bluuebunny/crossref_metadata_2025 huggingface dataset:
UPAYA MENGURANGI WASTE PADA PRODUKSI KERUDUNG DENGAN PENERAPAN METODE LEAN SIX SIGMA DI UMKM ARRYNA RAYA
Authors: Cholifaturochmah Cholifaturochmah , Widyaningrum Dzakiyah , Jufriyanto Moh.
Published: March 2023

UMKM Arryna Raya merupakan salah satu industri rumahan yang ada di Kabupaten Gresik. UMKM Arryna Raya memproduksi berbagai jenis kerudung yaitu, kerudung orang dewsa, anak, pashmina instaan diamond dan bergo maryam diamond tali. Pada proses produksi terutama proses pembuatan kerudung terdapat adanya permasalahan. Tujuan dari penelitian ini adalah untuk mengidentifikasi waste yang terjadi pada proses produksi, menganalisa faktor penyebab waste serta memberikan rekomendasi perbaikan untuk meminimalkan waste. Metode yang digunakan dalam penelitian ini adalah Lean Six Sigma yang merupakan gabungan dari Lean dan Six Sigma untuk mengidentifikasi dan mengurangi pemborosan. Pada penelitian ini digunakan tahapan DMAIC sesuai dengan prosedur Six Sigma. Diantara tujuh pemborosan yang teridentifikasi dalam proses produksi pembuatan kerudung yaitu defect, waiting, inventory, transportasi dan process. Diusulkan rekomendasi perbaikan pada penelitian ini mkerupakan hasil identifikasi critical to waste yang telah dianalisis menggunakan digram sebab-akibat (fishbone diagram) dan FMEA untuk menentukan waste mana yang menjadi prioritas diberikan rekomendasi perbaikan. Dari hasil perhitungan RPN terdapat 3 waste yang memiliki nilai tertinggi yaitu waste defect, waste waiting dan waste transportation. Rekomendasi perbaikan yangb diusulkan untuk ketiga waste tersebut adalah mengganti material bahan baku yang lebih bagus, perawatan mesin secara berkala dan mengubah layout mesin produksi.
Perancangan Prototype Alat Pengumpulan Bola Tenis Meja Untuk Alat Bantu Latihan Pemain Di PTM GNR Menggunakan Metode Rasional
Authors: Saputra Dhiki , Putri Renty Anugerah Mahaji , Nelfiyanti Nelfiyanti
Published: March 2023

Persatuan Tenis Meja (PTM) Gading Nias Residence (GNR) merupakan suatu tempat perkumpulan organisasi yang memiliki minat yang sama pada kegiatan olahraga tenis meja. Selain itu PTM GNR juga terdapat pelatihan bola banyak yang ditujukan untuk menyalurkan bakat pemain yang dapat meningkatkan permainan bagi pemain. Pada saat proses latihan terdapat permasalahan yaitu berdasarkan hasil dari kuesioner dengan 4 pemain yang melakukan latihan di PTM GNR, proses pengumpulan bola tenis meja masih secara manual dan sederhana dengan kedua tangan sehingga pemain merasa tidak nyaman dan pegal pada proses pengumpulan bola. Waktu latihan untuk latihan bola banyak yaitu dalam satu kali latihan terdapat 4 sesi latihan bagi satu pemain, biasanya dalam 1 sesi latihan pemain menggunakan waktu 10-15 menit untuk latihan bola banyak. Biasanya dalam satu kali sesi latihan pemain mengumpulkan sebanyak 25 s/d 50 bola. Dengan hal tersebut menyebabkan dapat terjadinya kecelakaan atau keluhan Mukuloskeletal bagi pemain yang melakukan latihan bola banyak. Hasil dari perancangan produk prototype alat pengumpulan bola tenis meja menggunakan metode rasional berakhir dengan hasil yang baik karena keluhan muskuloskeletal yang dirasakan pemain yang melakukan latihan dapat dilihat dengan hasil dari kuesioner Nordic Body Map (NBM) dengan hasil kuesioner yang dominan pada skor sebesar 4 denga kriteria tidak nyeri, hasil tersebut menunjukan tidak adanya keluhan yang dirasakan pemain pada saat implementasi menggunakan alat pengumpulan bola tenis meja. Hasil perancangan juga menunjukan peningkatan waktu yang signifikan dengan total waktu rata-rata sebesar 12 menit setelah menggunakan alat pengumpulan bola tenis meja.
Usulan Perbaikan Pelayanan Pendidikan Menggunakan Metode QFD dengan Pendekatan Variabel SERVQUAL
Authors: Putera Hilmana Radhia , Ikatrinasari Zulfa Fitri , Purba Humiras Hardi , Hernadewita Hernadewita
Published: March 2023

Pendidikan merupakan hal yang penting bagi kehidupan manusia. Kualitas manusia, yang diantaranya tergambarkan pada nilai Indeks Prestasi Manusia (IPM), dapat ditingkatkan melalui pendidikan. Di Indonesia, pendidikan dilakukan melalui tiga jalur: formal, nonformal, dan informal. Namun, pendidikan di Indonesia tidak terlepas dari kekurangan. Salah satu institusi pendidikan non formal yang terletak di Depok yang hanya mampu meraih akreditasi C adalah contohnya. Akreditasi C menggambarkan kualitas pendidikan yang masih rendah pada institusi tersebut. Tujuan penelitian ini adalah untuk mengetahui aspek perbaikan apa saja yang harus diprioritaskan pada guru untuk menghasilkan kualitas pendidikan dan akreditasi yang lebih baik pada institusi pendidikan tersebut. Metode QFD dengan pendekatan variabel SERVQUAL digunakan untuk merumuskan usulan perbaikan kualitas pendidikan pada institusi tersebut. Hasil dari penelitian ini menunjukkan bahwa dimensi responsiveness (indikator: kemampuan guru dalam membangkitkan motivasi saat kegiatan belajar mengajar, kemampuan guru dalam mendiskusikan masalah mata pelajaran di kelas, kemampuan guru dalam membahas soal atau tugas yang diberikan dan kesediaan guru menyediakan waktu untuk berkonsultasi di luar jam mengajar) dengan skor 3,70 adalah dimensi dengan skor terendah sehingga dimensi ini harus diprioritaskan paling pertama. Adapun berdasarkan pendekatan parameter instrumen akreditasi BAN PAUD PNF, kompetensi guru dengan skor 26,18 merupakan parameter terpenting yang harus menjadi prioritas utama untuk ditingkatkan.
Simulasi-Optimasi Sistem Transportasi Penentuan Kebutuhan Truk Tangki Pada Proses Distribusi BBM: Studi Kasus TBBM Plumpang
Authors: Liperda Rahmad Inca , Hardianti Ismara Khubby , Widyah Intan Nur , Rahmadini Ayunda , Fadjri Nia Azi , Agustin Rifqi Rahmadanti
Published: March 2023

Bahan Bakar Minyak (BBM) merupakan salah satu kebutuhan pokok yang sangat penting bagi masyarakat, salah satunya yaitu sebagai bahan bakar kendaraan. Pemerintah melalui PT Pertamina (Persero) memiliki peran penting untuk mengatur kegiatan operasional dan ketersediaan BBM bagi masyarakat. Adanya fluktuasi permintaan BBM akan mempengaruhi jumlah kebutuhan truk tangki yang digunakan untuk mendistribusikan BBM ke masing-masing Stasiun Pengisian Bahan Bakar Umum (SPBU). Penelitian ini menggunakan model simulasi-optimasi untuk merancang dan mengembangkan model proses distribusi BBM dari TBBM Plumpang ke SPBU COCO di DKI Jakarta. Tujuan dari penelitian ini adalah merancang dan mengembangkan model simulasi-optimasi untuk menentukan kebutuhan truk tangki yang optimal pada pada prses pendistribusian BBM dengan menggunakan software simulasi Promodel. Hasil penelitian ini menunjukkan bahwa nilai utilitas truk tangki pada kondisi saat ini adalah sebesar 11.49%. Setelah dilakukan simulasi-optimasi didapatkan hasil jumlah mobil tangki yang diusulkan sebanyak 5 unit dengan peningkatan utilitas kendaraan sebesar 48.27%. Terdapat penurunan waktu idle sebesar 86.82% dari kondisi saat ini dan rata-rata waktu penggunaan kendaraan per hari menjadi 0.42 hari lebih singkat daripada kondisi saat ini.
Public-private partnerships in the field of energy efficiency in developing countries
Authors: RATNER Svetlana V. , BEREZIN Andrei E.
Published: March 2023

Subject. The article addresses public-private partnership (PPP) projects in the area of electric power and natural gas. Their specificities, like availability of many positive externalities, higher capital intensity, hidden risks, involvement of many diverse participants in implementation, enable to distinguish PPP projects in the green energy and energy-efficient technologies sector into a separate category, and to state the insufficient knowledge of the impact of macroeconomic factors on this category.
Objectives. The aim is to study the most important macroeconomic factors (income level) on the intensity, technological structure, and effectiveness of PPP projects in the electricity and natural gas sector of developing countries.
Methods. We employ methods of descriptive statistics, nonparametric statistics, and cluster analysis.
Results. The findings show that the country's income level is an important macroeconomic factor influencing the number and volume of investments in PPP projects in the energy sector in developing countries, as well as the technological structure of the project portfolio. The influence of this factor on the number and volume of investments in PPP projects in the energy sector is nonlinear, and on the technological structure is linear.
Conclusions. The highest intensity of investments in PPP projects in the energy sector is observed in lower-middle income countries. The impact of the country's income level on the technological structure of the PPP project portfolio is manifested in two aspects: an increase in the share of projects in the electric grid sector as the country's income level grows, and an increase in the share of wind projects as the country's income level grows.
The influence of geopolitical factors on the internationalization strategies of Chinese State-owned oil and gas companies
Authors: SHUANG Wu
Published: March 2023

Subject. The article addresses strategies of internationalization of Chinese State-owned oil and gas companies.
Objectives. The purpose is to investigate the influence of geopolitical factors on the internationalization strategies of Chinese State-owned oil and gas companies.
Methods. The study rests on general scientific research methods.
Results. The study revealed that Chinese State-owned oil and gas companies are actively expanding in various macro-regions of the world. This enables China to provide its dynamically growing economy with energy resources, diversify risks, reduce dependence on individual countries and, as a result, increase the country's energy security. The internationalization strategy implemented at the State level in the oil and gas sector meets the modern geopolitical realities, which for China are characterized primarily by the tough opposition of the United States in the international arena. This struggle is going on using various economic, political, social and information tools.
Conclusions. The geopolitical confrontation forces China to develop and implement comprehensive strategies for international expansion, concentrate significant resources on the most important areas, make efforts to establish long-term partnerships with foreign countries in various regions of the world. In this confrontation, the current political and economic model in China, in which control over strategic energy assets is in the hands of the State, plays an important role.
Multipliers based on production and reserves as an indicator of the investment attractiveness of domestic vertically integrated oil and gas companies
Authors: SHIMKO Oleg V.
Published: March 2023

Subject. The article focuses on ratios of market capitalization to production and market capitalization to proved reserves of the twenty five leading publicly traded oil and gas companies within 2008 through 2018.
Objectives. The study aims to trace the key trends in ratios of market capitalization to production and market capitalization to proved reserves of corporations in the oil and gas industry, as well as identify the ones in their change within the studied period and identify the factors that have caused these changes.
Methods. For the study, I used comparative, and financial and economic analyses, and generalization of materials of the companies' consolidated financial statements.
Results. The article finds that the multipliers under study are suitable for estimating the value of oil and gas corporations. It was determined that the presence of segments of oil refining and petrochemistry in the structure of the company affects the level of coefficients favorably. It has been established that higher profitability compared to the competitors' one is a positive factor. On the contrary, the growth of the debt component has a negative impact. The impact of the country factor, which is required to be taken into account when assessing the value, is manifested in the performance of domestic companies. The availability of proved reserves is reflected in the coefficient values. This characteristic has the most significant impact on the value of the ratio of market capitalization to proved reserves. Therefore, its use is appropriate for similar availability of proved reserves of compared companies. Therefore, it is preferable to use a multiplier of the market capitalization-to-production ratio.
Conclusions. It is acceptable to use the multiplier with reference to the information on production even if the profitability goes down and the debt burden increases in the stock market sector of the global oil and gas industry, while the ratio based on proved reserves is more reasonable as an auxiliary indicator.
Proposed novations in global taxation
Authors: LYAMENKOV Andrei K.
Published: March 2023

Subject. Tax competition between jurisdictions, contributing to profit removal of multinational enterprises (MNEs) from taxation is a serious problem in the global economy. To solve it, an international agreement was concluded in 2021 with a wide range of participating countries, which contains important novations for the entire system of global taxation. However, its implementation is an open question.
Objectives. The aim is to provide a unique study of the content of the proposed novations in global taxation, and possibilities and prospects for their implementation in national legislation.
Methods. The study employs general scientific methods, like abstraction, induction, deduction, synthesis, comparative analysis.
Results. The paper describes the content of two components of the said agreement, gives a forecast of possible consequences of their application for MNEs’ profit taxation, substantiates the position that in the modern terms of world economy, the implementation of these novations will be postponed.
Conclusions. The novations contained in the international agreement of 2021 specify the application of the territorial principle of taxation for MNEs’ income (pillar 1) and introduce the minimum allowable level of tax on their corporate profits (pillar 2). The implementation of the novations will influence the overall level of corporate taxation in separate countries, especially in low-tax jurisdictions, limit the possibilities of international corporate tax planning and removal of profits from taxation, and modify the practice of granting tax preferences to businesses. However, under current economic and political turbulence in the world economy, one should not expect imminent implementation of the novations into national legislation.
Firm-Specific Factors and Performance of Commercial Banks in Kenya
Authors: Mwangi Jane Mwihaki , Irungu Anthony , Mutwiri Nathan
Published: March 2023

The purpose of this research was to determine the effect of credit risk and income diversification on commercial bank performance in Kenya. Impaired loans and total loans were used to measure credit risk. Net interest income and net non-interest income were used to measure income diversification. The study's population consisted of thirty-nine Kenyan commercial banks. The study, which spanned eight years from 2013 to 2020, relied on secondary data from audited annual financial statements. The collected data was analyzed using descriptive statistics and multiple regression analysis. Based on the findings, credit risk has a significant impact on bank performance. An increase in credit risk tends to lower the bank's financial performance in terms of profitability. The study further examined the impact of income diversification on bank performance. According to the regression results, income diversification had a significant impact on bank performance. The analysis concludes that banks and monetary authorities should devise strategies to ensure that asset quality is appropriately maintained and that non-performing loans are regulated and kept to a minimum to improve their performance. Further, given that over-diversification can affect bank performance by increasing the volatility of returns and default risk, there should be a balance between interest income and non-interest revenue as a source of income.
Symbolic Significance of Concrete Wall Murals
Authors: Yiadom Fredrick Boakye , Ankrah Owusu Ansah , Micah Victor Kweku Bondzie
Published: March 2023

This article identifies and examines the symbolic significance of two-story concrete wall murals in Takoradi, which currently evidences the need to decode the irreplaceable glimpse into the diversity of Ghanaian culture for future use while maintaining their original meaning and purpose. The qualitative research approach was adopted using unstructured interviews and on-site direct observations for the data collection. The study discussed two-story wall murals in concrete: 'Fear not Osahene, your redeemer lives', and 'love supersedes all gifts'. Eight (8) research participants, namely, artist (1), building owner (1), architect/building engineer (1), art lecturer (2), and resident (3) from Windy ridge-Takoradi, Ghana, were purposively selected for the study. Data were analysed using visual and interpretive analysis tools. It was revealed in the study that the two-story concrete wall murals exemplified intricate patterns through the use of design elements and principles that reflected a geometric representation of human forms and as a symbol of divinity. It is recommended that the incorporation of Ghanaian values such as proverbs, Adinkra motifs, objects, tales, and myths should be developed by artists to produce more of the wall murals in its environmental space.
Phytochemical Profile of the Methanolic Leaf Extract of Vernonia amygdalina Del. and In Vitro Anticoccidial Effect of Its Fractions against Eimeria tenella
Authors: B. Biallah, M. , A Lawal I , A. Abdu, P. , O Okubanjo, O , D Kaze, P.
Published: March 2023

Phytochemical screening of the crude methanolic leaf extract of Vernonia amygdalina was carried out. The extract and its fractions were tested for in vitro anticoccidial efficacy against the unsporulated oocysts of Eimeria tenella by the oocyst sporulation inhibition model in a 96-well microtitre plate. Phytochemical analysis of the extract revealed the presence of alkaloids, tannins, saponins, glycosides, and triterpenoids. Different concentrations of the extracts, including 250 mg/ml, 125 mg/ml, 62.5 mg/ml, 31.25 mg/ml, 15.625 mg/ml, and 7.8 mg/ml, were tested against freshly prepared unsporulated oocysts of E. tenella. Triplicate assays were conducted for each concentration of the extract to screen for anticoccidial activity. The methanol extract and fractions showed activity against the oocysts of E. tenella in a dose-dependent manner. The sporulation inhibition rate was determined as effective when the result showed more than 50% inhibition at each concentration level of treatment. Only the methanol extract and its butanol fraction at the lowest treatment concentration of 7.8 mg/ml showed an inhibition rate of 55% and 68%, respectively. All treatments: methanol extract (100%), hexane fraction (100%), butanol fraction (100%), and aqueous residue fraction (58%) were active at the highest concentration of 250 mg/ ml. It is concluded that the methanol leaf extract of Vernonia amygdalina and its butanol fraction had better oocyst sporulation inhibition activity against Eimeria tenella and may further be explored for their anticoccidial properties.
Achieving a Smooth Surface Polystyrene Waste Recyclate in Hot-Melt Processing
Authors: Antwi Boniface Yeboah , Yidana Daniel Ali , Owusu Jonathan Osei- , Aniagyei Albert , Kwakye Ralph
Published: March 2023

Polystyrene is an aromatic hydrocarbon plastic material with applications in the packaging, food, and construction industries. As a packaging material, it protects items against shocks and acts as an insulator in the construction of buildings and food preservation. The polystyrene bowl for food packaging has become a convention in the food and pastries industry in Ghana due to its clean, lightweight, and insulation properties. However, the corresponding waste litters its environment, chocks gutters, and does not decompose. For this reason, we explored the hot melt recycling technique to convert the PS wastes into valuable plastic plates that finds application in the artifact and souvenir industry. The incorporation of a 20% v/w lauric fatty acid (LFA) into the material matrix blocked micro holes in the finished product and induced a smooth surface. Characterizations included experiments such as Fourier Transform-Infra Red spectroscopy, melting point determination, tensile testing, and scanning electron microscopy (SEM). Generated data displayed the absence of a chemical bond between the PS molecules and the LFA additive. However, the methyl chains of the PS molecules were miscible with the saturated dodecyl chains of the LFA additive. Hence, the LFA additive was held in place by weak intermolecular forces between its chains and that of the PS molecules. The measured melting point of the recycled plastic with LFA content (rPS20) fell between 84-142 °C. Mechanically, the tensile strength dropped with the addition of LFA. The LFA induced a smooth surface morphology finishing in rPS20.
Analysis of the Trend and Determinants of Cassava Consumption in Nigeria (1970 – 2020): Implications for Food Security Goal of the Nation
Authors: Adefunsho Olatoye Temitope , Timilehin Olayinka Ayodeji , Olabode Elega Julius
Published: March 2023

Considering the rate at which the country’s population increases, there is need to match the level of food production with the population growth of the nation. Hence, assessing the trend and determinants of cassava consumption is an important step towards achieving the food security goal of the nation. This study therefore analyzed the determinants of cassava consumption in Nigeria from 1970 – 2020 with the aim of providing empirical results of the trend and determinants of cassava consumption in the country. Time series data collected, spanning from 1970 – 2020 were tested for stationarity using ADF unit root test and analyzed using trend and regression analyses and the Error Correction Model (ECM). The ADF test showed that only per capita income was stationary at level, I (0), other variables were stationary at first difference, I (1) while population was stationary at second difference, I (2). The trend analysis showed that cassava consumption was generally on the increase over the period of study. The coefficients of population, per capita income, cassava production and exchange rate were positively related to cassava consumption and statistically significant at 1% probability level while the ECM shows that the coefficient (-0.9359) was negative and statistically significant at 1% probability level (P < 0.01), which indicates a long run relationship between the variables in the model and cassava consumption. The study therefore concludes that there was a general increasing trend in cassava consumption over the period of study and that the major determinants of cassava consumption in Nigeria were population growth, per capita income, price of cassava and cassava production. Based on the research findings, it was recommended that cassava being one of the priority crops on the Agricultural Transformation Agenda (ATA) should be given priority in order to increase the level of production of the crop.
Prevalence of Malaria among Children under the Age of Five: A Case Study of Ondo State, South West Nigeria
Authors: L Ogundipe Olubiyi , K Ekundayo Olajumoke , J Akinbinu Babatunde , R Aribasoye Moyosore
Published: March 2023

The study examined the burden of malaria in children under the age of 5 years in Ondo State, Nigeria. Hospital data from all the 584 Primary Health Care Facilities (Public Health Centres) across the 18 Local Government areas of Ondo State were utilized. Malaria data were downloaded monthly from the DHIS platform covering January to December 2021 and subjected to analysis. Analysis was done primarily using a preformatted Microsoft Excel template. The analysis focused on monthly trends in malaria incidents among children under 5 years of age and was structured to show disparity across the 18 LGAs of the state. The result revealed a high burden of malaria among children under five years of age in Ondo State. Incidences were consistently above 30% throughout the year except in December. The seasonal and regional disparity was observed, and the factors responsible were discoursed. Questions for further research were raised regarding the attainment of sustainable development goals.
Kaura-Zaria Railway: A Desertion of Contemporary Potent Economic Contingencies
Authors: Kaura Mansur A.
Published: March 2023

Transportation is a prominent infrastructure for sustaining economic momentum especially in areas of diversification of production base, valuable trade expansion network and intimating resources and markets into a coherent and cohesive economy. Nigerian economic diversification is centrally focused on resuscitation of minerals, agriculture and manufacturing development. This quest is securable with development of rail transportation which is precursor for regional productivity by integrating different regions resulting in increased mobility of labor forces, nominal and economical exchange of commodities and enterprises and productive interaction among the national industries. Furthermore, railway transportation system is esteemed to be the key component in business efficiency in the level of proficiency and accessibility it provides to the customers, markets, labor and materials by providing effective information about the capacity of existing transportation infrastructure in enhancing economic momentum. Railroad abandonment is economically disastrous due to its undesirable consequences on the region which lose such services and such deprivation can lead to an adverse effect on economic and social prominence of the region and utterly inhibit the economic expansion and development of a nation. This paper highlights the deterioration of economic activities of geographical north-western states of Nigeria due to abandonment of Zaria-Kaura Namoda railroad terminal as one of the significant infrastructural systems in the country.
Prevalence of Salmonella Isolated from Poultry Farms and Domestic Chicken Coops in Southern Taraba, North-East, Nigeria
Authors: Imarenezor Edobor Peter Kenneth , Abhadionmhen Onolunosen Abel
Published: March 2023

Salmonella remains a public health menace responsible for reoccurring cases of gastroenteric disorders and morbidity. Poultry sources, including eggs, meat, and excretes, are significant sources of zoonotic Salmonella transmission in the environment. This first-of-its-kind prevalence research in Southern Taraba was conducted in Donga, Takum, Wukari, and Ibi communities. A total of 500 fecal samples collected from small-scale poultry farms and domestic chicken coops were examined using standard microbiological techniques. The highest number of Salmonella isolates from this research was recorded in Wukari, with 36. This was closely followed by Takum, with a total of 27 isolates, while Ibi and Donga had 19 and 16 isolates, respectively. Overall, a total of ninety-six (96) of all samples examined were positive for Salmonella, polling a high prevalence of 19.6%. The considerable risk factors identified in this study were: Unhygienic poultry feed processing, Farm economic activities coupled with poor biosafety decisions, and Attitudes of farm attendants in the farms sampled As observed in this research, high prevalence has necessitated the imperative need for molecular characterization, and antibiogram analysis of Salmonella isolates from the area studied.
Research on Influencing Factors of Key Audit Matters Disclosure in China
Authors: Longyuan Sun , Yamin Zhang , Chunyu Xing
Published: March 2023

Taking companies listed in both A-shares market and H-shares market from 2016 to 2018 in China as samples, this paper uses literature and empirical research method to study the impact of the characteristics of key audit matters (namely, KAM) on disclosure from both auditors and audited companies. The results show that the number of key audit matters is more related to the characteristics of audited companies rather than auditors, indicating that the size, leverage, and IPO period of the audited companies generate a significant positive correlation with the number of disclosed key audit matters. At the same time, the profitability and net operating cash flow are obliviously negative with the number. While for an accounting firm, there is only a significant correlation between the type of audit opinion, showing that the number of key audit matters disclosed with modified auditing opinion is less than those disclosed with unmodified opinion. Based on this conclusion, this paper explores the relationship between types of key audit matters disclosed and the characteristics of firms and audited entities. The results show that the auditee level factors still have a greater impact on the type of key audit matters to make a contribution to the accounting standard construction in China.
The Impact of COVID-19 on the Performance of the Tourism Industry: Reflections on Zimbabwe
Authors: Kupenya Milton
Published: March 2023

Globally, Tourism is a key sector that contributes significantly to national economies through employment creation, export earnings, and revenue generation. The sector has steadily grown over the last decade in all source markets. In 2019, the sector experienced a downturn in performance following as the sector was heavily affected by the COVID-19 pandemic due to lockdowns and travel restrictions that were imposed by different source markets to contain the spread of the disease. Like any other country, Zimbabwe was heavily affected as it also instituted the same containment strategies as guided by the World Health Organisation (WHO) and the World Tourism Organisation (UNWTO). The objective of the study was to assess the impact of the COVID-19 pandemic on Zimbabwe's Tourism industry. The findings reveal that international tourist arrivals, hotel occupancy, and tourism receipts, inter alia, declined from the onset of the COVID-19 pandemic. Historically, crises have presented a common denominator of diminishing the desire to travel. Policy interventions that can be adopted by the Tourism industry to mitigate and recover during times of crisis include: Adopting global guidelines, Offering stimulus packages, Developing disaster recovery plans, Identifying recovery and growth strategies, Establishing communication plans, and Enforcing effective governance through collaborations
The Effects of Transformational Leadership Style on Employee Performance with Sustainable Training as the Mediating in a Company
Authors: Sion Lady , Respati Harianto , Triatmanto Boge , Romadlon Moh.
Published: March 2023

This study focuses on employee performance and its contributing factors, namely transformational leadership style and sustainable training. This study aims to examine and analyze the effects of transformational leadership style on the employee performance of PT. Sasa Inti Gending – Probolinggo Regency through the implementation of sustainable training. The population in this study consisted of all staff members and employees at PT. Sasa Inti Gending, with a total of 770 people. This population is homogeneous, with various educational backgrounds, positions, durations of employment, and divisions. Based on the sample size calculation using the Slovin formula, the respondents in this study were 89 people. The data were collected using questionnaires and analyzed using descriptive analysis. The hypotheses were tested based on the regression coefficients' results and the significance values of the three substructure models developed. These three models were merged into a full model of path coefficients. The results of this study have proven that the transformational leadership style has a significant direct effect on employee performance. Meanwhile, sustainable training can indirectly affect the role of transformational leadership style on employee performance.
Financing Practices on Sustainability of Microfinance Institutions in Nakuru County, Kenya
Authors: Ngeny Benard Kiprotich , Gichure Joseph , Chepkwei Ambrose
Published: March 2023

The study aimed at financing practices on the sustainability of microfinance institutions in Nakuru County. A Census of microfinance institutions in Nakuru County was carried out. The objectives of this research were: To establish the effect of group financing on the sustainability of microfinance institutions in Nakuru County; to evaluate the effect of debt financing on the sustainability of Microfinance in Nakuru County, To evaluate the effect of financial securities on the sustainability of microfinance institutions in Nakuru County, and To determine the effect of loan performance on the financial sustainability of Microfinance institutions in Nakuru County It analyzed how financing practices lead to the sustainability of microfinance institutions in the county. A sampling design was used because it is the most efficient for this kind of study. The target population was the microfinance institutions that practice financing services and lead to the sustainability of Microfinance institutions in Kenya. The research study used judgmental sampling because the population under study was large, and the sample size was Finance respondents in 5 registered Microfinance institutions in Nakuru County in Kenya. The data collection instruments were questionnaires for the respondents to fill in primary data and micro-financial reports, including published financial statements in collecting secondary data. The coded data were entered into the Statistical Package for Social Sciences (SPSS) Version 24 analytical tool for analysis. Descriptive statistics were done using mean, percentages, and standard deviation. Inferential statistics involved correlation and regression. Correlation results showed a weak to moderate relationship between the independent and dependent variables. The study thus recommends that the MFIs consider and improve group financing, debt financing, financial securities, and loan performance to increase their sustainability. The findings of the study are essential for policymakers and institutions, especially those in the microfinance industry, to develop a policy framework that will take care of issues like improving service delivery to end users by microfinance institutions in Kenya.
Social Entrepreneurial, Market Orientation, and Learning Orientation: Evidence from Small and Medium-sized Enterprises in Kenya
Authors: Melly Lawrence Tanui , Cheboi Josphat , Keter Charles Kiprono Sang
Published: March 2023

This paper aimed to examine the effect of Social Entrepreneurial, Market Orientation, and Learning Orientation among small and medium-sized enterprises in Kenya. A survey research design approach was adopted. The study population consisted of all the licensed small and medium-sized enterprises in Nairobi County, Kenya. However, out of the total 10,924 small and medium-sized enterprises (SMEs), a sample of 386 was selected based on Yamane (1967) procedure. The data were collected with the aid of a self-administered questionnaire and analyzed through descriptive and inferential statistics. The hypotheses were tested through the entry regression analysis technique. Evidence obtained from the analysis confirmed moderating effect of market orientation on the relationship between social entrepreneurial behavior and learning orientation of small and medium-sized enterprises (p = .001, b = -.4574, t(296) = -4.0766, p < .01). This study had limitations. First, the study focused only on the aspects of social entrepreneurial behavior linking it to learning orientation. SE dimensions such as Entrepreneurial virtue and Judgment capacity may be studied in the future. Second, the study concentrated on the economy of Kenya, which is a developing country; thus, the result may vary in other economies. Based on the findings, the study recommends that small and medium-sized enterprises should develop social entrepreneurial behavior to enhance learning orientation and overall performance. Thus, the study contributes to the inconclusive debate on social entrepreneurial behavior (SE), market orientation, and learning orientation nexus as strategic organizational resources.
Social Entrepreneurial Behavior and SMEs' Competitive Advantage: Evidence from Small and Medium-Sized Enterprises in Kenya
Authors: Melly Lawrence Tanui , Cheboi Josphat , Keter Charles Kiprono Sang
Published: March 2023

Purpose: The objective of this paper was to examine the effect of social entrepreneurial behavior (SEB) on SMEs' competitive advantage in Kenya.Design/Methodology/Approach: A survey research design approach was adopted. The study population consisted of all the licensed small and medium-sized enterprises in Nairobi County, Kenya. However, out of the 10,924 small and medium-sized enterprises (SMEs), a sample of 386 was selected based on Yamane's (1967) procedure. The data were collected with the aid of a self-administered questionnaire and analyzed through descriptive and inferential statistics. The hypotheses were tested through the entry regression analysis technique.Findings: Evidence obtained from the analysis confirmed that social entrepreneurial behavior (Î²= 0.499, p < 0.05) had a positive and significant effect on competitive advantage.Research limitations: This study had limitations. First, the study focused only on the aspects of social entrepreneurial behavior linking it to competitive advantage. SEB dimensions such as Entrepreneurial virtue and Judgment capacity may be studied in the future. Second, future studies may examine various methods of measuring social entrepreneurial behavior. Thirdly, the study concentrated on the economy of Kenya, which is a developing country. Thus the result may vary in other economies.Practical implications: Based on the findings, the study recommends that small and medium-sized enterprises should consider social entrepreneurial behavior to enhance competitive advantage and improve their overall performance.Originality/Value: The framework builds on the essential themes of competitive advantage and shows their relevance in practice through social entrepreneurial behavior. Thus, the study partly contributes to the inconclusive debate on social entrepreneurial behavior (SEB) and firm competitive advantage nexus by arguing that social entrepreneurial behavior (SEB) has a direct effect which is more important in enhancing an organization's competitive advantage.
Financial Literacy and Financial Performance of Micro, Small and Medium Enterprises in Lagos City, Nigeria
Authors: John Onwuegbuzina Ikechukwu
Published: March 2023

Micro, small, and medium-sized enterprises' (MSMEs') financial literacy and performance are critical to their overall survival in a competitive business environment. The study addressed the following specific objectives: To determine the level of financial literacy of MSME entrepreneurs; To determine the financial performance of MSMEs; To determine the relationship between financial literacy and financial performance, and To determine the problems encountered by MSMEs entrepreneurs in the management of their businesses The study was guided by the upper echelon theory and competency theory. The study adopted a descriptive-correlational research design in which a total sample of 100 MSMEs was conveniently selected inside Alaba International Market, Lagos City, Nigeria. Questionnaires were administered as the main data collection tool, which included estimates of the MSME financial statements such as profitability, liquidity, and leverage for the years of 2017, 2018, and 2019. An inferential statistical tool, such as correlation analysis, was applied to test the relationship between the two main variables.The study found that the majority of the entrepreneurs had appropriate levels of knowledge, behavior, and attitude in managing their business finances but were inconsistent in putting these concepts into practice while making decisions that affected their business operations. The study also found that the MSMEs for the three-year periods assessed were not profitable due to low sales, insufficient support from stakeholders had low liquidity due to poor sales and lack of cash flow management, and incurred more debts that were diverted to other activities that did not add value to their business operations. The null hypothesis was rejected, implying that financial literacy had a significant and positive effect on the financial performance of MSMEs. Moreover, poor access to bank financing was found to be the major problem impeding the expansion and growth of MSMEs in the study area. As a result, the study concluded that the proposed recommendations would serve as the foundation for addressing the issues raised in the study, thereby assisting MSMEs in improving their financial literacy and business performance in the long run.
Influence of Strategic Change Management Practices on Service Quality in Counties in Western Kenya
Authors: Nyambane Omoto David , Jeremiah Samson Ntongai , Beatrice Abong'o , Ondoro Charles
Published: March 2023

Globally, service delivery has remained an issue of utmost concern among public organizations as it anchors key government operations. Statistics indicate that delivery of service in terms of health, sanitation, and infrastructure in county governments of Kenya averages 39% countrywide, with that of the ten-county governments in western Kenya averaging 28%. This is against the Transparency International Kenya requirement of 40%, indicating poor service delivery. However, previous studies on strategic change management practices and service delivery focused majorly on business organizations rather than public institutions, particularly in Kenya's Context. The study, therefore, sought to investigate the influence of strategic change management practices on service quality in county governments in western Kenya. A correlational research design was used, targeting 380 directors and chief officers. The finding revealed that Strategic change management has a significant positive effect (Î² = .121, p = .000) on service quality, implying that a unit increase in strategic change management leads to a 12.1% increase in service quality. The paper concludes that strategic change management practices are a significant positive predictor of service quality, and it is recommended that management embrace strategic change management practices if they seek to improve their performance.
Model of Competency Development of Accountants in Northeastern Thailand
Authors: Addodon Phuongphet
Published: March 2023

The purpose of this research was to present the model of competency development of accountants in northeastern Thailand. The researcher applied mixed methods research by conducting both quantitative and qualitative research. The statistics used in this research consist of frequency, percentage, mean, standard deviation, One-Way ANOVA (F-Test), Pearson Correlation Coefficient and content analysis. With regard to elements of accountants' competency that should be developed, the result shows that Talent (T) had the highest mean score, followed by Skills (S) and Knowledge (K), respectively. With regard to the comparison of attitude towards elements of accountants' competency that should be developed in total and, in particular, in the aspects of Knowledge, Skills, and Talent, classified by type of business, the hypothesis result shows that the sample in a different type of business had the same attitude towards accountants' competency that should be developed. With regard to the correlation analysis, the hypothesis result shows that all three competencies had a relationship with accountants' competency that should be developed in total at a high level with a statistical significance at .01. The researcher used the correlation coefficient to create the T-S-K Model to develop the competency of accountants in Northeastern Thailand.
Effects of Market Approach to the Valuation on the Financial Performance of Real Estate Investments in the Western Region, Kenya
Authors: Florence Tracy Bifwoli , Ombok Benjamin O.
Published: March 2023

The main aim of this study was to examine the effect of the market approach to the valuation on the financial performance of real estate management investments in Western region, Kenya. The study was guided by Market Efficient Theory. The study employed a correlational research design. The target population of the study consisted of 52 registered real estate agents within the western Kenya region. The study adopted a census technique to gather all the required data from the existing population. Primary data were collected through structured questionnaires, and secondary data schedules were used to gather secondary data for analysis. Pretesting of survey instruments was conducted as an effort to ensure that there was both content validity and reliability. Both descriptive and inferential statistics were employed for data analysis. From the study results, market-based explained 57.2% (R2=0.572, p=0.000) of variance in the financial performance of real estate investments. The regression coefficient revealed (β=1.019, P=0.000), implying that a unit increase in the market-based valuation approach would significantly increase the financial performance by 1.019 units. Therefore, the null hypothesis was rejected. The study, therefore, concluded that market-based valuation influences the financial performance of real estate management investments in Western Kenya. The study recommended that evaluators should take caution while employing a market approach as either a primary or secondary approach to valuing a business. One of the notable issues with the market approach is that price may not always be a good indicator of value. Price may be influenced by uneven negotiating skills, the difference in information available, the compulsion to act, payment terms, and financial strengths.