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This review provides a comprehensive, step-by-step guide to the application of partial least squares structural equation modeling (PLS-SEM) for novice researchers. This is a conceptual and literature-based review that focuses on best practices and PLS-SEM literature. It highlights the rationale for using PLS-SEM, sample size, software tools, and essential metrics in PLS-SEM analysis. Drawing on best practices and recent literature, the review offers a framework for conducting and reporting PLS-SEM analysis. The review presents essential such as outer loadings, Cronbach’s alpha coefficients, average variance extracted (AVE), composite reliability, cross-loadings, Heterotrait-Monotrait ratio of correlations (HTMT), the Fornell-Larcker criterion, variance inflation factor (VIF), and redundancy analysis. Moreover, for more consistent results, the paper emphasizes on researchers to employ 10,000 bootstrap subsamples and Bias-corrected and accelerated (BCa) bootstrap in assessing the structural model. Insights regarding path coefficients, p-values, R-square (R2), f-square (f2), and Q-square (Q2),  are also presented. Furthermore, the review underscores the trade-off between predictive power and model fit when applying PLS-SEM. The presented practical insights alert novice researchers in avoiding common pitfalls and enhance the methodological rigor of empirical research that utilizes PLS-SEM. This step-by-step guide supports early-career researchers and contributes to the ongoing debates on improving methodological clarity and transparency.

This study aims to investigate the effect of employee motivation and employee engagement mediated by job satisfaction on job performance. This study employs explanatory research with a quantitative approach. The population in this study consisted of all employees of retail company X. The sampling technique used was saturated sampling, and the number of research samples was 150. Data was collected through surveys and documentation, and the instrument was tested using Likert scales. The data was analysed using Structural Equation Model Partial Least Squares (SEM-PLS) modelling. The results of this study indicate that employee motivation can increase job performance, while employee engagement cannot increase job performance. Furthermore, the findings revealed that employee motivation can increase job satisfaction while employee engagement cannot. Job satisfaction can increase job performance. Job satisfaction can mediate the effect of employee motivation on job performance, but it cannot mediate the effect of employee engagement on job performance. According to the findings of this study, Company X should be able to provide motivational stimulus to employees by increasing salaries and work incentives, as well as increasing training and developing employee skills, so that workers can work effectively and efficiently.

With the intensity of the Fourth Industrial Revolution, Artificial Intelligence (AI) is being widely adopted to perform key tasks in economic activities. The audit profession has also embraced AI in the performance of its function in carrying out activities like audits, oversight, and advisory functions. The application of AI has been met with acceptance, given its advantages in some quarters and with resistance/scepticism in some. Proponents table benefits such as improved sampling procedures, reduced labour, and time in performing audits, increased efficiency, and effectiveness (due to increased audit coverage) including improved audit quality. Opponents raise pragmatic concerns such as the violation of ethical principles governing the audit profession, potential biases (loss of employment) as well as the challenges of coordinating machine and human activities. The study has two objectives. Firstly, to explore the role of AI in the external audit function. Secondly, to evaluate the ongoing debates on artificial intelligence and external auditing and assess the implications of using AI in the external audit function. The study adopts a qualitative research approach, employing a critical literature review. The study will accentuate the controversies and convergences among researchers on the role and implications of applying AI in external auditing to bring to light possible research gaps that can be explored by future researchers on the subject area. Highlighting the potential externalities of using AI has both theoretical and practical implications.

The purpose of the study was to investigate the roles of entrepreneurship and small and medium-sized businesses in fostering local economic development. Based on this assumption, this conceptual study attempts to investigate the function of small and medium-sized firms in LED. According to studies, the entrepreneurial spirit of the SME owner is a significant determinant of a SME's ability to surmount survival challenges and achieve sustainable growth. The article also attempts to locate and establish the purpose of the study by identifying the barriers that small and medium-sized businesses encounter in their efforts to contribute to economic growth and offering potential solutions to these barriers. Due to inadequate infrastructure development and a lack of the fundamental capabilities to control and influence local economic growth, the study concludes that exceptional measures are necessary to overcome obstacles such as finance and service. The purpose of this study is to answer the research question of whether the emphasis should be placed on creating competent entrepreneurs, particularly among previously disadvantaged individuals, if the government's goal to leverage the SMME sector is to have any significant success. It was noted that the LED is essential but has not been utilized frequently. Using a qualitative thematic analysis approach, the study accessed data on both private and public spaces primarily through secondary sources. The qualitative investigation accessed the foundational literature via a sophisticated search. According to the study, small and medium-sized enterprises play a crucial role in the promotion of LED. The study concluded, among other things, that the local level of governance in South African municipalities is incapable of providing basic services and the necessary infrastructure.

In today’s technology and digital era, the main problem that can impact the life sector is the aspect of Human Resources with the expertise and competence of an employee. Organizational goals will be achieved, however, with advances in information technology, activities carried out by humans can be completed efficiently and effectively to obtain optimal results. This study aims to determine employees' service performance by linking several variables including digital competence, work-life balance, work stress, and emotional intelligence. This study used the PLS (Partial Least Square) analysis tool and the number of samples was 190 respondents. The study results show that digital competence has no effect on service performance but positively impacts work-life balance and stress. Moreover, emotional intelligence does not moderate the relationship between digital competence and work life balance on service performance but moderates the relationship between work stress and service performance. This research was conducted to determine the performance of employee services and the employees of PT. X were the object of analysis.

This study aimed to explore how soft skills development is done in higher education institutions (HEIs) by considering the roles of HEIs and students. The study used a mixed research approach comprising qualitative and quantitative methods. Qualitative data was collected from 16 students using semi-structured interviews. In comparison, quantitative data was collected using a standard questionnaire from 342 students pursuing management and administrative undergraduate programmes in one of the universities in Tanzania. Through questionnaires, participants were asked to rank soft skills according to their relevance to their careers. The top five most relevant soft skills identified were communication, leadership, decision-making, teamwork/orientation and problem-solving. In addition, participants self-evaluated their levels of soft skills. Findings demonstrate that students perceived to have more customer orientation, communication, decision-making, problem-solving, and work-ethic skills. Through qualitative interviews, participants narrated the role of HEIs in developing soft skills and their personal initiatives to acquire the skills. It was found that joining clubs and associations, taking leadership roles, reading self-development books, watching videos and attending soft skills training are initiatives that students use for soft skills acquisition.

The study aims to examine the effect of an innovative work environment on the innovative work behaviour of employees. To broaden the concept of the study, related literature was reviewed. The study used a descriptive assessment and correlational research design and the population of the study was all employees from the two colleges (DWCL and DWCV). The data was gathered through research questionnaires and used inferential statistics to analyze the data. The study found that the innovative work environment and innovative work behaviour are high but not very high. The ANOVA result suggests that there is a significant correlation between an innovative work environment and the innovative work behaviour of employees. It recommends that nurturing innovative work behaviour is to nurture an innovative workplace. The study recognizes its limitation and recommends further investigation concerning different dimensions of innovative work environments and their effect on work performance.

The attitude that employees have towards their job is well believed to have an influence on their performance. This study investigated the influence of job satisfaction on employees’ performance. Herzberg’s two-factor hygiene and motivation theory was used to explain employees' motivation for best performance. A cross-sectional survey design in the form of a structured questionnaire was used to randomly sample one hundred (100) employees of the University of Zululand, South Africa. Descriptive and correlation analysis were used to analyze the collected data. The findings indicate that job satisfaction does not influence employees’ performance. The study concludes that UNIZULU employees enjoy their roles despite the unsatisfactory benefits attached. In spite of the unsatisfactory level of benefits, they perform their duties effortlessly. This research contributes to research-based knowledge that will assist universities’ management in identifying the factors that will enhance employees’ performance.

Today is the era of digitalization. Nowadays, people prefer to attach their lives to social media presence on Facebook, Instagram, Twitter, YouTube, and LinkedIn. Hence, manufacturers and producers use social media tremendously in this digital era to reach customers with their products and services. Thus, social media marketing has become famous for businesses to promote their products or services, engage with their customers, and build brand awareness. The present study focuses on reviewing the mediating role played by several social media platforms to gain the interest of consumers. This paper also aims to analyze the necessity of social media marketing compared to other marketing communication and promotion forms. This paper helps the reader decide whether to depend on social media only for marketing purposes or whether there can be a choice of another means. Without analyzing the pros and cons, relying heavily on social media platforms for marketing is not always a good idea. The author employed a qualitative and descriptive method for constructing the paper. This paper will review the literature regarding social media marketing compared to other means, try to recommend, and shed light on selecting the right marketing platform by different marketers. The study's main findings demonstrate that measures should be taken to enhance responsible use and limit some of its harmful effects. Furthermore, in providing insights into whether social media marketing is a necessity or a choice, the author suggests that productive utilization should be the main priority for all, whether social media or other platforms.

Whether investors take into account a company's environmental, social, and governance (ESG) issues when making investment decisions (ID), how they interpret corporate reputation (CR) as a result of ESG issues, and whether CR mediates the relationship between ESG issues and ID are the goals of this study. The theory of planned behavior (TPB) and the signaling theory are the bases of the framework. The study was based on a questionnaire survey that received 599 responses from active retail investors in two Bangladeshi cities, Dhaka and Chattagram. The PLS path modeling method was used to analyze the data and test the hypothesis. The empirical findings reveal that corporate ESG issues considerably impact ID and that CR mediates this relationship. This study contributes to behavioral finance by offering empirical proof of the relationship between company ESG issues and investment decisions. By examining the indirect effects of ESG issues on ID via CR, this study contributes to the body of knowledge. It is therefore advised that strategic managers be required to use ESG practices as it builds reputation. At the same time, the government should create public policies, orders, and rules for upholding the ESG issues that contribute to the sustainable development of the capital market and the economy.

This study aims to explain the effect of product knowledge, brand image, e-WOM on purchase intentions for edtech products in Indonesia. Data were obtained using a closed questionnaire involving 230 respondents, from Indonesians who know about edtech startup products and are between 18 and 35 years old. The sampling technique used was convenience sampling. The analysis technique used is Structural Equation Modeling (SEM) and uses the help of the AMOS version 24 program. The results show that 1) product knowledge has a positive but not significant effect on purchase intention, 2) product knowledge and brand image have a positive and significant effect on e-commerce WOM, 3) brand image and e-WOM have a positive and significant effect on purchase intention. It was also found that e-WOM functions as a mediator variable from the effect of product knowledge and brand image on purchase intention. The effect of the e-WOM mediator is stronger than the direct effect of brand image on purchase intention.

The Covid-19 pandemic, a catalyst in embracing the online mode of learning, is one of the key motivating factors for a paradigm shift in curriculum development due to the increased focus and reliance on technology. For the effective education of tertiary students globally, a revised curriculum development integrated with the Learning Management Systems and other eLearning platforms or tools that support asynchronous learning play a key role. This study seeks to determine the influence of user experience and user interface design of e-learning platforms on learning experience in higher education. A systematic review of studies regarding usability of e-learning platforms at tertiary institutions was conducted to determine the common issues and successes. A snapshot of research over the last five years was used in a systematic review to determine the influence of UX/UI on eLearning concerning higher education. Using the ERIC and Google scholar databases of journals, and specific criteria for selection of publications, 25 articles were examined in this study. Findings indicate that focused attention on interface design and user experience of eLearning systems for effective learning is crucial.

Financial management for young entrepreneurs needs to be done because disciplined financial arrangements will be able to minimize the risk of uncertainty. Young entrepreneurs have problems with financial management behavior, that is knowledge and skills in managing finances which have an impact on financial decision-making. This study aims to see the effect of financial knowledge, financial attitudes, and personality on financial management behavior in young entrepreneurs in Malang. The approach used in this research is quantitative with an explanatory approach. This study's population is young entrepreneurs in the Brawijaya University environment. The sampling technique used purposive sampling with a sample size of 150 samples. The results of this study prove that partially financial knowledge has no significant effect on Financial Management Behavior. Financial attitudes have a significant effect on Financial Management Behavior, and personality has a significant effect on Financial Management Behavior in Young Entrepreneurs in Malang City.

This study examines the strengths and limitations of 22 published journal articles by conducting a systematic literature review. The review revealed that the qualitative approach was flexible, offered in-depth and detailed information, allowed the use of multiple data collection methods and minimised the chance of having missing data. The approach was found (i) to integrate human touch, was cost-effective and was indeed the only option in some cases of research problems; (ii) to be prone to researchers’ subjectivity, involves complex data analysis, makes anonymity difficult and has limited scope in its generalizability, and (iii) to make replication of findings challenging, and the findings may be influenced by the researcher’s bias. It is concluded, therefore, that researchers should take necessary precautions when using the approach to ensure that the weaknesses of qualitative research do not bar them from achieving research objectives.

This empirical study seeks to examine the effect of purchase intention within the scope of corporate social responsibility. Via the housing sector in Garden City in Sulaymaniyah City, Kurdistan Region, Iraq. For this study, the data was collected through primary sources using a survey questionnaire to collect data from 181 customers. The obtained data were analyzed using statistical tools like SPSS V.24. The results showed a relationship between corporate social responsibility and purchase intention. Following the recommendation, The Halabja Group should seek to increase corporate social responsibility by using the appropriate strategic direction towards achieving their goals, and that is by setting short-, medium, and long-term plans to achieve them.

Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure.

The aim of the study is to explore the impact of brand awareness, brand loyalty and brand attitude on purchase intention in online shopping. The study was quantitative in nature adopting the survey method. Due to the absence of a sampling frame, convenience sampling, a form of non-probability sampling was utilised a total of 253 responses well collected from Braamfontein, a busy business district in Johannesburg, South Africa. In order to test the proposed hypotheses, a unique conceptual model was developed in which brand awareness, brand loyalty, and brand attitude acted as predictors while purchase intention served as the outcome. Data analysis was conducted in SPSS 27 where descriptive statistics were produced as well as regression analysis to test the proposed hypothesis. Findings suggested that customers perceived brand attitude to have the strongest impact on purchase intention while the weakest predictor of purchase intention was brand awareness as far as online purchasing was concerned. Managerial implications emerged from the study and suggestions for further research were proposed.

Novice and experienced researchers may encounter numerous methodological challenges when it comes to data collection. Data have to be collected from the right sources using appropriate data collection tools to make research studies impactful. There are numerous data collection methods that researchers may use but not all methods are appropriate for all research studies. Choosing inappropriate research methods may result in invalid research findings and lead to erroneous conclusions. This means researchers have to carefully choose data collection methods to make their studies achieve their respective goals. This study intended to identify factors that researchers have to consider in choosing data collection methods. A systematic literature review was used to analyze 28 journal articles published between 2018 and 2022. From the analysis the study identified ten (10) factors that researchers have to consider in choosing data collection methods. These factors are; the research goal, the scope of the study, sample size, type of data, time and user-friendliness to the subjects. Other factors are research approach, safety and security of a researcher, the need for triangulation and theoretical framework. Before choosing methods for data collection, it is important to put into consideration these factors to increase the chances of achieving research objectives and answering research questions of research projects.

This study aims to determine the effect of earnings management on tax avoidance and the role of political connections in moderating those relationships. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. There are 234 samples out of 835 total observations, produced by using purposive sampling. This study was tested by using Multiple Linear Regression Analysis and Moderated Regression Analysis. The results show that earnings management has a significant positive effect on tax avoidance and political connections strengthen the effect of earnings management on tax avoidance. This research used several control variables as well, which are firm size, leverage, profitability, firm value, and firm age, and the results show that profitability has a significant negative effect on tax avoidance, the firm value partially has a significant positive effect on tax avoidance, while firm size, leverage, and firm age have no significant effect on tax avoidance.

Gen Z controls almost the entire population in the world with a total number of almost two billion people worldwide. This generation will be the largest consumer group in the world. In Indonesia itself, In 2020, Gen Z occupied the highest percentage of the population. Therefore, Gen Z is a potential target market that has a considerable influence on purchasing decisions. Based on the characteristics of Gen Z, who are digital natives, the use of social media is the right marketing strategy for consumers who are counted into Gen Z category. Promotional activities, as part of a marketing strategy, especially through social media require influencers as endorsers. This study aims to investigate the factors that influence the credibility attributes of social media influencers on the purchase intentions of Gen Z consumers. This study uses influencer credibility attributes (attractiveness, expertise, and trustworthiness) as independent variables that influence the purchase intention of Gen Z consumers with brand image as a mediation. This research is categorized as explanatory research. The respondents in this study were Gen Z who used Korean cosmetic products throughout Indonesia, the determination of the number of samples in this study used a purposive sampling technique with a sample of 210 respondents. The method of collecting data is using a questionnaire, the data is analyzed using PLS-SEM. The results showed that the three attributes of influencer credibility had a significant effect on the purchase intention of Gen Z. The three attributes of credibility had a significant effect on brand image, brand image had a significant effect on purchase intention. Brand image can provide a full mediating role in the relationship of influencer credibility to the purchase intention of Gen Z consumers. Local cosmetic industry players are expected to improve marketing strategies through online channels, especially social media by utilizing the right influencers as their endorsers, because it is proven in this study, credibility of social media influencers have a significant effect on the brand image of a product and the purchase intention of Gen Z consumers, so that the local cosmetic industry in Indonesia can compete with foreign cosmetic industries.