This research aimed to examine the effect of efficiency and credit risk on the value of banking companies with Earnings Management (EM) as a moderating variable. Size and leverage were used as control variables. The values of the companies were proxied by PBV (Price-to-Book Value). This research used secondary data from a population of 41 banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The results of this research indicated that NPL (Non-Performing Loans) negatively impacted the bank value. However, other main variables did not affect it, including Earnings Management which was not a moderator.

Financial literacy provides important knowledge and skills to low-income parents, which are needed to effectively manage their limited financial resources and make proper financial decisions. Effective budgeting practices also help them to handle their finances, provide for basic needs, and support their childrens education. Therefore, this study examined the relationship between financial literacy and budgeting strategies of low-income parents of college students at UM Digos College. The researchers used a quantitative method and a descriptive correlational design with a standardized survey questionnaire. The data were collected from 334 respondents through purposive sampling. The data analysis using mean scores and the Pearson correlation coefficient presented a high level of financial literacy among the respondents and effective overall budgeting strategies. Thus, the study concluded a positive correlation between financial literacy and budgeting strategies, indicating that higher financial literacy leads to better budgeting practices. Moreover, low-income families could improve their quality of life by improving their financial literacy and managing their finances effectively.

This study aims to examine the influence of Work-Life Balance on job satisfaction among millennial employees at PT PLN (Persero) Unit Induk Distribusi Lampung, and to evaluate the moderating role of work motivation in this relationship. A quantitative approach was employed using a survey method, with data collected from 226 respondents selected through purposive sampling. The analysis was conducted using Moderated Regression Analysis (MRA). The findings reveal that Work-Life Balance has a positive and significant effect on job satisfaction. However, work motivation was found to weaken the relationship between Work-Life Balance and job satisfaction. This indicates that higher levels of motivation do not necessarily strengthen the impact of Work-Life Balance on job satisfaction, particularly in high-pressure organizational contexts such as state-owned enterprises. The results suggest that companies should carefully design motivational strategies that are balanced and responsive to employees needs for work-life integration, especially among the millennial workforce, to enhance overall job satisfaction.

The expansion of micro, small, and medium-sized enterprises (MSMEs) has intensified competition in the financial services sector, particularly in the Sharia-compliant guarantee market. PT. Jamkrindo Syariah Guarantee, a subsidiary of PT. Jamkrindo, strategically supports MSMEs by offering Sharia-compliant guarantee products. This study examines the effects of service quality on brand trust and brand loyalty, as well as the moderating role of brand trust in the relationship between service quality and brand loyalty. A quantitative approach was employed using Partial Least Squares (PLS) analysis with data collected from PT. Jamkrindo Syariah clients through structured questionnaires. The results indicate that service quality has a significant positive effect on both brand trust and brand loyalty. Brand trust also positively affects brand loyalty and strengthens the influence of service quality on loyalty. These findings highlight the critical role of brand trust in enhancing customer loyalty and suggest that consistent, Sharia-compliant service quality can serve as a competitive advantage in the insurance sector. Managerial implications include prioritizing service excellence, fostering trust, and leveraging Sharia compliance to build long-term customer loyalty.

Sustainable and experiential tourism, specifically linked to the slow movement, is a theme which, in the post-pandemic context and with the advent of supra-tourism, is today one of the main vectors for the valorisation of the Italian cultural and landscape heritage, offering prospects for economic and social development at a global level. It is therefore a question of seeing alternative forms of tourism in which, as recommended by the Council of Europe and UNESCO/ICOMOS, a systemic approach is developed based on the human-centred approach, in which local communities, together with institutions and private companies, become engines of territorial development to stimulate the social and economic growth of this sector. This article addresses the issues of destination management and territorial marketing as innovative models for sustainable cultural tourism, and the qualitative methodology is pursued through the analysis of a case study, "the Via Francigena del Sud", a path which represents a bridge between Europe and the Mediterranean, whose function as a cultural hinge is still extremely relevant. The paper contributes to the literature by highlighting how the integration of public-private partnerships acts as a resource multiplier in the field of sustainable tourism, enabling the development of projects in which the various actors in the system work together to produce value for the community.

The Pradhan Mantri MUDRA Yojana (PMMY) was launched in April 2015 to enhance financial inclusion by providing collateral-free loans to micro and small entrepreneurs. Bihar, being a socially diverse state with a significant population of Scheduled Castes (SC), Scheduled Tribes (ST), Other Backward Classes (OBC), and General categories, presents a unique case for evaluating inclusive finance. Bihar is among the best performing states for providing credit facility to small enterprises to build entrepreneurial capacity through PMMY loan Scheme. This study analyzes the distribution of PMMY loan accounts and disbursement amounts across social categories in Bihar between 2016–17 and 2023–24.The study analyzes the disbursement trend and patterns of MUDRA loans among SC, ST, OBC, and General beneficiaries in Bihar using secondary data from PMMY and SLBC Bihar reports. The Study applies percentage share analysis, growth indicators (AGR, CAGR), and comparative statistics (ANOVA) to evaluate inclusiveness. The study explores whether the scheme is equitably reaching different caste groups and highlights disparities in loan allocation across social categories. The findings are expected to reveal whether PMMY has equitably extended financial access across social groups or whether disparities persist. Results show considerable variations in loan disbursement patterns, with OBC and General categories dominating the share, while SC and ST groups remain underrepresented. The study suggests targeted policy measures to ensure inclusive and equitable access to PMMY loans for marginalized communities.

This study focuses on analyzing the implementation of the marketing mix strategy, specifically the 7P framework, by Kinansyah Group, a company operating in the construction and property services sector. As a business company in the housing development sector, Kinansyah Group must strategically optimize its marketing efforts to sustain competitiveness and achieve business growth. The research employs a qualitative approach using the phenomenological method, allowing a deeper understanding of the companys marketing practices from the perspective of observed reality. Data collection was carried out through direct observation. The study explores how Kinansyah Group manages its product portfolio to meet customer expectations, sets pricing, selects distribution channels, and carries out promotional activities. Furthermore, it examines operational processes, develops human resources, and leverages physical evidence. The findings indicate that the 7P marketing mix has contributed to enhancing Kinansyah Groups competitive advantage. By maintaining high service quality, responding swiftly to market needs, and consistently delivering value, the company has been able to foster strong customer loyalty. Additionally, the strategy supports sustainable market expansion by building a reputable brand image and trust among clients. In conclusion, the research highlights the importance of a comprehensive and well-executed 7P marketing mix as a key driver for business resilience, especially in a recovering economic environment.

The main objective of this study is to determine whether innovative behavior has a mediating effect on the relationship between Employee Engagementand and Knowledge Sharing with Performance. Data was collected from 136 Semarang City Regional Secretariat Employees, Central Java Province. Respondents were selected using purposive sampling technique. Structural equation modeling was used to analyze the collected data. This study revealed: 1) Employee Engagementhas a positive and significant effect on performance, 2)Knowledge Sharing has a positive and significant influence on Performance, 3) Innovative Behavior has a positive and significant influence on Performance, 4) Employee Engagement has a positive and significant influence on Innovative Behavior 5) Knowledge Sharinghas a positive and significant influence on Innovative Behavior, and 6) The Innovative Behavior variable mediates the relationship between Employee Engagement, Knowledge Sharing with performance. This study recommends In an effort to improve performance, prioritize the development of Knowledge Sharing and Integrated Employee Engagement programs, then focus on Innovative Behavior as the Main Driver of Performance.

This study investigates the effect of Environmental, Social, and Governance (ESG) disclosures and Sustainable Growth Rate (SGR) on firm value, with foreign ownership as a moderating variable. The research focuses on 10 companies listed in the IDX ESG Leaders index from 2015 to 2023, resulting in 90 panel data observations. Firm value is proxied by the Price-to-Earnings (P/E) ratio, and the analysis employs panel data regression using the Fixed Effect Model (FEM) with heteroskedasticity-robust standard errors. The results show that ESG disclosures (environmental, social, and governance dimensions) and foreign ownership do not have a significant direct effect on firm value, while SGR has a significant negative effect. Furthermore, foreign ownership significantly moderates the relationship between SGR and firm value, but does not moderate the effect of ESG disclosures. These findings suggest that, in the short term, ESG practices are not yet fully recognized by investors in the Indonesian capital market, while growth management remains a critical determinant of firm value. The study contributes to the ESG literature in emerging markets and offers practical recommendations for enhancing sustainability strategies and investor trust.

This study aimed to determine the role of semantics in knowledge transfer and in the many platforms related to knowledge management. This study focuses on the semantic aspects of knowledge transfer and the role of cognitive technologies in knowledge management and cognitive phenomena. Another aspect of research is the different models for evaluating knowledge and related problems in the areas of semantic technologies and knowledge assets, and the emergence of new concepts. Given the quantitative nature of semantic analysis, it is a very important factor in the process of converting data into information and then creating useful knowledge as a part of every knowledge management architecture. We also describe some problems and difficulties from a semantic perspective related to transferring knowledge to business and society.

This study aims to determine the effect of audit committees, audit quality, board gender diversity, and profitability on tax avoidance. Banking companies listed on the Indonesia Stock Exchange served as samples for the 2020-2023 period. Purposive sampling was used for sampling. Data processing was performed using EViews 12. The results indicate that profitability has a negative effect on tax avoidance.

The development of power generation infrastructure is essential to avert electricity crisis. In this context, PT. Poso Energy has constructed a hydroelectric power plant in the North Pamona District of Poso Regency. Therefore, this research aimed to ascertain the number of local employees absorbed by the company and describe the implementation of Corporate Social Responsibility (CSR) programs. A qualitative method was adopted, using interviews and documentation research from competent parties as informants. The results showed that the absorption of local employees was carried out according to the initial commitment of the company. This was not fully implemented because the workforce from the local community did not meet the required competency standards. The allocation of CSR funds was conducted in four programs, namely Poso Energy and Education, Poso Energy and Health, Poso Energy and Society, as well as Poso Energy Partnership and Community Development. However, some of the reported programs did not meet the targets set by the company. The deployment of CSR funds included various methods, including the direct participation in initiatives, the channelling of resources through established social institutions or independent foundations, the strategic partnerships with other companies, and the provision of support for ongoing activities. These contributions were characterized by a spectrum ranging from traditional charitable donations and philanthropic investments to comprehensive citizenship initiatives focused on community empowerment.

The study aims to analyze the impact of infrastructure investment on the Indonesian economy using the 2020 Input- Output (I-O) Table approach. Infrastructure is a strategic sector that plays a crucial role in creating interconnections between economic sectors and generating multiplier effects on output, household income, and job creation. The focus of this study includes three main infrastructure sectors according to the classification of the Ministry of Finance, namely the electricity, gas, and water sector; construction; and transportation, warehousing, and communication. The analysis methods include calculating backward and forward linkage coefficients, dispersion indices, and multiplier analysis on output, income, and employment. The results indicate that the infrastructure sector has strong backward linkages and is identified as a key sector in the national economic structure. Infrastructure investment not only contributes directly to increased production but also drives growth in supporting sectors through improved efficiency and productivity. The 2020 Indonesian Input-Output Analysis shows that infrastructure investment of Rp 2,899 trillion can increase total economic output to Rp 756,09 trillion, with the constructio n, transportation, and electricity and gas supply sectors as the main contributors. However, on the other hand, household income decreased by Rp 110,62 trillion and there was a reduction in the workforce of 8,3 million people.

The objective of this research is to determine how gender diversity, board tenure, education level, and independence affect the bottom lines of Indonesian manufacturing enterprises. The correlation between board traits and financial success of companies is investigated in this quantitative research that makes use of secondary data. This may be because women in manufacturing are underrepresented in strategic roles or because of organizational culture, but the study found no correlation between gender diversity on boards of directors and financial success. On the other side, board members seniority and familiarity with the inner workings of the business are positively and significantly correlated with their length of service, suggesting that these factors lead to better financial results. Furthermore, it is beneficial and crucial when board members have a high level of education. This helps with strategic monitoring and decision-making. An intriguing finding, meanwhile, was that the percentage of independent board members significantly impacted financial performance in a negative way. Because of their lack of familiarity with the manufacturing industrys complicated business environment and their lack of active involvement, independent board members are less successful in corporate governance, highlighting a gap between their nominal independence status and their functional efficacy. In addition to the number of board members, these results highlight the significance of their quality, expertise, and engagement in carrying out their oversight and decision-making duties. The findings of this study may help businesses and government agencies optimize their governance systems to ensure long-term financial success.

This research seeks to elucidate the correlation between strategic utilization and Strategic success Management (SPM), with innovation serving as a mediator in the interaction between SPM and corporate success. This study will be undertaken on MSMEs situated in DKI Jakarta. This study employs a survey methodology by distributing questions through Google Forms to managers and operators of Micro, Small, and Medium Enterprises (MSMEs). The acquired data is subsequently utilized to evaluate the research model and hypothesis through Structural Equation Modelling (SEM) analysis with AMOS software. The research findings indicate that the Prospector Strategy and The Defender Strategy partially affects Personnel Control and Cultural Control. Innovation influences business performance. Personnel Control and Cultural Control affect Business Performance through the mediation of Innovation.

This meta-analysis examines the relationship between budget participation and budgetary slack by synthesising findings from multiple empirical studies conducted across public and private sector organisations. Drawing on studies with diverse contexts and methodologies, the analysis aims to provide a comprehensive estimate of the overall effect size and to assess potential sector-specific differences. The results reveal a small but statistically significant positive relationship between budget participation and budgetary slack, suggesting that greater involvement in the budgeting process may create opportunities for individuals to introduce slack. Subgroup analysis suggests that this relationship is slightly stronger in the public sector compared to the private sector, although no significant difference was found between the two sectors. Funnel plot analyses show no substantial evidence of publication bias, and the heterogeneity across studies is low, supporting the consistency of the findings. The study contributes to the theoretical understanding by highlighting the complex dynamics of participatory budgeting, where intended benefits, such as enhanced motivation and information sharing, may coexist with unintended behaviours, like slack creation. Practically, the results underscore the importance of coupling participative budgeting processes with appropriate control mechanisms to mitigate the risk of opportunistic behaviour. Limitations of the analysis include measurement inconsistencies, the predominance of cross-sectional data, and the need for deeper exploration of moderating variables. Future research is encouraged to adopt longitudinal designs and to examine contextual and psychological factors that may influence the budget participation–budgetary slack relationship.

As a critical enabler of global trade and economic integration, the logistics sector has emerged as both a driver of development and a growing source of transport-related CO2 emissions. While environmental technologies and structural reforms are increasingly prioritized in sustainability agendas, their combined impact on logistics performance and carbon intensity remains underexamined. This study investigates the determinants of logistics performance and transport CO2 emissions across major logistics-performing economies from 2007 to 2023. A balanced panel of 1,105 observations is compiled using internationally recognized indicators, with unit root and cointegration tests employed to ensure data stability and long-run associations. A robust econometric framework combining Two-Step System Generalized Method of Moments (GMM), Quantile Regression (QR), and Two-Way Fixed Effects (TWFE) is implemented to address endogeneity, heterogeneity, and distributional variation. The results show that environmental technologies, urbanization, governance quality, and human development positively influence logistics performance across different quantiles, while employment and capital formation display diminishing or adverse effects at higher levels. Furthermore, logistics efficiency is positively linked to transport-sector CO2 emissions and, in some cases, inversely related to economic growth, suggesting a carbon-intensive trajectory in logistics-driven economies. These findings offer important insights into the trade-offs between logistics expansion and environmental sustainability. The study contributes to the evolving literature on sustainable logistics by highlighting the distributional effects of environmental and structural drivers and presents evidence to guide future policymaking focused on low-carbon logistics infrastructure and green innovation integration.

The aim of this research is to analyze the effect of perceived ease of use, perceived benefits, and security on the intention to reuse the e-wallet, with trust serving as an intervening variable. The method of analysis utilized in this research is quantitative primary data, with the following test stages: validity, reliability, feasibility, goodness of model, and bootstrapping. The data for this research was acquired employing a questionnaire instrument with 200 respondents. The sampling method employed in this research is non-probability sampling with the purposive sampling technique. The test tool utilized is Structural Equation Modeling (SEM) with SmartPLS software version 4. The findings revealed that the security variable had no significant effect on the intention to reuse the e-wallet, whereas the variables perceived ease of use, perceived benefits, and trust had a significant and favorable effect on the intention to reuse. The variables of perceived ease of use, perceived benefits, and security have a significant and positive effect on trust.

This paper examines how accessibility of educational campaigns, cultural sensitivity of content, and teacher involvement affect the effectiveness of gender education campaigns for girls in mountainous regions, as well as the moderating role of digital and traditional media platforms. A quantitative research design was applied, with survey data from 312 adolescent girls across mountainous areas in Vietnam, Nepal, India, and Indonesia. The study employed SPSS software for descriptive statistics, Cronbachs alpha, exploratory factor analysis, multiple regression, and moderation analysis. Findings indicate that cultural sensitivity (ß = 0.78), teacher involvement (ß = 0.73), and accessibility (ß = 0.68) significantly influence campaign effectiveness. Moreover, digital and traditional media platforms demonstrate a strong moderating role (ß = 0.75), amplifying the impact of culturally tailored content on outcomes. By moving beyond descriptive accounts, this paper contributes to the literature on gender education in marginalized contexts by integrating structural, cultural, and pedagogical factors with delivery mechanisms. It also proposes practical insights for policymakers, NGOs, and educators to design campaigns that are not only accessible but also contextually resonant, ensuring that girls in geographically constrained regions gain real opportunities and expanded freedoms.

This study analyzes the effects of agricultural trade openness, rice productivity, and employment in the agricultural sector on food security in seven major rice-producing countries in the ASEAN region during the period 2012–2022. Food security is measured using the Global Food Security Index (GFSI), and data are obtained from various official sources and processed using a multiple linear regression approach with panel data. The results show that agricultural trade openness has a positive and significant effect on food security, underscoring the importance of market integration in ensuring the stability of food supply and prices. Rice productivity also contributes positively to food security, reflecting efficiency and increased availability of staple food. Conversely, the proportion of labor in the agricultural sector has a negative effect on food security, indicating structural imbalances and low labor productivity in the sector. These findings highlight the need for reforms in agricultural systems and trade policies to sustainably strengthen food security in the ASEAN region.

Online shopping has become a popular behavior due to its numerous benefits. Many marketers have begun adopting live streaming commerce on social media and e-commerce platforms to encourage impulse purchases by leveraging the streamers social presence and attractive price offers. This study examines how live streamers social presence and price attributes influence impulse buying behavior in live streaming commerce for beauty products. Using a cross-sectional survey design, data from 310 respondents collected through Google Forms were analyzed using SPSS and SmartPLS to test the hypotheses. The results show that a live streamers presence encourages more impulse buying. The price of the product also influences buying decisions. Furthermore, impulse buying tendencies mediate the influence of the live streamers social presence and price attributes on impulse buying behavior. A valuable finding is that the live streamers social presence is able to keep viewers engaged in the live stream with product presentation activities that encourage impulse buying tendencies and price attributes such as discounts, consider savings, and encourage impulse buying behavior.

This study aims to analyze the effect of independent commissioners and gender diversity on earnings management with company size as a moderating variable. Earnings management is a practice often carried out by companies to modify financial statements in order to achieve certain targets, which in turn can affect the quality of financial information. This study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2024 period, considering that this sector has a significant contribution to the national Gross Domestic Product (GDP). The research uses a quantitative approach with a purposive sampling method from construction companies listed on the IDX in 2018 - 2024 so that a total of 15 company samples are obtained with a total of 105 data which will be processed with EVIEWS 13. The results showed that independent commissioners have a significant effect on earnings management, but gender diversity has no effect on earnings management practices. In addition, company size is proven to strengthen the influence of independent commissioners on earnings management but actually weakens the relationship between gender diversity and earnings management. These findings provide important implications for the development of more transparent and accountable corporate governance, especially in the construction sector in Indonesia.

This study investigates the effect of performance-based pay (PBP) on employee commitment in the bottled water manufacturing sector in Ondo State, Nigeria. Recognizing that compensation systems significantly shape employee behavior, the study disaggregates PBP into three schemes—individual performance bonuses, merit pay, and piece-rate pay—to assess their distinct influences on affective, normative, and continuance commitment. A descriptive survey design was employed using a structured questionnaire administered to 246 employees selected through a multistage sampling technique from 24 bottled water firms. Descriptive statistics, Pearson correlation, and multiple regression analyses were conducted using SPSS 25. Findings revealed that all three types of PBP positively and significantly influence employee commitment, with individual performance bonuses emerging as the strongest predictor, followed by merit pay and then piece-rate systems. The study also found that while performance bonuses and merit pay primarily enhance affective and normative commitment, piece-rate pay is more strongly associated with continuance commitment, often driven by economic necessity rather than emotional attachment. These results are largely consistent with prior research but offer new insights by providing a sector-specific, contextualized, and differentiated analysis of PBP within a developing economy. The findings contribute to theory by reaffirming key motivational frameworks and extend prior literature by distinguishing between the effects of different PBP forms. For practice, the study recommends a targeted compensation strategy that balances financial incentives with transparent performance evaluation to cultivate sustained employee commitment. Limitations and future research directions are discussed to guide broader application and further inquiry.

This study aims to analyze the effect of person job fit, person organization fit on organizational commitment with job satisfaction as an intervening variable on teachers of Maarif As Saadiyah Islamic boarding school. This study uses a quantitative method. The population in this study were all teachers of Maarif As Saadiyah Islamic boarding school totaling 30 people. The sampling technique used a non-probability sampling method using a saturated sampling technique. Data analysis method using the Structural Equation Model (SEM) with partial Least Square (SEM PLS). The results of this study indicate that person job fit has a significant effect on job satisfaction. Person organization fit has no significant effect on job satisfaction. Person job fit has a significant effect on organizational commitment. Person organization fit has a significant effect on organizational commitment. Job satisfaction has a significant effect on organizational commitment. Person job fit has a significant effect on organizational commitment with job satisfaction as an intervening variable. Person organization fit has no significant effect on organizational commitment with job satisfaction as an intervening variable.

Social media has become a key marketing tool in the beauty industry, including skincare products, which are growing rapidly in Indonesia. East Java, as a potential market, has unique consumer characteristics, particularly the younger generation who are active on digital platforms. This study aims to examine the role of social media in skincare product marketing strategies in East Java based on current literature. The method used is a literature review of journals, industry reports, and scientific articles. The results show that social media drives customer engagement through value-based content, skincare education, and personalized product recommendations. However, challenges such as trust issues, exaggerated product claims, and consumer data privacy remain major obstacles. The conclusion of this study confirms that integrating social media with an education- and transparency-based marketing strategy can increase loyalty and purchase intention of skincare consumers in East Java.

This study aims to examine the direct effects of internal marketing practices on employee service delivery performance in Tanzanian public institutions. The study is grounded in the Services Marketing Triangle Model, emphasizing internal marketing as essential for public service effectiveness. A cross-sectional design was employed, using a sample of 443 pensionable public servants selected through convenience sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal that internal marketing practices positively influence employee motivation, job satisfaction, organizational commitment, and ultimately, service delivery performance. The study concludes that internal marketing is a critical yet underutilized strategy in Tanzanian public institutions. It recommends integrating structured internal marketing initiatives to enhance employee alignment and public service quality. Theoretically, the study extends the Services Marketing Triangle to the public sector in Tanzania. Empirically, it provides actionable insights for improving public sector performance through employee-focused reforms.

The study examined the effect of board characteristics on corporate tax aggressiveness among quoted financial services companies in Nigeria. The study specifically examines the influence of board independence, board size, and board financial expertise on corporate tax aggressiveness. Secondary data were collected from the annual reports of listed financial services companies on the Nigerian Exchange Group (NGX) covering the period 2014–2023. Panel regression analysis using a fixed effect model was employed to analyze the data. The results reveal that board independence (ß = 0.3767, p < 0.05) and board size (ß = 0.0285, p < 0.05) significantly increase tax aggressiveness, suggesting that larger boards and higher independence do not necessarily curb aggressive tax practices in the Nigerian context. Conversely, board financial expertise (ß = 0.0818, p > 0.05) exhibits no significant effect, implying that specialized financial knowledge does not moderate tax behaviour. The findings highlight weak corporate governance effectiveness in constraining opportunistic tax strategies. It is recommended that regulators strengthen board monitoring mechanisms, enforce stricter corporate governance codes, and encourage ethical tax practices to enhance compliance and fiscal sustainability in Nigeria.

The study examined the effect of audit firm attributes on the quality of financial risk disclosure among listed non-financial companies in Nigeria. Specifically, the research examined the influence of audit firm independence, audit firm size, and audit firm industry specialization on financial risk disclosure quality (FRDQ). Using a panel dataset covering multiple firms across time, the study employed the Generalized Method of Moments (GMM) technique to address endogeneity concerns and ensure robust parameter estimates. The findings reveal that audit firm independence (AIND) exerts a positive and statistically significant effect on FRDQ, suggesting that the independence of external auditors enhances transparency and strengthens the disclosure of financial risks. Conversely, audit firm size (AFSIZE) exhibits a negative and significant influence on FRDQ, indicating that larger audit firms may not necessarily guarantee better disclosure quality, possibly due to complex engagements and competing client demands. Audit firm industry specialization (ACS), however, shows a positive and significant effect, implying that specialized knowledge in a particular industry enhances the auditors ability to improve the quality of financial risk disclosure. The results underscore the importance of regulatory bodies, such as the Financial Reporting Council of Nigeria and the Securities and Exchange Commission, in strengthening auditor independence and promoting industry specialization as mechanisms to enhance disclosure practices. The study contributes to the corporate governance and auditing literature by providing empirical evidence from Nigeria, while also highlighting implications for policy, practice, and future research.

The study examines the external determinants influencing the digitisation of Land Administration Systems (LAS) in South-South Nigeria. Particularly, it focused on exogenous opportunities and threats that influence institutional readiness, technological standardisation, information dissemination, and technological adoption. Anchored in the Technology–Organization–Environment (TOE) framework and Institutional Theory, the research adopts a cross-sectional survey methodology, engaging 303 participants, comprising land professionals, government actors, and key stakeholders across the six states in the region. Structural Equation Modelling (SEM) was employed in evaluating the predictive validity of exogenous factors. The results indicate that opportunity variables, such as the existence of clear land title protocols, improved accessibility of online platforms, and robust GIS infrastructure, were statistically significant enablers of LAS digitisation. Conversely, commonly cited constraints including digital exclusion, tenure-related disputes, inadequate infrastructure, and unreliable electricity supply demonstrate limited statistical influence. These outcomes stress the importance of opportunity-led drivers over threats. Conceptually, the study advances the TOE framework by illustrating the decisive role of technological opportunities within fragile institutional ecosystems, while simultaneously challenging the presupposed centrality of coercive institutional pressures posited by Institutional Theory. From a policy standpoint, the study advocates for an emphasis on scaling enabling technologies and harmonising regulatory environments as critical imperatives for advancing sustainable LAS digitisation in Nigeria and comparable developing contexts.

Armed conflicts—from the Gulf War (1990–91) and Kargil (1999) to the U.S.–China trade war (2018–), Russia–Ukraine (2022–), and the Red Sea crisis linked to the Israel–Hamas war (2023–)—have repeatedly reshaped Indias trade flows, prices, and partners. Wars propagate through multiple channels: (i) energy and commodity price shocks; (ii) route and logistics disruptions; (iii) sanctions, export controls, and payments frictions; (iv) risk premiums on finance and insurance; and (v) trade diversion and realignment of global value chains (GVCs). This article synthesizes theory and evidence to show how these channels affected Indias merchandise and services trade, balance of payments, inflation, and sectoral winners/losers. Using recent multilateral estimates and case material, we document: (1) how shipping disruptions in the Red Sea and the Black Sea rerouted trade and raised costs for Indian exporters; (2) how discounted Russian crude altered Indias import basket, refining margins, and re-exports of petroleum products; and (3) how U.S.–China tariff hostilities created selective opportunities for India in electronics, chemicals, and textiles while also raising global uncertainty. We integrate classic trade theory (comparative advantage, terms-of-trade, new trade theory) with modern GVC and geopolitics insights, and we assess macro spillovers to growth and inflation. Policy recommendations emphasize resilience—diversified energy sourcing, hedging logistics risk, deepening trade facilitation, and leveraging services exports—while carefully navigating sanctions compliance. The paper closes with a future-scope agenda on nearshoring, rupee-based settlements, green shipping, and dual-use tech controls that will increasingly frame Indias trade in a fragmenting global economy. IMFUN Trade and Development (UNCTAD)Business Standard Econ Stor.

Purpose – This study aims to analyze and test the influence of intellectual capital on company value through financial performance. The Companys value measurement tools include price-to-book value (PBV), firm performance as measured by return on assets (ROA), and intellectual capital (VAICTM). State-owned banking companies have gone public with the 2014-2023 research period. Research Methodology – The research method employed in this study is path analysis, which utilizes six variables. The first variable, Intellectual Capital, is measured by the Value-Added Intellectual Capital (VAIC-TM) by the public (2000) and is divided into three variables: value capital employed efficiency (VACA), structural capital value added (STVA), and value human capital efficiency (VAHU). These variables are independent. The next variable is ROA, serving as the Firms performance Proxy, which acts as the mediator variable. The final variable, the Dependent variable, is PBV, representing the corporate values Proxy. This study will analyze the influence of each intellectual capital component on PBV, both directly and indirectly through ROA as a mediator variable. The analysis of VAIC on PBV will be conducted both directly and through ROA as a mediator variable, providing a comprehensive understanding of the relationships between the variables. Findings – Based on the statistical results, this research found that (1) all IC Components have a positive impact on the Companys performance (ROA) (2) VAICTM itself has a positive influence on the Companys performance (ROA); (3) there are no the component of IC and VAICTM has direct impact significantly on Companys value (PBV); (5) while the Companys performance (ROA) positive influences on PBV. Furthermore, (6) company performance (ROA) cannot be an intermediary variable between IC components and Company Value (PBV); on the contrary, it can be an intermediary variable between VAICTM and Company Value (PBV), where VAICTM has an indirect positive impact on company value (PBV). Novelty: While previous studies have explored the impact of intellectual capital (IC) on financial performance and firm value, this study specifically examines state-owned conventional commercial banks in Indonesia over 10 years (2014-2023). This long-term focus provides a more comprehensive understanding of trends and relationships.

Technology adoption is a crucial element in establishing organisational accountability. In addition, previous studies on social media technology adoption have overlooked public sector organisations, such as village governments. This study investigates the effect of technology competence, society readiness and top management support on social media technology adoption using a hybrid SEM-ANN analysis. Using forty-six village governments in Pariaman city, Indonesia, we employ the structural equation model (SEM) PLS. In this case, the smartPLS 3.3.3 was employed in this study. Two assessments are conducted: the measurement model and the structural model assessment. The result shows that two hypotheses are accepted. The technology competence and top management support are positively related to the social media technology adoption. Consistent with PLS-SEMs result, ANN analysis produces the research model with high precision. Top management support is the most important predictor of social media technology adoption among village governments. In addition, technology competence has the highest importance and performance, and is followed by top management support, as indicated by the important-performance map analysis (IPMA). This study has practical and theoretical implications.

This study aims to analyze global research trends on corporate environmental performance over the last two decades and to identify potential directions for future studies. The method employed is bibliometric analysis using RStudio software, with data retrieved from the Scopus database covering the period 2004–2024. Data screening was conducted through the PRISMA method, resulting in 330 articles from 66 publication sources that met the inclusion criteria. The findings indicate an annual publication growth rate of 18.73% with an average of 69.66 citations per document. Author collaboration is also considerable, with an average of 3.18 authors per article and 43.94% involving international collaboration. Further analysis reveals that the most dominant topics are environmental management, environmental performance, and sustainable development, with growing emphasis on corporate sustainability. This study indicates that research on environmental performance is a worldwide effort with major consequences for sustainable business practices. The results provide valuable insights for future research directions, particularly in exploring environmental technology, green supply chain management, and environmental accounting, which can enrich the literature and support corporate sustainability strategies and policymaking.

This study investigated the integrated effects of internal and external environmental accounting disclosures (IEEAD) on the corporate performance of listed oil and gas companies in Nigeria. Utilizing panel data from 2015 to 2024 and complemented by a pooled regression analysis, the study evaluated how various disclosure components impacted corporate performance, measured through Return on Assets (ROA), Return on Equity (ROE), and Profitability (PROF). Results revealed that internal environmental accounting disclosures, particularly waste management practices, significantly enhance profitability and operational efficiency. External environmental accounting disclosures yielded mixed outcomes, with compliance and carbon emission disclosures showing minimal statistical significance. However, the interaction between internal and external disclosures demonstrated a compounded positive effect on overall corporate performance. These findings underscored the strategic importance of harmonized environmental accounting disclosure practices in promoting sustainability and financial success. The study recommended mandatory, standardized reporting frameworks for Nigerias oil and gas sector.

Financial risk management is a crucial foundation for the sustainability of organizations and households, particularly in East Java, which faces regional and global economic dynamics. This study aims to examine financial risk management strategies in building financial preparedness and resilience in the face of crises and economic change. Using a literature review and local case studies, the study found that financial risk mitigation strategies in East Java should focus on diversifying revenue sources, optimizing liquidity, implementing strong internal controls, and continuous risk monitoring. The study findings indicate that organizational leaders, MSMEs, and local governments play a crucial role in strengthening a culture of risk management. The studys conclusions emphasize the importance of a holistic and collaborative approach to building financial resilience, enabling East Java to be more adaptive in facing global economic challenges.

In recent years, gender equality and womens empowerment have become global priorities, as evidenced by policies such as the United Nations Millennium Development Goals (MDGs). However, gender equality is not simply about ensuring access to education, but also involves deep-rooted cultural and social factors. In Vietnam, ethnic minority girls still face many barriers in education and career due to the influence of gender stereotypes in the family, which are reinforced through traditional expectations and diverse cultural structures of 54 ethnic groups. This study aims to clarify the role of gender stereotypes in the family in gender roles perception, thereby affecting the educational and career orientation of ethnic minority girls in Vietnam. The quantitative research method was implemented through primary data collection from 317 ethnic minority girls and young women in Northern Vietnam. The research results show that family gender stereotypes have a direct impact on gender roles perception, in addition to the mediating role of gender roles perception in the relationship between family gender stereotypes and educational and career orientation of ethnic minority girls in Vietnam. The study highlights that expanding education for ethnic minority girls is not enough without addressing gender biases in the family. Programs need to incorporate in-depth gender education, culturally appropriate mentoring, and engagement with male family members. More importantly, they need to be empowered to become agents of change in their communities.

Housing affordability is becoming a major challenge in rapidly developing countries, including Vietnam. Rapidly rising housing prices while incomes have not kept pace make it difficult for many residents, especially low-income and migrant groups to access suitable housing. This limits labor mobility to better places of employment, negatively affecting the labor market and socio-economic development. However, the relationship between housing affordability and labor mobility in Vietnam still remains gaps. The study aims to clarify the impact of housing affordability on labor mobility in Vietnam, and further examine the impact of demographic and housing characteristics. The study is based on Kains (1968) Spatial Mismatch theory and adopts the quantitative research method with data collected from 525 residents from urban areas across Vietnam. The results show that housing affordability is the factor that has the strongest and most positive influence on labor mobility, which means when housing expenditures account for a larger proportion of income, workers tend to move more to find better areas or job opportunities, at the same time, education level and housing type also have a positive influence while work tenure has a negative influence on labor mobility. The study highlights the need to improve housing affordability, especially for low-income groups and young labors, through policies supporting social housing and affordable rental housing to promote workforce mobility. Besides, it is necessary to focus on improving skills training to increase adaptability in the labor market and adjusting urban planning to reduce housing cost differences between regions.

This study discovers how individual rights and consent, education about online harassment impact sex education in the digital age as well as the moderating role of digital privacy awareness. The researchers applied a quantitative research approach and collected primary data from 260 respondents across Asian high schools, colleges, and institutions with international students from various Asian regions. The study employed SPSS software for descriptive statistics, Cronbachs alpha, exploratory factor analysis, linear regression and moderator variable analysis. The results indicate individual rights & consent and education about online harassment significantly impact sex education in the digital age at coefficient of 0.76 and 0.63 respectively as well as the fairly strong moderating role of digital privacy awareness at 0.68. This study devotes to the growing body of literature on digital-age sex education by emphasizing the need for comprehensive educational strategies addressing both individual and systemic factors. It provides practical insights for educators and policymakers to develop inclusive, adaptive sex education programs advocating digital responsibility and respect.

This research aims to determine the influence of work motivation and organizational culture on job satisfaction, the influence of work motivation, organizational culture and job satisfaction on employee performance as well as the influence of work motivation and organizational culture on employee performance with job satisfaction as an intervening variable. This research is quantitative research, with a sampling technique using the Slovin formula. The population of this study was 102 employees, of which 50 employees were the research sample. The data analysis technique used is path analysis. The research results show that partially work motivation has a significant positive effect on job satisfaction and employee performance, however work motivation has an insignificant effect on employee performance through job satisfaction as an intervening variable. Organizational culture partially has a positive and insignificant effect on job satisfaction and a significant negative effect on employee performance. Organizational culture has a significant effect on employee performance through job satisfaction as an intervening variable.

Employee burnout is a pervasive phenomenon in many contemporary workplaces, especially in service organisations. Power distribution firms in Rivers State particularly face unique challenges, including high operational demands, frequent power outages, and pressure to meet customer expectations amidst infrastructural constraints. A critical factor often implicated in employee burnout is co-worker altruism. Like other of elements of Organisational Citizenship Behaviour (OCB), the relationship between altruism and burnout is somewhat nebulous and has thus been the subject of extensive scholarly debate. While some researchers argue that altruistic behaviours among workers can lead to higher levels of burnout due to the additional emotional and physical demands placed on them, others contend that co-worker altruism can act as a buffer against burnout. This study set out to empirically calibrate the impact of altruism on employee burnout in power organisations in Rivers State, Nigeria. Data obtained from questionnaire administered to 315 employees of power distribution firms were analyzed and hypotheses tested, using Pearson product moment correlation coefficient with the help of SPSS 25.0 to ascertain the relationship between altruism (as an operational dimension of organizational citizenship behaviour) and employee burnout (as measured by emotional exhaustion, depersonalization, and reduced personal accomplishment). Results revealed that altruism – our predictor variable – relates positively with the three proxies of burnout – our criterion variable. The study concludes that altruistic behaviours, while fostering teamwork and cooperation, often come at personal costs, as employees may feel emotionally drained from their continued efforts to support others. This exhaustion can evolve into a sense of detachment or depersonalization, particularly when altruistic efforts are not sufficiently recognized or rewarded. Consequently, while altruism enhances organizational unity, it can also contribute to a diminished sense of personal accomplishment if employees do not receive acknowledgment for their contributions, emphasizing the need for supportive structures that reinforce the value of such behaviours.

The article examines conceptual and methodological approaches to assessing the maturity of digital university architecture as an institutional model for education transformation. The methodological basis is systemic analysis, a process-architectural approach, and organizational maturity models – Capability Maturity Model (CMM) and Business Process Maturity Model (BPMM). Particular attention is paid to the application of the international benchmarking APQC Education Process Classification Framework, which allows structuring university activities into development processes, core activities, and support processes. The article states that the maturity of IT architecture directly affects the integration of management and educational processes and determines the strategic role of the IT department in the digital transformation of the university. The use of the BCG matrix made it possible to demonstrate the interdependence between the level of technology maturity and the positioning of information systems in the institutions management system. The results obtained prove that achieving at least the third level of process management maturity is a prerequisite for the effective implementation of digital transformation, since it is at this stage that the regulation of key processes, coordination of actions between departments, and implementation of best practices are ensured. Thus, integrated assessment of architecture maturity creates the basis for forming a roadmap for digital transformation and strengthening the universitys competitiveness in the global digital economy.

This study investigates the influence of Digital Banking Experience (DBE), Customer Overall Satisfaction (COS), and Age Group on customer loyalty within the digital banking sector of emerging markets. Grounded in Expectation-Confirmation Theory and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), loyalty is conceptualised as an outcome of experiential quality, satisfaction-driven commitment, and generationally shaped adoption behaviours. Data were collected through a quantitative survey of 385 digital banking users across Vietnam and other Southeast Asian economies, employing a 5-point Likert scale. The findings reveal that DBE (ß = 0.74) and COS (ß = 0.69) have strong positive effects on loyalty, while Age Group (ß = 0.53) significantly moderates the satisfaction-loyalty relationship, intensifying it among younger cohorts and weakening it among older users. By integrating digital experience, satisfaction mechanisms, and demographic diversity, this study addresses a key gap in loyalty research and advances both theoretical understanding and managerial strategies for sustaining trust and long-term engagement in digital financial services.

This study aims to analyze the influence of absorptive capacity, open innovation, and knowledge management on organizational performance in MSMEs in Padang City. The study focuses on the role of knowledge management as a mediating variable in the relationship between absorptive capacity and open innovation on organizational performance. The research method uses a quantitative approach with a survey through a questionnaire distributed to 200 MSMEs in Padang City. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that absorptive capacity positively and significantly affects knowledge management and organizational performance. Furthermore, knowledge management has a positive and significant effect on organizational performance. However, open innovation only has a positive and significant effect on knowledge management, but not a significant effect on organizational performance, thus confirming the importance of knowledge management as a mediating mechanism. These findings support the Knowledge-Based View (KBV), which emphasizes knowledge as a strategic resource to increase competitiveness. This study recommends that MSMEs strengthen knowledge management to adapt to competition dynamics.

This research investigates the interrelated influences of technology adoption readiness (TAR), AI integration in business operations (AI), and organizational digital literacy (ODL) on enhancing digital business performance (DBP) among enterprises in Southeast Asia. Methodologically, the study utilizes a quantitative methodology with a structured survey using a 5-point Likert scale. The results reveal AI integration has the strongest positive influence on DBP (ß = 0.53), followed closely by TAR (ß = 0.48). Notably, ODL significantly moderates the AI–DBP relationship (ß = 0.36), highlighting the critical role of digital skills in unlocking AIs strategic value. Theoretically, the study contributes to existing scholarship by challenging overly technology-centric views, emphasizing that human and organizational capabilities are indispensable for realizing AI-driven outcomes. Practically, the findings pave the way for future studies to explore contextual influences and long-term effects within digital transformation processes.

In the context of geopolitical instability taking place in the world, leading to the outbreak of global financial crisis. Financial investors tend to invest in gold as a safe "haven" channel with high profitability (DUNG, 2004) . However, gold prices fluctuate in a complex, random, nonlinear manner and are strongly affected by interest rates, inflation, geopolitics, and USD fluctuations (Kristjanpoller & Minutolo, 2015) . This makes forecasting difficult and poses risks for investors and managers. Therefore, scientific and objective tools are needed instead of emotional forecasting. The ARIMA ( Autoregressive Integrated Moving Average) model was developed by two authors (Box & Jenkins, 1976) to forecast time series to analyze the relationship between past and present data to forecast future trends. In this study, ARIMA is applied to forecast gold prices in Vietnam in the fourth quarter of 2025. Based on the data analyzed, the ARIMA(3,2,1) model is the most optimal model to forecast gold prices in Vietnam. The research results are a scientifically based reference source for investors and organizations in making decisions related to gold to minimize risks and maximize profits.

This research aims to test the mediating role of the intention to become a public accountant in connecting these three independent factors with the final decision, which is to take the CPA exam.The research findings that self-motivation does not have a direct effect on the decision to take the CPA exam; however, self-motivation has a significant influence on the intention to become a public accountant, and this intention fully mediates between self-motivation and the decision to take the CPA exam. The family environment has a positive and significant effect both directly and indirectly, that is, through the intention to become a public accountant on the decision to take the CPA exam, indicating partial mediation. Similarly, adversity quotient has a positive and significant effect both directly and indirectly, that is, through the intention to become a public accountant on the decision to take the CPA exam, also indicating partial mediation. The intention to become a public accountant also has a positive and significant effect on the decision to take the CPA exam. These findings imply that the intention to become a public accountant is an important mediator for self-motivation, family environment, and adversity quotient in influencing auditors decisions to take the CPA exam. Practically, these findings suggest the importance of nurturing a strong intention to become a public accountant and for colleges to develop more practical accounting learning methods to address students doubts about their accounting abilities.

The intricate relationship between government expenditure, foreign direct investment, balance of trade, and economic growth in Malaysia is being investigated using the VECM model and annual data from 1961 to 2022. This thorough analysis looks at the subtle complications between these core variables. The results of my investigation demonstrate a complex interrelationship between government expenditure, FDI flows, the balance of trade flow, and economic growth. The VECM framework allows us to capture both short dynamics and long equilibrium relations. In particular, FDI turns out to be an important stimulus of economic growth and there is a positive impact found in the long-term trend. In addition, Government spending is recognized as a strong economic catalyst leading not only to the long-term equilibrium. It is found that the trade balance does not contribute significantly to the economic stability and growth sustainability of the Malaysian economy. This study has emphasized the need for aligned policy initiatives towards ensuring that government expenditure is optimal, there are inflows of FDI, and favorable trade conditions to support Malaysias economic path. These findings have been beneficial to policymakers, investors, and other stakeholders who want to engage with the Malaysian economy in a challenging global environment.

This paper investigated the effect of customer satisfaction measures on customer retention, and the National Social Security Fund (NSSF) Ilala office in Tanzania was used as a case study. In particular, it examined how relationship marketing, service quality, and customer relationship management (CRM) affect customer satisfaction and retention, also examined how customer satisfaction mediates these relationships. The study followed the case study design and focused on NSSF employees and members. A sample of 50 respondents was chosen by means of simple random sampling. Structured questionnaires and reviews of documents were used as sources of data collection. To analyse the primary data the Statistical Package of Social Sciences (SPSS) was used, and multiple regression analysis was performed to establish relationships between independent variables (relationship marketing, quality of service, CRM), mediating variable (customer satisfaction), and dependent variable (customer retention). The results showed that service quality and CRM had a positive, significant effect on customer satisfaction and customer retention, and relationship marketing had a smaller or less significant impact. Additionally, customer satisfaction emerged to have a critical mediating impact and enhanced the influence of service quality and CRM on customer retention. The paper concludes that service quality practices and high-quality CRM systems are the key to improving the satisfaction and retention of members of social security institutions. It recommends that NSSF should consider staff training on relationship marketing, continuous quality improvement and CRM systems to improve customer experience and customer loyalty. The research can be extended to other regions and pension schemes in future to provide comparative data.

This study investigates the economic value of biotech-based functional foods by assessing the role of scientific validation and consumer trust, with consumer health awareness as a moderating factor. Grounded in Trust Theory (Mayer et al., 1995) and the Health Belief Model (Rosenstock, 1966; Becker & Maiman, 1975), the research frames economic value as an outcome of institutional credibility and consumer health behavior. A quantitative survey of 372 professionals in biotechnology, nutrition, the food industry, and regulatory fields was conducted using a five-point Likert scale. Results indicate that scientific validation (ß = 0.635) and consumer trust (ß = 0.508) significantly enhance the economic value of functional foods. Furthermore, health awareness (ß = 0.472) strengthens the effect of trust, demonstrating its moderating role in shaping consumer adoption and willingness to pay. By integrating scientific credibility, trust, and health motivation, this study offers a comprehensive framework for understanding the drivers of market performance in functional foods. The findings provide actionable insights for policymakers, food companies, and health advocates seeking to promote preventive nutrition and secure consumer confidence.

This study examines the relationship between green investment intensity and corporate financial performance amongst Vietnams listed enterprises using panel data methodology spanning 2008 to 2017. Drawing upon stakeholder theory and resource-based view perspectives, the research investigates how environmental investments influence firm profitability, operational efficiency, and market valuation in an emerging market context. The analysis employs fixed-effects and dynamic panel estimation techniques on a comprehensive dataset of 847 listed companies, representing 6,776 firm-year observations from Vietnams stock exchanges. The empirical findings reveal a significant positive association between green investment intensity and corporate financial performance, with coefficients ranging from 0.142 to 0.286 across different performance measures. The relationship exhibits temporal dynamics, with performance benefits materialising approximately two years following initial green investments. Diagnostic tests confirm model robustness through panel unit root analyses, cross-sectional dependence assessments, and heteroskedasticity corrections. The study contributes theoretically by demonstrating the applicability of stakeholder theory in emerging market contexts and methodologically by employing advanced panel data techniques to address endogeneity concerns. Practical implications suggest that Vietnamese firms can enhance financial performance through strategic environmental investments, whilst policy implications highlight the importance of regulatory frameworks supporting corporate sustainability initiatives. These findings advance understanding of the business case for environmental investments in emerging economies and provide empirical evidence for the reconciliation of environmental and financial objectives in corporate strategy.