research methods.

This study aimed at gaining the empirical evidence on the effect of participation in strategic planning on budgetary slack with the mediation of autonomous motivation and affective commitment. We draw on agency theory and self-determination theory to examine whether and how participation in strategic planning relates to budgetary slack. This study uses primary data obtained from questionnaires distributed to the planning and budget functions involved in the preparation of strategic planning in the Bali Provincial Government. This study involved 36 work units within the scope of the Bali Provincial Government. A total of 121 questionnaires were distributed to the Head of Regional Apparatus, Regional Apparatus Secretary and planning functions in 36 work units. Of the 121 questionnaires distributed, 191 questionnaires were responded to and could be further analyzed. The independent variable in this study is strategic planning participation, the dependent variable is budgetary slack, while the mediating variables are autonomous motivation and affective commitment. The results of the study indicate that: 1) participation in strategic planning has a positive effect on budgetary slack; 2) participation in strategic planning has a positive effect on autonomous motivation; 3) participation in strategic planning has a positive effect on affective commitment; 4) autonomous motivation has a positive effect on budgetary slack; 5) affective commitment has a positive effect on budgetary slack; 6) participation in strategic planning has an effect on budgetary slack through autonomous motivation; 7) participation in strategic planning has an effect on budgetary slack through

This study examines the influence of demand response integration and AI-based predictive maintenance on smart grid operational efficiency, with an emphasis on the moderating effect of cybersecurity readiness. Based on the theories of contingency and socio-technical systems, the study views smart grid efficiency as a result of both institutional readiness and technological innovation. Using a 5-point Likert scale, a quantitative survey was given to 385 professionals working in the cybersecurity and energy industries in Vietnam. The results show that demand response integration (ß = 0.508) and AI-based predictive maintenance (ß = 0.635) both considerably improve operational efficiency. Additionally, the association between AI-based maintenance and efficiency was shown to be moderated by cybersecurity preparedness (ß = 0.472), indicating that digital protection procedures are necessary to benefit from predictive technology fully. By experimentally connecting cybersecurity with smart grid functioning, the study closes a significant gap in the literature and offers a comprehensive paradigm for resilient energy modernization. The findings provide useful information for engineers, legislators, and energy companies attempting to strike a balance between risk reduction and innovation in digitalized energy ecosystems.

Kenyas horticultural export performance plays a significant role in driving the countrys economic growth. The nation engages in international trade with numerous countries, with the East African Community emerging as the leading destination for Kenyas exports. However, an overreliance on domestic markets has contributed to lower local prices for horticultural produce, highlighting the need to tap into international markets for better returns. The primary objective of this study was to examine the factors influencing the total value of horticultural exports in Kenya. Specifically, the study aimed to assess the effects of exchange rate, interest rate, and inflation on horticultural export performance. The research was grounded in the export-led growth theory and Marshall-Lerner Condition and employed a longitudinal research design using data from the Kenya National Bureau of Statistics (KNBS) spanning a 30-year period (1995–2024).The study employed the Vector Error Correction Model (VECM) to analyze the determinants of horticultural export performance in Kenya and to provide policy recommendations aimed at promoting favorable exchange rates, terms of trade, and controlled inflation. To ensure the robustness of the regression results, stationarity tests were conducted using both the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests. These tests confirmed that all variables became stationary after first differencing. The long-run VECM analysis revealed that inflation, exchange rates and interest rates significantly influenced the total value of horticultural exports. Based on these findings, the study recommends the implementation of inflation control measures to stabilize input costs and maintain the competitiveness of Kenyan horticultural products in global markets. The study suggested adopting exchange rate management policies to reduce excessive volatility and create a stable environment for exports. Enhancing access to affordable credit through reduced interest rates and targeted agricultural financing will empower farmers to invest in modern technologies and infrastructure.

The purpose of this study was to analyze the influence of product quality, promotion, and price on consumer purchasing decisions at Billionaire Fragrance Denpasar. A quantitative approach with a survey method through a questionnaire was applied in this study. All consumers who visited Billionaire Fragrance whose number was not known for certain were the population. The sample consisted of 75 respondents determined by the purposive sampling method. The data analysis technique applied was multiple linear regression with the help of SPSS v29.0 software. The results of the analysis stated that product quality, promotion, and price simultaneously and partially had a positive and significant effect on purchasing decisions

This study aims to analyze the effects of Peer-to-Peer (P2P) Lending, population growth rate, and income inequality on poverty levels in the ten provinces with the highest poverty rates in Indonesia during the period 2020–2023. Despite the implementation of various poverty alleviation policies, poverty remains a persistent and critical issue in Indonesia. This research employs a quantitative approach using panel data regression analysis, utilizing the Random Effects Model (REM), and processed through EViews to examine the relationships among the variables. The study relies on secondary data, with a sample consisting of ten provinces: Papua, West Papua, East Nusa Tenggara, Maluku, Gorontalo, Aceh, Bengkulu, West Nusa Tenggara, Central Sulawesi, and South Sumatra. The results indicate that Peer-to-Peer Lending has a negative and statistically significant effect on poverty levels. Meanwhile, the population growth rate has a positive but statistically insignificant effect, and income inequality has a positive and statistically significant effect on poverty. Among the three variables, income inequality emerges as the most dominant factor influencing poverty levels. These findings underscore the importance of implementing income redistribution policies and strengthening financial literacy and financial inclusion as key strategies in poverty alleviation, particularly in regions with persistently high poverty rates.

The Testing, Inspection, and Certification (TIC) industry in Indonesia faces complex competitive challenges and rapid environmental dynamics. To formulate an effective competitiveness strategy, an in-depth understanding of the interconnections between factors as well as strategic priorities is crucial. This research applied a mixed-methods approach, specifically using Interpretive Structural Modeling (ISM) to map the hierarchical relationships among competitiveness factors from the perspectives of Porters Five Forces and Dynamic Capabilities, and Analytic Hierarchy Process (AHP) to determine strategic priorities. The ISM results revealed the driving structure and dependencies between factors, showing that internal capabilities such as innovation and digitalization have high driving power. Meanwhile, AHP identified innovation and focus strategies as top priorities. This study makes a methodological contribution by demonstrating the integration of ISM and AHP in strategy formulation, as well as practical implications for Indonesian TIC companies in building sustainable competitive advantage.

Tax aggressiveness is a tax planning action that can be legal with tax avoidance or illegal with tax evasion. The aggressive action against taxes appears due to different interests between the government and the taxpayer. This study aims to analyze the effect of fixed assets intensity, inventory intensity and firm size on tax aggressiveness with control variables profitability and sales growth. This study uses agency theory as the grand theory and positive accounting theory as a supporting theory. The object of this research is non-service companies listed at the Indonesia Stock Exchange for the period 2021-2023 with a total of 1,096 observations. The sampling method uses purposive sampling and data analysis using multiple linear regression analysis with software STATA 17. The results of this study indicate that the fixed assets intensity variable has no effect on tax aggressiveness. inventory intensity variable has a positive effect on tax aggressiveness, and the firm size variable has a negative effect on tax aggressiveness.

This Study aiming for analyze influence influencer credibility and trust to impulsive buying behavior, with purchase intention as variable mediation on consumers product skin care Somethinc among Generation Y and Z in Bali Province. Background study This based on the increasing behavior shopping impulsiveness influenced by digital marketing, especially through social media and roles influencer. Research This use approach quantitative with design cross-sectional. Data obtained through distribution online questionnaire to 200 respondents and analyzed use method Structural Equation Modeling (SEM) based Partial Least Squares (PLS). Research results show that influencer credibility influential positive and significant to purchase intention and impulsive buying behavior, temporary trust only influential significant to purchase intention, but No in a way direct to impulsive buying behavior. Apart from that, purchase intention proven mediate in a way partial influence influencer credibility to impulsive buying behavior, as well as mediate in a way full influence trust to impulsive buying behavior. Findings This give implications practical for perpetrator industry skin care for increase effectiveness of marketing strategy through election credible and constructive influencer trust consumer through transparency product.

Many African governments in developing countries have attempted to decentralize development planning and management responsibilities during the past decade. Decentralization has taken several forms, including decentralisation of functions within the central bureaucracy, delegation of semiautonomous or quasi-public corporations, devolution to local governments, and the transfer of functions to non-governmental organizations is of paramount importance in the development process of nations. This paper analyzed the implementation of decentralization for socio economic development in selected developing countries in Africa in which strategies and barriers were explored as they constitute part of its initiatives across diverse socio economic and political contexts for accelerated national development. The review was guided by three objectives which were: to review the legal reforms that supports the successful implementation of decentralization for socio economic development in selected developing countries in Africa ; to analyse the implementation of the political, administrative, and fiscal decentralization for socio economic development in selected developing countries in Africa , and to recommend strategies to be used in the successful implementation of decentralization for socio economic development in developing countries in Africa. This was a desk review study. It involved investigating research subjects using various library resources such as books, scientific journals, research papers, newspapers, periodicals, government reports, legislation, and other relevant documents. All the data was processed by and used in the right format for the analysis of implementation of decentralization in selected developing countries in Africa. Through a combination of qualitative and quantitative methodologies, this study analyzed the real level of decentralization made in sampled developing countries in Africa i.e Zambia, Kenya, and Ghana. The result of this research in the sampled developing countries in African was that: Firstly, legal decentralisation has often taken the form of constitutional provisions, legislative enactments, and executive policy instruments designed to enable local governance. However, the extent to which these reforms have facilitated effective decentralisation remains a subject of considerable debate. Secondly, limitation in resources both financial and human that local governments often face were notable. While local governments may be more attuned to their communitys needs, they may lack the necessary resources to effectively address these needs. Lastly, lack of public participation and engagement by citizens in local governance. The study recommends that: Firstly, establishing clear legal and regulatory frameworks that define the roles, responsibilities, and powers of different levels of government. This clarity helps prevent conflicts and ensures smooth functioning of decentralized systems. Secondly, decentralization should be implemented gradually to allow local governments to build capacity and adjust to new responsibilities. Phased approaches enable learning and adaptation, reducing the risk of resource mismanagement and inefficiencies. Lastly, expanding civil society partnerships helps local government build effective systems and processes for participation, transparency, and mobilization, in addition to carrying out their own participation and monitoring activities.

Purpose – Green marketing in digital marketplaces has evolved beyond product features into symbolic arenas where sustainability is constructed, contested, and consumed. This study aims to explore how consumers interpret and respond to green marketing claims through digital aesthetics, community validation, symbolic coherence, and ethical affectivity within a leading e-commerce platform. Design/methodology/approach – Using a Cyberphenomenology framework combined with Manual Data Analysis Procedure (MDAP), this qualitative study conducts an immersive digital ethnography of the Shopee marketplace, focusing on the Aneka Paperbag account. Data were gathered through visual observation, screenshot documentation, and consumer review analysis over a three-month period. Thematic coding was performed using the Gioia methodology to identify symbolic dimensions of green value. Findings – The study identifies four core symbolic propositions in digital green marketing: (1) Green as Digital Aesthetic, where eco-claims are inferred through curated visuals rather than material proof; (2) Social Validation as Trust, where consumer belief relies on collective testimony rather than brand authority; (3) Symbolic Fragility and Greenwashing, where inconsistencies between claim and practice cause dissonance; and (4) Ethical-Affective Resonance, where emotional and moral motivations drive green consumption. The findings highlight a semiotic shift from empirical validation to symbolic immersion in consumer meaning-making. Originality/value – This study contributes a novel symbolic-interpretive lens to sustainable marketing scholarship by integrating Cyberphenomenology and semiotic consumer theory in a marketplace context. It expands green marketing discourse from rational persuasion to emotional-symbolic legitimacy, offering both theoretical insights and practical implications for ethical branding in digital ecosystems.

This study examines the determinants of high-technology foreign direct investment (FDI) performance in Vietnam through the lens of institutional architecture, financial incentives, and human capital endowments. Employing a mixed-methods approach that combines structural equation modelling (SEM) with fuzzy-set qualitative comparative analysis (fsQCA), the research analyses data from 312 high-technology foreign firms operating in Vietnam between 2012 and 2016. The findings demonstrate that institutional quality serves as the primary determinant of FDI performance, whilst financial incentives and human capital availability function as necessary but insufficient conditions. The fsQCA results reveal three distinct configurational pathways to superior FDI performance: institutional-led, incentive-complemented, and human capital-augmented configurations. These findings contribute to the institutional economics literature by demonstrating the asymmetric and configurational nature of FDI determinants in emerging markets. The research provides crucial insights for policymakers in developing economies seeking to optimise their institutional frameworks for attracting and retaining high-value foreign investment whilst advancing theoretical understanding of institutional complementarities in FDI performance.

This research employs the impact of Marketing Artificial Intelligence (AI) on the long-term financial performance of Vietnams e-commerce companies, explore the mediating roles of customer engagement, satisfaction, loyalty, and data-driven decision-making, and examine their direct effects on sustainable financial performance. The data was collected via online surveys from February to May 2025 from these companies. Structural Equation Modeling (SEM-PLS) was employed to analyze relationships between Marketing AI, mediating factors, and financial performance. The research results indicate that Marketing AI significantly enhances customer engagement, data-driven decision-making, satisfaction, and loyalty, indirectly supporting sustainable financial performance. Customer satisfaction directly improves financial outcomes, while engagement, loyalty, and data-driven decision-making lack direct impacts. In conclusion, integrating AI-driven personalization with customer-centric strategies is crucial for competitive advantage and sustainable growth. The study recommends that Vietnamese e-commerce businesses prioritize personalized marketing and quality service to boost customer satisfaction, thereby optimizing financial performance. This research enriches understanding of AIs role in e-commerce and provides practical insights for industry practitioners.

Based on data of more than 3000 store customers and 1000 SKUs extracted from big data of FMCG company, the model of Mathematical Model and Simulation Model to approach for designing logistics operations. The finding is a significant contribution to the FMCG supply chain management distribution. Particularly, the picking strategy & cross dock model is found, it is a very important contribution not only to improve efficiencies, but also to increase customer service level while cost in operations was reduced.

This study investigates the interconnected roles of service quality, tourist satisfaction, and memorable tourism experiences in shaping touristsintention to recommend. Conducted at Keviandra Tour & Travel in Yogyakarta during the post-COVID-19 recovery period, the research applies Structural Equation Modelling (SEM-AMOS) to analyse data from 167 respondents. Grounded in the Service Quality Model, Experience Economy Theory, and memory-based consumer decision frameworks, the study empirically tests six hypotheses. Results reveal that service quality significantly influences both tourist satisfaction and memorable experiences, which in turn mediate the intention to recommend. Furthermore, service quality also exerts a direct positive impact on recommendation intentions. The findings underscore the critical role of emotionally engaging experiences and service excellence in driving word-of-mouth advocacy. This research contributes to the tourism literature by offering a comprehensive model of post-visit behaviour and provides practical insights for tour operators aiming to enhance customer loyalty and destination competitiveness in a post-crisis context.

This study explores the impact of digital recommendation algorithms on environmental awareness, focusing on the dynamic interplay among perceived information relevance (PIR), algorithmic content exposure (ACE), and human–machine interaction (HMI). Utilizing the Elaboration Likelihood Model and Uses and Gratifications Theory, the study reconceptualizes awareness as a dynamic product of cognitive, technological, and behavioral dimensions in AI-mediated contexts. A quantitative survey (N = 385) stratified by platform behavior across Southeast Asia revealed that PIR has the strongest predictive value (ß = 0.55), followed by ACE (ß = 0.49). HMI functions as a key moderator (ß = 0.57), suggesting that interactive engagement significantly strengthens cognitive assimilation of environmental content. These results suggest that AI platforms, when ethically designed, can serve as vehicles for ecological education. The findings call on platform engineers, sustainability advocates, and policymakers to implement value-sensitive design strategies, prioritize relevance-based content, and embed interactive features. Practical implications emphasize the role of value-sensitive design and interactive engagement in environmental communication. Limitations include reliance on self-report data and regional scope. Recognizing limitations in sampling and self-reported data, future research should employ longitudinal and behavioral methodologies to capture long-term attitudinal shifts. Overall, this study contributes to the integration of environmental psychology with algorithmic ethics by offering a robust, empirically grounded framework for digital ecological cognition.

This study aims to understand and analyze in depth how the implementation of Customer Relationship Management (CRM) in the supply chain system can improve the operational responsiveness of retail companies, especially at Hypermart Baubau Branch. This study uses a qualitative approach with a descriptive method. The results of the study indicate that the implementation of CRM in the supply chain at Hypermart Baubau Branch has a positive impact on increasing the companys responsiveness, especially in dealing with market demand and customer needs. Before CRM was implemented in an integrated manner, the company often experienced delays in service and inconsistencies in information between divisions, which resulted in decreased customer satisfaction. With the implementation of integrated CRM, communication between divisions becomes more efficient, decision making is faster, and customer service becomes more responsive.

Employee performance in government institutions is a critical indicator of public service effectiveness. At the Regional Office of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) in Lampung Province, performance outcomes have shown fluctuating trends, particularly in the suboptimal resolution of agrarian conflicts. Within the context of a complex bureaucratic structure, high job demands can trigger work-related stress, which—if not properly managed—may undermine employees psychological stability and reduce their performance. Mental health plays a crucial role in sustaining employee effectiveness under such pressures. This study aims to examine the influence of work stress on employee performance and to evaluate the mediating role of mental health in that relationship. The research adopts a quantitative approach with an explanatory research design. The population includes all employees of the ATR/BPN Regional Office in Lampung Province, totaling 150 individuals, all of whom participated as respondents through a census method. Data were collected using a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS. The results reveal that work stress has a significant negative impact on employee performance. Moreover, mental health statistically mediates the relationship between work stress and performance. These findings highlight the importance of effective stress management and mental health support as key organizational strategies to enhance performance, especially within the dynamic and high-pressure environment of public sector bureaucracy.

This paper examines the impact of technology on income distribution and employment patterns in Libya. As the country navigates through economic recovery and transformation, understanding the role of technology becomes crucial. The study analyzes how technological advancements—ranging from automation in various sectors to the adoption of digital platforms—affect labor markets and income inequality. The research highlights the opportunities presented by technology for increasing productivity and job creation, while also addressing the challenges of displacement and skill gaps among the workforce. The findings suggest that while technology can enhance economic growth, its influences vary significantly across different sectors and demographics. This paper concludes with recommendations for policymakers to foster an inclusive technological transition that mitigates disparities in income distribution and promotes equitable employment opportunities in Libya.

Cash holding plays a crucial role in corporate financial management, as it reflects a firms ability to meet liquidity needs, manage risk, and seize investment opportunities. This study aims to examine the effect of net working capital and leverage on cash holding, motivated by the varying cash policies observed across firms. The research uses a quantitative approach with panel data regression employing the Fixed Effect Model (FEM). The sample consists of 26 company observations over five years. Data analysis is conducted using EViews 12 software. The regression results indicate that leverage has a significant effect on cash holding, while net working capital does not exhibit a significant impact. The positive effect of leverage on cash holding; suggest that firms with higher debt levels tend to retain more cash as a buffer against financial risk. These findings contribute to financial decision-making related to optimal cash management and highlight the importance of both internal and external factors in shaping corporate liquidity policies.

Operational flexibility is one of the key strategies for small and medium enterprises (SMEs) to survive and thrive in a dynamic business environment. This study aims to explore how operational cessation supports SMEs in dealing with market closures and increasing internal efficiency, as well as examining the collaborative role of adaptive organizational culture in shaping competitive advantage. The research method used is the Systematic Literature Review (SLR) of 18 scientific articles selected based on methodological quality and thematic relevance. The results of the study indicate that operational continuity allows SMEs to respond quickly to market changes through resource optimization, technology adaptation, and more agile strategic decision making. In addition, the synergy between operational continuity and adaptive organizational culture transformed by collaborative, innovative, and continuous learning values forms dynamic capabilities that contribute to increased competitiveness. This study provides a contextual contribution to SME business development strategies and recommends integration between operational operations and strengthening adaptive culture as a holistic approach in building sustainable competitive advantage.

This research evaluates Social, Environmental, and Governance (ESG) practices within the Nigerian financial sub-sector with specific reference to the challenges and success factors of implementing ESG. In the modern world, focusing on the growth of financial markets, ESG criteria are becoming the key to achieving stable performance, managing risk, and improving sustainability. Although ESG practices have become significant factors in the financial decisions in Nigeria, the implementation of these practices has some significant challenges, such as lack of and/or inadequate regulation, lack of funds or resources, and lack of uniformity in the implementation of the practices by different Nigerian banks. This paper adopted a quantitative research paradigm and data sourced from secondary data from sustainability reports from eight (8) tier 1 Banks in Nigeria. The results show that although the governance-related ESG practices are reported more extensively, the deficiencies of the consideration of the environmental and social factors are evident. While there are concerns such as regulatory variations and a dearth of finance that has prevented extensive usage, increased leadership support, clear ESG policies, as well as inclusive stakeholder engagement were noted to be influential success attributes for effective usage. In general, the study finds that the Nigerian financial sector is at an exciting stage in its ESG development. Specifically, it would be possible to contribute to the wider sustainable development objectives of Nigeria through the establishment of best ESG reporting practices, green financing, and the diversity amd inclusion approaches of financial institutions. ESG is another critical area where regulatory bodies should also come in and help develop more appropriate guidelines for supporting the sector appropriately. This research supplements existing literature by analyzing the current level of ESG integration in Nigeria and offering suggestions for its enhancement to guarantee the steady development of the financial industry. Subsequent research could cover the novel: risk-reward trade-off of ESG integration and the impact of technology for better ESG reporting and performance.

The escalating prevalence of household over-indebtedness in developing economies has prompted considerable scholarly attention towards understanding protective mechanisms that can mitigate financial distress amongst vulnerable populations. This research investigates the protective role of financial literacy in preventing over-indebtedness amongst low-income households in Vietnam, employing a mixed-methods approach that combines structural equation modelling (SEM) with fuzzy-set qualitative comparative analysis (fsQCA). Drawing upon data from 847 low-income households across Vietnams major urban centres, this study develops and tests a comprehensive theoretical framework that integrates financial capability theory with behavioural economics perspectives. The findings demonstrate that financial literacy serves as a significant protective factor against over-indebtedness, with the relationship being moderated by access to formal financial services and mediated by improved financial planning behaviours. The SEM analysis reveals that financial literacy accounts for 34.7% of the variance in over-indebtedness prevention, whilst fsQCA identifies three distinct configurational pathways through which financial literacy operates. These findings contribute to the theoretical understanding of household financial vulnerability by demonstrating the multifaceted nature of financial literacys protective function and provide practical implications for policy interventions aimed at reducing financial distress amongst vulnerable populations in emerging economies.

The ability of a man to utter a word or lift a finger for work, amounts the quality of health such a man has; hence the dictum, "Health is Wealth". This reality calls for adequate attention to healthcare. Therefore, this study examined healthcare expenditure and economic growth nexus in Nigeria using annual time series data spanning 1981 to 2024 sourced from CBN Statistical Bulletin and World Development Indicators. The specific objectives of this study are to determine the impact of healthcare capital expenditure, healthcare recurrent expenditure on economic growth proxy by real gross domestic product (RGDP) in Nigeria, and to investigate the direction of causality between healthcare capital expenditure, healthcare recurrent expenditure and RGDP in Nigeria. Life expectancy, secondary school enrolment, and population growth rate were included as control variables. The autoregressive distributed lag model and the Toda-Yamamoto causality test were employed in order to accomplish the objectives. Findings indicate that healthcare capital expenditure made positive impact on RGDP in both short-run and long-run with the former being significant at lag 2. Healthcare recurrent expenditure made negative impact on RGDP in both short-run and long-run with the former being significant at lag 1. Life expectance made insignificant negative and positive impact on RGDP in the short-run and long-run respectively. Secondary school enrolment and population growth rate made positive impact on RGDP in both short-run and long-run with the former being significant. A unidirectional causality from healthcare capital expenditure to RGDP, and from life expectancy to RGDP; and a bidirectional causality between healthcare recurrent expenditure and RGDP were established. Based on the findings the study recommends that government should allocate more funds to capital and recurrent expenditure as investment in health infrastructure with effective management of healthcare and partner with the private sector to improve healthcare dispensation in Nigeria.

This study aims to analyze the effect of Green Human Resource Management (GHRM) on environmental performance, as well as the mediating role of Organizational Citizenship Behavior (OCB) at PT Hakaaston, Bakauheni–Terbanggi Besar Section. Using a quantitative approach and Structural Equation Modeling (SEM) via AMOS version 25, the study surveyed 151 employees. The results reveal that GHRM positively and significantly influences environmental performance directly and indirectly through the mediation of OCB. The Sobel test confirms OCB as a significant mediator. This research highlights the importance of environmentally oriented HRM strategies and proactive employee behavior in improving corporate environmental performance.

This study aims to gain an in-depth understanding of the contribution of the Cooperatives, Micro, Small, Medium Enterprises and Industry Service (DKUMKMP) in the development of MSMEs in Balikpapan City. The informants in this study were employees of the Cooperatives, Micro, Small, Medium Enterprises and Industry Service of Balikpapan City who focused on empowering and developing MSMEs totaling 8 people, consisting of 1 Head of Section, 2 Heads of Sections, 3 Staff, 1 Office Secretary and 1 Head of Service as the main informant. Other informants in this study consisted of 13 MSME actors who were selected purposively. Data analysis is qualitative in nature. This study shows that: 1) The function of DKUMKMP as a facilitator has increased the understanding and ability of MSMEs in production to increase the quantity and quality of products, then help MSMEs expand their markets through digital marketing training; 2) The function of DKUMKMP as a regulator has formulated and ratified regulations such as Regional Regulations, Mayoral Regulations, and circulars related to MSMEs and assisted MSME actors in the process of issuing business permits, registering brands, and registering halal certificates; 3) The function of DKUMKMP as a catalyst has created new jobs, connected MSME problems with their partners, provided business development consulting services, and assisted business actors in obtaining financial support from the Central Government, Provincial Government, and Regional Government

Micro, Small, and Medium Enterprises (MSMEs) in Rowosari Village, Semarang, possess significant potential in processing local agricultural products such as bananas and cassava. However, their competitiveness remains low due to limited product diversification, lack of innovation, and restricted access to business legality and digital marketing strategies. This community service program aims to enhance the competitiveness of Rowosaris MSMEs through a comprehensive approach involving training in product diversification, assistance in obtaining business legality, and strengthening digital marketing capabilities. The program was implemented in three stages: initial surveys to assess needs and understanding, socialization and training sessions, and hands-on mentoring in developing innovative products. The results indicate a substantial improvement in participants awareness and skills in creating value-added products. Two MSMEs successfully launched new products, and a practical guidebook was developed to support ongoing independent efforts. This initiative demonstrates that strategic diversification based on local agricultural resources can significantly improve the sustainability and market reach of rural MSMEs. The program also highlights the importance of continuous support and community-based approaches to foster innovation and economic resilience in underdeveloped areas.

As the digital economy emerges as a key driver of economic growth, the mechanisms through which new digital infrastructure influences urban economic vitality require in-depth exploration. Using panel data from Chinese prefecture-level cities spanning 2015-2022, this study employs fixed effects models and instrumental variable methods to systematically examine how digital infrastructure affects urban economic vitality. The findings reveal that each one-standard-deviation increase in digital infrastructure leads to a significant 14.3%-18.2% rise in new enterprise registrations, with this effect mediated by technological innovation (accounting for 22.3% of the impact) and being particularly pronounced in eastern regions and cities with high human capital. These results provide empirical evidence for optimizing digital infrastructure deployment and promoting coordinated regional development.

This study aims to analyze the effect of fundamental ratios and macroeconomic elements on the stock value of companies listed on the LQ45 index on the Indonesia Stock Exchange during the period 2022 to 2024. The variables analyzed in this study include Return on Assets (ROA), Dividend Per Share (DPS), Inflation, and BI Interest Rates. This study uses secondary data, namely financial reports and macroeconomic data obtained from the IDX and Bank Indonesia websites. Of the total 45 companies included in the LQ45 index, 33 companies were selected as samples based on previously determined criteria. The analysis was carried out using panel data regression techniques, with the help of SPSS version 27 software. The findings of this study indicate that the DPS variable has a positive and significant effect on stock prices. Meanwhile, the ROA, Inflation, and BI Interest Rate variables do not show a significant effect on stock prices. The limitations of this study lie in its focus which only looks at companies in the LQ45 index and variables that only include ROA, DPS, BI rate, and inflation. Based on the research results and limitations, it is recommended that further research add other variables and expand the sample scope so that the results obtained can be generalized to a broader sector.

Global warming is one the most significant issues facing the globe today. Climate change is caused by greenhouse gas emissions, which are a result of the industrial sectors growth. Public firms are therefore required to reveal their carbon emissions. The purpose this study is to investigate institutional ownership and CED on Indonesian company boards of commissioners. The factors of female commissioners, independent commissioners, international commissioners, commissioner meetings, and commissioner size define the attributes of the board of commissioners. For four years, 159 manufacturing companies participated on the study, and moderated regression analysis was used process the data. Female commissioners, independent commissioners, international commissioners, and commissioner size all have a favorable impact on CED. In the meantime, CED is unaffected by board meetings. Testing the moderating of institutions with variable ownership yields mixed results. The findings of the examined interactions indicate that the relationship between CED, female commissioners, independent commissioners, and foreign commissioners is moderated by institutional ownership. However, the association between CED, commissioner size, and board meetings cannot be moderated by institutional ownership.

This research aims to determine employee responses regarding organizational commitment, work-family conflict, and job satisfaction and turnover intention and knowing the influence of organizational commitment, work-family conflict, and job satisfaction and turnover intention at PT. XYZ. The method used in this research is quantitative descriptive and verification. The sample used in the research was 90 employees in distributing the questionnaire. The data analysis technique uses an ordinal scale to analyze multiple regression, multiple correlation analysis, coefficient of determination analysis and hypothesis testing. Employee responses to organizational commitment are quite high, work-family conflict is high, job satisfaction is quite satisfied and turnover intention is quite high. The research results show that organizational commitment, work-family conflict and job satisfaction simultaneously have a significant effect on turnover intention. Meanwhile, partially organizational commitment and job satisfaction have a negative and significant effect on turnover intention and work-family conflict has a positive and significant effect on turnover intention PT.XYZ.

This study aims to prove and empirically test the differences in results from previous studies and the formulation of the research problem, namely Improving Business Performance with Entrepreneurial Leadership, Business Networking, and Entrepreneurial Innovative Behavior as intervening variables for cafes in Serang City. This study uses a quantitative approach and Structural Equation Modeling (SEM) analysis techniques Modeling (SEM) analysis technique. Data was collected through a survey conducted among café owners and managers in Serang City. The survey results were then analyzed to understand the relationship between Entrepreneurial Leadership, Business Networking, and Entrepreneurial Innovative Behavior. This analysis examined the direct and indirect effects of these variables on Business Performance. The analysis results indicate that Entrepreneurial Leadership has a significant effect on Business Performance, and significantly influences Entrepreneurial Innovative Behavior. Meanwhile, Business Networking was found to have a significant influence on Entrepreneurial Innovative Behavior and Business Performance. Entrepreneurial innovative behavior has a significant influence on business performance and acts as a mediator between Entrepreneurial Leadership and Business Performance. The mediating role of Entrepreneurial Innovative Behavior in the relationship between Entrepreneurial Leadership and Business Performance significantly mediates moderately. In the relationship between Business Networking and Business Performance, the mediating role of Entrepreneurial Innovative Behavior significantly mediates partially. These findings emphasize the importance of enhancing Entrepreneurial Innovative Behavior, which ultimately supports Business

This study aims to analyze the effect of Internet Financial Reporting (IFR) disclosure on the value of companies with profitability, company size, and leverage as mediating variables in the infrastructure sector listed on the Indonesia Stock Exchange in 2019-2024. The research uses a quantitative approach with secondary data obtained from the companys financial statements and annual reports. Model and hypothesis testing were carried out using the Partial Least Square (PLS) method with the help of SmartPLS 3.0 software. Samples were selected by purposive sampling. The results show that IFR disclosure has a significant effect on company size, but does not affect profitability, leverage, or company value directly. Profitability and company size have a positive effect on the companys value, while leverage has no effect. In mediation analysis, only the siz e of the company is able to mediate the relationship between IFR and the companys value, while profitability and leverage do not act as mediators.

This study analyzes the influence of fundamental ratios on the stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The ratios studied include the Current Ratio (CR), Return on Assets (ROA), Receivable Turnover (RTO), Asset Turnover (ATO), and Price Earnings Ratio (PER). This study uses a quantitative approach with a saturated sample technique (census) covering 12 companies in the transportation and logistic sector for 5 years, resulting in 60 observations. Data were obtained from annual financial reports and analyzed using multiple linear regression. The results show that only Return on Assets (ROA) has a significant effect on stock prices, while Current Ratio (CR), Receivable Turnover (RTO), Asset Turnover (ATO), and Price Earnings Ratio (PER) have no significant effect. This finding indicates that profitability, measured by Return on Assets (ROA), is a key factor considered by investors in assessing the stock prices of transportation and logistics companies on the IDX. This study contributes to investors in making investment decisions based on fundamental analysis.

This research investigates the influence of capital structure, liquidity, and profitability on firm value, with the disclosure of sustainability reports serving as a moderating variable in mining companies listed on the Indonesia Stock Exchange. The study population comprises all mining firms listed on the exchange, and a purposive sampling method was employed to select a sample of 35 companies over a three-year observation period. Data were collected through documentation techniques, and the analysis was conducted using multiple linear regression. The findings reveal that capital structure exerts a negative impact on firm value, whereas liquidity and profitability have a positive influence. Furthermore, the disclosure of sustainability reports is found to moderate the relationship between capital structure, liquidity, profitability, and firm value.

This study aims to analyze the influence of competence, promotion, and job transfer on employee performance at PT Astra International Tbk – Toyota Sales Operation (Auto2000). The research is grounded in the importance of human resource management as a key factor in supporting organizational success. High competence enables employees to perform their tasks optimally, while fair promotions and well-planned job transfers can enhance motivation and broaden work experience. This research employs a quantitative approach using a survey method, with questionnaires distributed to 126 Auto2000 Service Managers as respondents. The analytical technique used is multiple linear regression to determine the effect of each independent variable on the dependent variable. The results indicate that competence, promotion, and job transfer have a positive and significant effect on employee performance, both partially and simultaneously. The findings offer practical recommendations for Auto2000 management to strengthen ongoing training and competency development programs, particularly in aspects of self-efficacy and role understanding. Furthermore, promotions should be based on actual performance and potential, rather than merely on tenure. Job transfers should also be accompanied by appropriate preparation and assessment of employee readiness to ensure effective adaptation in the new position. Through this strategy, the company can create a conducive work environment and sustainably improve employee loyalty and productivity.

The integration of Artificial Intelligence (AI) into Financial Technology (FinTech) has emerged as a key enabler of financial inclusion and entrepreneurial growth, particularly in developing economies. This research explores the impact of AI-enhanced FinTech solutions on enhancing access to financial services and fostering entrepreneurial opportunities. The study highlights how AI technologies, such as machine learning and natural language processing, are used to address key challenges in traditional banking, including credit access, fraud detection, and financial literacy. The paper explores the role of AI in bridging the gap between underserved populations and formal financial systems, with a particular focus on emerging markets in Africa and Asia. The findings show that AI-driven platforms have empowered millions of previously excluded individuals by enabling access to microcredit, insurance, and savings products. However, the study also addresses concerns regarding algorithmic biases, data privacy, and the digital divide, which may limit the effectiveness of AI in achieving inclusive growth. The empirical evidence underscores the need for tailored regulatory frameworks that promote innovation while safeguarding vulnerable populations. The paper concludes with policy recommendations aimed at fostering a conducive ecosystem for AI-powered FinTech in developing countries, emphasizing the importance of digital literacy, ethical AI governance, and cross-border regulatory cooperation. This review provides critical insights into the intersection of AI, FinTech, and economic development, offering a comprehensive understanding of how these innovations can be harnessed for sustainable financial inclusion.

This study was conducted with the aim of analyzing the effect of Promotion through social media and Product Quality on Customer Satisfaction, with Purchase Decisions as an intervening variable at Amigo Photography businesses. The sampling technique used in this study was probability sampling, with 86 respondents. Data analysis was carried out using the Path analysis method with SPSS version 3.0 software. The results showed several important findings, including: (1) Promotion through Social Media has a positive and significant effect on Consumer Satisfaction at Amigo Photography; (2) Product Quality also has a positive and significant effect on Consumer Satisfaction; (3) Purchase Decisions show a positive and significant effect on the level of Consumer Satisfaction; (4) Promotion through has a positive and significant effect on Purchase Decisions; (5) Product Quality has a positive and significant effect on Purchase Decisions; (6) Promotion through contributes indirectly to Consumer Satisfaction through Purchasing Decisions as a mediating variable; and (7) Product Quality also affects Consumer Satisfaction indirectly through Purchase Decisions as a mediating variable.

This paper explores the evolving relationship between economic policy and corporate strategy, emphasizing how public policy decisions directly shape the strategic choices of businesses. As governments respond to global challenges like inflation, climate change, and technological disruption, companies must adapt their strategies to remain competitive and resilient. The study analyzes key economic policies—monetary, fiscal, trade, and regulatory—and examines how firms across different sectors align or adjust their goals in response. Through an interdisciplinary lens, it highlights both the opportunities and risks created by policy shifts, including regulatory uncertainty and innovation incentives. The paper also considers how corporate strategies can, in turn, influence policy outcomes, especially in global and emerging markets. By integrating economic and managerial perspectives, this research offers practical insights for business leaders and policymakers aiming to build more adaptive, forward-thinking organizations in todays complex economic landscape.

This study examines the problem of declining employee performance in several government agencies, which is characterized by work results that are not on target, lack of contribution, innovation, discipline, coordination, and the existence of job dissatisfaction and a suboptimal organizational culture. The existence of a gap in the results of previous research on the influence of servant leadership and organizational culture on employee performance, as well as the mediating role of job satisfaction, prompted this research. The purpose of this study is to analyze the influence of service leadership and organizational culture on employee performance, as well as on job satisfaction, and the mediating role of job satisfaction in these relationships. The research method uses a causal associative approach which was carried out at the Denpasar City Public Works and Spatial Planning Office (PUPR) from December 2024 to June 2025. With the entire employee population, 58 respondents were selected through the random sampling method. Data was collected using a questionnaire and analyzed with Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that servant leadership and organizational culture positively and significantly affect employee performance, either directly or indirectly through partial mediation of job satisfaction. Job satisfaction also positively and significantly affects employee performance. Overall, the research model shows strong and acceptable predictiveness. The contribution of this research is to provide a more comprehensive understanding of the mechanism of influencing the variables of leadership serving, organizational culture, and job satisfaction on employee performance in specific government agency environments, as well as filling in the gaps of previous research.

Purpose: This study examines how strategic philanthropy and digital communication are affecting the sustainability of traditional craft villages—particularly when local communities play an active role. It explores how these two factors work together to support the long-term survival of craft villages, and how the level of community engagement can either enhance or diminish the impact of philanthropic efforts. The goal is to offer practical insights for policymakers, NGOs, and craft village leaders who are trying to find the right balance between keeping cultural traditions alive and building economic resilience. Method: This study used a quantitative research approach, collecting data through a structured survey distributed to 400 individuals, including artisans, local leaders, tourists, and nonprofit workers from across Southeast Asia. The survey asked respondents to rate their views on strategic philanthropy, digital communication strategies, community involvement, and sustainability outcomes, which were measured using a 5-point Likert scale. To analyze the data, SPSS was used for basic statistics, Cronbachs alpha was employed to check reliability, exploratory factor analysis (EFA) helped uncover underlying patterns, and linear regression was used to test the hypotheses. The SPSS Process Macro was additionally used to examine how community engagement might influence the link between strategic philanthropy and sustainability. Findings: The results supported all the hypotheses, with strong relationships between the key factors: strategic philanthropy (0.657), digital communication strategies (0.702), and a significant moderating effect of community engagement (0.495) on the connection between philanthropy and sustainability. Community engagement helped boost the positive impact of philanthropy on the sustainability of craft villages. These findings suggest that local community involvement enhances philanthropic efforts, making a greater impact both culturally and economically. Originality/Value: This research makes a unique contribution by highlighting the moderating role of community engagement, going beyond traditional linear models. By combining the Triple Bottom Line and Stakeholder Theory, the study provides deeper insights into how partnerships can help balance cultural preservation with economic sustainability. The findings not only enhance our academic understanding but also provide practical strategies for creating inclusive, community-driven solutions within traditional craft industries.

Firm value reflects investors perception of a companys overall worth, which can be influenced by both financial and non-financial factors. This study aims to analyze the effect of Sustainability Report Disclosure, Firm Size, and Leverage on Firm Value with Profitability as an intervening variable. The population of this study are companies included in the IDX ESG Leaders index for the period 2020-2023, with a total sample of 14 companies. Sustainability Report Disclosure is proxied by SRDI, Firm Size by Ln (Total Assets), Leverage by DER, Profitability by ROA, and Firm Value is proxied by PBV. The results found that Firm Size and Leverage have a positive effect on Firm Value, while Sustainability Report Disclosure has no effect on Firm Value. In addition, Sustainability Report Disclosure, Firm Size, and Leverage have a significant positive effect on Profitability. Regarding the mediating variables, the results found that Profitability is able to mediate the effect of Firm Size and Leverage on Firm Value, while Profitability is not able to mediate the effect of Sustainability Report Disclosure on Firm Value.

This study aims to analyze the influence of Transformational Leadership (TL) and Perceived Organizational Support (POS) on OCB, with Work Engagement (WE) as a mediating variable. This study was conducted on civil servants at the Denpasar High Court, given the importance of work engagement and leadership in increasing the voluntary contribution of civil servants. The research method used is a quantitative approach with a survey design. Data was collected through a questionnaire distributed to ASN at the Denpasar High Court. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationships between variables. The results of the study indicate that TL and POS have a positive influence on OCB. Additionally, WE were found to be a significant positive mediating variable in the relationship between TL and POS on OCB. ASN with high WE are more likely to exhibit stronger OCB behavior, which ultimately enhances organizational effectiveness. The conclusion of this study emphasizes that optimal TL and POS play a crucial role in enhancing ASN WE, which in turn strengthens OCB behavior. The implications of this research highlight the need for government organizations to develop leadership programs that promote transformation and strengthen support for ASN to enhance WE and OCB behavior.

This study aims to analyze the effects of nine cognitive biases and six emotional biases on investment decisions among young investors, while examining the moderating role of financial literacy. Employing an associative design with a quantitative descriptive approach, this research surveyed 100 investors aged 18–30—categorized as the youngest investor segment by the Indonesia Central Securities Depository (KSEI)—residing in Denpasar. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with a Moderated Regression Analysis (MRA) approach. The findings reveal that both cognitive and emotional biases negatively affect investment decisions. Moreover, financial literacy significantly moderates the impact of cognitive biases but is ineffective in reducing the influence of emotional biases. These findings offer valuable implications for designing more targeted financial literacy programs aimed at minimizing behavioral distortions in investment decision-making, particularly among young investors.

This study investigates the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), profitability (ROA), and leverage (DER) on firm value, with institutional ownership as a moderating variable. The research focuses on 16 companies in the property and real estate sub-sector listed on the Main Board of the Indonesia Stock Exchange (IDX) during the period 2019–2023. The sample was selected using purposive sampling, and data were analyzed using a moderated regression analysis (MRA) with a fixed-effects model. The findings reveal that GCG and DER have a significant negative impact on firm value, while CSR and ROA do not exhibit any significant effect. Furthermore, institutional ownership does not moderate the relationships between CSR, GCG, or ROA and firm value. However, it significantly moderates the effect of DER on firm value, indicating that institutional investors play a crucial role in mitigating financial risks adverse influence on market valuation. The model demonstrates a high level of explanatory power, with an adjusted R-squared of 0.927 and an F-statistic significance level of 0.000, confirming the robustness of the proposed relationships. This study contributes to the theoretical discourse on corporate governance and firm valuation in emerging markets and offers practical implications for corporate managers and institutional investors in formulating strategic decisions related to ownership structure and financial leverage.

This study investigates the relationship between board characteristics and tax avoidance in listed industrial goods companies in Nigeria over the period 2009 to 2023. The study specifically examines whether board size, board independence, and CEO duality significantly influence firms tax avoidance practices, with tax avoidance measured using the effective tax rate (ETR). Using secondary data from annual reports of ten purposively selected firms, the analysis employs descriptive statistics, correlation analysis, and fixed effects regression to examine the hypothesized relationships. The findings reveal that tax avoidance among the sampled companies is relatively low and consistent, with limited variation across firms. Descriptive statistics show that board size averages around ten members, board independence is generally low, and CEO duality is largely absent. Correlation results indicate weak or no significant relationships between tax avoidance and the selected board characteristics. Further, the fixed effects regression model confirms that board size, board independence, and CEO duality do not have statistically significant effects on tax avoidance. However, the models overall significance, as indicated by an F-statistic of 4.078 and a p-value of 0.000053, suggests that other unobserved firm-specific factors may influence tax behavior. The study concludes that traditional board attributes may not play a critical role in shaping tax avoidance practices in Nigerias industrial goods sector. It recommends that future research explore broader governance variables and firm-specific characteristics, while policymakers and regulators should focus on institutional reforms that promote transparency, enforcement, and ethical corporate behavior.

This study assessed the influence of oil exports and exports of non-oil products on Nigerias economic growth between 1981 and 2023. The study was anchored on the Two-Gap Model. The study utilised data obtained from the statistics bulletin of the Central Bank of Nigeria (CBN), the National Bureau of Statistics (NBS), and World Development Indicators (WDI). The data analysis methods utilised, included Phillips-Perron (PP) unit root test, F-Bounds test, and the ARDL technique. The results showed the presence of long-run relationships among the variables (GDP, oil esports, non-oil exports, and inflation rate), indicating that about 11% of the short-run imbalance is corrected every year. Findings from this research indicated a strong positive effect of oil exports on GDP in the short term and in the long term. Non-oil exports have a strong negative impact on GDP in the long term; however, the impact was insignificant in the short term. This research concludes that exports of oil products positively improves Nigerias economic growth especially in the long-term period. Conversely, non-oil exports negatively influence Nigerias economic (short term period). The study therefore recommends along with other things, that the government should stabilize and strengthen oil export earnings by investing in upstream oil production and infrastructure, and diversify its non-oil exports by focusing on processed and value-added commodities for increased economic growth.

The COVID-19 pandemic has had a significant impact on the Indonesian economy, especially for public companies. To ensure the continuity of company operations in crisis conditions, the implementation of Good Corporate Governance (GCG) is very important. This study aims to analyze whether existing GCG regulations, both issued before and after the pandemic, are effective enough in supporting the sustainability of public companies in Indonesia. Based on various regulations issued by the Financial Services Authority (OJK) and related legislation, this study found that although GCG regulations already exist, their implementation still faces challenges, especially in maintaining a balance of interests between companies, employees, and creditors. Therefore, this study recommends the need for more flexible and comprehensive regulatory reforms to support more effective GCG implementation in the midst of a crisis.

This study investigates the market reaction to merger and acquisition (M&A) announcements by comparing abnormal returns and stock trading volume activity of acquirer companies listed and not listed in the IDX80 stocks index from 2018 to 2024. Using an event study methodology, the research applies the Kolmogorov-Smirnov test for normality and paired samples t-tests to analyze stock price reactions before and after the announcements. The findings reveal that M&A announcements do not significantly affect abnormal returns for both IDX80 and non-IDX80 companies, indicating that investors tend to respond conservatively unless supported by clear strategic synergies. However, trading volume activity significantly increased for IDX80 companies post-announcement, reflecting heightened investor attention, while non-IDX80 companies showed no statistically significant change. These findings suggest that investor responses in Indonesias capital market remain cautious, particularly for firms with low liquidity and visibility. The study contributes to the literature on the efficient-market hypothesis (EMH) and signaling theory in emerging markets and recommends that investors should not rely solely on signals from corporate actions but also consider comprehensive fundamental analysis when making investment decisions. Future research is encouraged to explore additional factors such as acquisition type, industry classification, and company fundamentals to gain deeper insights into market behavior.

The focus of this study is to find out what can influence loyalty mediated by satisfaction. Quantitative research methods, which often use random sampling procedures, include the distribution of surveys and analysis of specific populations or samples containing quantitative data. The population of this finding is online motorcycle taxi service users in Batam City, where this study was conducted by distributing questionnaires composed of closed questions distributed online, using Google Forms. The demographic target of this study includes 170 respondents. Based on the results of the study, Customer Involvement was unable to have a significant impact on Satisfaction or Loyalty through Satisfaction as a mediating variable, so that hypotheses H1 and H6 were rejected. On the other hand, Service Quality, Perceived Value, and Brand Image were proven to have a positive and significant impact on Satisfaction, which then contributed positively to Loyalty, supporting the acceptance of hypotheses H2, H3, and H4. In addition, Satisfaction plays a significant mediation role in the relationship between Service Quality, Perceived Value, and Brand Image on Loyalty, as evidenced by the acceptance of hypotheses H7, H8, and H9. These findings confirm that the main factors driving customer satisfaction and loyalty in online motorcycle taxi services are service quality, perceived value, and brand image, while customer engagement does not have a significant influence.

This study aims to analyze the influence of work discipline and extrinsic motivation on the performance of outsourcing employees through job satisfaction as a mediating variable. The population used in this study were all non-organic outsourcing workers of PT. Pupuk Sriwidjaja totaling 239 people. The sample used a saturated sampling technique where all non-organic outsourcing workers of PT. Pupuk Sriwidjaja totaling 239 people were taken as samples. The analysis method used in this study is a structural equation model by analyzing 1) the outer model including convergent validity, discriminant validity, composite reliability and 2) the inner model including R square, effect size and hypothesis testing. The results showed that work discipline contributed directly and significantly to performance, extrinsic motivation did not directly affect performance, work discipline did not directly affect job satisfaction, extrinsic motivation was able to significantly increase job satisfaction, job satisfaction had a direct effect on performance, job satisfaction was unable to mediate the effect of work discipline on performance, but job satisfaction was able to mediate the effect of extrinsic motivation on performance.

The study examined the implications of natural and artificial disasters on the performance of agricultural Cooperative Society in Ekiti State. The specific objectives are to assess the frequency and intensity of natural and artificial disasters experienced, analyze the direct and indirect effects of disasters on the economic and operational performance and identify the coping mechanisms and resilience strategies employed by agricultural cooperative societies to mitigate the impact of disasters. The total number of the population of the study is one thousand four hundred and ninety-one (1,491) that is made up of 32 communities in the 16 Local Government areas in Ekiti State that engages in agricultural activities through cooperative societies. The sample was 315 respondents distributed using stratified sampling techniques. The method of data analysis used was both descriptive like frequency, simple percentage, mean and standard deviation while the inferential statistics used was multiple regression analysis. The result showed that frequency and natural and artificial disasters: frequency of disasters (p= 0.000 < 0.05), natural disasters (p= 0.000 < 0.05), artificial disasters (p= 0.015 < 0.05). Direct and Indirect Effect of disasters on Economic: flooding (p= 0.003 < 0.05) and sand and dust storm (p= 0.000 < 0.05) and coping mechanism and resilience strategies (p= 0.000 < 0.05). the study implied that there is significant effect of natural and artificial disasters on the performance of agricultural Cooperative Society in Ekiti State. The study concluded that Natural and Artificial disaster in whatever form has contributed to low performance of agricultural cooperative societies thereby leading to food shortage which has negatively halt food production with a far-reaching consequence on farmers agricultural performance thereby leading to shortage of food. Unless coping mechanism and reliance strategy can be adopted as a result of early signal identified, cooperative farmers performance will continue to diminish without adequate compensation.

Assessment environment social and governance or Environmental , Social and Governance (ESG) is increasingly become attention and urgency of Companies For do responsibility environmental , social and governance issues , especially in companies in Indonesia. Disclosure values Environmental , Social and Governance (ESG) is still limited , although Already many companies do assessment . Research This aim For test and prove influence Company size , Company age and size of board of directors to disclosure mark Environmental , Social and Governance (ESG) . partial and simultaneous . Research This motivated by the disclosure Environmental , Social and Governance (ESG) which is still there is opportunity big for the Company. For study more continue that focus on the field this , especially in Indonesia, is still low assessment . Approach Quantitative used with secondary data collected through www.idx.co.id . Data analysis use multiple linear regression with help SPSS software . Findings Study disclose that Company size has an effect significant to disclosure Environmental , Social and Governance (ESG). Meanwhile Company age and size of board of directors No found influence direct to disclosure Environmental , Social and Governance (ESG). By simultaneous independent variables own influence significant to disclosure Environmental , Social and Governance (ESG).

The purpose of the study was to determine the relationship between the contribution of the principals managerial skills and the role of teachers in improving the quality of educational processes and outcomes in State Senior High Schools in Banten Province. The research method used quantitative methods. The research design consisted of correlational design and causal design. The research population was Principals and Teachers of State Senior High Schools in Serang Regency, Serang City and Cilegon City, Banten Province with a total of 27 respondents of Principals and a total of 27 respondents of Teachers. The sampling technique used accidental sampling technique. The research instrument used a questionnaire. Data analysis used correlation analysis and linear regression analysis with the SPSS version 25 programme. The results of the significance test showed that there was no significant relationship between the contribution of the high school principals managerial skills and the role of teachers in improving the quality of processes and outcomes, where the Sig value (0.065) < alpha (0.05) which was reinforced by the category of relationship between variables in the "weak" category with a correlation coefficient value (pearson correllation) of 0.298. The results of the t test, it is known that the ability of the Principal Manager has no effect on the role of the Teacher in improving the quality of the process and output, where the value of t (count) (1.563) < the value of t (table) (1.703) which is reinforced by the magnitude of the percentage of influence with the R Square value of 0.089 or 8.9% is very small.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on company value, with financial performance as an intervening variable. The population in this study were commercial banks listed on the Indonesia Stock Exchange (IDX) during the period of 2019–2023, with a sample of 10 companies selected using purposive sampling. The variables used in this study are Environmental Performance, Social Performance, Governance Performance, Financial Performance proxied by ROA, and Company Value proxied by PBV. The data were analyzed using Panel Data Regression Analysis processed using Eviews9 software. The results indicate that Environmental Performance has a significant negative effect on Company Value but a significant positive effect on Financial Performance. Social Performance has a significant positive effect on Firm Value but a negative effect on Financial Performance. Meanwhile, Governance Performance does not have a significant effect on either Firm Value or Financial Performance. Financial Performance has a significant positive impact on Firm Value and is able to mediate the influence of Environmental Performance and Social Performance on Firm Value, but it is unable to mediate the influence of Governance Performance on Firm Value.

The purpose of this research is to determine the straregic contribution of the 2013 curriculum and the 2023 curriculum on the learning quality at Senior High School. The research method uses quantitative methods. The research design consists of a causal design. The research population is teachers who teach at Senior high School at Serang Regency, Serang City and Cilegon City, Banten Province with a total of 75 teachers and a total of 15 principals. The sampling technique uses accidental sampling techniques. The research instrument used a questionnaire. Data analysis used multiple linear regression analysis with SPSS version 23 program. The results of the partial hypothesis test, it is known that the tcount value (12.505) > ttable (1.662) is accepted, meaning that the 2013 curriculum has a positive effect on the learning quality, and the value of the tcount (3.531) > the table (1.662) then Ha is accepted, meaning that the 2023 curriculum has a positive effect on the learning quality. The tcal value in the 2013 curriculum variable is larger than the tcount in the 2023 curriculum variable, showing that the 2013 curriculum has a greater influence on the learning quality at Senior High Schools at Serang Regency, Serang City and Cilegon City, Banten Province.

Savings and Credit Co-operative Societies (SACCOs) play a key role in promoting financial inclusion and economic growth. However, many SACCOs in Kenyas North Rift region have seen a steady decline in their financial performance, particularly in Return on Assets (ROA), over the past five years. This raised concerns about how effectively these institutions manage their working capital. Despite this challenge, little has been done to explore how day-to-day financial decisions especially around receivables, payables, and cash balances affect SACCO performance. The purpose of the research was to determine the effect of working capital management practices on the financial performance of deposit-taking SACCOs in North Rift Counties, Kenya. The specific objectives were: to determine the effect of accounts receivable management on the financial performance of SACCOs in North Rift Counties, Kenya; to determine the effect of accounts payable management on the financial performance of deposit-taking SACCOs in North Rift Counties, Kenya and to establish the effect of cash management on the financial performance of deposit-taking SACCOs in North Rift Counties, Kenya. The study was guided by the cash conversion cycle theory, the trade-off, and the agency theory. An explanatory research design was be used, targeting 27 deposit-taking SACCOs in North Rift Counties. This study relied on secondary data spanning five years (2020–2024), providing a longitudinal view of the target population. Data was obtained from Sacco Societies Regulatory Authority (SASRA) reports and individual SACCO reports, then verified, sorted, and edited before analysis. Statistical Package for the Social Sciences (SPSS) 27 was used for data examination, and findings were presented in tables and figures. Diagnostic tests included normality, multicollinearity, heteroskedasticity, and the Hausman test. Findings revealed that accounts receivable management had a statistically significant negative effect on financial performance, indicating that quicker collection of receivables improved ROA. Accounts payable management had a positive but statistically not significant effect, while cash management showed a strong, statistically significant positive effect, emphasizing the role of liquidity in performance. The research concludes that efficient management of receivables and cash positively impacted SACCO performance, whereas payables management had minimal influence. Based on these findings, the study recommends that SACCOs strengthen their receivables collection processes, improve cash flow planning, and find a balanced approach to managing their payables. Future studies could explore other SACCO types or consider how governance and economic conditions affect financial performance.

This study examines the relationship between green supply chain practices and competitive advantage within Vietnams rapidly expanding retail sector. Drawing upon resource-based view theory and stakeholder theory, the research investigates how environmental sustainability initiatives influence organisational performance and market positioning. The study employs a mixed-method approach, utilising structural equation modelling (SEM) through SmartPLS4 and fuzzy-set qualitative comparative analysis (fsQCA) to analyse data collected from 342 retail enterprises across Vietnams major urban centres. The findings reveal that green supply chain practices significantly enhance competitive advantage through three distinct pathways: cost efficiency improvements, brand differentiation, and stakeholder relationship enhancement. The research demonstrates that environmental collaboration with suppliers, green logistics optimisation, and sustainable product development collectively explain 68.4% of variance in competitive advantage. Supplementary fsQCA results identify four configurational pathways to achieving superior competitive positioning, with consistency scores exceeding 0.85. The study contributes to sustainability literature by proposing an integrated theoretical framework that bridges environmental management and strategic management perspectives, whilst providing practical insights for retail managers seeking to leverage sustainability as a competitive strategy. The research addresses a critical gap in understanding green supply chain implementation within emerging market contexts, offering implications for both theoretical development and managerial practice in sustainable retail operations.

This study investigates the asymmetric market efficiency patterns in Vietnams emerging capital markets through comprehensive panel data analysis of cross-border merger and acquisition announcement effects on stock volatility dynamics. Employing a robust econometric framework spanning 2005-2017, this research examines 847 M&A announcements involving Vietnamese publicly listed firms and foreign acquirers, utilising advanced panel data techniques including fixed effects, random effects, and generalised method of moments estimators. The analysis reveals substantial evidence of asymmetric market efficiency, characterised by differential volatility responses contingent upon transaction characteristics, firm-specific factors, and market conditions. The findings demonstrate that cross-border M&A announcements generate significantly higher abnormal volatility compared to domestic transactions, with pronounced asymmetric effects based on acquirer nationality, deal size, and target firm characteristics. Advanced diagnostic tests confirm the presence of cross-sectional dependence and heteroskedasticity, necessitating robust estimation procedures. The research contributes novel empirical evidence to market efficiency theory in emerging market contexts, demonstrating that information processing mechanisms exhibit systematic asymmetries that challenge traditional efficient market hypotheses. These findings possess significant implications for portfolio management, regulatory policy, and corporate finance decision-making in Vietnams rapidly evolving capital market environment.

This research was conducted in Banten Province with two main objectives. First, to describe in depth the level of supervision implementation by principals using the development model approach, as well as the level of professionalism of teachers in public senior high schools. Second, to evaluate the extent to which Principal supervision using the development model contributes to improving Teacher professionalism. The research approach used is quantitative method with correlational design. The number of respondents in this study were 27 Principals and 27 Public Senior High School teachers in Serang Regency, Serang City and Cilegon City who were proportionally selected from various schools, with data collected through instruments in the form of questionnaires. Data analysis used correlation analysis and linear regression analysis with the SPSS version 25 program. The results of data analysis showed that there was a significant relationship between the Principals leadership and the productivity performance of Public Senior High School teachers in Banten Province. This is based on the variable significance value (0.009) < alpha (0.05), then H0 is rejected and Ha is accepted. In addition, the value of the correlation coefficient (pearson correlation) of 0.450 indicates the category of the relationship between the leadership of the Principal and the productivity of the performance of high school teachers in the Medium category. Thus, the leadership of the Principal is one of the factors that has a significant and potential relationship in optimizing the productivity of the performance of Public Senior High School Teachers in Banten Province in carrying out their professional duties and responsibilities.

This study investigates the impact of the Free Nutritious Meals policy on student fitness in the context of learning engagement among elementary school students in Banten Province, Indonesia. Employing a survey with a correlational design, data were collected from 75 teachers selected through purposive sampling across 15 elementary schools in Serang City, Cilegon City, and Serang Regency. A Likert-scale questionnaire was used to measure relevant variables, and data were analyzed using the Spearman correlation test. The findings indicate a statistically significant moderate correlation between the MBG policy and various dimensions of student fitness: physical, mental, and emotional balance (r = 0.614, p < 0.01); mental strength/concentration (r = 0.525, p < 0.01); cognitive endurance (r = 0.456, p < 0.01); emotional balance (r = 0.536, p < 0.01); and information processing speed (r = 0.529, p < 0.01). These results suggest that the MBG policy contributes positively to multiple aspects of student fitness that are essential for effective participation in learning activities

The purpose of the study is to analyze the Role of Good Corporate Governance (GCG), Risk Management, Internal Supervision of Corruption and its impact on the Performance of PT. Pertamina. The study was conducted using a qualitative method with 10 participants as actors in the Master of Accounting program at STIE YAI Jakarta. Literature research, previous research, limited interviews, existing phenomena, Forum Group Discussion (FGD) and Triangulation Stages were conducted to match the opinions of the actors. Discussed in the discussion stage, reviewed and conclusions and suggestions were drawn. The results of the discussion can be concluded that Good Corporate Governance (GCG) plays a less role in suppressing Corruption. Risk Management plays a less role in suppressing Corruption, Internal Supervision plays a less role in suppressing Corruption at PT. Pertamina.

The purpose of the study, to study and analyze the Role of Accountant Professional Ethics, Good Corporate Governance (GCG), Forensic Audit on Corruption in PT. JiwaSraya and The research was conducted using a qualitative method with actor participants 20 undergraduate students majoring in Accounting STIE YAI Jakarta. Literature research, previous research, limited interviews, existing phenomena were conducted. To align the opinions of the actors, a Forum Group Discussion (FGD) and Triangulation Stages were carried out. Discussed in the discussion, reviewed and conclusions and suggestions were drawn. The results of the discussion can be concluded that the Professional Ethics of Accountants, GCG, Forensic Audit have an impact on Corruption at PT. Asuransi JiwaSraya.

This study aims to examine the transformation of Organizational Citizenship Behavior (OCB) in the Industry 5.0 era in the context of manufacturing companies in the Jababeka industrial area, Bekasi, Indonesia. The approach used was a qualitative case study method, and data collection was conducted through in-depth interviews with 10 key informants consisting of managers, supervisors, and senior employees. The results of the study indicate that OCB has undergone a significant shift, from traditional extra-role behaviors to more adaptive, innovative, and technology-oriented forms, while still prioritizing humanistic values. The integration of digital technology and humanitarian values has created a new form of OCB characterized by digital proactivity, remote collaboration, and empathy in a virtual work environment. This study also found that a participatory leadership style and an organizational culture open to learning play a significant role in supporting this transformation. This research provides theoretical and practical contributions to the development of HR management in the Industry 5.0 era.

The rapid development of e-commerce has influenced the way consumers transact, offering convenience and speed in digital shopping. However, this phenomenon also brings new challenges in terms of consumer protection, particularly in relation to psychology-based marketing techniques that can exploit consumers emotional states. This research aims to examine whether psychological marketing strategies, such as fear of missing out (FOMO), social proof, and urgency bias, can be categorized as a form of abuse of circumstances in e-commerce transactions in Indonesia. Using a civil law approach, this study analyzes whether marketing techniques that manipulate consumer decisions can violate the principle of free will and harm consumers. The results show that techniques such as fake countdowns and non-factual scarcity claims can create emotional distress that interferes with consumers freedom to make rational decisions. Therefore, stricter regulations and transparency in digital marketing are needed to protect consumers from unethical practices. This research also recommends regulatory updates and increased digital literacy for consumers to raise awareness of manipulative marketing techniques. Practically, the findings contribute to the development of consumer protection policies and can serve as a basis for regulators to create regulations that are more responsive to the evolving dynamics of digital marketing.

This study investigates the influence of AI-driven automation and digital skill readiness on the digitalization process of SMEs in emerging economies, considering the moderating role of government policy. In light of the economic and infrastructural limitations common to these contexts, the study addresses a significant knowledge gap concerning how internal capabilities and external regulatory support affect SME digital transformation. Methodologically, a quantitative, survey-based research design was employed. A total of 385 respondents, including SME owners, IT specialists, HR managers, and government policymakers from Nigeria, India, Indonesia, and Vietnam, completed a 5-point Likert scale questionnaire to gather data. Stratified random sampling ensured representativeness across industries and geographic regions. Descriptive statistics, reliability testing, linear regression, and moderation analysis were conducted using SPSS. According to the study, digital skill readiness (ß = 0.64) and AI-driven automation (ß = 0.78) significantly enhance SME digitalization. Furthermore, the relationship between AI-driven automation and digital transformation is positively moderated by government policy (ß = 0.63), which amplifies the benefits of regulatory support, incentives, and infrastructure investment. These findings emphasize the importance of external support and internal capabilities in driving sustainable digital growth among SMEs. By combining the Resource-Based View (RBV) theory with the Technology-Organization-Environment (TOE) framework, this study contributes to the growing body of research on SME digitalization. It presents a comprehensive model showing how workforce preparedness, policy environments, and technological competence influence digital transformation in SMEs. The findings help governments and SME leaders align technology adoption with workforce development and institutional support in emerging economies.