bluuebunny/crossref_metadata_2025 huggingface dataset:
Actors of the Business Process Management Mechanism in Ensuring the Economic Security of the Enterprise
Authors:   Vinnytsia Mykhailo Kotsiubynskyi State Pedagogical University, Samborska Oksana Yu.
Published: February 2025

The use of the mechanism as a management tool in ensuring the economic security of the enterprise is considered. The principal form of the mechanism of business process management in ensuring the economic security of the enterprise in the form of a combination of subjects of influence (actors), objects of influence (business processes) and the nature of influence (managerial functions) is shown. It is substantiated that the existence of actors is a prerequisite for the efficiency of the mechanism of business process management in ensuring the economic security of the enterprise. According to individual officials at the enterprise, two groups of actors are distinguished, in particular mandatory and those whose participation is desired. The mandatory actors within the relevant mechanism include the head of the enterprise or his deputy, heads of functional verticals or divisional units, individual specialists, each of whom is the owner or executor of the process, and a representative of the personnel management service of the enterprise. The actors whose participation is desirable for the operation of the relevant mechanism, also for large enterprises, include representatives of: the department for ensuring economic security; planning and analytical unit; IT department; legal department; internal audit unit; unit of document management and organization of internal meetings. For each of the considered actors as part of the mechanism for managing business processes in ensuring the economic security of the enterprise for individual positions, the respective tasks are considered and the role for the efficient functioning of the corresponding mechanism is shown. The composition of the actors of the mechanism of business process management in ensuring the economic security of the enterprise is considered by separate roles. Such roles are process owner, process executor, process result consumer, process trainer, process controller, process tester, process deviation neutralizer. The status of each of these roles (mandatory or alternative) is shown and the tasks of each of the considered actors for individual roles are outlined. Taking into account the limited composition of the staff of the enterprise, the possibility of combining the considered roles of the actors of the appropriate mechanism for the same official is shown.
Repurposing Toy Manufacturing for the Production of Military Plate Carriers: Economic Challenges and Opportunities During Wartime
Authors:   Company «Popeliushka™ | KidsQo™», Pelykh Yaroslav O.
Published: February 2025

In the context of the full-scale war, many enterprises have been forced to adapt their production to meet new demands arising from military operations. This article analyzes the process of repurposing toy production for manufacturing military plate carriers. The aim of the article is to conduct a scientific and practical study of the repurposing process of toy production for the manufacturing of military plate carriers, using the example of toy manufacturer “Popelyushka”, and to examine the economic challenges and opportunities associated with this transformation during wartime conditions. The article employs a comprehensive methodology, which includes general scientific and specialized methods, such as analysis and synthesis, as well as statistical analysis methods. Based on the analysis of Popelyushka's operations, the study identifies the company’s effective adaptation to new socioeconomic conditions, as evidenced by the successful reorientation of production facilities to products that meet the needs of both the pandemic and wartime. The findings reveal that the company’s overall turnover has shown steady growth, highlighting the effectiveness of its adaptation strategies and its ability to maintain financial stability under extremely challenging circumstances. Despite low economic returns, the repurposing of production has proven to be of significant social importance. Specifically, 18.8% of the manufactured plate carriers were donated to the Territorial Defence Forces (TDF) free of charge, while 53.4% were produced under a tolling scheme, reflecting the company’s ability to adapt through collaboration with other businesses and volunteers. Furthermore, the diversification of Popelyushka's product range to include military plate carriers, albeit with limited profitability, has played a crucial role in preventing production line downtime and securing employment for workers. Future research in this area should focus on analyzing the long-term economic implications of production repurposing during wartime and exploring the potential for implementing innovative organizational models to ensure enterprise stability and competitiveness amid extraordinary challenges.
Structure, Key Elements of Business Processes of the Enterprise and Their Impact on the Efficiency of Activities
Authors:   State University «Kyiv Aviation Institute», Horovyi Volodymyr M.
Published: February 2025

The article is devoted to the pressing issues of management and optimization of business processes in modern dynamic market conditions. The article highlights the significance highlights the significance of business processes as the fundamental basis for stable and efficient enterprise operations. Their role in achieving strategic goals, such as increasing productivity, reducing costs, improving the quality of products and services, and ensuring long-term competitiveness, is emphasized. The article focuses on modern approaches to business process optimization, including reengineering, Lean management, digitalization, and the implementation of innovative technologies such as Big Data, artificial intelligence, BPM systems, and cloud computing. Their impact on the efficiency of enterprise operations is analyzed, particularly in terms of automating routine tasks, improving the accuracy of managerial decisions, reducing operational time, and adapting to external challenges. The classification of business processes is examined based on their functional purpose, including core, supporting, managerial, innovative, and development-oriented processes. Special attention is given to their integration with environmental and social factors, which ensures sustainable enterprise development, compliance with regulatory requirements, and enhanced stakeholder loyalty. Emphasis is placed on the importance of risk management, particularly the monitoring and minimization of potential threats that may affect the stability of enterprise operations. An approach to building a universal model of business processes is proposed, which accounts for the interconnections between processes and allows for improving overall operational efficiency. The article underscores the importance of digitalization as a key element of enterprise development strategies. The author demonstrates that the adoption of digital technologies enables enterprises to increase operational flexibility, reduce costs, and create additional competitive advantages. Business process optimization is presented as a multi-step process that includes the stages of diagnosis, design, implementation of changes, and evaluation of results. Continuous monitoring of process efficiency using KPI is highlighted as critical for achieving planned outcomes. The article concludes that business process management is not only an operational tool but also a vital strategic element for ensuring the long-term stability and competitiveness of enterprises in the modern global environment.
Integration of Investment Audit Results into the Enterprise Management System
Authors:   State University of Trade and Economics, Fedorov Ihor O. , Hordopolov Volodymyr Yu. ,   State University of Trade and Economics
Published: February 2025

Improving the efficiency of the management system of an enterprise of public interest can be carried out in various ways, one of which is to conduct an independent investment audit and integrate the results of its conduct into the enterprise management system. The article is aimed at studying the possibilities and mechanisms of integrating the results of investment audit into the system of management of enterprise activities to increase its efficiency. The role and significance of investment audit for efficient management of investment activity are revealed, approaches to the use of audit results in the process of managerial decision-making are systematized. The existing practices of integrating audit data into the management system are analyzed, the main problems and opportunities associated with this process are identified. The need for an comprehensive approach to the integration of investment audit results has been substantiated, key stages and instruments have been identified. Recommendations for improving the mechanisms for integrating the results of investment audit into the enterprise management system to increase the efficiency of investment activity are formulated. It is noted that the integration of the results of the investment audit into the enterprise management system contributes to increasing the efficiency of investment activities and improving the quality of managerial decisions. The use of investment audit data provides management with complete, reliable and unbiased information on the status of investment projects and the efficiency of the use of investment resources.
Behavioral Economics and Machine Learning Methods in Managing a Hybrid Investment Portfolio with Virtual Assets
Authors:   V. N. Karazin Kharkiv National University, Merkulova Tamara V.
Published: February 2025

The article explores the prospects for using machine learning methods and data mining to predict the dynamics of the market for virtual assets such as cryptocurrencies, tokens, and NFTs. Given the high volatility, unstable correlation with traditional assets, and the significant impact of extra-economic factors, the alternative asset market requires innovative approaches to analysis and forecasting. The relevance of the study is due to the growing popularity of virtual assets among investors and the complexity of managing hybrid portfolios that combine traditional and alternative instruments. The application of machine learning methods such as Random Forest, XGBoost, LSTM and neural networks allows you to take into account non-linear dependencies between market indicators, integrate data from social sentiment, news and technical indicators, as well as find hidden patterns in large-scale data. Particular attention is paid to adapting models to dynamic market conditions by using forecasting methods such as GARCH and DCC-GARCH, which take into account volatility and correlation variability. The key challenges associated with forecasting the dynamics of the virtual asset market are highlighted, in particular, the lack of a stable regulatory framework, the complexity of assessing the impact of emotional and cognitive factors on investor behavior, as well as the need to process large amounts of heterogeneous data. Examples of using clustering methods to group assets by similar characteristics, anomaly analysis to identify market spikes in activity, and sentiment analysis tools to assess the emotional impact on the market are considered. The obtained results show that the integration of machine learning methods with traditional financial models and behavioral conceptions allows to increase the accuracy of forecasts, reduce investment risks, and create adaptive portfolio management strategies in an unstable financial environment. Further research in this area may focus on the development of hybrid forecasting models, the integration of big data with cognitive approaches, and the automation of investment decision-making processes.
Policy Instruments for Managing Economic Stability in the Small and Medium-Sized Business Sector of Ukraine
Authors:   Lviv Polytechnic National University, Hamar Yaroslav O.
Published: February 2025

The article examines aspects of the State policy of stimulating the development of small and medium-sized enterprises. However, as shown, these aspects are determined by a combination of regulatory mechanisms and tools used at different levels of management. After all, small and medium-sized businesses will not develop in unfavorable conditions for entrepreneurship. On the other hand, low-quality management at the level of economic entities also poses a problem and an obstacle for the formation and development of a powerful sector of small and medium-sized businesses of the national economy. Therefore, the aim of the study is to substantiate the macro- and micro-level instruments of economic sustainability management policy in the small and medium-sized business sector of Ukraine. The leading directions of the State policy of strengthening the economic stability of the small and medium-sized business sector of Ukraine in the wartime are identified. These are: (1) financial; (2) innovative and technological; (3) resource-based; (4) institutional. It is proved that appropriate measures should be implemented at the level of financial and economic management of small and medium-sized enterprises. These are financial and resource, intellectual and personnel, innovative technological and market instruments. Among the leading ones, the following are identified: financial and credit cooperation and the creation of internal development financing funds; the development of cooperation practices of SMEs with external partners and representatives of large businesses; the implementation of a proactive policy on preserving and improving intellectual and personnel potential; digitalization and intellectualization of business; improvement of the systems of training and development of personnel potential; application of remote forms of employment; activation of own innovative and technological activities; development of cooperation and collaboration practices in the field of high technologies; active digitization of internal and external business processes; active use of Internet marketing instruments; development of own distribution networks and systems; application of artificial intelligence technologies for the formation and implementation of marketing programs; improvement of marketing tools.
Modern Challenges of Business Process Management in IT
Authors:   Educational and Research Institute «Karazin Business School» of V. N. Karazin Kharkiv National University, Rak Illia V.
Published: February 2025

In today’s challenges, efficient business process management is critical to maintaining the competitiveness and stable functioning of IT companies in Ukraine. The relevance of this study is due to the need to identify innovative approaches that help strengthen the resilience of the IT sector in wartime. The paper analyzes how modern management methods help to optimize the activities of companies in unstable conditions, what are the main challenges facing the IT industry, and how government support programs affect its development. The article is aimed at studying the challenges of business process management in IT companies and developing an algorithm for managing business processes in IT companies in times of crisis, which allows to increase their efficiency, adaptability and resilience. The article reviewes the scientific works of Ukrainian and foreign scientists, examines the theoretical base, especially the definition of key concepts: «business process» and «business process management». As a result, the problems of managing business processes in the field of IT in the context of the crisis, in particular in the context of the war in Ukraine, are identified as follows: outflow of personnel, funding restrictions, threat of cyberattacks, market uncertainty, and business relocation. Based on the analysis of scientific literature and interviews with managers of leading Ukrainian IT companies, a general algorithm for managing business processes is formed. The proposed approach will allow IT companies to maintain resilience, increase efficiency and adaptability in an unstable environment. Its implementation will help increase the competitiveness of the Ukrainian IT sector in the domestic and international markets. The study also indicates the role of State support, in particular the mode of «Diia.City», grant programs and digital education, which create favorable conditions for the further development of the IT industry. It is proved that the Ukrainian IT sector demonstrates confident development and sustainability and occupies a leading position in global markets, despite the existing challenges.
World Experience of Operation of Innovative Hotels
Authors:   V. N. Karazin Kharkiv National University, Strokovych Hanna V.
Published: February 2025

The article considers the current world experience of operation of innovative hotels, which are complex suppliers of intelligent technologies with full implementation of high-tech relevant products and services. The conducted analysis proves that innovative technologies are used that provide hotel customers with innovative products and services. As in the classic smart home model, these technologies can be used not only directly in the room environment, but can be available in other premises of the hotel, as well as be used remotely. Innovative technologies can be used in restaurants, bars, spas, and other areas of the hotel business. They can include various information technologies, up to full automation of business processes. Restaurant guests can place orders with the help of robot waiters, dishes and drinks can be prepared by robot chefs, and delivery can be carried out based on the use of innovative automation technologies and face recognition cameras that automatically add the cost of the services provided to the room fee. A review of various approaches to the operation of innovative hotels and the results of available empirical studies on the assessment of the new experience of customers who used the services of innovative hotels is provided. It is noted that in a highly competitive economy, ensuring excellent customer experience is the basis for a company's success. The importance of continuous measurement of customer experience quality, the need to transform marketing psychology, based on a shift in emphasis on building trusting relationships with customers, creating a compelling and remarkable customer experience, information about which will be disseminated and will contribute to the growth of competitiveness of innovative hotels, is emphasized. The author describes in detail the technologies based on data analytics, the main characteristics of an innovative smart hotel, the consideration of which will contribute to the growth of competitiveness of the hotel business in Ukraine in the strategic perspective.
Foreign Experience of Pension Provision of the Population and the Possibilities of Its Implementation for Ukraine
Authors:   Podillia State University, Fuhelo Pavlina M.
Published: February 2025

Pension provision of the population is one of the priority tasks of the State in the system of social protection of the population. Ukraine is forming a three-tier pension model, which is used by many European countries. Using the results of reforming the national pension systems of the EU countries is extremely useful for building up a modern domestic pension system. The aim of the present scientific article is to study the experience of functioning of national pension systems of the countries of the world, to study the features of pension provision of the population at the present stage of development of society and the possibilities of using it in reforming the pension system of Ukraine. The article analyzes the main models of pension provision of the population in European countries, which are formed as a result of the development of pension relations in society. The results of the study showed that all multi-level pension models of European countries are built on the principles of pension insurance. They actively use redistributive and accumulative pension programs. It is noted that over the past decade, the main topic of discussions on reforming pension systems in scientific and political circles of Western countries is the search for the most effective insurance instruments and mechanisms. It is determined that modern multi-level pension systems complement each other and are closely interconnected, actively involve the private sector and insured persons in the financing of pension expenses, and also include employees of the informal sector in the system of collective and individual pension insurance. Attention is drawn to the fact that the creation of complex social institutions for the protection of the older generation is being discussed. It is noted that the practice of using accumulative pension insurance in European countries can be used in the current stage of pension reform in our country.
Institutionalization of e-Commerce and Artificial Intelligence: Mutual Influence and Its Contradictions
Authors:   V. N. Karazin Kharkiv National University, Soboliev Volodymyr M.
Published: February 2025

The aim of the article is to identify the contradictions and challenges generated by the development of artificial intelligence (AI) in the e-commerce sector, as well as ways to resolve these contradictions through the purposeful influence of society on the creation of an adequate institutional environment for the functioning and development of e-commerce. Research methods are the following: logical and historical approaches used as a unity, analysis and synthesis, institutional analysis, quantitative and qualitative analysis used as a unity, theoretical generalization. The conclusion is substantiated that the development of e-commerce is a natural stage of virtualization and digitalization of retail chains of the modern economy, initiated by the emergence and spread of the Internet. In turn, the emergence and development of AI, which is a relatively autonomous process, can simultaneously be considered a technological response to the needs of accelerating digitalization. With this approach, the introduction of AI algorithms in e-commerce brings along both positive consequences and significant threats to sustainable economic development due to the specifics of the institutional environment of e-business. In this regard, there is an objective need to improve the institutional environment for e-commerce by, first, harmonizing informal institutions (strengthening trust between participants), and secondly, strengthening the regulatory influence of the State through improving rule-making (in particular, increasing the effectiveness of sanctions for digital fraud and transparency of electronic transactions). The originality of the article lies in the application of the methodology of institutional analysis to the disclosure of the impact of artificial intelligence on the dynamics of e-commerce, thanks to which it was possible to identify the contradictory consequences of the spread of AI in the field of e-commerce and ways to neutralize the negative impact of AI through tightening State control and supervision over the development of AI algorithms and strengthening the institution of trust.
Features and Problematic Issues of the Mechanism of State Regulation of the Use of Agricultural Land under Martial Law in Ukraine
Authors:   Dnipro State Agrarian and Economic University, Vasilieva Lesja M.
Published: February 2025

The article considers the features of State regulation of the use of agricultural land under martial law in Ukraine. It is defined that agricultural land is a key resource for the economic development of the State and ensuring food security. The need to adapt the regulatory framework to modern challenges arising from the ongoing military hostilities is substantiated. The importance of ensuring the legal regime of land, including a simplified procedure for registering rights for internally displaced persons and landowners from combat zones, is emphasized. It is determined that legal uncertainty in the registration of rights to land, fixation of damage and mechanisms for its compensation complicates the restoration of land relations. It is proposed to develop special procedures that take into account the realities of martial law, in particular, the creation of specialized commissions for the regulation of land rights. The importance of equal interaction of the norms of land, environmental and administrative law, the avoidance of legal conflicts and abuses is accentuated. A number of measures have been proposed to improve the mechanism of State land regulation, including: simplification of registration procedures, introduction of compensation mechanisms for damaged property (including land property), regulation of lease relations in the frontline territories. The need to create a State-controlled compensation fund, integrate international norms and experience, as well as develop mechanisms for assessing the damage caused, taking into account the agrarian, environmental and social value of land, is emphasized. It is concluded that the proposed measures will contribute to the adaptation of the regulatory mechanism to the conditions of martial law and lay the foundation for the restoration and development of land relations after cessation of hostilities.
Methodology for Assessing the Impact of Digital Innovations on the Economic Efficiency of Export-Oriented Enterprises
Authors:   Simon Kuznets Kharkiv National University of Economics, Bordaiev Vladislav V. , Proskurnina Nadiia V. ,   Simon Kuznets Kharkiv National University of Economics
Published: February 2025

The aim of the article is to develop a methodology that will allow export-oriented enterprises to measure and assess the impact of digital innovations on their economic efficiency. Digital innovations play a key role in increasing the economic efficiency of export-oriented enterprises. They reduce costs, improve product quality and contribute to the expansion of sales markets. The methods for assessing their impact are based on the combined use of quantitative and qualitative approaches, which provides a comprehensive assessment of digitalization. A methodology for conducting a comprehensive study of the impact of digital innovations on the economic efficiency of export-oriented enterprises is determined, which includes quantitative (analysis of financial indicators, assessment of labor productivity in the context of digitalization, forecasting of economic effect) and qualitative methods (surveys and interviews with management, analysis of customer satisfaction, comparative analysis with competitors). The main aspects of the impact of digital innovations are allocated as follows: financial results (profitability, operating profit, cost reduction and net profit); labor productivity (indicators such as revenue per employee, allowing for assessment of the efficiency of staff); comparison with competitors (comparison of indicators of an export-oriented enterprise with indicators of competing companies); econometric models and machine learning methods allow predicting the impact of digital technologies; surveys of employees and customers reveal the strengths and weaknesses of digital strategies; the impact on service quality, delivery speed and brand image is measured through customer feedback. The impact of digital technologies can manifest itself gradually, with a deeper implementation of innovations. The use of technologies such as automation and data analytics helps reduce time spent on routine operations and improve the quality of work processes. Digital technologies strengthen the position of enterprises in international markets, which is especially important for exporting companies. Competitor analysis helps identify opportunities for improvement. Therefore, effective digitalization increases financial performance, labor productivity and competitiveness, contributing to the sustainable development of export-oriented enterprises.
MORPHOLOGICAL ANALYSIS OF LEAF EPIDEMIS AND POLLEN IN JATROPHA SPECIES FROM NIGERIA
Authors: Soyewo Luke Temitope , Adegbola G. A. , Odewo S. A. , Adeniji K. A. , Oyebola T. O. , Ajani B. A.
Published: February 2025

The genus Jatropha was investigated through epidermal cell and pollen morphology to enhance species identification beyond conventional floral and vegetative characteristics. Four species of Jatropha in Nigeria was put into considerations on this study (Jatropha curcas, Jatropha multifida, Jatropha. podagrica, and Jatropha. gossypifolia). All species examined exhibited paracytic stomata confined to the adaxial leaf surface, with the abaxial side being devoid of stomata or trichomes. Among the studied species, Jatropha. multifida displayed the largest stomatal length (27.5 µm) and width (17.5 µm), whereas Jatropha. curcas, Jatropha. podagrica, and Jatropha. gossypifolia showed stomatal lengths ranging from 15.0 µm to widths of 12.5 µm. The anticlinal cell walls were generally straight to curve across all species. Pollen grains in the genus were predominantly large, with an exine pattern characteristic of the Croton subfamily. Jatropha. multifida had the smallest gemmae size (2.50 µm) and exhibited the lowest polar axis (52.1 µm) and equatorial diameter (51.6 µm) measurements. These findings suggest that Jatropha species may be highly susceptible to environmental influences, with morphological traits, such as epidermal and pollen structures, varying significantly depending on growth conditions. Environmental factors like temperature, humidity, and soil quality likely impact the development of these traits, leading to observable differences between species. This highlights the value of using epidermal and pollen morphology to distinguish Jatropha species. However, the results also underscore the need for further research on genetic expression to understand the genetic mechanisms driving species variability. A deeper understanding of these mechanisms would improve species identification and support...
MODELLING NIGERIAN STOCK RETURNS WITH ARMA-EGARCH: A VOLATILITY ANALYSIS
Authors: Jatau Monica , Adenomon M. O. , Chaku E. S. , Maijama’a Bilkisu
Published: February 2025

This study analyzes the volatility of Nigerian stock returns from January 2, 2010, to December 31, 2022, using ARMA-EGARCH models with Generalized Error Distribution (GED). Four model specifications are assessed: ARMA-EGARCH (1,1), ARMA-EGARCH (1,2), ARMA-EGARCH (2,1), and ARMA-EGARCH (2,2). The focus is on model selection, parameter estimation, and diagnostic testing to determine the best model for capturing volatility dynamics. The ARMA-EGARCH (2,2) GED model emerges as the best based on AIC, BIC, and high log-likelihood values, offering a good balance of fit and complexity. The ARMA-EGARCH (1,1) GED model is noted for effectively balancing simplicity and fit while capturing volatility and asymmetric effects. However, all models show limitations in fully capturing volatility dynamics and maintaining parameter stability, particularly concerning volatility clustering. The ARMA-EGARCH (2,2) model consistently performs best across various statistical criteria, including AIC and BIC. Although it provides a robust fit, it has some limitations in serial correlation and model stability. This indicates the need for further model refinement and exploration to enhance forecasting accuracy and address intrinsic limitations. These findings are valuable for investors and policymakers in understanding stock market volatility modelling both in Nigeria and globally.
Impact of Financial Risk on Profitability: Evidence from Nigerian Deposit Money Banks
Authors: Bello Musa Muhammad , Isah Nasiru , Salihi Awaisu Adamu
Published: February 2025

The paper assesses the influence of financial risk on profitability of listed Nigerian Deposit money banks (DMBs). Profitability was proxied with return on assets (ROA), whereas financial risk as a predictor is measured with Liquidity Risk (LQR), Interest Rate Risk (IRR) and Operational Risk (OPR). The population of the study is all fourteen (14) Nigerian DMBs as at 31St December 2022 out of which twelve (12) DMBs were used for the analysis. Correlational research design was used, and data were generated from secondary sources, basically from the annual reports and accounts of twelve listed deposit money banks from 2013 to 2022. Descriptive statistics, correlation analysis as well as panel corrected standard error regression were utilized as tools of analysis for the study. The findings reveal that Liquidity risk and Operational risk has a positive and significant relationship with profitability measured by ROA of listed deposit money banks in Nigeria, while interest rate risk has a positive and insignificant relationship with profitability of listed deposit money banks in Nigeria. The positive and significant effect of liquidity risk on profitability means that listed DMBs are able to meet their obligations as at when due. Also, the result of operational risk on profitability indicates that increase in operational risk decreases profitability of listed DMBs. The positive effect of interest risk on profitability means that increase in interest rate increase profitability.
Role of Treasury Single Account in the Optimization of Public Sector Funds in Nigeria
Authors: Otusajo – Ahmad Oyelola , Yakasai Aminu Ibrahim
Published: February 2025

This study delves into the Treasury Single Account (TSA) and its role in the optimization of public sector funds in Nigeria. In the quest to obtain accurate data for this research project, primary data was gathered through a well-structured questionnaire designed to elicit responses from participants, thus fulfilling the prerequisites of this study. The population of the study is 80 staff of the Central Bank of Nigeria (CBN) and the Office of Accountant General of the Federation (OAGF). The survey was conducted through the administration of a structured questionnaire. Descriptive statistics and regression analysis were used in the study. The findings of the study revealed that the Treasury Single Account plays a significant role in optimizing public sector funds. The study concluded that TSA is significant in the optimization of public sector funds in Nigeria. For the purpose of efficiently managing and ensuring transparency and accountability in the utilization of public funds, the government of Nigeria ought to strengthen and consolidate on the gains of implementing the TSA system.
Impact of Human Resource Accounting on the Financial Performance of Deposit Money Banks in Nigeria
Authors: Oyaide Faith Afoke , Aminu Ibrahim Yakasai
Published: February 2025

This study investigated the impact of human resource accounting on the financial performance of deposit money banks in Nigeria. Specifically, the study examined the impact of staff remuneration, staff training, and the cost of healthcare on the financial performance of Deposit Money banks in Nigeria. The study adopted the ex-post facto research design. Data were sourced from annual published accounts of Deposit Money Banks listed on the Nigerian Stock Exchange for the period 2018-2022. Descriptive statistics and correlation were used in the analysis of the data. Panel analysis was further used to test the hypotheses at the 5% level of significance. Findings from the investigation revealed that staff remuneration and the cost of health care and safety have no significant effects on EPS, while the cost of staff training has a significant effect on EPS of the sampled listed deposit money banks. The study, therefore, recommended the need for staff remuneration to be improved so that banks’ staff can put in their best to achieve better performance.
An Assessment of Public Sector Accounting in Kano State: Issues, Challenges and Way Forward
Authors: Sunusi Mansur
Published: February 2025

This study examines the assessment of public sector accounting in Kano State, highlighting the key issues, challenges, and potential solutions for improving its effectiveness. This study identifies persistent problems, including an inadequate financial management system, a lack of skilled personnel, delays in financial reporting, and weak enforcement of regulations. A descriptive survey research design was adopted to source data using a structured questionnaire. The target population of the study is made up of fifty (50) respondents, which include public sector accountants, financial officers, and auditors. The self-developed questionnaire using a 4-point Likert scale was used. The instrument was validated by two experts. The reliability coefficient of 0.81 was obtained. Fifty questionnaires were developed and administered, out of which 44 were filed and returned, which makes 88%. It was concluded that inadequate financial reporting and a lack of skilled personnel are the key issues of the Kano state public sector. The study recommends, among others, that the state government should adopt and implement International Public Sector Accounting Standards (IPSAS), moving from cash to accrual-based accounting. This ensures a more comprehensive and transparent representation of the state’s financial position.
Representaciones sociales de masculinidad en profesores varones indígenas del norte del Estado de México
Authors: Cruz Hernández Jorge Luis , Nicolás González Isabel , Martínez Monroy Xóchitl Vanessa
Published: February 2025

Actualmente, las políticas educativas internacionales y nacionales sugieren la incorporación de la igualdad de género en los planes educativos, debido a la violencia estructural que sigue reproduciéndose en las instituciones. Esto implica que se redoblen esfuerzos para cumplir con el objetivo 5 de la Agenda 2030, vinculado con el género. Sin embargo, hay especialistas que abogan por la inclusión del tema de las masculinidades, ya que el estudio y reflexión sobre los hombres es fundamental para comprender las relaciones de poder y resistencia que se producen dentro de la cultura patriarcal. Por lo tanto, el objetivo de este trabajo es conocer el significado de la masculinidad en el discurso del profesorado varón del sistema indígena, de la zona norte del Estado de México, con la finalidad de reflexionar acerca del impacto que ha tenido el tema del género en su vida profesional cotidiana. Con base en la teoría de las representaciones sociales, se aplicó la técnica de redes semánticas y entrevistas cualitativas para develar el conocimiento colectivo. Algunos de los hallazgos sugieren que el discurso de la masculinidad hegemónica sigue presente, sin embargo, se visualizan destellos de alternancia hacia la igualdad, la justicia y el amor. Se concluye en la necesidad de abrir espacios dialógicos dentro de la Universidad para afianzar los síntomas coyunturales de época asimilados en el profesorado.
The Effect Of Asset And Liability Management On Stability And Profitability In Islamic Banks
Authors: Darmawan Darmawan , Qodhari Dafelia
Published: February 2025

This study analyzes the relationship between Asset Liabilities Management and stability and profitability in Islamic banks. The purpose of this study is to assess the effect of asset and liability management and identify challenges and opportunities in asset and liability management in Islamic banks. The assessment of asset management in this study is projected by NPF, while liabilities or liquidity uses FDR. Regarding stability and profitability, this study is projected using CAR and ROA ratios. This research is quantitative and uses E-views software version 12 to analyze the data. The data was collected in the form of time series from the annual reports of Islamic Commercial Banks in the period 2013-2022, and the analysis method used was multiple linear regression with two models. Before analyzing the data, the researcher tests the classical assumptions to verify that the model meets the Ordinary Least Squares (OLS) assumptions. The results of regression and hypothesis testing show that NPF and FDR have a negative and significant influence on CAR. Furthermore, NPF has a negative and significant effect on ROA, while FDR has a positive and insignificant effect on ROA.
The influence of knowledge management, work-life balance, and affective commitment on public sector employee performance
Authors: Satrya Aryana , Pangaribuan Leviadi , Parasuraman Balakrishnan
Published: February 2025

This research investigates the impact of knowledge management and work-life balance on employee performance with the role of affective commitment as a mediator in the Indonesian public sector. Data were collected via an online questionnaire from 703 respondents who were Government Financial Institution (GFI) employees at the staff level with a minimum of one year of work experience. The questionnaire utilized a 7-point Likert scale measurement and data analysis was conducted using Structural Equation Modeling (SEM) techniques with Lisrel 8.8 software.The findings of the study indicate that knowledge management practices, work-life balance, and affective commitment positively and significantly influence employee performance. Additionally, affective commitment was found to partially mediate the direct relationships examined in this research. This study contributes to the field of Human Resource Management (HRM) by expanding the literature on knowledge management practices and work-life balance in the public sector, areas that have received limited research attention. Furthermore, this research offers novelty by investigating predictors of performance among public sector employees from Generation Y and Generation Z.
Implementing Sustainable HR Practices: A New Paradigm in Building Organizational Capacity to Address the Climate Crisis
Authors: Wiyono Darul , Setiadi Hedi , Tanjung Rinaldi , Julaeha Ela , Ambarsari Megie
Published: February 2025

This study examines the implementation of sustainable HR practices and their impact on organizational capacity to address the climate crisis in private universities in Bandung. The background of this research focuses on the importance of integrating sustainability into HR policies to enhance organizational resilience against environmental challenges. A quantitative method using PLS-SEM was employed to analyze data obtained from 882 individuals working at 138 private universities in Bandung. The sample consisted of 270 individuals, determined using Slovin's formula with a 5% margin of error, and was selected through stratified random sampling. The analysis results indicate that sustainable HR practices significantly affect organizational culture and managerial support, which in turn enhances climate resilience. The study concludes that integrating sustainable HR practices into the policies of private university organizations can strengthen their capacity to address climate change. The practical implications of these findings include the need for universities to adopt more comprehensive sustainability policies and support more active managerial involvement.
Towards Sustainable Ecotourism: Analyzing the Impact of Memorable Tourism Experiences and Tourist Satisfaction in Indonesia
Authors: Sari Niken Permata , Sari Utami Tunjung , Prastyanto Anjas Nugroho , Hadi Antonius Satria
Published: February 2025

This study aims to analyze the influence of Memorable Tourism Experiences and Tourist Satisfaction on Revisit Intention of tourists in Indonesia, especially in the context of ecotourism. With its diverse natural and cultural wealth, Indonesia has great potential to become a sustainable ecotourism destination. However, the sustainability of this sector requires a deeper understanding of the factors that influence tourists' intention to return. This study examines Destination Attractiveness, Service Quality, and Security Risk as the main determinants that influence tourist satisfaction and memorable tourism experiences. The methodology used involves collecting primary data with purposive sampling from 250 respondents who have visited ecotourism destinations. Data were analyzed using path analysis to test the relationship between variables. The results show that Destination Attractiveness and Service Quality significantly influence Memorable Tourism Experiences and Tourist Satisfaction, which in turn increases tourists' intention to revisit. This study provides important implications for destination managers and tourism industry stakeholders in developing effective strategies to increase tourist loyalty and support sustainable ecotourism development in Indonesia.
STRATEGIES TO IMPROVE EMPLOYEE PERFORMANCE THROUGH EMPLOYEE ENGAGEMENT, ORGANIZATIONAL CULTURE, WORK MOTIVATION, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE
Authors: Saing Bungaran , Eprianto Idel
Published: February 2025

This study aims to analyze the effect of employee engagement and organizational culture on employee performance in Bekasi by placing work motivation as mediation in a fit model. This study fills the research gap and requires repeated testing to assess the effect of employee engagement and organizational culture on employee performance from different perspectives. The research tools used is a quantitative cross-sectional study with a questionnaire for employees in Bekasi using Structural Equation Model with a fit mediation approach proving the role of the context. The study provides empirical evidence that employee performance is affected by employee engagement and organizational culture with work motivation and job satisfaction as fit mediations. The result of this analysis includes positive guidance, especially in encouraging employees through an active involvement with them and the existence of positive organizational principles that improve company performance.
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case
Authors: KURNIA PIPIN
Published: February 2025

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme has a considerable positive impact on Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly