bluuebunny/crossref_metadata_2025_split huggingface dataset:
Voluntary Non-Financial Disclosure and its Impact on Corporate Environmental Responsibility in the Iraq Stock Exchange
Authors: Hasan Hasan adbulridha , Abdulkareem Suhair Kadhim , Khazaal Hasan Jameel 
Published: July 2023

Purpose: This Study aims to test the impact of voluntary non-financial disclosure on corporate environmental responsibility, In other words, examining the relationship between voluntary non-financial disclosure and corporate environmental responsibility.

Theoretical framework: The theoretical aspect of this study was covered by previous studies published in international journals related to voluntary non-financial disclosure and corporate environmental responsibility.

Design/methodology/approach: The main tool for data collection was the questionnaire, by surveying the opinions of 211 CEOs, certified accountants and academics In the Iraq Stock Exchange, the statistical program SPSS was used to analyze this data.

Finding: The results showed that voluntary non-financial disclosure has a positive effect on encouraging Companies to disclose environmental information and increase their responsibility in this direction.

Research, Practical & Social implications: This study explains the environmental responsibility of companies and clarifies the role of companies in addressing environmental issues as they have the economic and human capabilities to face these issues. This study also helps direct the attention of decision makers and users of financial reports towards environmental issues by increasing voluntary non-financial disclosure.

Originality: To the best of our knowledge, this study is the first of its kind at the local level, which discusses the impact of voluntary non-financial disclosure of companies listed on the Iraq Stock Exchange on the environmental responsibility of these companies.
Corporate Governance Stability And its Impact on the Quality of Accounting Information of Companies Listed on the Iraq Stock Exchange
Authors: Mahmoodi Rafiq , Zalaghi Hasan , Aflatooni Abbas 
Published: July 2023

Purpose: This research attempts to examine the influence of corporate governance stability on the accounting information quality.

Theoretical framework: Stability in different mechanisms of corporate governance can help companies develop coherent plans and strategies and achieve their goals. Multitudinous changes in factors such as ownership and management and monitoring institutions such as independent auditors and members of audit committee can make changes in the company's goals thus affecting the financial reporting quality as a means of accountability of corporate governance elements.

Methodology: The stability of corporate governance was measured using four criteria, namely managerial stability, ownership stability, independent audit tenure stability, and audit committee tenure stability. The statistical population includes the companies admitted to the Iraq Stock Exchange, and the research sample has been selected by the application of the conditions of the study variables to 55 companies in 2011 and 2020. In order to analyze the data and test the hypotheses, the statistical technique of multiple regression with panel data has been used.

Finding: This work shows that the first hypothesis is rejected and that the managerial stability is negatively correlated with the accounting information quality. Moreover, according to the results, the second hypothesis of the research is also rejected and ownership stability is negatively correlated with the quality of accounting information. The third hypothesis outcomes also indicate the rejection of the research hypothesis and the independent auditor tenure stability and the accounting information quality have a similar relationship. Accordingly, the audit committee tenure stability is not significantly correlated with the accounting information quality.

Research, Practical & Social implications: The results of testing the hypotheses showed that the greater the stability in the governance and monitoring elements of companies, the lower the quality of accounting information.

Originality/value: Prior studies have focused on one or more corporate governance criteria and measured their impact on the accounting information quality. It should be noted that none of the conducted studies have provided a model to identify the impact of corporate governance on the accounting information quality.
The Impact of Social Media and Innovation Strategy on the Marketing Performance of Small and Medium Sized Enterprises (Smes) in Bekasi City, Indonesia
Authors: Winarso Widi , Sinaga Jhonni , Syarief Faroman , Untari Dhian Tyas , Supardi  , Mulyadi  
Published: July 2023

Purpose: The aim of this study is to see how social media and new product development affect the marketing efficiency of micro, small and medium enterprises in the Bekasi area. Indonesia.

Theoretical Structure: This research was conducted using incidental sampling technique with a total sample of 100 respondents. Questionnaires are used as a data collection method to find out how much social media and product innovation affect the marketing performance of MSMEs in the city of Bekasi, Indonesia.

Methodology: The research method used is quantitative method, while the analysis used in this research is descriptive analysis with multiple linear regression models.

Results: The findings show that (1) the use of social media has a positive and significant impact on the performance of SME businesses, (2) innovation has a positive and significant impact on the performance of MSMEs.

Findings: limited use of social media and limited innovation.

Research, Practical & Social Implications: Studies on maximizing social media and innovation strategies play a very large role in the marketing performance of MSMEs in the city of Bekasi, Indonesia. This research is expected to motivate MSMEs in other cities to continue to utilize social media and innovation strategies.

Originality/Value: Research on the model of the influence of variables both from outside the company environment and from within the company simultaneously in the city of Bekasi Indonesia has never been done before by other researchers.
Risk Assessment Using Predictive Analytics
Authors: Alotaibi Eid Mohammed 
Published: July 2023

Purpose: This research paper uses design science methodology to develop and evaluate a predictive analytics model for audit risk assessment. This research therefore contributes to improving the accuracy and efficiency of audit risk assessment through predictive analytics.

Theoretical framework: This study involved developing and evaluating a predictive analytics model for audit risk assessment, with it being tested during the audit of a publicly listed Saudi company.

Design/methodology/approach: This study adopted the design science research methodology, which is a problem-solving approach that involves the creation of innovative solutions to practical problems. This methodology is particularly relevant for developing and evaluating predictive analytics models for audit risk assessment, because it provides a structured, systematic approach to the problem-solving process. In the context of this research paper, the design science research methodology was used to develop and evaluate a predictive analytics model for audit risk assessment.

Findings: The proposed predictive analytics model for audit risk assessment was found to be an effective tool for helping auditors to make informed decisions based on data analysis. The model accurately identifies high-risk factors associated with an organization, provides valuable insights for decision-making, and highlights areas of potential risk that may require further investigation.

Research, practical & social implications: Future research could explore several areas related to predictive analytics in audit risk assessment. One important area to investigate would be the impact of using predictive analytics on audit quality. The ethical implications of using predictive analytics in audit risk assessment and the potential biases that could affect a model’s accuracy are also important areas to explore.

Originality/value: This paper helps improve our understanding of how predictive analytics can be effectively applied to audit risk assessment and how design science methodology can be used to develop and evaluate predictive analytics models. Furthermore, this study provides insights about the effectiveness of predictive analytics for improving audit risk assessment, thus contributing to the existing literature on the topic.
The Role of the Holonic Manufacturing System in Achieving Product Quality: an Exploratory Study in the General Company for the Automotive Industry of Alexandria
Authors: Ali Suzan Abdul Ghani , Qasim Najla , Hussein Nashwan Hamdi 
Published: July 2023

Purpose: The aim of this study is deals with the methods that preserve the natural products and offer them at a cost while maintaining the quality of the products, which leads to the company’s production of profits.

Theoretical framework: This aspect has been prepared by referring to sources and references specialized in production management and total quality management, such as books, theses, theses, research and studies, including what is available in the library and others from the international information network, the Internet.

Methodology: The project was implemented in the implementation of a set of computer programs: (SPSS V25) / (Amos V25) / (Microsoft Excel 2010). The systematic literature review was built from the content analysis of papers from the Web of Science and Scopus database. The papers were analyzed from descriptive.

Findings: The results of the research bear the thinking of the departments about the most important element of production, represented by the labor force, as the success of the administrative teams Which represents the basic idea of ​​the component (Holon employees).

Research, Practical & Social implications: The study is the departments must adopt scientific and systematic mechanisms and methods in consolidating the culture of modern systems and adopting them according to what is scientific, even in preliminary and steps simplified.

Originality/value: A model was proposed to clarify the relationship between holographic manufacturing requirements and product quality through the use of statistical methods such as the Pearson correlation coefficient and the regression coefficient to clarify the correlation and effect relationship between these two variables.
The Mediating Role of Marketing Innovation Between Internal Social Media Utilization and Business Performance of Smes in Saudi Arabia
Authors: Alhamami Ahmed Abdullah , Hashim Noor Azuan , Hamid Roshayati Abdul , Hamid Siti Ngayesah Ab. 
Published: July 2023

Purpose: The usage of social media (SM) by small and medium enterprises (SMEs) received relatively less attention and the findings in the literature are mixed in terms of the effect of SM on SME performance. The purpose of this study is to examine the effect of SM utilization on SME business performance (SMEBP) in Saudi Arabia.

Theoretical Framework: Based on the resource-based view, this study proposed that SM internal utilization (SMIU) affects positively the SMEBP and marketing innovation (MI). MI is expected to affect the SMEBP and mediate the effect of SMIU on SME performance (profitability (PR) and business growth (BG).

Design/Methodology/Approach: The population of this study is the SMEs in Al-Riyadh city in Saudi Arabia. A simple random sampling is deployed. The data was collected using a questionnaire. A total of 451 respondents representing SMEs participated in this study.

Findings: The finding was derived using Smart PLS version 4. The findings showed that SMIU affected positively PR and BG of SME and MI. MI affected positively the PR and BG of SME and mediated partially the effect of SMIU on PR and BG of SME.

Research practical Implication: Decision makers are advised to deploy SM more effectively and to create a rewarding culture for innovative ideas to improve performance.

Originality/Value: This study helps to enhance the understanding regarding the role of marketing innovation and social media internal usage in improving the performance of SMEs in emerging economies.
The Role of Corporate Governance Principles on Improving Market Performance
Authors: Hajjat Emad Saud , AL-Tamimi Khaled Abdalla Moh’d , Obeidat Samer Fakhri , Jaradat Mohammad Sulieman , Wedyan Lu'ay Mohammad , Soumadi Mustafa Mohamed , Alomari Essam Hashem 
Published: July 2023

Purpose: The study aims to clarify the role of corporate governance principles on improving market performance at Jordanian industrial sector by measuring the governance principles through board of directors members size (BSIZE), number of independent members (BCOMP), existence of an audit committee (AUDCOM), and ratio of institutional ownership (InstitOwn) while the market performance represented in dependent variable has been measured through modern indicators in evaluating market performance; such as market value added (MVA), economic value added (EVA) and return on assets (ROA), which considered one of the traditional indicators in evaluating market performance.

Theoretical Framework: Due to the great role played by corporate governance on stabilizing financial markets, increasing the competitiveness of public shareholding companies by enhancing transparency, improving the financial performance of companies, and achieving a balance of interests between the company's management, shareholders, employees, creditors, and other related parties, which means reducing capital cost and the possibility of obtaining less expensive sources to finance company's future projects.

Design/Methodology/Approach: The study sample consisted of (70) industrial companies that formulate (79%) of study population, during the study period of year 2022

Findings: The study results showed a statistically significant relationship between the market value added ratio of institutional ownership and return on assets, and nonexistence of statistically significant relationship between the institutional ownership ratio and economic value added. On the other hand, study showed no statistically significant relationship between the financial performance of industrial companies’ measures and the independent factors of board of directors’ size, number of independent members, and the presence of auditing committee.

Research, Practical & Social Implications: The study relied on multiple regression analysis models to identify most important variables that govern companies’ performance.
The Halal Certification Essence in Manufacturer's Perspective (A Phenomenology Study)
Authors: Astuti Rini Puji , Armanu  , Wijayanti Risna , Yuniarinto Agung 
Published: July 2023

Purpose: The study aims (1) to explore the comprehension and implementation of halal certification essence from the producers perspective of MSMEs, and (2) to make the model to apply the halal certification essence to MSMEs.

Design/methodology/approach: This study used qualitative methods with Hussel's phenomenological approach. This research takes a setting in East Java. The data analysis is the Interactive Model Analysis from Miles and Huberman.

Findings: The results showed indicate that the comprehension and implementation of halal certification essence from a producer's perspective of MSMEs in East Java is still relatively low. There are many MSMEs do not have certificates even though they understand the importance of halal certificates. The phenomenon at MSME producers showed that theoretically the halal certificates refers to the first basis set by Islam, namely the origin of something created by Allah is halal and permissible.

Research limitations/implications: The samples and findings are exclusively to MSMEs that very supportive in determining informants and research clusters based on MSME industry groups

Practical implications: Local governments should conduct training or coaching on positive mental strength, financial management, financial management literacy, risk management training, promotion and marketing strategy training and tourism management training. These trainings need to be done in order MSMEs have the competence and the comprehension on halal certification as one of capabilities of a good promotion The strategy and marketing strategy

Social Implications: The training pattern should use a mentoring system by involving academics. The training to MSMEs should be done routinely. Training should be maintained properly at intervals, coordination and cooperation between the government and entrepreneurs.

Originality/value: The research originality is shown by the MSMEs comprehension and mapping of halal certification as well as models to implement the halal certification essence in form of MUI regulations, MUI supervision, producer aspects and increased awareness of MSMEs in essence halal certification to supports the development of MSMEs.
Organizational Justice on Employee Procrastination: a Moderated-Mediation Model of Job Satisfaction and Psychological Contract Breach
Authors: Sunarta Sunarta , Tjahjono Heru Kurnianto , Muafi Muafi , Prajogo Wisnu 
Published: July 2023

Purpose: This research aimed to explain: (1) the role of job satisfaction as a mediator of the effect of organizational justice on job procrastination behavior, and (2) psychological contract breach as a moderator of the effect of organizational justice on job satisfaction and procrastination behavior.. .

Theoretical framework:. Procrastination is the behavior of delaying starting work or tasks, or delaying completing a task that does not need to be postponed (Ferrari, 2023). Some people intentionally procrastinate for various subjective reasons, such as laziness or boredom. Delaying work due to this intentional element is often called procrastination (Ferrari, 2023). Most research on factors that influence procrastination behavior focuses more on individual factors; therefore, few include social relationship factors such as organizational justice and psychological contract breach.. Perceived organizational justice is one of the organizational factors that can be investigated from sociology and organizational behavior.

Design/methodology/approach: This research was conducted through a survey of 195 education staff civil servants at three state universities in Indonesia. The data analysis used AMOS 17.0

Findings: The results found that organizational justice did not directly affect procrastination behavior but through the mediation of job satisfaction. The psychological contract breach was proven not to moderate the effect of organizational justice on job satisfaction. This research was conducted on education staff with civil servant status in state universities

Research, Practical & Social implications: This research implication that an informal-unwritten work contract arrangement through a psychological contract will be effective according to the characteristics of the job and the organization. This study compares the effect of organizational justice on job satisfaction and procrastination behavior in the context of formal and informal contract arrangements.

Originality/value: This study was motivated by two research gaps. First, a study on the effect of organizational justice on previous procrastination behavior showed a low R-square of 0.292 (Karimi & Andam, 2016). The resulting very low R-square number indicated that the effect was weak, thus it is necessary to have other variables that mediate or moderate to improve the results. Based on behavioral theory, there is a need for research that examines the role of job satisfaction in mediating the effect of organizational justice on procrastination behavior.
Guidelines for the Growth of Smes in the Thai Sports Industry
Authors: Lakkhongkha Kritsana , Pornpundejwittaya Pairat , Silpcharu Thanin 
Published: July 2023

Purpose: The aim of this study is to examine the variable factor of the guidelines for the growth of SMEs in the thai sport industry and develop a structural equation model.

Theoretical framework: The concept of competitive advantage Porter (1980) stated that competitive advantage is a strategy to gain competitive advantage over competitors. The organization can differentiate from competitors in 3 aspects, namely cost leadership strategy; differentiation strategy and a strategy to focus on specific markets.

Design/methodology/approach: The mixed research methodology was employed by starting with qualitative research based on in-depth interviews with nine experts to create tools for quantitative research and conducting a group discussion with 11 experts to find a consensus on the model of this research.

Research, Practical & Social implications: The research is useful for small and medium-sized enterprises in the sports industry business development approach. Leading to creating a competitive advantage in Thailand and to international business.
Strategic Planning Model and its Impact on the Development of Micro-Enterprises in the Services Sector in Mexico
Authors: de la Cruz Edwin Chofo Ortega , Benavente Liliana de Jesús Gordillo , Rivera Carmen Guadalupe Juárez 
Published: July 2023

Purpose: The aim of this study is to offer the design of a strategic planning model for micro-enterprises from services economic sector in the State of Hidalgo, Mexico and measure its impact on their growth and development.

Theoretical framework: The research reviewed a variety of strategic planning models, which contributed in the design of this new model tailored to Hidalgo’s micro-enterprises from services sector, the main objective is to contribute to their growth and development. Larios (2016), refers to the strategic process sequential model as the set of activities which are conducted in a specific sequence in order to project the future of the organization and achieve their vision, Larios (2016), establishes that this model is made of three stages: designing, implementing and evaluating which is completed by adding conclusions and recommendations. On the other hand, the strategic planning model proposed by Stanton, Etzel and Walter suggests a logical sequence that combines strategic and marketing planning, establishing the specific route that the marketing department needs to follow (Chávez, 2017). A detailed description of the models reviewed during the research work is presented in the literature review section.
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Design/methodology/approach: The study applies a quantitave methodology with a non-experimental and transactional – correlational. A questionnaire with Likert scale of five points from totally agree to totally disagree, was given to managerial staff from the sample companies. The sample subject of study consists of 174 micro-enterprises from the services sector located in the State of Hidalgo, Mexico. The quantitative analysis conducted is based on inferential statistics, specifically multiple correlation analysis where the dependent variable is strategic planning and the independent variables are corporate philosophy, key internal factors, key external factors, SWOT analysis, situational diagnosis, objectives and strategic control (Hill y Jones 2015).

Findings: The research findings are that the dimensions that have a positive effect on strategic planning are; philosophy, internal factors, external factors, and strategic objectives. This was obtained after validating the multiple regression equation;