bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Impact of Workplace Spirituality, Work-Family Conflict, and Loneliness in Work on Intention to Stay: Case Study on Women Employees in Indonesia
Authors: Febriani Rizki , Hasanah Siti Nur , Roz Kenny , Hakim Arif Rahman 
Published: May 2023

Purpose: This study aimed to analyze the relationship between workplace spirituality, work-family conflict, loneliness in the workplace, and the intention to stay among women employees in the Indonesian manufacturing industry. It is important to understand the factors that increase employees' intention to stay as an essential resource for the company's survival.

Design/methodology/approach: Women employees were selected as the study object due to their unique roles, perspectives on work and family, and emotional sensitivity. This study was conducted with a sample of 300 women employees manufacturing in Indonesia and used the Smart-PLS analysis method.

Findings: The results showed that workplace spirituality positively and significantly impacted the intention to stay but had a negative and significant effect on work-family conflict and loneliness at work. Work-family conflict positively and significantly impacted loneliness at work but could not mediate the effect of workplace spirituality on the intention to stay. However, loneliness at work mediated the effect of workplace spirituality on the intention to stay among women employees in the manufacturing sector in Indonesia.

Research, Practical & Social implications: The highlight the need to incorporate spiritual values in the workplace to increase employees' intention to stay. Additionally, companies should reduce work-family conflict and loneliness experienced by women employees at work.

Originality/value: This study identified the overwhelming influence of workplace spirituality, work-family conflict, loneliness at work, and intention to stay among women employees in the Indonesian manufacturing industry. Aside from being workers, women also have an important role in carrying out daily life. We examine the ramifications of these findings for research and practice.
Information Technology and its Role in Improving the Quality of Financial Control due to Corona Pandemic: the Jordanian Income Tax as A Case Study
Authors: Alrjoub Ashraf Mohammad Salem , Al-Qudah Laith Akram Muflih , Al-Othman Leqaa Naife , Bataineh Ashraf , Aburisheh Khaled Eriej , Alkarabsheh Faris 
Published: May 2023

Purpose: This study aims to examine the impact of information technology aspects and its role in improving the quality of personal income tax financial control in Jordan due to the corona pandemic

Design/ methodology/ approach: The sample of the study consists of (166) tax auditors and programmers from the Jordanian Income and Sales Tax Department, and a questionnaire is prepared and delivered to the study sample to accomplish the study's objectives. Improving the quality of financial control for the Jordanian income tax, and the results also indicate that the region is not a modified variable for the function of technical equipment and software in enhancing financial control quality.

Findings: As a result of the Corona epidemic's spread on the Jordanian income tax. While the area is a modified variable to reflect the role of networks and databases in improving the quality of financial control due to the Corona pandemic's influence on Jordan's income tax, the center has the biggest impact, followed by the north and then the south.

Originality: This study extends the use of data science technology, big data, and artificial intelligence, as these are required and effective tools for enhancing the quality of financial control and contribute significantly to attaining the fundamental goals of containing, stopping, and controlling the epidemic.
Using Crm Systems for the Development and Implementation of Communication Strategies for Digital Brand Management and Internet Marketing: eu Experience
Authors: Berestetska Olena , Iankovets Tetiana , Orozonova Azyk , Voitovych Serhii , Parmanasova Aisulu , Medvedieva Kateryna 
Published: May 2023

Purpose: The research aims to analyze the use of CRM systems for the development and implementation of communication strategies for digital brand management and Internet marketing based on the experience of EU countries.

Theoretical framework: Implementing the practice of using CRM systems to develop and fulfill communication strategies for digital brand management and Internet marketing plays a key role in the corporate sector. It is known that the quality of implementation of such a policy will directly affect the commercial result of an enterprise or organization. The problem of using CRM systems and the possibility of improving business processes, which involves the integration of most of the organization's internal processes into the CRM system's operating program, is to find effective means and mechanisms for setting up the marketing and operational work of the enterprise.

Design/methodology/approach: The study used scientific research methods, as well as data from official sources of CRM systems that are most popular in the EU.

Findings: The research aims to analyze the use of CRM systems to improve the quality of internal communication strategy. An equally important task is to evaluate the management of advertising campaigns and brand positioning policy in the selected business segment. The article analyzes the peculiarities of approaches to the use of CRM systems, as well as their application following the internal corporate policy.

Research, Practical & Social implications: The article analyzes the peculiarities of approaches to the use of CRM systems, as well as their application following the internal corporate policy. The key trends of modern CRM systems and the practices of their use are analyzed. This makes it possible to determine the competitive advantages in the market that a company gains after implementing CRM systems. The practice of developing the marketing activities of an enterprise or organization is outlined from the perspective of using CRM systems.

Originality/value: By using the available research results, the further practice of using CRM systems can be analyzed from the point of view of the development of the technological aspect of the integration of internal program components of the system into the operating activities of the enterprise.
Relationship of Cash Management to Profitability of Cement Companies Listed on the Lima Stock Exchange
Authors: Agurto Yessica Maryory Chura , Rodriguez Victor Hugo Puican , Delgado Freddy Manuel Camacho , Cruz Liliana del Carmen Suarez Santa , Ramírez Frank Bollet , Gavidia Merly Janet Fernandez 
Published: May 2023

Purpose: The general objective was to determine the relationship of cash on hand (COA) management on profitability in cement companies listed on the LSE from 2017 to 2021.

Theoretical framework: The theoretical foundations found and cited in this work, allowed to know at a global level the behavior of cash management in companies and how it is related to profitability.

Design/methodology/approach: A quantitative, longitudinal, basic, descriptive, and correlational methodology was used. Also, the financial positions of cement industry companies listed on the LSE for the period 2017-2021 are examined.

Findings: The findings revealed that overall liquidity, acid test, working capital, net working capital over total assets, accounts receivable turnover, inventory turnover and fixed asset turnover are related to ROA and ROE. In contrast, the ratios that are least related to the business because they reached a value above 0.05 are working capital, net working capital over total assets, inventory turnover and accounts receivable turnover.

Research, Practical & Social implications: cement companies were able to cope despite the significant challenges they faced before, during and after the pandemic; some needed additional capital, while others decided to obtain financial assistance.

Originality/value: It is essential that the organization's available cash is used and distributed correctly, according to the real needs that the company must cover in a specific period to pay its debts in a timely manner.
Enterprise Risk Management in an Uncertain Environment
Authors: Kulinich Tetiana , Andrushko Ruslana , Prosovych Olha , Sternyuk Oksana , Tymchyna Yurii 
Published: May 2023

Purpose: The issue of enterprise risk management in an uncertain environment is a priority for the corporate sector to ensure liquidity and value of financial assets and operations in the selected market segment.

Theoretical framework: The problem of enterprise risk management is to find an effective practice of using risk management systems that can minimize and prevent potential risks both internally and externally.

Method: The article aims to analyze enterprise risk management and outline the key means of ensuring the stability of commercial activities with possible optimization of the work of functional units. An important area of the study is the identification of modern practical risk management tools and means of optimizing corporate activities in the context of global economic instability.

Results and conclusion: The results of the study indicate the characteristic practices and comprehensive means of enterprise risk management to ensure its microeconomic stability. The prospects for risk management as a tool for ensuring it, as analyzed in the study, are constantly evolving and changing due to the emergence of innovative information technologies, which are one of the key tools for forecasting, modeling, and analyzing enterprise activities.

Search implications: Attention is paid to the issue of the current economic environment and the quality of financial resource allocation in an unstable global economic situation.

Originality/value: The obtained results of the study can be used by corporate institutions to improve their risk management policies and contribute to the stable operation of the enterprise even in the face of global uncertainty in the environment.
Bibliometric Review of Corporate Governance of Islamic Financial Institutions Through AI-Based Tools
Authors: Aspiranti Tasya , Ali Qaisar , Parveen Shazia , Amaliah Ima , Jalil Muna Abdul , Merican Farah Merican Isahak 
Published: May 2023

Purpose: Although corporate governance vis-à-vis Shariah governance (SG) has remained a cornerstone of research in Islamic financial institutions (IFIs), little is known about the themes covered by the plethora of studies conducted in this domain. Accordingly, this research aims to unpack the major themes covered in the literature on SG from 2007 to 2023 employing bibliometric analysis technique.

Design/methodology/approach: The evaluation of 440 published articles in Scopus is done through different analytical tools i.e., Gephi, VOSviewer, and Scholarcy (artificial intelligence-based research tool) to decode publication trends, outlets, performance, authors, and themes.

Findings: The findings elucidate the double-digit increase in the publication, Malaysia is the leading country, Journal of Islamic Accounting and Business Research is the most popular publication outlet, and the International Islamic University (IIUM) is the spearhead institution on SG research. Our results further reveal that SG research broadly covers four main topics; significance of SG, fundamental ingredients of effective SG, impact of SG on IFIs, and latent issues in SG.

Originality/novelty: This study contributes to strengthening the governance and management system of IFIs by identifying the novel research avenues.
The Efficiency and the Performance of the Logistics Global Supply Chain Activities to Vietnam Exportation: an Empirical Case Study
Authors: Xuan Tran Thi Thanh , Quach Pham Hong , Thinh Nguyen Van , Hoa Ta Thi , Tu Nguyen Thanh 
Published: May 2023

Purpose: This research paper aims to determine the factors affecting the efficiency and logistics performance index (LPI) of Vietnam's exports to foreign partners during 2018-2022 are due to the impact of the COVID-19 pandemic.

Theoretical Framework: Based on the primary factors affecting the efficiency and performance of global supply chain activities in logistics for Vietnam's exports, including practical impact and logistics results of enterprises in Vietnam. Based on the primary factors affecting the efficiency and performance of global supply chain activities in logistics for Vietnam's exports, including (1). Customs efficiency (speed, simplicity and predictability of customs clearance procedures) (2). Quality of infrastructure related to trade and transport, including Roads, railways, ports, airports, warehouses and information technology ...(3). The level of ease when arranging to transport import and export goods with competitive prices (costs such as warehousing fees, port fees, tolls ... ) (4). Capacity and quality of logistics service providers ... (5). Ability to track and trace shipments. (6). Timeliness of the shipment to the destination within the specified time limit. The practical impact and logistics results of enterprises in Vietnam.

Method: The panel approach allows the authors to explore the heterogeneity in data across countries. Fixed effects (FE) and random effects (RE) models were used to estimate the model. Then, the Hausman test is carried out to decide which model is appropriate. The data were collected from 240 observations from Vietnam and 80 major export partner countries of Vietnam.

Findings: The research results show that the cost, time and capacity of providing logistics services have the most significant impact on Vietnam's exports.

Practical & social implications: Overall, to increase the efficiency and logistics efficiency of enterprises. The Vietnamese Government needs to cooperate and propose ideas to partner countries to improve logistics activities for exports from Vietnam. Logistics is beginning to play an increasingly important role in the competitiveness of economies.

Originality values: This study also confirms the sustainability of the extended gravity model using OLS and RE methods by substituting different variables for the country's logistics efficiency and solving the endogenous problem in the model while applying the regression method to industrial variables. We find that an 1% improvement in Vietnam's logistics would increase Vietnam's exports by 1.443%, and an 1% improvement in a partner country’s performance would help promote Vietnam's exports to this country by 0.546%.
Industrial Procurement Management Efficiency Guidelines: Perform Excellence Through Organisational Change Strategies
Authors: Sukhawatthanakun Kanyarat , Roopsing Taweesak , Silpcharu Thanin 
Published: May 2023

Purpose: The objective of this research was to use structural equation modelling to illustrate guidelines for enhancing procurement management efficiency in the industrial business sectors.

Theoretical framework: The conceptual framework was developed based on relevant studies and incorporated elements from procurement excellence models established by renowned organisations, including McKinsey’s successful procurement operating model (2018), BCG’s five pillars of procurement excellence (2019), and PwC’s operating procurement model (2019).

Design/methodology/approach: This study utilised a mixed-methods approach, combining qualitative (in-depth interviews and focus group discussions) and quantitative (survey) research methods. The quantitative data was collected through a questionnaire consisting of four parts, which was administered to 500 executives from industrial businesses. The data was analysed using descriptive, inferential, and multivariate statistical techniques.

Findings: The guidelines thoroughly examined four key elements: organisational change, technology management, internal control process, and business alliance networks - influencing procurement management efficiency in Thailand. This analysis used confirmatory factor analysis, second-order confirmatory factor analysis, and structural equation modelling. After modification, the final model included 23 observed variables under six hypotheses and was evaluated using congruence evaluation criteria to ensure its effectiveness.

Research, Practical & Social implications: The researchers suggested that future studies focus on the specific characteristics of each industrial type, such as the automobile sector, food and beverage industry, or emerging S-curve and new S-curve segments. The future research results would allow for a more in-depth analysis of the unique factors that impact procurement management efficiency within each industry.

Originality/value: The findings suggest that the developed models can serve as valuable guidelines for industrial businesses looking to improve their procurement management systems and implement effective strategies. By adopting these models, businesses may enhance their profitability and optimise their use of resources, thereby improving overall efficiency.
Factors Affecting Credit Access of Individual Business Households in ho chi Minh City, Vietnam
Authors: Nguyen Thanh Nha , Huy Cao Tan 
Published: May 2023

Purpose: The study studies the factors affecting access to credit of individual business households in Ho Chi Minh City (HCMC), Vietnam. The authors proposed policy implications based on research results that improve access to credit for individual business households.

Theoretical framework: Access to formal credit can be understood in many ways. This article considers that access to proper credit is the ability of a customer to use the capital of a traditional credit institution based on meeting financial obligations - emphasizing the ability to repay both principal and interest.

Design/methodology/approach: The authors chose a mixed method to conduct the study. This is a suitable research method to answer the research questions raised. Mixed methods include both qualitative and quantitative methods. However, this combination is the implementation of interlacing, replacing the two approaches to solve each problem, the research design's specific goal. The authors analyzed Data from May 2022 to December 2022 in HCMC based on the EFA and CFA, using the structural equation model analysis (SEM) method with SPSS 20.0 software and Amos.

Findings: The article's findings showed five factors affecting access to credit of individual business households in HCMC, Vietnam. In particular, the loan procedure factor substantially impacts the five factors affecting credit access.

Research, Practical & Social implications: The study has provided empirical evidence on the factors affecting formal credit access by a linear structural model and provides evidence that factors such as the loan procedure affect traditional credit affecting access to credit.

Originality/value: The authors give some policy implications for state management agencies, credit institutions, customers, and mass organizations, such as increasing the role of local Government and increasing the ability to use banks, E-commerce, design new loan products to help individual business households access more formal capital, and at the same time, reduce black credit.
Research on the Evaluation Method of Enterprise Legal Risk
Authors: Guo Qingmei 
Published: May 2023

Purpose: Legal act is frequent in daily management of the legal behavior. Enterprises are facing all kinds of legal issues in all kinds of business activities, enterprises in the business, the process of the contract, shall be strictly in accordance with the contract rights and obligations to fulfill, but due to the enterprise internal and external some uncertain factors, these may lead to business and business contract cannot smooth realization factors, Enterprises may be involved in disputes, losses, thus forming risks.

Theoretical framework: After analyzing the factors that cause enterprise legal risk, this paper carries on the scientific classification and the characteristic boundary to enterprise legal risk.

Design/methodology/approach: This paper analyzes the system level of enterprise legal risk, uses the method of hierarchy comprehensive evaluation, studies the ideas and evaluation objectives of the evaluation system of enterprise legal risk.

Findings: The results of the study, the paper establishes the evaluation model of the enterprise legal risk, and gives a set of the evaluation system of the enterprise legal risk.

Research, Practical & Social implications: The study can reduce enterprise disputes and losses, thus reducing legal risks.

Originality/value: The value of the study realizes that the legal risk management measures of enterprises can be scientific, systematic and practical, and play a greater role in practice.
The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan
Authors: Aryan Laith I Abdallah 
Published: May 2023

Purpose: The aim associated with the current article is to examine the role of tax aggressiveness along with gender diversity on the corporate social responsibilities (CSR) reporting of the Jordanian listed firms.

Theoretical framework: The data of the selected firm has been extracted from the Jordan Stock Exchange from 2007 to 2018.

Design/methodology/approach: The Logit model has been executed because of the binary nature of the predictive variable of the study.

Findings: The results have indicated that tax aggressiveness along with gender diversity has positive along with significant linked with CSR reporting.

Research, Practical & Social implications: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future.

Originality/value: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future.