Workplace happiness and fulfillment are increasingly vital within higher education institutions, particularly in complex and demanding environments. This study explores the relationship between hedonic and eudaimonic well-being and their influence on workplace happiness and job satisfaction among university employees in Kenya. A cross-sectional survey targeting academic and administrative staff from the University of Nairobi, Moi University, and Maseno University was conducted. Using Hayes PROCESS Model 6, the study examined serial mediation and moderating effects of organizational factors.Findings indicate that hedonic well-being significantly predicts eudaimonic well-being (R² = 0.392, p < 0.001), and both dimensions influence workplace happiness (R² = 0.636, p < 0.001), with forward-looking attitudes being particularly impactful. Eudaimonic well-being partially mediates the relationship between hedonic well-being and workplace happiness (R² = 0.667, p < 0.001). Further, hedonic well-being predicts job satisfaction directly (R² = 0.469, p < 0.001), with the hedonic work environment contributing positively (p = 0.005). When eudaimonic well-being and workplace happiness are added to the model, predictive power improves (R² = 0.697, p < 0.001), with both emerging as significant predictors (p = 0.001). Interestingly, while the hedonic work environment remains significant (p = 0.013), forward-thinking attitudes show a negative effect (p = 0.042).Organizational factors such as leadership style, support, and development opportunities significantly moderate the relationship between well-being and job satisfaction. The results support the Job Demands-Resources Model and Self-Determination Theory. Institutions should integrate hedonic and eudaimonic strategies to enhance satisfaction, retention, and resilience among employees.

This study examined the effect of audit committee characteristics on value of listed non-financial companies in Nigeria over the period 2014 to 2023. Utilizing an ex-post facto research design, the research analysed secondary data extracted from the annual reports of 107 companies listed on the Nigerian Exchange Group. Panel regression technique was used to assess the effect between audit committee attributes, such as size, independence, financial expertise, and gender diversity and value of listed nonfinancial companies in Nigeria. The findings indicated that audit committee independence has a positive and significant effect on firm value of listed nonfinancial companies in Nigeria. Conversely, audit committee size and financial expertise revealed negative but statistically insignificant relationships with value of listed nonfinancial companies in Nigeria. Gender diversity within the audit committee showed a positive but non-significant association with value of listed nonfinancial companies in Nigeria. Based on these findings, the study recommended among others that nonfinancial companies in Nigeria should establish policies for the periodic rotation of audit committee members to introduce fresh insights and maintain objectivity in oversight functions.

The agricultural sector is a sector that plays a strategic role in development. There are still some problems that hamper the development of the agricultural sector. One of the main problems is the lack of support and access to finance or capital. Islamic banks as financial institutions actually have good potential for agricultural financing. In Bangka Belitung the agricultural sector is one of the potential contributors to economic growth apart from mining. However, the reality of agricultural financing by Islamic Banks in Bangka Belitung is still very low. This study aims to see the potential and examine the financing of capital support and criticism of Islamic banks for the agricultural sector. The method used in the form of correlational and qualitative descriptive methods, using secondary data. The results of this study aim to provide an overview of the financing of the agricultural sector with alternative financing schemes according to agricultural characteristics based on sharia perspective in Bangka Belitung. As well as providing the delivery of the results of the criticism of Islamic bank financing to improve performance in capital financing.

This study investigates how organizational data literacy and technology infrastructure readiness affect the efficacy of data analysis tool adoption in financial organizations. It also looks into how top management support influences the relationship between technology infrastructure readiness and adoption effectiveness. A quantitative technique was used to collect data from 385 respondents—including bank staff, IT professionals, executives, and finance-sector policymakers—via structured interviews and online questionnaires. All responses were scored on a 5-point Likert scale, and participants were chosen through stratified probability sampling to guarantee representation across professional roles. Cronbachs alpha was used to assess reliability and validity, as well as exploratory factor analysis and multiple linear regression with moderation. The results show that both organizational data literacy and technology infrastructure preparation greatly improve adoption effectiveness. Notably, top management support enhances the favorable impact of technological infrastructure readiness on adoption outcomes, emphasizing the importance of leadership involvement in optimizing the value of analytics investments. This study adds to the literature by combining the Technology-Organization-Environment (TOE) paradigm with the Unified Theory of Acceptance and Use of Technology (UTAUT), which provides a socio-technical viewpoint on analytics adoption. Practical implications underscore the necessity for financial institutions to link technology assets with human talents and strategic leadership in order to maximize data-driven change.

Internet technology has shifted the market paradigm from conventional marketing to online marketing. Online marketing, with various facilities that make shopping easier for consumers, has changed consumers behavior and lifestyle. When buying online, consumers cannot physically touch and feel the products offered; therefore, consumer experience, trust, and brand image play an essential role. This study examines strategies for increasing customer loyalty through the customer experience, trust, brand image, and satisfaction. In addition, this study also investigates customer satisfaction as a mediating variable. The sampling techniques employed were purposive sampling and snowball sampling methods. The research design used a cross-sectional survey. The study shows that customer experience, trust, and brand image influence customer satisfaction. Customer experience, brand image, and customer satisfaction affect loyalty, while trust does not. Customer satisfaction is proven to mediate the influence of customer experience, trust, and brand image on loyalty.

With rapid digitization and changing economic dynamics, the financial behaviour of younger generations has become a critical area of study. This research investigates how financial literacy, usage of FinTech and digital platforms, and behavioural biases influence the expenditure, saving, and investment behaviour of Generation Z and Millennials. For this study data was collected from 300 respondents using a structured questionnaire and analysed through Simple Linear Regression using SPSS and MS Excel. Findings reveal that financial literacy has a strong and significant influence on the expenditure, saving, and investment behaviour of Generation Z and Millennials, explaining 79.9% of the variance in financial behaviour, indicating that individuals with higher financial literacy are more likely to make sound financial decisions. FinTech and digital platforms also have a significant influence, though their influence is relatively moderate, explaining 6.3% of the variation in financial behaviour among Gen Z and Millennials. On the other hand, behavioural biases showed an insignificant influence, suggesting only 1.1% of the variation in expenditure, saving, and investment behaviour could be explained by behavioural biases. This indicates that financially literate individuals are less likely to be influenced by such biases. Thus, these findings highlight the importance of promoting financial education to encourage sound financial behaviour among youth.

The purpose of this study was to determine the relationship between the contribution of the principals leadership to the performance satisfaction of Senior High School Teachers. The research method uses quantitative methods. The research design consisted of correlational design. The research population was Principals and Teachers who teach in Senior High Schools / equivalent 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. Based on the results of the correlation analysis, it is known that the value of the correlation coefficient (pearson correlation) of 0.726 shows the category of the contribution relationship between the principals leadership to the performance satisfaction of PUBLIC SENIOR HIGH SCHOOL Teachers in Banten Province who were sampled in this study in the "Strong" category. The results of the significance test, it is known that there is a significant contribution relationship between the principals leadership and the performance satisfaction of high school teachers in Banten Province, this is based on the significance value (0.000) < alpha (0.05) then H0 is rejected and Ha is accepted. In addition, the R Square value of 0.527 shows the percentage of the contribution relationship between Principal leadership and performance satisfaction of high school teachers in Banten Province is 52.7%.

This study aims to examine the impact of the Free Nutritious Eat (MBG) policy on the concentration, motivation, and physical as well as psychological conditions of Public Middle School students in Banten Province. The research employed a quantitative survey method using a questionnaire instrument, which was completed by 69 teachers from Public Middle School in Banten Province that have implemented the Free Nutritious Eat (FNE ) program. The analysis results indicate that the Free Nutritious Eat ( FNE) program has a positive effect on students concentration, particularly in improving their ability to stay focused and readiness to participate in lessons. Additionally, students were observed to be more cheerful, enthusiastic, and physically fitter after receiving nutritional intake from the program. However, the influence of FNE on the speed of understanding the learning material has not shown a significant impact, suggesting the need for improvements in other learning aspects. In conclusion, the Free Nutritious Eat (FNE) program is effective in enhancing the quality of students learning processes and is recommended to be further developed in an integrated manner with other quality improvement programs in education.

In the era of digital transformation, ensuring high system reliability in computer engineering has become a critical priority, particularly in distributed and resource-constrained environments. Artificial Intelligence (AI)-based predictive maintenance, and specifically Failure Pattern Detection via Machine Learning (FPDML), offers a proactive approach to fault management by identifying anomalies before they cause system downtime. However, the effectiveness of these strategies is influenced by real-time data processing capabilities, with Edge Computing Integration (ECI) emerging as a key enabler to reduce latency, enhance fault tolerance, and strengthen operational continuity. This study employs a quantitative research design to examine the impact of AI-based predictive maintenance on system reliability, with FPDML as a core mechanism and ECI as a moderating variable. Drawing on Reliability Theory, Edge AI, and Distributed System Reliability frameworks, the research analyzes responses across Vietnam, Singapore, and Malaysia, including system engineers, IT administrators, operations managers, and policy researchers. Data was collected using a structured 5-point Likert-scale survey and analyzed to assess direct and moderated relationships among variables. The findings are expected to provide empirical evidence on how AI-driven maintenance strategies, when integrated with edge computing, can significantly improve system uptime, reduce unplanned outages, and optimize resource usage in complex computing environments. The study also addresses practical challenges such as model interpretability, data quality, and cybersecurity, offering insights for both industry practitioners and policymakers aiming to enhance the reliability of next-generation distributed systems.

This study aims to analyze the influence of Green Banking and Financial Technology Adoption on Bank Sustainability Performance, with Public Behavior as a moderating variable. Data were collected through questionnaires distributed to 120 respondents and analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) approach. The results show that Green Banking and Financial Technology Adoption positively and significantly affect Bank Sustainability Performance. Furthermore, Public Behavior significantly moderates the relationship between Green Banking and Bank Sustainability Performance. However, Public Behavior does not significantly moderate the relationship between Financial Technology Adoption and Bank Sustainability Performance. These findings indicate that active public participation is essential to support the success of environmentally based sustainability initiatives. At the same time, adopting financial technology must be accompanied by improved digital literacy to enhance banking sustainability effectively.

This article discusses the advantages and analyses of sources and methods of capital formation for joint-stock companies, as well as the enhancement of development prospects. It highlights the existing issues regarding the development of these sources and methods in our country, along with the authors approaches and proposals to address them.

Hospitals that have implemented the Hospital Management Information System (SIMRS) on average have less than optimal services because in addition to technology which is the main driver of organizational activities, it also causes the availability and smoothness of information that depends on the use of information technology through the development of various application in an organization. Hospital e-medical record personnel also play an important role in the smooth use of the SIMRS application. This study aims to determine the effect of the implementation of the Hospital Management Information System (SIMRS) and Compliance of E-Medical Record personnel on the Quality of Health Services at Annisa Cikarang Hospital. The research method used is descriptive verification with quantitative methods. The sampling technique used is saturated sampling. The number of samples is 66 respondents with a questionnaire data collection technique. The data analysis tool used is the SPSS 25 application. The results of this study indicate that the Hospital Management Information System (SIMRS) has a positive and significant effect on the Quality of Health Services. Compliance of E-Medical Record Personnel has a positive and significant effect on the Quality of Health Services. The magnitude of the influence of the Hospital Management Information System (SIMRS) and Compliance of E-Medical Record Personnel on the Quality of Health Services is 77,8%.

Rapid changes of technology all over the world transformed and carried education into digital system, in which multimedia like videos were widely used. This experimental action research was conducted on the effectiveness of Instructor As videos as catalyst for General Mathematics success of seventy-one (71) SHS students of Teofilo V. Fernandez National High School (TVFNHS) for the 1st semester of the School Year 2024-2025; who were selected using total population sampling technique. A 50-item highly reliable and validated pretest/posttest was administered to the two (2) groups of respondents (experimental and control), and data were analyzed using mean (??¯), standard deviation (sd), and t test for independent samples. Findings revealed that there was no significant difference in the pretest mean scores of the experimental (??¯ = 10.14, ???? = 4.24) and control (??¯ = 10.22, ???? = 3.83) group with computed t value of -0.083 (p=0.934); there was a significant difference in the posttest mean scores of the experimental (??¯ = 35.86, ???? = 5.57) and control (??¯ = 22.39, ???? = 7.03) group with the computed t value of 8.931 (p=0.000); and there was a significant difference in the mean score increase from pretest to posttest of the experimental (??¯ = 25.71, ???? = 6.76) and control (??¯ = 12.17, ???? = 6.86) with the computed t value of 8.380 (p=0.000). Differences obtained during the posttest clearly indicated the effectiveness of exposing the students to Instructor As videos. Implications of this study are for wider use of these materials in teaching, and development of more videos for educators and students in the Philippines.

Teaching primary grade schoolers is one of the most challenging tasks of educators all over the world. This requires in-depth classroom management, effective communication, and a lot teaching methodologies, techniques, and strategies. This pure qualitative-phenomenological research was conducted mainly to determine the essence of the lived experiences of ten (10) purposively selected student teachers of Occidental Mindoro State University as they practiced teaching primary grade learners in public schools for the 1st semester of the School Year 2024-2025. Data were obtained using an Interview Schedule via one-on-one interview; and was analyzed using content and thematic analysis. Findings revealed that teaching math to primary grade learners were difficult and challenging for the student teacher-respondents, yet enjoyable and fun. The overall essence of their lived experiences was symbolized by fish for patience, scissors for creativity, heart for love and compassion, target for having a clear goal, sun for fun and enjoyment in teaching, bulb for discipline, anchor for guidance, flower for happiness in teaching, wedding ring for commitment and dedication in teaching, and ice for being cool and calm in teaching. The lived experiences and symbolisms shared by participants led the researcher to conclude that the student teachers were ready to face the real world of teaching primary grade learners. Yet, university administrators and cooperating teachers roles to guide them are still crucial.

Access to long-term capital remains a persistent challenge for Zambian SMEs, despite their outsized contribution to GDP and employment. Public pension funds, with large capital pools and long-term investment horizons, are well-positioned to address this financing gap. However, their participation in SME investment remains limited. This study investigates the drivers, impediments, and potential implementation strategies for public pension fund investment in SMEs, focusing on the National Pension Scheme Authority (NAPSA) as a case study. The study utilized a mixed-methods study, combining both quantitative and qualitative approaches in information collection. Findings concluded that the key drivers for undertaking NAPSA SME investments were portfolio diversification, economic and social impacts, and scalable SMEs with robust governance structures and financial performance. On the other hand, the main barriers to such investment by NAPSA are poor expected returns, SME governance issues, capacity constraints at NAPSA, and illiquidity risks of such investments. The study contributes to the policy discourse by providing a comprehensive analysis of the dynamics of SME investments and proposing a sustainable framework for leveraging pension fund resources to bridge Zambias SME financing gap.

This article analyzes the recent development indicators of the economy and agro-industrial complex of the Republic of Karakalpakstan. It examines the regions economic potential, the effectiveness of reforms in the agricultural sector, and the impact of implemented investment projects. The structure of the agro-industrial complex, production volumes, export potential, and its influence on employment levels are also thoroughly explored. The article identifies existing problems and proposes solutions for their elimination. Based on analytical approaches, key strategic directions for ensuring sustainable economic development in Karakalpakstan are outlined. Furthermore, practical recommendations are provided to improve regional economic policies and support sustainable rural development. The study concludes by identifying strategic priorities for fostering long-term, inclusive growth in Karakalpakstans economy.

In the context of dynamic socio-economic development in Ben Cat City, Binh Duong Province, refining the management mechanism for Value-Added Tax (VAT) collection is crucial to ensuring a sustainable source of revenue for the state budget. This paper focuses on an in-depth analysis of the current situation, assessing the achievements and limitations in VAT collection management at the Ben Cat City Tax Sub-department for the period 2022-2024. Using a qualitative research method, primarily through the analysis of secondary data, descriptive statistics, and comparison, the study reveals that although the Tax Sub-department has consistently met and exceeded revenue collection targets, its management still faces significant challenges. Core limitations include the low efficiency of tax debt management and enforcement, a rising trend in outstanding tax debts, and the inadequacy of tax inspection and audit activities to deter invoice-related fraud. Based on these findings, the paper proposes a system of integrated solutions focusing on tightening debt management, enhancing the effectiveness of risk-based audits, promoting the application of information technology, and strengthening inter-agency coordination.

Public investment is a crucial driver for socio-economic development, especially in emerging economies. This paper examines the management of public investment in Ben Cat City, a newly established and rapidly industrializing urban center in Binh Duong Province, Vietnam. Using secondary data from official reports and statistics for the 2020-2024 period, the study analyzes the current state of public investment management, identifies key achievements, and points out significant shortcomings. The results show that although public investment has contributed to infrastructure development, its management still faces many challenges, such as inconsistent planning, scattered investment, difficulties in site clearance, and limited capacity of officials. The paper applies theories of public investment management and draws lessons from international and domestic experience to propose a system of comprehensive solutions. The recommendations focus on strengthening the legal framework, improving the quality of planning, enhancing the capacity of management officials, and tightening inspection and supervision to improve the efficiency of public investment in Ben Cat City.

This study aims to determine the effect of profitability ratios (ROA), liquidity (CR), solvency (DER), and dividend policy (DPR) on stock returns (CAR) in LQ45 indexed companies in 2021-2024.This study uses a quantitative approach with secondary data in the form of annual financial reports from LQ45 companies for the period 2021–2024. The analytical method used is multiple linear regression.The population of this study was all companies listed in the LQ45 index in Indonesia. The results found that profitability ratios and dividend policies influence stock returns. Meanwhile, liquidity and solvency ratios have no effect on stock returns. The findings provide important implications for investors in considering fundamental factors and dividend policies before making investment decisions in the capital market.

The increasingly massive digital transformation has changed the marketing landscape, including in the local culinary industry. This study aims to analyze the influence of digital marketing through Instagram and TikTok platforms on consumer purchase decisions in local culinary businesses in Bali, considering the role of buying interest as a mediating variable. Using a quantitative approach, data was obtained from 180 respondents who were active users of Instagram and TikTok who had purchased local culinary products. The analysis was carried out through the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results show that digital marketing significantly influences purchasing decisions, either directly or indirectly through buying interest. Influencer marketing was identified as the dominant factor in forming a positive perception of digital content. Meanwhile, buying interest acts as a strong psychological mediator between digital exposure and actual purchase actions. This study also contributes to the development of a theory of digital consumer behavior by emphasizing the importance of affective and interactive aspects in marketing strategies. Practical recommendations are directed at optimizing the use of authentic short video content, collaboration with credible influencers, and intensive digital interaction to increase the competitiveness of culinary MSMEs in Bali in the midst of increasingly dynamic digital competition.

In this paper, we examine the extent to which small business lending responds to the changes in interest rates in India and South Africa, focusing specifically on the monetary transmission mechanism through bank lending. By utilising a panel dataset of commercial banks in both countries from 2010 to 2022, we estimate fixed effects regressions in order to identify the sensitivity of lending to policy rate shifts. Our analysis incorporates bank-specific characteristics, macroeconomic controls, and the interactions with monetary policy, in order to capture the heterogeneity in responses to lending. Our findings show that there are many differences in financial market structures, regulatory environments, and the credibility of central banks, given that we see how SME lending is significantly more sensitive to interest rate changes in South Africa than in India. We see that the lending for Indian SMEs appears to be less elastic, given that there is a combination of both, government-backed lending schemes and a large public-sector bank dominance. These results illustrate that there is an importance of having an institutional context in observing the effectiveness of monetary policy and also highlights the need for very specific, targeted policy interventions to improve SME credit access, especially in emerging markets.

This study evaluates how elements of the internal control system—namely the control environment, communication and information, risk assessment, control activities, and monitoring—impact credit approval decisions at PT. Bank Sumut, Sidikalang Branch. Using a census method, data were gathered from 30 willing employees through questionnaires, interviews, and document analysis. Responses were measured using a Likert scale and analyzed with SMART-PLS 4 through path analysis. The results revealed that the control environment, risk assessment, control activities, and monitoring all had a significant positive influence on credit decision-making. However, information and communication showed a positive but statistically insignificant effect. These findings suggest that robust internal controls play a key role in promoting careful, informed, and responsible credit decisions.

This study aims to examine the effects of work flexibility and transformational leadership on employee performance with innovative work behavior as a mediating variable. Using a quantitative survey approach, data were collected from 80 employees of the Regional Public Drinking Water Company Tirta Amertha Buana in Tabanan Regency, Indonesia. Structural Equation Modeling (SEM) with SmartPLS 3 was employed for data analysis. The results reveal that work flexibility significantly enhances employee performance and has a strong positive influence on innovative work behavior. Although transformational leadership does not directly impact employee performance significantly, it strongly influences innovative work behavior, which in turn mediates the relationship with performance. The findings underscore the strategic importance of fostering innovation through flexible work arrangements and transformational leadership, especially in public sector organizations aiming for higher efficiency and service quality. This study contributes both theoretically and practically by emphasizing innovative work behavior as a crucial mechanism in achieving employee performance improvements.

This study investigates the mechanisms through which algorithmic curation quality and personalization effectiveness influence consumer loyalty in digital streaming platforms, with particular attention to the mediating role of user engagement and the moderating effect of cultural adaptation. Drawing from a sample of 742 users of digital streaming services in Vietnam, the research employs a mixed-method approach combining Partial Least Squares Structural Equation Modeling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA). The findings reveal significant direct effects of algorithmic curation quality (ß = 0.324) and personalization effectiveness (ß = 0.298) on consumer loyalty, with user engagement serving as a partial mediator in these relationships. Cultural adaptation demonstrates significant moderating effects (ß = 0.187 and ß = 0.165) on the relationships between algorithmic factors and consumer loyalty. The fsQCA results identify four distinct configurational paths to high consumer loyalty, with the most empirically relevant configuration showing strong consistency (0.923). This study contributes to digital service literature by integrating algorithmic quality measures with user engagement theory in a culturally conscious framework, while providing practical insights for platform managers on designing culturally adapted recommendation systems. The findings emphasize the importance of considering both technical excellence and cultural factors in developing effective digital streaming services that foster consumer loyalty.

The purpose of this study is to analyze the relationship between Non-Performing Loan, Net Interest Margin, Return on Assets, Capital Adequacy Ratio, Gross Domestic Product, Interest Rate and Inflation on Stock Returns of commercial banks in ASEAN countries. The population in this study is all commercial banks that have gone public and are listed on the stock exchanges of ASEAN countries in 5 countries, namely Indonesia, Singapore, Malaysia, Thailand and the Philippines with sampling using purposive sampling so that a sample of 17 banks in the 5 countries was obtained. The analysis technique uses panel data regression with the help of Eviews software. Hypothesis testing uses t test and F test. The test results show that the best model in this study is the Random Effect Model (REM) with the results of the hypothesis test showing that Non Performing Loans do not affect Stock Returns, Net Interest Margin does not affect Stock Returns, Return On Assets affects Stock Returns, Capital Adequacy Ratio does not affect Stock Returns, Gross Domestic Product affects Stock Returns, Inflation does not affect Stock Returns, Interest Rate does not affect Stock Returns and Non Performing Loans, Net Interest Margin, Return on Assets, Capital Adequacy Ratio, Gross Domestic Product, Interest Rate and Inflation simultaneously affect Stock Returns of commercial banks in ASEAN countries.

The purpose of this study is to analyze the effect of working capital management on the profitability of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 – 2023.The population in this study is all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample selection applied was purposive sampling, so that the research sample was 545 companies. The analysis technique used panel data regression with Stata 19 software through model consistency testing and t and F hypothesis tests. The results showed that the fixed effect model was the best model selected. Net Working Capital (NWC) has no significant effect on the profitability of non-financial sector companies, Cash holding has a positive and significant effect on the profitability of non-financial sector companies, The interaction between NWC and the COVID-19 crisis has a positive and significant effect on the profitability of non-financial sector companies, and The interaction between cash holding and the crisis has no significant effect on the profitability of non-financial sector companies.

This article explores the significance of banksreliance on various factors, including active banking operations, the reduction of problem loans, adaptation to socio-economic changes, the development of new lending strategies and tools, effective credit risk management, and minimising problematic loans. Furthermore, the importance of ensuring the lending operations of commercial banks cannot be overstated, as the overall success of the countrys financial system hinges on effectively addressing the existing challenges in financial decision-making and reducing problem loans. The article also offers the authors recommendations for tackling these issues.

This study aims to analyze the effect of sustainability report disclosure, profitability, and liquidity on non-performing loans (NPL) with BI Rate as a moderating variable in banks listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The method used is panel data regression with moderation model. The results showed that the disclosure of sustainability reports had a significant negative effect on NPL, while profitability and liquidity had no significant effect. BI Rate moderates the relationship between sustainability report and profitability on NPL, but does not moderate the effect of liquidity. These results indicate the importance of sustainability practices and internal bank performance in reducing the risk of non-performing loans, especially in volatile interest rate conditions.

The telecommunication industry in Rwanda faces increasing pressure to remain competitive, leading firms to adopt modern technologies and strategic management practices. However, these approaches often incur significant costs that hinder financial performance. Price leadership strategies have proven insufficient in the Rwandan market, prompting a shift toward cost leadership strategies. This study aimed to compare how various cost factors influence the performance of Rwandas telecommunications sector. Specifically, it examined the cost impacts of skilled labor, service outsourcing, office space, and infrastructure. Grounded in agency and managerial risk aversion theories, the study employed a comparative design and focused on data from Mobile Telephone Network (MTN) Rwanda between 2012 and 2016. It was found that hiring expatriates should be limited to short periods, after which local experts who are more cost-effective can take over. While outsourcing saves costs only in the short term, it remains beneficial for urgent tasks. Leasing office space is recommended initially, but constructing permanent premises is more economical in the long-term. Infrastructure sharing yielded results that favored its adoption, making in-house development preferable for established firms. The study concludes that well-planned cost leadership strategies can enhance competitiveness beyond Rwandas borders and post the COVID period. It recommends further research into additional cost-saving measures and broader applications of the model.

The purpose of this study is to review the empirical literatures to identify and analyze the variables that are the main determinants of firm value. The most frequently studied variables include profitability, capital structure (leverage), liquidity, firm size, firm age, dividend policy, corporate social responsibility (CSR), and digital transformation. Empirical evidence shows that profitability generally has a positive effect on firm value, both directly and through the mediating role of other variables such as capital structure. However, several studies also find a negative effect of profitability related to factors such as high costs or suboptimal asset management, which can reduce firm value. Capital structure has a conditional role influenced by profitability and firm size. Meanwhile, liquidity shows a variable effect, with several studies indicating a negative impact on firm value. This is because excessive liquidity can indicate underutilized current assets, incurring high investment opportunity costs, and is perceived as a signal of inefficiency by investors. Firm size and age serve as moderating factors that strengthen the relationship between financial variables and firm value. Furthermore, the implementation of CSR and digital transformation has been shown to be important factors in increasing firm value through improved reputation, transparency, and operational efficiency. This study emphasizes the importance of a holistic approach that integrates financial and non-financial factors to maximize firm value in the context of modern and sustainable business competition. Consequently, further research can further explore the complex mechanisms behind the varying effects of profitability and liquidity variables, as well as the synergistic interactions between these determinants across various industry contexts.

This study analyzes the costs associated with acquiring new customers in the banking sector, with a focus on the impact of Customer Due Diligence (CDD) on the total acquisition cost (CAC). Through revised modelling with data from industry sources and hypothetical cases, it is highlighted how regulatory requirements related to anti-money laundering and KYC compliance can significantly affect banks operating costs. Technology solutions and strategies to optimize these costs while preserving compliance and improving the user experience are discussed.

The fundamental goal of Financial Management is the maximization of shareholders wealth. Organizations, therefore, characteristically employ appropriate Business Models with policy initiatives that putatively enhance indicators of corporate financial success. Empirical evidence, however, does not in many cases validate the supposed predication of corporate financial of performance of firms on the policy components of their operational Business Models, thus making the relationship between some models and the relevant financial performance indicators somewhat nebulous. This study investigates the relationship between the Business Sustainability Model and corporate financial success in Nigerias oil and gas sector. Environmental, Social, and Governance (ESG) factors are used as operational dimensions of the predictor variable while Earnings Per Share (EPS) and Share Price are employed as proxies for financial performance, the criterion variable. Utilizing a panel data approach across 8 listed firms from 2013 to 2023, the research applies both Fixed Effects and Random Effects models, with the Hausman test confirming the suitability of the Fixed Effects model. The findings reveal that environmental performance significantly and positively affects firm performance, suggesting that firms engaging in environmentally responsible practices tend to outperform their peers. However, social and governance scores exhibit no statistically significant impact on EPS, with governance even showing a negative association. These outcomes are discussed in the context of stakeholder theory, legitimacy theory, and the resource-based view and are compared to previous empirical studies. The study concludes that environmental sustainability is a vital driver of corporate success in Nigeria, while social and governance practices require stronger institutional support and strategic alignment to deliver measurable benefits. In the light of our findings, we recommend enhanced ESG integration, improved corporate governance enforcement, and standardized ESG reporting. Besides contributing to the growing literature on sustainable business practices in emerging markets, this study highlights the strategic relevance of the Business Sustainability Model in promoting firm performance and long-term value creation.

Indonesia has economic potential through increasingly interconnected carbon credit transactions. Through its abundant natural resources, including vast forests, Indonesia controls nearly 80 percent of the worlds carbon reserves. This opportunity offers hope for the development of a sustainable carbon market. This study aims to calculate and analyze Indonesias economic potential in carbon credit trading on the global market based on the amount of forest it owns. This study employed two methodologies: analysis of data from the Ministry of Forestry, which included land area and the carbon dioxide absorption capacity of each Indonesian forest type. Calculation of economic potential financially using simulations based on commodity trading concepts. The calculation of potential revenue was carried out in stages, using an economic model to calculate the amount of revenue from trade transactions and elaborating on the EUR currency in actual carbon trading transactions. The study concluded that Indonesias potential to earn revenue from the Indonesian forestry carbon trade in the international market reached IDR 97-258 trillion per year by 2030 if fully optimized. Meanwhile, gross deforestation occurred in secondary forests covering 200.6 thousand hectares (92.8%), of which 69.3% occurred within forest areas and the remainder outside forest areas. Indonesia is predicted to be able to surpass the carbon trading potential of Peru, Kenya, and Brazil as fellow countries with the largest tropical forest areas in the world. The formation of carbon prices by country in Indonesia with several REDD+ pilot projects with the Result-Based Payment (RBP) scheme, such as the Green Climate Fund (GCF), Forest Carbon Partnership Facility (FCPF) and Bio Carbon Fund (BCF) with a total commitment value of around USD 273.8 million.

This study was conducted to determine the effect of Intellectual Capital on the market value of raw material manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Of the many listed companies, only 34 companies were selected according to the requirements made with a total of 136 samples. The intellectual capital used is Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency, and Value Added Intellectual Capital. These four variables are interrelated in the world of company market value in the world. This study is also expected to provide additional knowledge for future researchers and authors who want to conduct similar research, and can also provide input or new ideas for the management of a company that is still competing in market value.

This study explores the impact of Economic Value Added (EVA) and Market Value Added (MVA) on stock returns, with profitability (Return on Assets - ROA) as a mediating variable, using data from the Indonesian food and beverage sector (2017–2023). The findings reveal that EVA does not have a significant direct effect on stock returns, while MVA significantly influences stock returns, though negatively correlated. Profitability, particularly ROA, was found to mediate the relationship between MVA and stock returns. These results suggest that while EVA is an essential internal performance metric, MVA and profitability hold more relevance for predicting stock performance. The study highlights the critical role of profitability in shaping investor perceptions and emphasizes the need for companies to prioritize profitability metrics and transparent communication to improve stock market outcomes.

The Random Walk hypothesis of stock prices, is no doubt, one of the best-tested and best-verified financial econometric models. Regardless of its popularity and apparent validation by many statistical tests, however, the universal application of this financial theory remains a subject of debate. This debate becomes even more valid in the context of such unique and complex scenarios as the Nigerian foreign exchange market. characterized by the coexistence of official and parallel exchange rates, which complicates the management of the naira and the overall efficiency of the forex system. This study evaluates the relevance of the random walk theory within Nigerias foreign exchange environment by assessing whether the nairas value against major foreign currencies - namely the US dollar, British pound, and Japanese yen - follows a random walk pattern or is influenced by current economic information. Monthly data spanning from 1986 to 2023, sourced from the Central Bank of Nigeria (CBN), the CBN Statistical Bulletin, the World Development Index, and Indexmundi were analyzed using the Augmented Dickey-Fuller Unit Root Test. Findings indicate that the exchange rate series for Exchange Rate to the Dollar (EXRD), Exchange Rate to the Pound (EXRP), and Exchange Rate to the Yen (EXRY) are stationary at level. Additionally, the ARCH test confirms the existence of ARCH effects across all models. Results from the ARCH model show that the exchange rate between the naira and the British pound exhibits a random walk, whereas the nairas exchange rates to the US dollar and Japanese yen are influenced by past volatility. Consequently, the study recommends that the Nigerian government increase foreign reserves to support the naira and implement structural reforms alongside proactive forex market interventions to reduce the potential for market participants to earn abnormal risk-adjusted returns.

This study explores the landscape of fraud detection in the banking sector through a comprehensive bibliometric analysis. Using Bibliometrix and VOSviewer, an open-source tool for conducting bibliometric analysis, this study examined a corpus of scholarly articles from the Scopus database to identify key trends, influential publications, prominent authors, and leading research institutions in the field. The analysis focused on publication trends over time, citation patterns, and collaborative networks among researchers. Key findings highlight the predominance of machine learning and artificial intelligence techniques in recent fraud detection research, the significant contributions from researchers in China and India, and the growing importance of interdisciplinary collaboration. The study provides a detailed visualization of the intellectual structure of fraud detection research, offering insights into emerging trends and potential areas for future study. By mapping the existing body of knowledge, this study aims to guide researchers, practitioners, and policymakers in developing effective strategies to combat fraud in the banking sector.

In the development of ecotourism, social media plays a strategic role in shaping destination branding, particularly in rural areas with limited access to conventional promotion channels. This study aims to analyze the utilization of social media in building the ecotourism brand of Tlahab Village, with a specific focus on Wisata Alam Posong. A mixed methods approach was employed, combining qualitative field observations and interviews with tourism managers, alongside a quantitative survey of preferences from 44 visitors. The results indicate that the current digital communication strategy remains passive and largely dependent on User Generated Content (UGC), with no structured content planning. Conversely, visitors expressed expectations for digital content that is visually engaging, consistent, informative, and reflective of local cultural values. A significant gap was identified between audience expectations and the current branding approach, exacerbated by limited human resources, a lack of digital literacy, and the absence of a strong visual identity for the destination. The study recommends the development of a localized content strategy to establish visual identity, the implementation of a content calendar, digital branding training for local managers, and the involvement of both local communities and tourists as co-creators of content. This research provides practical contributions to the management of social media based ecotourism branding and is expected to serve as a reference for sustainable ecotourism promotion strategies in other rural areas.

This paper provides a comprehensive review of the recent literature on the relationship between current ratio, working capital management (WCM), and return on assets (ROA) in the context of retail enterprises. Liquidity management, as measured by the current ratio, is a critical determinant of a firms short-term solvency and operational resilience, while WCM—encompassing the management of inventory days, receivable days, and payable days—ensures the efficient utilization of current assets to enhance profitability. By synthesizing studies published between 2020 and 2025, this review emphasizes that maintaining an optimal current ratio (typically between 1.3 and 1.7) and optimizing WCM practices have a significant positive influence on ROA. It also discusses empirical evidence demonstrating that WCM often mediates the impact of liquidity on profitability by improving cash flow efficiency and reducing capital tied up in operations. Furthermore, this paper identifies research gaps, such as limited sector-specific studies and a lack of integration of digital transformation factors. It concludes by suggesting future research directions that explore the combined effect of AI-based forecasting, ERP systems, and data-driven liquidity strategies on financial performance within the retail sector.

The aim of this research is to assess the significance of job insecurity on psychological utility at PT. Elang Jagad in Sidoarjo. The respondents in this study were employees working at PT. Elang Jagad, with a total of 50 questionnaires distributed. This research utilized a saturated sample and employed a sampling method commonly used in quantitative research. As a result, 50 employees were used as the research sample. The data analysis method employed was descriptive statistical analysis, specifically using SEM-PLS testing. The software used for data processing was SmartPLS 4.0. The external model analysis (measurement model) was applied to analyze the data. This research employed validity and reliability testing. Further model analysis (structural model evaluation) included model fit testing, bootstrapping for hypothesis testing, and cross-validated redundancy assessment (Q2). The results of the tests indicated that: 1) job insecurity has a significant and positive influence on job burnout; 2) job insecurity has a considerable impact on psychological utility; and 3) job burnout has a strong influence on psychological utility. This research provides additional insights for companies to monitor their employees and highlights the importance of the impact of job insecurity on psychological utility through job burnout at PT. Elang Jagad in Sidoarjo. Furthermore, it is expected to serve as a guideline, reference, or inspiration for future research aiming to develop similar studies, and it is hoped that the results of this study will be beneficial for readers and expand understanding on the topic.

This paper aims to explore the extent of the role of Islamic Corporate Governance (ICG) and Islamic Bank Performance (IBP) in improving Earnings Quality (EQ) by using various dimensions for each construct variable of the study with a case study on Islamic banking in Indonesia. The object of this research is Islamic banking in 2018-2022, registered with the Financial Services Authority. Based on purposive sampling, 12 samples of banking companies were obtained, and over five years, 60 data were obtained. The existence of variables that use multiple measurements, the appropriate data processing used is Partial Least Square. The inner model test shows that ICG and IBP can increase EQ. However, ICG is unable to increase IBP in Indonesia. Likewise, IBP is unable to mediate the relationship between ICG and EQ. Previous research measuring each construct/variable, such as the ICG, IBP, and EQ variables, only used a single dimension. Therefore, this research is the first to use multiple measurements for each variable studied with the path analysis technique. The purpose of this research for policymakers is to provide empirical evidence of the importance of the role of the Sharia board and the performance of Sharia banking in improving a companys earnings quality. This researchs limitation is that it uses non-Sharia indicators for EQ variable, while the IBP and ICG variables use Sharia indicators. However, this researchs implication for future research is the importance of using Sharia indicators for the EQ variable.

This study investigates the impact of economic integration on regional development inequality across ASEAN member states during the 2019–2024 period. Employing a panel data model, the dependent variable—regional inequality index (Hoover and Theil Index)—is examined against key independent variables: Foreign Direct Investment (FDI), GDP per capita, Human Development Index (HDI), and Fiscal Equalization Funds. The findings reveal that FDI (+0.042) and GDP per capita (–0.065) contribute to widening spatial disparities, indicating growth concentration in core economic regions. In contrast, HDI (–0.031) and Fiscal Equalization Funds (–0.048) exert a significant mitigating effect on inequality, underscoring the role of human development and fiscal redistribution. These results align with the backwash effect theory and the Kuznets curve, suggesting that economic growth without spatial intervention risks exacerbating interregional disparities. The study recommends policy strategies such as decentralized industrial clustering, regionally targeted investment incentives, and enhanced interregional connectivity to promote more inclusive and equitable development.

This research examines the impact of Corporate Social Responsibility (CSR) Disclosure, Environmental Performance, and Firm Characteristics on Firm Value, with Financial Performance as a Mediating Variable. The research focuses on bacis materials companies listed on the Indonesia Stock Exchange. CSR Disclosure is assessed using the Corporate Social Responsibility Index (CSRI), Environmental Performance is represented by the PROPER rating, and Firm Characteristics include Firm Size, Managerial Ownership, and Capital Structure using the Debt to-Equity Ratio (DER). Firm Value is measured using Price-to-Book Value (PBV), and Financial Performance is proxied by Return on Assets (ROA). A purposive sampling technique selected 15 companies, and panel data regression analysis was conducted using EViews. The result show that Environmental Performance, Managerial Ownership, and Capital Structure have a significant positive effect on firm value. Capital Structure also positively influences Financial Performance, which in turn enhances Firm Value and Mediates the effect of Capital Structure on Firm Value. However, CSR Disclosure and Firm Size do not have a significant effect on Firm Value or Financial Performance. Additionally, Financial Performance does not mediate the relationship between CSR Disclosure, Environmental Performance, Firm Size, or Managerial Ownership and Firm Value

Firm value reflects investors perceptions of a companys performance and long-term prospects, making it a critical factor in financial decision-making. This study examines the direct and indirect effects of profitability, leverage, and liquidity on firm value, with dividend policy as a mediating variable, in financial services companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a quantitative approach, data from 28 purposively selected companies were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that profitability, leverage, and liquidity each have a positive and significant effect on firm value, with profitability emerging as the most influential factor. Profitability also positively affects dividend policy, while leverage and liquidity have negative effects. Furthermore, dividend policy has a significant negative impact on firm value, suggesting that higher dividend payouts tend to lower firm value. Mediation tests show that dividend policy only weakly mediates the relationship between the three financial indicators and firm value. The results indicate that investors prioritize growth potential over high dividend distributions. This study highlights the importance for firms to enhance profitability and design balanced dividend policies aligned with internal conditions and investor expectations to optimize firm value.

This study investigates the mediating role of profitability in the relationship between corporate governance and leverage on sustainability report disclosure. The sample comprises 25 firms from the Kompas 100 Index on the Indonesia Stock Exchange for the 2019 - 2024 period, selected using purposive sampling. Panel data regression and Sobel mediation tests were conducted with EViews 12. Results reveal that institutional ownership and leverage negatively and significantly affect sustainability report disclosure, while the board of directors shows no significant effect. Institutional ownership and the board of directors also have no significant impact on profitability, whereas leverage negatively affects it. Profitability significantly enhances sustainability report disclosure and mediates the effect of leverage, but not the effects of institutional ownership or the board of directors. These findings highlight the strategic role of profitability in linking capital structure decisions to sustainability reporting practices

As developing countries undergo profound social transformations, from gender inequality, environmental pollution to youth mental health, the need to find media that can promote social awareness and action is increasingly urgent. Music, especially genres that are close to young people, has emerged as a powerful cultural tool, but has not yet been fully studied from the perspective of its psychosocial impact. Clarifying the mechanisms of musics influence on empathy and social participation behavior not only fills the current research gap, but also brings high application value in education, communication and cultural policy towards the young generation. The objective of the study is to investigate the influence of social messages in youth music on social engagement of Vietnamese youth through social empathy variable. Based on the ELM and Empathy-Altruism Hypothesis, the study used a quantitative research method using a questionnaire with 312 young people in Vietnam, then using SmartPLS4 to analyze collected data. The study found a positive impact of message relevance and music exposure on social engagement through the mediating role of social empathy. Research suggests that socially-informed music can be an effective tool for promoting empathy and social action in young people, especially when integrated into education, community activism, and media campaigns. Combining music education, directed artistic creation, and cross-sector collaboration between artists, civil society organizations, and policymakers will help to maximize the potential of music in building a more empathetic and socially-involved generation of young people.

Womens farmer groups play a pivotal role in strengthening rural economies, yet empirical evidence on their direct economic impact remains limited. This study investigates the contribution of the “Barmulita” Women Farmers Group (KWT Barmulita) to the economic empowerment of its members in Pusakamulya Village, West Java, Indonesia. A qualitative descriptive method was employed, involving participatory observation, structured interviews, and questionnaire-based surveys with 10 purposively selected respondents from a total of 30 active members. Findings indicate that KWT Barmulita performs effectively in three core functions: as a learning platform, a collaborative institution, and a production unit. These roles have led to measurable outcomes, including improved agricultural knowledge and skills, reduced household expenditure through home-grown food production, and supplemental income from group-based marketing initiatives. The groups partnerships with agricultural extension services and local traders further enhance its institutional strength. This study underscores the strategic role of gender-inclusive farmer groups in promoting household-level resilience and sustainable rural development. The findings offer valuable insights for policymakers and development practitioners aiming to replicate such models in similar socio-economic contexts.

Liquidity risk management in banking is crucial and must be maintained at all times. Banking history has shown that bank failures are often caused by the banks inability to meet obligations, particularly those arising from customer deposit withdrawals. When a bank fails to meet its deposit obligations, it can trigger a wave of withdrawals, resulting in a loss of customer trust in the bank. Since the implementation of liquidity risk monitoring using the Liquidity Coverage Ratio (LCR) indicator, specifically by the Otoritas Jasa Keuangan (OJK) in 2015, many banking practitioners until now still emphasize it as a mandatory reporting requirement for regulatory compliance. However, within the context of the LCR, banks are required to understand the characteristics of the deposits they manage through several established parameters. Banks are directed to focus more on stable and sustainable deposit growth to support their intermediary business. Therefore, the liquidity requirements are highly dependent on the characteristics and types of deposits held by the bank. The results of this study shown that a stable deposit composition directly impacts the interest costs that must be paid by the Bank and will certainly also impact the achievement of profitability that the Bank wants to achieve through the Return On Ass et (ROA) indicator and simultaneously comply with regulatory liquidity risk compliance.

This study presents an evaluation of the SIMPAGA web-based savings and loan information system, with a specific focus on its User Acceptance Testing (UAT) at the LKM Remaja Tani Makmur, Temanggung. The primary objective is to assess the systems operational readiness and user-friendliness for its target audience, who are primarily farmers with limited technological literacy. The research followed the Waterfall development methodology, culminating in a comprehensive testing phase. The UAT was conducted using both blackbox testing techniques and a questionnaire based on the Technology Acceptance Model (TAM). The results from the blackbox tests demonstrate that the system successfully meets all functional specifications, while the TAM-based survey indicates high user satisfaction, perceived usefulness, and ease of use. The intuitive user interface, combined with the successful execution of all test cases, confirms a high level of operational feasibility and user acceptance. The findings confirm that the system is a viable solution to replace the LKMs manual processes, improving efficiency and data accuracy. The paper concludes with recommendations for future enhancements, including the development of mobile-friendly features, to further optimize user experience and system accessibility.

This study aims to explain the awareness level and status related to life skill education among postgraduate students regarding their demography. To carry out the study, 339 postgraduate students, including boys and girls studying in Science, Arts and Commerce streams, were chosen from Western Odisha, India by using purposive sampling techniques and the life skills awareness scale, life skills education scale by Dr. Anjum Ahmad & Saba Parveen (2023) were used. Percentage, t test, one way ANOVA and Post-hoc test was calculated using SPSS. Major findings demonstrated that students continuing PG course had a moderate level of awareness in life skills and status of life skills education. The result also denoted that difference found in the awareness level on life skills among postgraduate students was significant with regard to caste and stream of education whereas significant difference found in the status level life skills education in reference to stream of education. Science stream students performed better in awareness level of life skills and life skills education. Students belonging to general category exhibit better life skills education than ST students. This enquiry has implications for the policy makers, curriculum framer, teacher educators, parents and pupils. This investigation will be useful for the policy makers for incorporating life skills in curriculum at higher education institutions and also beneficial for teacher educators to arrange different types of training programs, seminars and intervention measures for the students at the institutional level.

This study presents a comparative analysis of Public Sector Banks, Private Sector Banks, Regional Rural Banks, and Rural Cooperative Banks in implementing the Pradhan Mantri Jan Dhan Yojana (PMJDY) in India over the period 2015-2025. For the comparative analysis, secondary data is collected from the official PMJDY website. Three key performance indicators were analysed: beneficiary outreach (number of accounts opened), deposit mobilization (total deposits), and digital penetration (RuPay cards issued). The study used statistical tools like trend analysis, bubble chart, and comparative performance assessment using ratios and percentages to examine the performance of various banks across rural and urban areas. Findings of the study reveal that Public Sector Banks dominated the PMJDY implementation with the highest number of beneficiaries showing strong outreach but moderate digital penetration. Regional Rural Banks demonstrated highest deposit efficiency but lowest digital adoption. Private Sector Banks showed good performance in digital services and deposit mobilization yet served a smaller number of beneficiaries due to limited rural presence. Rural Cooperative Banks showed negligible performance across all metrics. Rural areas consistently maintained higher beneficiary growth, with rural-to-urban ratios reaching 2:1 post-2020. The analysis identifies critical gaps in digital infrastructure for Regional Rural Banks, rural outreach limitations for Private Sector Banks, and dormant account challenges across all categories. Policy recommendations include targeted digital capacity building, performance-linked rural expansion incentives, and usage-based account activation strategies to optimize institutional strengths and enhance PMJDYs long-term sustainability in Indias financial inclusion landscape.

The socioeconomic impact of the Academic Staff Union of Universities (ASUU) strike on businesses operating in and around the University of Lagos. This study investigated the socioeconomic effects of the Academic Staff Union of Universities (ASUU) strike on businesses operating within and around the University of Lagos. It assessed how the strike influenced the types and nature of small and medium-sized enterprises (SMEs), revenue, job losses, and the coping strategies employed by affected businesses. A hybrid theoretical framework combining systems theory and structural functionalism was adopted, conceptualizing the university as a subsystem of a larger urban network, which emphasized its synergistic role within the community. The study employed a survey design and incorporated both qualitative and quantitative methods to examine 226 businesses. Purposive, clustering, and stratified sampling techniques were utilized. Data collected through questionnaires, interviews, and focus group discussions were analyzed using descriptive and inferential statistics. The findings revealed that over 90% of businesses experienced staff retrenchment, with 323 jobs lost, and total revenue declining from ?58,570,000.00 pre-strike to ?34,440,000.00 during the strike. Most businesses relied on personal savings for funding, exposing them to financial vulnerabilities. Policy recommendations included increased government funding for education, the establishment of a mediation body to resolve disputes, and support for SMEs through financial aid and training. University authorities were advised to enhance communication, develop contingency plans, and foster partnerships with local businesses. These measures aimed to minimize disruptions during future strikes, ensuring both academic continuity and economic resilience in university communities.

Based on the Resource-Based View theory (RBV), this research aims to examine the influence of the relationship between green transformational leadership on the performance of Micro, Small, and Medium Enterprises (MSMEs) which is mediated by environmentally friendly product innovation. This research uses a survey. Research population of Batik MSME owners, Sragen Regency, Indonesia. Convenience sampling was used with a total of 100 sample. Data analysis using PLS-SEM. The research results show that green transformational leadership has a significant effect on the performance of MSMEs. Green transformational leadership has a significant effect on environmentally friendly product innovation. Environmentally friendly product innovation has a significant effect on the performance of MSMEs. The mediation results show that the relationship between green transformational leadership and MSME performance is mediated by green product innovation and has a significant effect. This study highlights green product innovation as a key mediator between green transformational leadership and MSME performance, supporting the RBV framework. The study offers practical insights to align cultural preservation with sustainable business practices. This study is limited as it focuses on batik MSMEs in Sragen and the research design is cross-sectional, limiting generalizability and long-term insights. This study offers important insights and a unique contribution to addressing research gaps, particularly in heritage-based industries.

This study examines strategies for implementing and optimizing technology to enhance sustainable waqf management within the Muhammadiyah community. As an Islamic philanthropic instrument, waqf plays a significant role in supporting Muhammadiyahs charitable initiatives. However, suboptimal asset management, limited human resource competency, and a lack of transparency hinder effective waqf governance. This research employs a descriptive qualitative approach and a SWOT analysis to examine the internal and external factors influencing waqf management. Findings indicate that technological use, such as the Muhammadiyah Asset Management Information System (SIMAM) and digital platforms like sharia-compliant crowdfunding and blockchain, can enhance efficiency, transparency, and accountability in waqf management. The proposed strategies include technology-based training, integrated management systems, and improved cross-departmental synergy. The results are expected to support Muhammadiyah as a pioneer in technology-based waqf management in Indonesia

Purpose – The purpose of this study is to examine the relationship between board characteristics and earnings management and the moderating effect of board gender diversity on such a relationship for the listed manufacturing companies of Bangladesh. Design/Methodology/Approach – The study involved 125 businesses listed on the Dhaka Stock Exchange in Bangladesh for a period of five years, from 2019 to 2023. The modified cross-sectional Jones model (Dechow et al., 1995) has been employed to assess accrual-based earnings management and the two-step System Generalised Method of Moments (System GMM) model has been employed as the principal methodological technique to test the hypotheses, owing to the dynamic characteristics of Accrual-based Earnings Management (AEM) and the potential endogeneity of governance factors. The robustness of GMM findings has been evaluated using three alternative estimation techniques: Feasible Generalised Least Squares (FGLS), Random Effects (RE) based on the Hausman Test, and Pooled Ordinary Least Squares (OLS). Findings – The results reveal that female participation on board (FPB) significantly reduces AEM, demonstrating that gender diversity enhances the monitoring function of corporate boards. However, the significant and positive interaction terms between FPB and other governance mechanisms — such as board size and board independence — highlight that the effectiveness of broader board dynamics is contingent upon female directors. Research Implication – The findings of the current study will help policy-makers, regulators, and corporations to improve corporate governance structures, thereby promoting gender diversity in the board of directors and encouraging the adoption of financial reporting best practices.

This study aims to analyze the effect of Financial Performance as measured by indicators of Regional Independence, Fiscal Decentralization, PAD Effectiveness, PAD Efficiency, and Regional Dependence on HDI (Human Development Index) in Indonesia in 2020-2024. The research approach uses a quantitative approach through panel data regression analysis with the Random Effect Model (REM) model. The test results of the R-Squared (R2) value were obtained at 0.672011 which indicated that the independent variables had an effect of 67.20% on the Human Development Index (HDI). Simultaneously, all independent variables have a significant effect on HDI in Indonesia. This is evidenced by the significance value of the F test <0.05. Fiscal Decentralization and PAD Effectiveness variables have a positive and significant effect on HDI because regions with good fiscal capacity and PAD realization tend to be able to improve public services which have a direct effect on HDI. Regional Dependency has a negative and significant effect because high fiscal dependency indicates that the region has not been able to explore the potential of PAD to the fullest and is still very dependent on transfers from the center. Meanwhile, Regional Independence and PAD Efficiency do not have a significant effect, because the contribution of PAD is still low and its management is not optimal. The results of the analysis are shown in the equation Yit = 79.2090888227 + 1.07163364014X1it + 9.17387358408X2it + 2.611663887X3it + 1.74707262942X4it - 9.49037067833X5it + ?it. Regional independence, fiscal decentralization, effectiveness, and efficiency of PAD have a positive effect on HDI, which means that every 1% increase in these variables will increase HDI, while the variable that has the greatest influence is fiscal decentralization. Regional dependence on the central government has a negative effect, meaning that every 1% increase in regional dependence will reduce HDI achievement.

The purpose of this study is to analyze the application of the influence of financial literacy and financial inclusion on working capital management with financial technology as a moderating variable in MSMEs in Palembang City. The population in this study were all Micro, Small and Medium Enterprises (MSMEs) in Palembang City who have used or have access to financial technology services in managing their business finances, namely 78,627 MSMEs. The sample was taken using a purposive sampling method so that a sample of 398 MSMEs was obtained. The analysis technique used was the structural equation model partial least square (SEM PLS) method consisting of an inner model and an outer model. The results showed that financial literacy did not have a significant effect on working capital management of MSMEs in Palembang City, financial inclusion had a significant effect on working capital management of MSMEs in Palembang City, financial technology was proven to moderate the relationship between financial literacy and working capital management positively but the moderation of financial technology on the relationship of financial inclusion showed a negative direction.

This research investigates the effects of traditional gender roles on copreneurial success in the informal economy in South West Nigeria. The research uses Gender Role Theory to examine how these entrenched socio-cultural beliefs influence role complementarity, decision-making processes, access to resources, and overall business performance by entrepreneurial couples. The study used a descriptive correlational research design and analysed data from 400 copreneurs across 5 urban locations. Analysis from regression and correlation modes of analysis suggested that gender roles, patriarchal beliefs and male-dominated economic structures both impact and prevent copreneurial success. Traditional gender roles were found to be the strongest predictor of entrepreneurial success highlighting the power of traditional gender roles in defining authority, to reinforce recognition and mobilization of reserves in co-owned enterprises. Although many of the respondents stated that they coordinated their decision-making and divided roles equally, the majority of respondents still reported disempowerment based on unequal cultural expectations. Ultimately, the research calls for gender responsive policy interventions that will account for the actors operating in the informal economy, and leave room for equal forms of entrepreneurship that are beneficial to livelihoods. This research contributes to the discussion of entrepreneurship by focusing more on lived experiences and advocating for change at the structural level to achieve equal forms of participation in informal economies.

This study aims to analyze the effect of audit tenure, profitability, and solvency on audit delay in banking companies listed on the IDX for the period 2020–2024. The research method uses a quantitative approach with secondary data obtained from financial statements published on the IDX official website. Audit delay is measured based on the difference between the financial statement date and the audit report date. Audit tenure is measured by the length of the auditor-client relationship, profitability using Return on Assets, and solvency using the Debt to Asset Ratio. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results of the study indicate that audit tenure and solvency do not significantly affect audit delay. This suggests that the length of the auditor-client relationship or the level of solvency does not always influence the timeliness of audit reporting. Conversely, profitability significantly affects audit delay because high or low profitability levels do not directly determine the complexity or duration of the audit. Simultaneously, the three variables do not significantly affect audit delay. These findings are consistent with compliance theory and signaling theory, which emphasize the importance of timeliness in financial reporting.

This study examines how Gen Zs investing behavior is influenced by financial risk perception, personal investment rate, and finfluencer exposure, with a focus on the moderating effect of perceived community influence. The study views investing behavior as the outcome of both personal attitudes and socially mediated norms in digital contexts, drawing on the theories of social influence and planned behavior. A quantitative survey method using a 5-point Likert scale was used to gather information from 385 Gen Z respondents in Vietnam. Financial risk perception (ß = 0.46), personal investment rate (ß = 0.51), and finfluencer exposure (ß = 0.38) all substantially improve investing behavior, according to the data. Furthermore, the association between investing behavior and finfluencer exposure is moderated by perceived community influence (ß = 0.49), underscoring the amplifying effect of peer validation in online financial forums. This study closes a gap in the literature by providing an integrated paradigm for comprehending financial behaviors in the digital age by experimentally connecting social influence processes to investment decision-making. The results offer useful information for legislators, instructors, and platform developers who want to encourage young investors to make ethical investing choices.

This research aimed to investigate and uncover the critical role that contingency theory plays in a dynamic cultural context, as well as its implication on entrepreneurship development in Nigeria. The studys introduction provided a fundamental review of the relevance of contingency theory in an entrepreneurial culture and its impact on entrepreneurship development in Nigeria. It identified the problems associated with entrepreneurship development in Nigeria as a lack of succession framework, inadequate record keeping, incorrect recruitment procedures, and overreliance on decision-making on a single individual. This research also included a theoretical and empirical review. Four dimensions of culture were captured in the study: power distance culture, individualism culture, masculinity culture, and uncertainty avoidance culture. Considering all of the literature reviewed, it was determined that contingency theory is the best strategy for managers or entrepreneurs to take in a dynamic cultural context.

This study aims to analyse the effect of Work Family Conflict and Family Work Conflict on Work Life Balance with Job Stress as Mediation on Inpatient Installation Nurses Rsud West Nusa Tenggara Province. This study uses causality assisative quantitative method. The research population was nurses of the Inpatient Installation of the West Nusa Tenggara Provincial General Hospital. The sample in this study was 76 respondents. Data collection methods using questionnaires, interviews and documentation with data collection tools using questionnaires distributed to respondents. The questionnaire was measured using a Likert scale of 5 from strongly disagree to strongly agree. Data analysis using SmartPLS software version 4.0. The research findings show that Work Family Conflict has a negative and insignificant effect on Work Life Balance, while Family Work Conflict has a negative and significant effect on Work Life Balance. Furthermore, Work Family Conflict and Family Work Conflict have a positive and significant effect on Work Stress, and Work Stress has a negative and significant effect on Work Life Balance. Finally, work stress is able to mediate the effect of Work Family Conflict and Family Work Conflict on Work Life Balance negatively and significantly.

This study examines the relationship between financial development and economic growth through infrastructure. Three estimation methods are used: Feasible Generalized Least Squares (FGLS), Generalized Least Squares with Correction for Autocorrelation and Heteroscedasticity (GLS-CAH), and Least Squares with Correction for Fixed Effects and Autocorrelation (LS-FE-AC) on a sample of 14 Franc Zone countries over the period 1987-2018. The results show that financial development can contribute to economic growth by financing infrastructure projects and improving the efficiency of financial systems. Quality infrastructure can, in turn, stimulate economic growth by improving productivity, competitiveness, and the quality of life of populations. The interaction between financial development and infrastructure is positive and significant, suggesting that the effect of financial development on economic growth is enhanced by the presence of quality infrastructure. The infrastructure thresholds to be reached to benefit from a significant positive impact on economic growth are estimated at 4.527, 4.369, and 3.886 for the three estimation approaches. The recommendations of this study include investing in infrastructure, developing financial markets, improving governance, and promoting public-private partnerships.

The purpose of this article is to discuss price convergence within the Eurozone using Smooth transition models. The analysis focuses on annual data taken in logarithm. Indeed, our sample includes twelve Eurozone countries: Austria, Belgium, Portugal, Spain, the Netherlands, Italy, Luxembourg, Ireland, Greece, France, Finland and Germany. The study period runs from 1990 to 2018. These data are extracted from the OECD and Eurostat websites. The results found show that convergence is non-linear, and the speeds of adjustment are different depending on the country. This is explained by the differences in the evolution of price competitiveness and the rigidities of the labor market.

Banking services in the form of mobile banking have various features for payments, purchases, and money transfers that are increasingly used by the public in transactions from home and anywhere. Mobile banking transactions provide and offer convenience for customers through a variety of operational services. Mobile banking transaction facilities via smartphones are services that can create customer satisfaction for BUMN Banks. The analysis method for testing customer satisfaction using Google Form in this study uses quantitative data with a sample of 100 customers in Jakarta using the purposive sampling technique. The analysis tool used is SPSS. Data analysis uses multiple linear regression analysis. The results of the study show that service quality, trust and ease of use affect customer satisfaction for BUMN Bank mobile banking (Bank Mandiri) in Jakarta. Ease of use obtains a dominant value compared to service quality, trust, and customer satisfaction.

This study investigates the effect of profitability, liquidity, dividend policy, and ESG disclosure on firm performance, with women board representation as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2021–2023. Profitability is measured by Return on Assets (ROA), liquidity by Current Ratio (CR), dividend policy by Dividend Payout Ratio (DPR), ESG disclosure by ESG disclosure, firm performance by Tobins Q (TQ), and the moderating variable by women boards (GEN). The population includes 79 listed energy companies, with a purposive sample of 10 companies. Data analysis was conducted using panel data regression and Moderated Regression Analysis. The results show that ROA has a positive effect on Tobins Q, while CR negatively affects Tobins Q. In contrast, DPR, ESG disclosure, and women board representation do not significantly influence Tobins Q. Moderation testing reveals that the women board only moderates the relationship between liquidity and firm performance. Among all variables, ROA is found to be the most influential factor on firm performance.

This study investigates the mechanisms through which social media influencer marketing mitigates range anxiety to facilitate electric vehicle adoption within Vietnams rapidly evolving digital economy. Drawing upon the Technology Acceptance Model, Theory of Planned Behaviour, and Social Influence Theory, this research develops a comprehensive theoretical framework that examines the mediating role of range anxiety reduction in the relationship between influencer marketing effectiveness and electric vehicle adoption intentions. Employing a quantitative approach with structural equation modelling (SEM) using partial least squares and fuzzy-set qualitative comparative analysis (fsQCA), this study analysed data from 487 Vietnamese consumers through a structured questionnaire survey. The measurement model demonstrated robust psychometric properties with composite reliability values exceeding 0.8 and average variance extracted values above 0.5. Structural model results revealed that influencer credibility (ß = 0.312, p < 0.001) and message persuasiveness (ß = 0.287, p < 0.001) significantly predict range anxiety mitigation, which subsequently influences electric vehicle adoption intentions (ß = 0.445, p < 0.001). The fsQCA analysis identified three configurational pathways leading to high adoption intentions, with influencer expertise and trustworthiness emerging as necessary conditions. This research contributes to the emerging literature on digital marketing in sustainable transportation by demonstrating how targeted influencer campaigns can address psychological barriers to green technology adoption. The findings provide strategic insights for policymakers and marketers seeking to accelerate electric vehicle diffusion in emerging economies through sophisticated social media strategies that directly address consumer concerns about technological limitations.

This research explores the intricate relationship between cultural value dimensions and consumer loyalty towards traditional Vietnamese fish sauce, a heritage product embodying century of culinary identity. Employing a multi-theoretical framework that synthesises Hofstedes cultural dimensions, Consumer Culture Theory, and Heritage Identity constructs, this study investigates how cultural value orientations mediate consumer-product relationships in rapidly modernising urban Vietnamese marketplaces. Methodologically, the research adopts a sophisticated quantitative approach, utilising Partial Least Squares Structural Equation Modelling (PLS-SEM) with data collected from 427 urban Vietnamese consumers across three metropolitan centres. The analysis is complemented by fuzzy-set Qualitative Comparative Analysis (fsQCA) to unveil complex configurational patterns. The epistemic trajectory reveals that collectivism, long-term orientation, and uncertainty avoidance significantly influence heritage product commitment, while power distance exhibits differential effects contingent upon consumer demographic variables. The fsQCA results illuminate multiple sufficient pathways to heritage product loyalty, suggesting equifinality in consumer commitment formation. Theoretical contributions emerge through the conceptualisation of a Cultural Heritage Consumption framework that transcends conventional binary oppositions between tradition and modernity, instead positioning heritage product consumption as a dialectical negotiation of cultural identity within globalised marketplaces. Practical implications include strategic approaches for heritage product marketing that leverage authentic cultural dimensions while acknowledging the hybridity of contemporary Vietnamese consumer identities.

This study investigates the impact of AI-based music personalization on sales performance, focusing on the relationship between algorithmic personalization (AIM), emotional resonance of customized music (ERM), and consumer openness to AI (COAI). Drawing on the Technology Acceptance Model and Affective Response Theory, the study reconceptualizes sales performance as a result of technological fidelity, emotional triggers, and acceptance of AI-based advertising. A quantitative survey (N = 385) was applied to digital marketing professionals, technologists, academics, and consumers in Vietnam. The result is that the appropriate and ethical implementation of AI-enhanced auditory design will be a strategic driver for consumer engagement and commercial performance. In practice, marketers play a vital role in ensuring emotional consistency, technological transparency, and preparing for AI-enabled digital campaigns. However, the study has limitations, notably the limited sample size of a single country and the reliance on self-reported data. Future research should attempt a cross-cultural approach combined with field experiments and use biometric data to better capture unconscious emotional responses. By providing an empirical framework for connecting emotional marketing with AI-based personalization, this research provides guiding value for algorithmic sound generation in advertising.

This study aims to analyze the factors that influence the absorption of female labor in Mataram City. This study uses a quantitative approach with secondary data from 2010 to 2024 obtained from the Central Statistics Agency (BPS). The independent variables used in this study include the average length of schooling for women, married women, age, and minimum wage. The analysis method used is multiple linear regression with the help of EViews software. The results show that the average length of schooling, age, and minimum wage have a significant effect on female labor absorption, while married women do not have a significant effect on female labor absorption. Simultaneously, the average length of schooling for women, married women, age, and minimum wage have a significant effect on female labor absorption.

This study investigated the impact of financial performance and risk-related variables on sustainability reporting among listed consumer goods firms in Nigeria, using panel regression analysis. The analysis revealed that Return on Assets (ROA) and Operating Profit Margin (OPM) positively influence sustainability disclosure (CSR Index), while Overhead Ratio (OR) and Days Inventory Outstanding (DIO) exert negative effects. Moderation effects highlight that Credit Risk weakens the ROA-CSR relationship, while Liquidity Risk strengthens the OPM-CSR nexus. Control variables such as Debt-to-Equity Ratio (DER) and Foreign Direct Investment (FDI) further demonstrate significant influences. The findings underscored the importance of financial efficiency and risk considerations in shaping corporate sustainability strategies in emerging markets.

This research explores the factors that shape brand engagement in the sports business by assessing the effects of sponsorship effectiveness, fan experience quality, and the moderating role of digital platform integration. Drawing on Customer Engagement Theory and Uses and Gratifications Theory, a quantitative approach was employed, gathering data from 385 sports fans through a structured survey using a 5-point Likert scale. Sponsorship effectiveness and fan experience quality served as the primary independent variables, while digital platform integration was examined as a moderator influencing the link between fan experience and engagement. Data analysis was conducted in SPSS using descriptive statistics, reliability testing, factor analysis, correlation, and linear regression. The findings demonstrate that fan experience quality has the most substantial impact on brand engagement (ß = 0.57), followed by sponsorship effectiveness (ß = 0.49). In addition, digital platform integration significantly enhances the positive relationship between fan experience and engagement (ß = 0.36). The study advances theoretical insight by emphasizing the combined role of experiential quality and digital connectivity in shaping modern fan–brand interactions. From a practical perspective, it highlights the need for sponsorships that resonate with team identity, the delivery of consistent and immersive fan experiences, and the use of integrated digital platforms to foster authentic, long-term engagement. Limitations of the study include its contextual scope and reliance on cross-sectional data, with future research encouraged to adopt cross-cultural, longitudinal, and experimental designs. Overall, the study contributes to both academic theory and managerial practice by clarifying how sponsorship and experiential strategies, when supported by digital integration, can drive sustainable brand engagement in the sports industry.

Purpose: This research examines the impact of generational disparities and parental emotional intelligence on the psychological discomfort encountered by parents during the emotional transitions of their adolescents. Additionally, it investigates the moderating influence of parent-adolescent closeness in shaping this dynamic. The objective is to offer practical insights for mental health practitioners, educators, and family policy developers aiming to improve emotional well-being and foster family resilience in the context of rapid cultural and developmental transformations. Method: Utilizing a quantitative research methodology, the investigation acquired data from a total of 385 valid participants, comprising parents, educators, adolescent mental health professionals, and academic researchers throughout Vietnam. A systematically structured 5-point Likert scale survey was formulated, drawing upon validated instruments derived from Family Stress Theory and Attachment Theory, aimed at evaluating perceptions regarding the generational divide, parental emotional intelligence, psychological distress, and emotional intimacy. Data analysis was performed using SPSS, which included reliability assessments (Cronbachs alpha), exploratory factor analysis (EFA), linear regression, and moderation analysis using the SPSS PROCESS Macro to determine the impact of parent-adolescent emotional closeness. Findings: The empirical data substantiated all the proposed hypotheses. The variance observed across generational cohorts demonstrated a significant positive correlation with parental psychological distress (ß = 0.653), while emotional intelligence was found to exert a detrimental effect on levels of psychological turmoil (ß = -0.547). The extent of relational closeness between parents and adolescents significantly moderated the association between the generational divide and psychological discomfort (ß = -0.478), thereby indicating that relational warmth possesses the potential to alleviate the detrimental consequences of generational tension. Originality/Value: This research uniquely integrates the constructs of emotional intelligence and intergenerational psychology within the Family Stress framework, elucidating how emotional intimacy can transform conflictual interactions into resilience-promoting experiences. The findings yield both theoretical contributions and practical interventions aimed at cultivating emotionally adaptive parenting in contemporary familial contexts.

The adoption of QRIS as a digital payment option has surged significantly, particularly among Generation Z. This research seeks to analyze how factors from the Technology Acceptance Model (TAM) influence Generation Zs adoption of QRIS in Surabaya. A quantitative method was utilized with a purposive sampling technique, engaging 170 participants, and data analysis was conducted using SmartPLS 4.0. The studys findings show that Perceived Ease of Use affects Perceived Usefulness and Attitude Toward Using. Additionally, Perceived Usefulness influences Attitude Toward Using and Behavioral Intention to Use, while Attitude Toward Using affects intention, and intention affects actual use. These results enhance the significance of perceived convenience and utility in promoting the adoption of digital payment technology.

Early adoption of digital technology doesnt guarantee ongoing use over time. This research intends to analyze the impact of three central components of the Unified Theory of Acceptance and Use of Technology (UTAUT), specifically performance expectancy, effort expectancy, and social influence, on the intention to continue using Jenius digital banking services in Surabaya. It additionally examines the moderating influence of experience. This study employs a quantitative method, utilizing an onlin e survey given to 156 participants chosen via purposive sampling. Data were examined through Partial Least Squares Structural Equation Modeling (PLS-SEM) utilizing SmartPLS 4.0 software. The findings indicate that performance expectancy, effort expectancy, and social influence affect the intention to continue. Additionally, experience influences the connection between performance expectancy and effort expectancy with continuance intention. These results strengthen the significance of the UTAUT model in elucidating the ongoing usage of digital banking services.

This study investigates the determinants of strategic cash holding (SCH) in digitalized corporations, with a specific focus on the roles of AI-driven financial forecasting, ERP-integrated data analytics, and CFO digital competency. Guided by the Dynamic Capabilities Theory (Teece et al., 1997) and the Upper Echelons Theory (Hambrick & Mason, 1984), the research conceptualizes SCH as a proactive and data-informed financial strategy rather than a passive liquidity buffer. Employing a probability-based stratified sampling method, data were collected from 610 respondents across Vietnam, comprising senior financial executives, ERP consultants, academics, and corporate data analysts. After data cleaning, 385 valid responses were retained for analysis. Using a 5-point Likert scale survey and quantitative modeling, the findings reveal that both AI-based forecasting (ß = 0.50, p < 0.05) and ERP-integrated analytics (ß = 0.47, p < 0.05) exert significant positive effects on SCH. Furthermore, CFO digital competency demonstrates a moderating effect (ß = 0.42, p < 0.05), amplifying the impact of ERP analytics on liquidity management. The results extend theoretical discourse by confirming that digital technologies function as dynamic capabilities and that leadership cognition critically mediates their effectiveness. Practically, the study underscores the importance of integrating technological adoption with executive upskilling to achieve financial resilience. While limited to Vietnamese enterprises and cross-sectional data, the research provides a robust framework for future investigations into the interplay between technology, leadership, and financial governance in emerging markets.