bluuebunny/crossref_metadata_2025 huggingface dataset:
Islamic Banking Institutions and their Role in Economic Development of Jordan
Authors: Soumadi Mustafa M. , Smadi Adnan A. Al
Published: June 2023

Purpose:  This study aimed to demonstrate the importance of economic financing at Islamic banks in the Hashemite Kingdom of Jordan.
 
Theoretical framework:  This study came to answer the following main questions:

What is Islamic banking finance, its meaning, and its characteristics?
What is the reality of Islamic banking finance in Jordan?
What is the impact of Islamic banking finance in Jordan on increasing investment and saving?
What is the impact of Islamic banking finance in Jordan in reducing inflation and unemployment?
What is the impact of Islamic banking finance in Jordan on the gross domestic product?
What is the main difference between Islamic banking and the conventional banking system?

 
Design/methodology/approach: The study measures several areas in terms of income, unemployment, inflation, investment, as well as gross domestic product during the period from 2015-2020, where the regression approach was adopted in order to measure the effects.
 
Findings:  The study showed no statistically significant effect of financing in Jordanian Islamic banks on the gross domestic product and inflation while it showed a statistical effect of financing in Islamic banks on the public commercial sectors, housing, and construction. The study also revealed that largest part of financing in Jordanian Islamic banks is directed toward construction and housing sector, followed by the public services sector to achieve the desired economic goals of Islamic banking finance.
 
Research, Practical & Social implications:  This study was limited to explaining the economic importance of Islamic banking finance in Jordan, and to some economic variables; such as gross domestic product, inflation, and unemployment.
 
Originality/value:  Study stems from the importance of financing provided by banks, where commercial or Islamic financing in banks considers one of the most important services provided to society, and accordingly this study hopes to present a practical vision of financing importance in Jordanian Islamic banks on economic development, and hopes to provide recommendations for Jordanian Islamic Banks.
Entrepreneurial Innovation and Quality of Service in the Sports Betting Sector, Bagua - Peru
Authors: Nachucho Moises Cueva , Estela Yesenia Yulisa Peralta , Rodriguez Victor Hugo Puican , Espinoza Jorge Luis Vargas , Delgado Freddy Manuel Camacho , Navarro Lilian Rocio Rimapa
Published: June 2023

Purpose: The objective was to determine the relationship between business innovation and service quality in companies in the sports betting sector.
 
Theoretical framework: Existing theory provided a great deal of knowledge on business innovation and service quality, but there is very little information on these variables together and with the dimensions that have been studied, which is why this research is very important because it contributes new knowledge to scientific research.
 
Design/methodology/approach: A mixed, non-experimental, grounded theory, basic, descriptive-correlational approach was considered, applying the interview to 06 managers and the questionnaire to 50 customers of the companies in the sports betting sector.
 
Results: The findings revealed that there is a connection between the variables, but with some dimensions it was necessary to accept the Ho.
 
Research, practical and social implications: To remain competitive in the face of increasing market demand, companies must take advantage of all opportunities.
 
Originality/value: Concluding that companies urgently need to have a competitive trend that allows them to increase the demand for the services they are offering, but for this, it is necessary to implement strategic management systems with emphasis on service, costs, technology, and the provision of services, since this allows in the long term to position the firm in the market.
Some Aspects of the Government Support Problems in Agricultural Sector in the Kyrgyz Economy
Authors: Mirlanbek Ubaidullaev , Maksuda Kenjeeva , Alimzhan Isirailov , Gulbar Alimova , Salmakhan Saryeva , Elvira Samatova , Mirlan Turdumatov
Published: June 2023

Purpose:  This article discusses current problems in the agricultural sector of the country's economy related needs for government support in a market-based management system, considering external and internal factors.
 
Theoretical framework: Article reveals problems associated with the lack of financial support, the timely solution, which could lead to great positive results in the whole country, in other words, it would give an impetus not only to the development of agriculture, but also solve a number of issues related to food security, exports, providing jobs, etc. various ways are proposed to solve the problems of government support using both foreign experience and the positive aspects in the domestic practice.
 
Design/methodology/approach:  Research relevance based on solving the problem of government support for the agricultural sector of the country's economy is one of the main priorities in modern society.
 
Findings:  If the market economic system to a certain extent denied the government dominant role (with the exception of providing conditions for development) and gave greater importance to the independence of economic entities, then the latest phenomena on the world market, and in general in the world community, prove the fact that no economic entity, including enterprises in the agrarian sector, are unable to carry out their economic activities without government support.
 
Research, Practical & Social implications:  Authors suggest a future research agenda and highlight the contributions made to agricultural economics sector.
 
Originality/value:  Research purpose is a deep analysis to identify the cause of problems related to the government support of agrarian sector in the country's economy, as the modern economic system proves the need for government support for development of both agriculture and agrarian sector of the country's economy as a whole.
Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia
Authors: Wahyuni Amalia , Nugroho Mulyanto , Murwato Ontot
Published: June 2023

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior.
 
Theoretical framework:  This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors.
 
Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents.
 
Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes.
 
Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors.
 
Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.
The Assessment of Company Performance Target Using Balanced Scorecard Methods
Authors: Bandono Adi , Nugroho Sukmo Hadi
Published: June 2023

Purpose: This study aims to determine the performance of a company by comparing the targets and company achievements to produce the final score of the balanced scorecard achieved.
 
Theoretical framework: This study discusses several theoretical frameworks which include Target Achievement, Company Performance and Balanced Scorecard theory along with company key performance indicators
 
Design/methodology/approach: This research is a descriptive study with quantitative and qualitative approaches using the calculation through the balanced scorecard concept for each key performance indicator in the four balanced scorecard business perspectives by comparing the targets and their achievements to produce the final score of the balanced scorecard achieved by the company.
 
Findings: The results of this study indicate that (1) The balanced scorecard achievement at Company A in 2020 is 4.15. This value indicates that the target achievement achieved by the company is slightly higher than the predetermined target. (2) Key Performance Indicators (KPI) determined by Company A in 2020 are (a) Financial perspective consisting of Profitability index, Return on Capital Employed, Return on Investment, Current Ratio reaching a cumulative Balanced Scorecard score of 1, 58. (b) Customer Perspective which is carried out by analyzing customer satisfaction which consists of physical evidence, reliability, responsiveness, assurance, and care to achieve a BSC cumulative score of 1.00. (c) Internal Business Process Perspective which consists of the innovation ratio and the compliance level ratio reaching the BSC cumulative score of 0.70. (d) Growth and learning perspective consisting of employee satisfaction, the number of employees attending education and training, education and training costs, the implementation time of 0.87.
 
Research, Practical & Social implications: The results are useful for decision makers in finance companies and other organizations on work culture in Indonesia because they show that the proposed practices have an important impact on organizational excellence.
 
Originality/value: The value of this study stems from its handling of one of the important sectors, namely the financial industry sector in companies, because this sector is considered the most important and effective in the process of corporate economic development.
The Effect of Compensation, Labor Insurance, and Old Age Guarantee on Employee Satisfaction in Government Institutions
Authors: Nugroho Sukmo Hadi , Bandono Adi
Published: June 2023

Purpose: This study aims to find out how the effect of compensation (X1), labor insurance (X2), and old-age insurance (X3) on employee job satisfaction (Y) in a government institution. Nowadays Government Institutions are trying to continuously manage the existence of their employees so that they can work better and can show good work performance so that the organizational goals can be achieved optimally. One of the steps that can be taken is by providing compensation to employees, as well as providing labor insurance and old-age insurance, all of which aim to make employees feel satisfied in working in an organization.
Theoretical framework: This study discusses several theoretical frameworks which include Work Compensation, Labor Insurance, Old Age Guarantee, Job Satisfaction and Government Institutions
Design/methodology/approach: The method used is survey research, which is a research method that takes samples from a population and uses a questionnaire as a means of collecting and processing data. This type of research is explanatory research, which is a study that explains the causal relationship between research variables through reliable hypothesis testing.
Findings: Based on the results of multiple linear regression analysis, the regression model equation Y = 30.458 + 0.430X1 + 0.270X2 + 0.262X3, meaning that compensation (X1), labor insurance (X2), and old-age insurance (X3) partially and simultaneously have an effect which is significant to employee job satisfaction (Y). The factor that has the most dominant influence on employee job satisfaction (Y) in government institutions is the compensation factor (X1), this indicates that the compensation factor (X1) is a factor of urgent need that must be provided by the government institutions to increase employee job satisfaction.
Research, Practical & Social implications: The results are useful for decision makers in Government Institutions and other organizations on work culture in Indonesia because they show that the proposed practices have an important impact on organizational excellence.
 
Originality/value: The value of this study stems from its handling of one of the important sectors, namely the Old Age Guarantee on Employee Satisfaction in companies, because this sector is considered the most important and effective in the process of corporate government development.
Strategic Policy Model for Management of Plywood Industry Using System Dynamic Methods
Authors: Reza Heru Kreshna , Gunawan Kazan , Nugroho Sukmo Hadi
Published: June 2023

Purpose: This study aims to obtain a strategic model for the arrangement of the Indonesian plywood industry after the monetary crisis with high uncertainty.
 
Theoretical framework: This study discusses several theoretical frameworks which include Strategic Policy, Plywood Industry, and System Dynamic Modeling.
 
Design/methodology/approach: This study was conducted covering the stages of collecting data and information, as well as the stages of Dynamic System Modeling.
 
Findings: The result of the study is the preparation of dynamic systems through formulation into dynamic sub-models, namely: plywood industrial production, sawn timber industry, chip mill industrial production, log raw material production for the wood industry, log economic contribution to the center and the region, illegal export logs, domestic and exports of the wood industry as well as financial feasibility of the plywood industry.
 
Research, Practical & Social implications: The results of the study are useful for decision makers in Plywood Industry Management on work culture of Indonesia fabricaton because they show that the proposed practices have an important impact on organizational company excellence.
 
Originality/value: The policies carried out in the plywood industry structuring strategy include a national plywood production limitation policy, a national sawn wood production limitation policy, and a cutting restriction policy in the form of the Annual Allowable Cutting in various combinations which are outlined in eight main policies scenarios and translated into 28 scenarios.
The Impact of the Corona Pandemic on the Marketing of Banking Services and its Reflection on the Result of Banks' Business
Authors: Altamimi Rami Abbas Hmeed , Shujaa Mokhaled Fouad
Published: June 2023

Purpose: The aim of this study is to examine the impact of the Corona pandemic on the ability of banks to market their services and its reflection on the result of their activity.
 
Theoretical framework: The research acquires its importance from the role and importance of marketing banking services and thus increasing their revenues, which is reflected in increasing their profits or reducing their losses, as well as the importance of shedding light on the impact of the Corona pandemic on this vital sector, through the weak ability of banks to market their services in the shadow of this pandemic.
 
Design/methodology/approach: The researchers used the descriptive analytical approach through the analysis of the income statement of the banks of the research sample for a series of years.
 
Findings: The results indicated that the pandemic had a substantial impact on banking services since there was a link between the pandemic's expansion and banks' capacity to sell their products. The epidemic also caused banks' levels of liquidity to fall, which had a negative effect on their capacity to extend credit and loans.
 
Research, Practical & Social implications: The study suggests that banks adapt their working practices by moving to electronic transactions for the delivery of financial services. So, in times of crisis, banks need develop new strategies for marketing their financial services. In light of the Corona pandemic, it offers ideas for how the banking industry should develop its methods of marketing its services.
 
Originality/value: The value of the study is important because banks should change their work methods by switching to electronic dealing in providing banking services. In order to face crises, banks should expand their investments in areas that are not significantly affected by crises.
How do Financial Literacy, Financial Management Learning, Financial Attitudes and Financial Education in Families Affect Personal Financial Management in Generation Z?
Authors: Bado Basri , Hasan Muhammad , Tahir Thamrin , Hasbiah Sitti
Published: June 2023

Purpose: This study aims to reveal how the influence of financial literacy, financial management learning, financial attitudes and financial education in the family on personal financial management in generation Z.
 
Theoretical framework: The influence of digitization is of course also felt by Generation Z as a generation that certainly has various needs, both consumption needs, clothing, internet quotas, education, and so on. and other personal needs. Financial problems can be faced by Generation Z when they are not or have not been able to manage their personal finances effectively, especially with increasing digitization in every aspect of life encouraging people to behave consumptively
 
Design/methodology/approach: This study uses quantitative research. The data collection method applied is through observation, questionnaires and documentation. The population in this study is Generation Z, and the sample is 54 respondents taken from students who are Generation Z. The data analysis used is multiple linear regression analysis.
 
Findings: it is shown that the simultaneous testing of the four variables (X) has a significant effect on personal financial management in Generation Z (Y). However, based on a partially significant test of financial literacy variables (X1), financial attitude variables (X3) and financial education variables in the family (X4) did not have a significant effect, while the other independent variable, namely financial management learning (X2) had a significant effect on Generation Z (Y) personal finance management.
 
Research, Practical & Social implications:  Based on the conclusion, the implications in this study are (1) it is expected that the Z generationcan further improve their financial literacy and attitude in order to carry out more effective personal financial management. (2) it is hoped that parents can provide financial education to their children.
 
Originality/value: (1) the characteristics of financial literacy do not have a positive and substantial effect on the personal financial management of generation Z. (2) The learning variables of financial management have a positive and significant effect on the personal financial management of generation Z.
Exploration of Studying while Working Part-Time Simultaneously with 15 Indonesian Students in Taiwan: A Public University Case Study
Authors: Soelistiyono Anitiyo , Chen Fei Chuan
Published: June 2023

Purpose: This study explores the experiences of Indonesian students studying while working at Taiwanese public universities.
 
Design/methodology/approach: Through a phenomenological research approach that utilizes face-to-face interview techniques, the personal experiences of 15 Indonesian students were recorded. As a student who conducts lecture activities while working, apart from having assignments from the place of study, students also have to face problems at work.
 
Findings: The findings from this study indicate that the main reasons from within and from outside students in carrying out learning and work activities are financial problems. Furthermore, when students devote less time to work, this causes students to divert their attention a little from the main task of learning.
 
Research, Practical & Social implications: From these study and work activities, students get a positive impact in the form of experience and a negative impact in the form of fatigue and problems with their time.
Persistence of Informal Credit in Rural Karnataka, India-Some Evidences from Primary Data
Authors: Mani Suresh , Goud P. Raja lingam
Published: June 2023

Purpose: The aim of the study is to examine the rural credit markets in Karnataka region in India. The rural credit structure in India consists of two sectors-formal and informal.  This study focuses on understanding farm credit and mixed households (households with farm and non-farm workers) in the rural economy in terms of socioeconomic status, credit structure, linkage, and so on.
 
Design/methodology/approach: A quantitative research approach and a cross-sectional research design were adopted in the study. Primary Data on 100 households collected from two villages in Karnataka India. An attempt was made to understand the difference between informal and formal credit between two villages using cross tabulation and percentage analysis.
 
Findings: The results shows the role of informal credit has declined, it still holds a large share in the rural economy. There is a significant difference between loans give agricultural and mixed households. The results showed that the interlinked credit transactions are less in the developed village, while such transactions are highly prevalent in the backward village
 
Originality/value: The study based on recent changes pertaining to credit markets in the rural Karnataka.
Improving Organization Performance Accountability Through Integrated Participatory Commitment
Authors: Kuswantoro Agung , Rachman Maman , Martono S. , Muhsin Muhsin
Published: June 2023

Purpose:  The study aims to analyze the influence integrated participatory commitment-based archiving on the accountability of archiving performance of Indonesian universities. Participatory commitment in the organization is lack of understanding, therefore examining factors to enhance organization performance through commitment is urgently needed.
 
Theoretical framework:  The job embeddedness theory suggests that employee commitment is influenced by the extent to which employees feel embedded in their job and organization, which includes factors such as fit with the organization and the availability of alternatives
 
Design/methodology/approach:  This study used a quantitative approach to understand variables relationship. The research subject is archivists in several Indonesia universities, 248 respondents were selected as sample. The research model was tested using SEM-PLS.
 
Findings:  The results point out that archival policy and archivists’ competence significantly impact archiving performance accountability through integrated participatory commitment. Archival funding and archival facilities have no impact and are not significant on archival performance accountability through integrated participatory commitment. The research indicate integrated participatory commitment is essential to develop archiving performance accountability.
Research, Practical & Social implications: Based on research result, the study suggest board of leaders is expected to design and produce a complete archival policy consisting of at least four archival instruments
 
Originality/value: The study found integrated participatory commitment is prominent factor to determine archiving performance accountability. The research fill the previous study gaps through job embeddedness theory.
The Impact of Soft Lean Management Practices on Green Innovation the Mediating Role of Absorptive Capacity: An Applied Study in the Manufacturing Sector in Jordan
Authors: AL-Bazaiah Sakher A.I
Published: June 2023

Purpose: This study aims to investigate the relationship between soft lean practices and green innovation in the presence of absorptive capacity as a mediating construct in the manufacturing sector in Jordan, which is thought to be a knowledge-intensive firm affecting the Jordanian economy.
 
Theoretical Framework: Lean practices are gaining popularity in studies and are also seen as a model for innovation, particularly in knowledge-intensive industries. These procedures have grown to be essential to a company's success, particularly in intricate and rapidly changing business environments.
 
Design/methodology/approach: All manufacturing companies doing business in Jordan make up the sample for this study. This industry was chosen because it is a knowledge-intensive industry that is a global innovation driver, setting it apart from other industrial sectors. 145 department heads, professionals, and knowledgeable employees from this company were randomly chosen to make up the study unit of analysis. The questionnaire's items were created using a review of the literature and all of the construct measures that had been tried and true in earlier research.
 
Findings: The results showed that soft lean practices and absorptive capacity are antecedent to green innovation and confirm that there is a significant and direct relationship between soft lean practices and green innovation, and an indirect relationship with absorptive capacity.
 
Research, Practical & Social implications: The analysis of lean practices' effects on green innovation hasn't received as much attention in the literature currently available on business as it has on the examination of lean practices' relationships with innovation and innovative performance. Few empirical studies have examined the moderating role that absorptive capacity plays in the relationship between soft lean practices and green innovation; however, absorptive capacity has been discussed as an intermediate construct in a few prior studies.
 
Originality/value: The findings offer valuable recommendations to managers for improving companies' absorptive capacity and green innovation. As a result, the current study examines the impact of soft lean practices on green innovation by absorptive capacity in the context of Jordan's manufacturing sector, which is home to some of the country's most successful and influential businesses in the country's knowledge-intensive industry.
Actual Strategies for Businesses Penetrating Foreign Markets in the Modern Economy: Globalisation Aspect
Authors: Kormakova Inna , Kruhlyanko Andriy , Peniuk Valeriia , Ursakii Yuliia , Verstiak Oksana
Published: June 2023

Purpose:  This article examines the theoretical aspects of businesses entering foreign markets within the context of globalisation. It highlights the challenges and opportunities presented by globalisation, focusing on the arrangement of companies and the strategic approaches adopted when entering global markets. The purpose of this study is to explore the impact of globalisation on businesses and identify strategies for successfully entering foreign markets.
 
Theoretical framework: The investigation is conducted within the framework of existing theories and research on globalisation, market entry strategies, and cultural and behavioural aspects influencing businesses' global expansion.
 
Design/methodology/approach: A qualitative approach is used, examining prior studies and research in the field, to analyse the factors influencing businesses' global expansion and the methods for entering foreign markets.
 
Findings: The results suggest that globalisation positively affects companies by expanding market opportunities. By examining the diversification of goods, works, and services offered by companies, the study identifies the prerequisites for successful foreign economic activity and the motives driving businesses' choice of market development strategies.
 
Research, Practical & Social implications: The findings contribute to a better understanding of the practical steps businesses can take to enhance their competitiveness in world markets. They highlight the importance of adapting to cultural and behavioural differences and selecting optimal strategies for market entry.
 
Originality/value: This study adds value to the existing literature on globalisation and market entry strategies by providing an updated perspective on the challenges and opportunities businesses face when entering foreign markets in the modern economy.
Asymmetric Impacts of Public Debt on Economic Growth: Empirical Evidence From Vietnam
Authors: Nguyen Dung Xuan , Nguyen Trung Duc
Published: June 2023

Purpose: The objective studies the influence of government debt on the expansion of the Vietnamese economy was the subject of the research presented in this article.
 
Theoretical framework: Most governments in developing nations have budget deficits due to excessive spending and inadequate revenue. When the government chooses to pay the budget deficit through borrowing, it incurs a liability known as public debt and public debt on economic growth.
 
Design/methodology/approach: In regression analysis involving time series data, if the regression model contains the variables' present values and the lagged values (past values), this model is known as the lagged distribution model. If the model's explanatory variables include one or more lagged values of the dependent variable, the model is called the autoregressive model. Nonlinear Auto Regressive Distributed Lag regression was applied.
 
Findings: The findings reveal that government debt has a considerable and disproportionate effect on sustained economic growth in the short and long run using a Nonlinear Autoregressive Distributed Lag (NARDL) model with quarterly data over twenty years beginning in 2000.
 
Research, Practical & Social implications: The results indicate a disproportional association between public sector debt levels and short- and long-term economic growth. The results are consistent with recent empirical studies showing a nonlinear relationship between some nations' public debt and economic development.
 
Originality/value: Government debt should support short- and long-term economic growth through funding production. Consequently, government debt should not burden the economy when the high amount of debt exceeds the capacity to repay.
Consumers' Perception of the Cause-Related Marketing Effects of Bank’s Participation
Authors: Tseng Cheng-Jui , Tang Changjiang
Published: June 2023

Purpose: The main purpose of this study is to explore whether the Cause-Related Marketing effects of bank’s participation in public welfare activities will have a significant impact on consumers' purchase intentions. In this study, the consumer's perception of the marketing effect of good causes is tested by the experimental design method.
 
Theoretical framework: The "Cause-Related Marketing", which combines business objectives with social responsibility of, has become a global trend in recent years.
 
Design/methodology/approach: A questionnaire was distributed in front of the bank in the form of a questionnaire, and a total of 254 valid samples were obtained. After the test-taker read the DM advertising, they filled in the answer that best matches the question behind it.
 
Findings: According to the data analysis results, we discover that there are significant differences between genders in the marketing effect or purchase intentions of the good cause. In addition, the bank's donation magnitude shows a significant positive relationship with the effects on the cause-related marketing for consumers.
 
Research, practical and social implications: If a bank engages in public welfare activities, it will be more possible to attract consumers to have the interaction intention than the one which does not engage in public welfare activities.
 
Originality/value: This study manipulates two independent variables of whether banks engage in public welfare activities and donation magnitude, and establish four different experimental scenarios by designing good-related marketing direct mail (DM) advertising.
Entrepreneurial Marketing: Improving the Marketing Performance of the Creative Industry in the Embroider Stitching Sector in West Sumatra
Authors: Rahmidani Rose , Susanti Dessi , Armiati  , Vrista Yuhendri Leo
Published: June 2023

Purpose:  This study's goal is to ascertain how entrepreneurial orientation and market orientation affect Micro Small and Medium-sized Enterprises’ marketing performance (MSMEs).
 
Theoretical Framework: Entrepreneurial Marketing is used to empower the creative industries as marketing and entrepreneurship are crucial in driving innovation, introducing new products, creating new ventures, and promoting economic development - all of which are key activities in the creative industries.
 
Design/Methodology/Approach: To achieve the objectives of this study, the quantitative approaches were utilized. The population of interest was Micro, Small and Medium-sized Enterprises (MSMEs) engaged in Embroider and Stitching located in West Sumatra Province, and a purposive sampling technique was employed to select the sample for this study. Multiple statistical techniques were employed for data analysis, including SPSS and Partial Least Square (PLS) for Structural Equation Model (SEM) analysis.
 
Findings: The study's results indicate that Entrepreneurial Orientation has a positive impact on Marketing Performance. Additionally, Entrepreneurial Orientation has a positive impact on Market Orientation, and Market Orientation has a positive impact on Marketing Performance. Furthermore, Entrepreneurial Orientation has a positive impact on both Market Orientation and Marketing Performance.
 
Research, Practical, and Social Implications: This study offers theoretical and practical implications for improving the marketing performance of the Embroidery and Stitching industry in West Sumatra Province by applying Entrepreneurial Marketing, through the integration of local cultural values, it is expected that the competitiveness of the region will improve. The expectation is that government policy programs will subsequently stimulate the creative industry's growth in West Sumatra Province.
 
Originality/Value: This study examines the impact of Entrepreneurial Marketing on marketing performance, while previous studies have examined its impact on the financial performance of SMEs.
The Impact of Good Corporate Governance (GCG) on Manufacturing Financial Performance: Evidence of Listed Companies on the Stock Exchange (IDX)
Authors: Riyadh Hosam Alden , Al-Shmam Maher A. , Rifqi Muhammad Rifauddien
Published: June 2023

The purpose: This research is to scrutinize the impact of the board of directors (BoD), the board of commissioners (BoC), the proportion of independent commissioners (PoIC), managerial ownership (MO), and the audit committee (AC) on the company's financial performance manufacturing financial performance from 2015 to 2019.
 
The theoretical framework: Composition from several variables which are Board of Directors (BoD), Board of Commissioners(BoC), Proportion of Independent Commissioner(PoIC), Managerial Ownership (MO), and Audit Committee (AC).
 
Design/Methodology/Approach: In this research, secondary data was used with a purposive sampling method to determine the number of samples. The number of samples obtained was 98 company data. Then, this study employed the multiple linear techniques. The tool utilized in this research were the Microsoft excel program and SPSS version 21.
 
The Findings: research revealed that BoD, BoC, and MO variables significantly influenced the company's financial performance, whereas PoIC and AC did not significantly impact financial performance.
 
Research, practical and social implications: This study attempted to highlight the impact of excellent corporate governance on company financial performance at (Indonesia stock exchange manufacturing listed companies) in latest years as well as to show things that can be done in improving the quality of the company by improving the financial performance of the company. Therefore,
 
Originality/value: The value of the study every company is competing to improve the quality of the company to achieve its goals and be able to compete with other companies through the GCG is a rule of good governance for a firm between various participants by managing resources economically, productively, effectively, and efficiently to achieve the organization's goals.
Guidelines for Evaluating the fair Performance of Personnel in the Manufacturing and Service Business Sector
Authors: Lamesawan Pheanpha , Silpcharu Thanin , Wattanakomol Sunee
Published: June 2023

Purpose: This study aimed to investigate a fair method for evaluating employee performance in the manufacturing and service sectors.
 
Theoretical framework:  This  research past concepts and theories that the researcher was able to summarize the guidelines for fair performance evaluation of personnel in the business sector have four components as follows: Evaluation Method, Support Factor, Assessor Characteristics and Data Insight.
 
Design/methodology/approach:The study developed into a structural equation model and conducted as qualitative research with in-depth interviews with nine experts. Tools for quantitative research were created, and a group discussion with 11 qualified participants was held to reach a consensus on the model's certification. Survey information from a questionnaire administered to 500 business owners or executives in charge of manufacturing and services was used for quantitative research. And hierarchical linear multiple regression using SPSS and Structural Equation Modeling (SEM) technique was used to test the study hypotheses.  
 
Findings:  The study adopts a confirmatory factor analysis to develop  the  structural  equation  model  through  data  collection  from   in the manufacturing and service sectors,  in Thailand
 
Research, Practical & Social implications: The study which enables employers to operate smoothly by receiving benefits or profits according to the objectives of that enterprise. It is achieved when the commandant and subordinates can work together effectively and achieve peace in the industry.
 
Originality/value:  This study   provides andoffersan   academic   reduce the turnover rate of  employee and fair performance of personnel the manufacturing and service sectors in Thailand.
Financial Technology and Bandura's Social Learning at Alabio Duck Farmers in Upper North River in Supporting Food Security to Realize Business Sustainability
Authors: Sadikin Abdurrahman , Astuti Rini Puji , Hayat Atma
Published: June 2023

Purpose: This study aims to examine the financial technology and Bandura’s social learning of Alabio Duck Farmers to support food security and realizing the business sustainability
 
Design/methodology/approach: Garfinkle Ethnometodology Methods is done by data triangulation and Focus Group Discussion (FGD) to reveal the regeneration breeding business and the implementation of financial technology concept.
 
Findings: The alabio duck breeders community in North Hulu Sungai District  understand  and apply the financial technology. The management regeneration is done by directly invites their children and nephews to cultivate alabio duck and taught it like in the Bandura social learning method and indirectly has supported the food security and economic resilience program in South Kalimantan.
 
Research limitations/implications: This research is done at duck breeder community in North Hulu Sungai District .  It has limitation of small samples.
 
Practical implications: Related government agencies should give counseling or training activities in financial technology, including the training in simple financial reporting for alabio duck farmers in North Hulu Sungai District to make the details of their financial position.
 
Social Implications: This research is is consistent with Albert Bandura's social learning. Management regeneration of Alabio farmers indirectly support the program of food security of the community and national economy.
 
Originality/value: The alabio duck breeders community in North Hulu Sungai District is not researched by the previous researcher. This is the first research to increase the comprehension and implementation of financial technology to compete with other duck breeders at local level in South Kalimantan and outside the Kalimantan Island.
Employee Productivity in the Covid-19 Pandemic Time in Improving Integrated Services
Authors: Soputan Grace Jenny
Published: June 2023

Purpose: Employee work behavior is all activities performed by employees in carrying out their duties work both individually and in groups. Activities performed by employees both individually and in groups are in the form of perceptions, attitudes, personalities, abilities and Skills.
 
Theoretical Framework: The data used in this study uses secondary data sourced from the Central Bureau of Statistics for North Sulawesi Province in 2011-2021. This type of research is quantitative research.
 
Design/Methodology/Approach: This study generally aims to obtain empirical data, and valid and reliable information about the influence of leadership effectiveness, reward, work environment, work behavior on employee service productivity.
 
Findings: The results of the analysis show that between reward and work environment has a direct positive effect, where the better the reward received by employees, the better the employee creates a conducive work environment, and vice versa, the less positive or bad rewards that employees receive, will result in a work environment that is not conducive.
 
Research Practical and Social Implications: To improve service productivity, it is necessary to improve effectiveness leadership. We recommend that leaders in the licensing service environment to carry out leadership tasks more effectively.
 
Originality/Value: Improve service productivity licensing in Manado City Government, it is necessary to improve in effectiveness leadership.
Differences in Perceptions Between Small Businesses and Large Businesses on the Effectiveness of HR Management in Achieving Business Goals: Based on Field Evidence
Authors: Setrojoyo Sudarmo Muhammad , Sutrisno  , Ng Suwandi , Darmo Ika Suhartanti , Astuti Nelly
Published: June 2023

Purpose: This study aimed to investigate how small and large businesses perceptions of the efficacy of HR management practices in achieving business objectives differ.
 
Theoretical framework: Using a questionnaire that measured five essential HR management practices, 100 small and 50 large businesses were surveyed: enrollment and choice, preparation and advancement, execution of the executives, remuneration, and advantages, and worker commitment
 
Design/methodology/approach: quantitative research uses numerical data and statistical approaches to identify patterns, connections, and links. This study compares small and large companies' HR management.
 
Findings: The findings also have practical implications for both large and small businesses, implying that large companies should maintain their advantage in HR management resources and methods and should instead invest in more formalized HR practices.
 
Research, Practical & Social implications: The study has theoretical implications for HR management, highlighting the need to adapt HR practices to the organization's specific context. Future exploration could inspect the actual results of various HR executive rehearses and the effect of external variables on HR board adequacy.
 
Originality/value: Overall, the study contributes to a better understanding of how small and large businesses perceive HR management's effectiveness in achieving business objectives.
The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual Model
Authors: Jasim Tabarak Ayad , Ibrahim Mohammed Abdullah
Published: June 2023

Objective: The research aims to define international financial reporting standards, in addition to showing their importance during historical development, for the purpose of adopting international financial reporting standards.
 
Theoretical framework: It is clarifying the international financial reporting standards. In addition to showing its importance during the historical development, for the purpose of adopting international financial reporting standards. As well as the theoretical framework for the quality of financial reports. The adoption of international financial reporting standards was also affected, then the impact of international financial reporting standards on the quality of financial reports was measured.
 
Method: The search relied on the deductive and inductive approaches, as the deductive approach was employed by studying the literature related to the subject of the research. As for the scientific aspect, the inductive, descriptive, and analytical approaches were adopted, as well as the statistical approach.
 
Results and Conclusion: Results of the practical application of the research showed that the adoption of international financial reporting standards instead of the unified accounting system for banks has affected the quality of the financial reports of some banks listed in the Iraq Stock Exchange. It is concluded from this that there is a lack of proper application of international financial reporting standards because of the unclear understanding of them and how to apply them. Iraqi commercial banks need to adhere to the effective and proper application of international financial reporting standards to avoid many issues and fundamental errors related to the presentation of financial reports.
 
Implications of the research: The adoption of International Financial Reporting Standards (IFRS) increases the possibility of comparing financial information, in addition to increasing the level of transparency and the quality of disclosure in financial reports. This means the application of standards reduces information asymmetry, therefore is reflected in the users of that information in decision-making.
 
Originality/value: The value of research comes from the importance of international financial reporting standards and their ability to provide quality and comparable financial reports between different companies and economic units, also the role of it for improving the quality of financial reports.
Analysis of Trade, Investment, and Global Value Chain on the Gross Domestic Product of Fisheries Sector in Indonesia
Authors: Sulistijowati Rieny , Yuliati Lilis , Komariyah Siti , Musaiyaroh Ati
Published: June 2023

Purpose:  This study aims to analyze the indicators that play a role in the Indonesian marine and fisheries sector's development (investment in the fisheries sector, trade openness, fisheries net exports, global value chain (GVC) and fish production) towards the gross domestic product (GDP) of the fisheries sector.
 
Theoretical framework:    The theoretical framework builds on the New Trade Theory (NTT), a sustainable ocean economy, and global value chains.
 
Design/methodology/approach:  The panel vector autoregressive (PVAR) method is used to achieve the research gols.  The data used is panel data for groups of provinces in Indonesia.
 
Findings:  The results of the estimated PVAR show that the investment of the fisheries sector has a negative and significant impact on the GDP of the fisheries sector, and GVC and fish production has a positive and significant impact on fisheries GDP. Whereas, Net-export and Trade openness have an insignificant impact on the GDP of fisheries.
 
Research, Practical & Social implications: There is a need for an effective maritime policy to reduce the environmental impact of the development of coastal resources and preserve the diversity of fish production to face future threats. This is due to the constraints of international trade in the form of information or communication, technology, and regulations.
 
Originality/value:   Research related to the effect of investment in the fisheries sector, trade openness, fisheries net exports, GVC, and fish production on the GDP fishery in Indonesia and the data used is panel data for groups of provinces in Indonesia have never been done by other researchers.