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This study aims to examine the effect of financial performance and transparency on profit distribution management with earnings management as a mediating variable in Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks for 2014 - 2019, with as many as 14 Islamic commercial banks. Determination of the sample using the criteria to obtain 10 Islamic Commercial Banks. The data used is secondary data, in the form of financial statements of Islamic Commercial Banks, with data collection techniques in documentation. The analytical method used is the Structural Equation Model – Partial Least Square (SEM-PLS) method. The study results indicate that Financial Performance, Transparency affects Earnings Management Financial performance affects Profit Distribution Management, while transparency does not affect Profit Distribution Management. Profit management can mediate financial performance and transparency of Profit Distribution Management.

This study presents the Job Demands-Resources (JD-R) model to investigate employees’ organizational commitment. The purpose of this study is to examine the effect of job demands and job resources on organizational commitment, as well as the mediating effect of work engagement, in the context of Indonesian state-owned enterprises. Data were gathered using a questionnaire from 115 employees of a state-owned enterprise. Partial Least Squares - Structural Equation Modeling (PLS-SEM) was performed to analyze data. Results of data analysis indicate the negative influence of job demands and positive influence of job resources on organizational commitment. Also, work engagement mediates the effect of job demands and job resources on organizational commitment. The results of this study give a contribution to both theoretical and practical viewpoints. At the theoretical level, this study contributes to the literature on organizational commitment theory and the JD-R model. From the practical viewpoint, the study findings offer insight for Indonesian state-owned enterprises management to enhance employees’ organizational commitment by considering job demands, job resources, and work engagement of employees.

Technological developments and pandemic conditions that limit people's movement have triggered an increase in the use of online shopping platforms. Therefore, it is necessary to analyze in more depth the factors that increase online purchase intention. This study aims to analyze the effect of website quality on EWOM and the effect of EWOM and receiver perspective on consumer satisfaction and brand image. An analysis was also conducted on the influence of satisfaction and brand image on online purchase intention. This research is a quantitative study using primary data from distributing questionnaires to 250 online shopping platform consumers. The data in this study were then analyzed using the SEM (Structural Equation Model) method with AMOS 24 software. The results of this study indicate that website quality has a significant effect on EWOM. Furthermore, the receiver perspective and EWOM have a significant effect on consumer satisfaction and brand image. Consumer satisfaction and brand image have a significant effect on online purchase intention.

Substance abuse is one of the most pervasive problems facing our nation, especially in the townships. Curbing this problem requires an integrated approach in which community stakeholders and society work together to improve safety by tackling the fundamental causes of criminality through mobilising state and non-state capacities and resources at all levels. This study seeks to assess the strategies and successes of community initiatives and circumstances that bestow on the path towards helping to fulfill the community’s aim to prevent and combat drug abuse. This study made use of a sample of 90 respondents 18 years and older who responded to the survey. A purposive sample of 10 staff members from the community-based organisations participated in oral interviews, while a simple random sample of 80 community members responded to questionnaires. Furthermore, secondary data sources were consulted to back up the claims that emerged from this study. While the study evaluated community strategies and documented some of the successes, including the rehabilitation of drug addicts, it also highlighted the lack of capacity of community organisations to make meaningful contributions in this regard. In particular, the lack of cooperation/collaboration and trust between the South African Police Service (SAPS) and the community stakeholders is a cause for concern that may hinder any efforts to combat drug abuse. This study, therefore, highlights strategies that require a collective effort from government stakeholders.

The increase of scandals involving non-governmental organizations (NGOs) has provoked concerns from the public for their accountability. In the case of Yemen, the NGOs receive financial support from both local and international donors. These organisations, however, are not obliged to disclose how they manage the donation funds, although the donors usually outline specific requirements on how the funds should be utilised. At the same time, the success of projects undertaken by the NGOs funded by the donors can help to enhance the organisation’s reputation and legitimize its activities to secure more funds. This study investigated the level of accountability practices in the Yemeni local NGOs. A questionnaire survey was sent to 75 active local NGOs. The findings show that the level of accountability practices among local NGOs is moderate. Most of these organisations evaluated the impact of their projects at their completion. However, they tend to avoid an independent assessment of any third party. They also restricted the local communities’ involvement in determining where and how the money of the project should be spent. This suggests that the local NGOs are more likely to be “seen” as being accountable rather than being accountable. A further improvement perhaps through policymaking is thus necessary to ensure effective accountability practices in funds management of the NGOs.

The study evaluates the effect of reverse logistics operational responsiveness on customer satisfaction in retailing. Data was gathered from 223 online shoppers and the data was analyzed using descriptive analysis to analyze the type of product return and the reasons for return while the effect of reverse logistics operational responsiveness on customer satisfaction was analyzed using multiple regression in accordance with the output of SPSS 21.0 Findings indicated that operational responsiveness in the reverse logistics process significantly influences customer satisfaction.

Making strategic decisions in a dynamic business environment has become a challenge for business people, especially in small and medium-sized enterprises (SMEs). Contextual knowledge gained in understanding the external environment is a factor that must be owned by every business person so that they gain a competitive advantage in increasing competition. This study aims to test the Entrepreneurial Performance model. The research was conducted on SMEs in West Java, in the city of Bandung. The sample selection was determined using the purposive sampling method and obtained 170 respondents as a sample. The analysis was carried out using the Structural Equation Model (SEM). The results of the study indicate the fit model after modification and produce an alternative model in the form of a correlation between Marketing Intelligence and Entrepreneurial Performance. Marketing Intelligence, Product Innovation and Competitive Advantage have a direct significant influence on Entrepreneurial Performance. Product Innovation partially has no significant effect on Competitive Advantage. This research is expected to contribute to SMEs in the city of Bandung to always have a good knowledge before making a decision. This knowledge includes an understanding of trends, media, competitors, and suppliers. The limitation in this study is also in its scope, which is only limited to a few SMEs in the city of Bandung. It is expected that future researchers will add samples and use other variables that can improve entrepreneurial performance.

This study aims to examine and analyze the influence of organizational environmental culture on employee performance mediated by Green Human Resources Management (GHRM) practice and job satisfaction. This study uses census sampling with 89 respondents taken from the employees of PT Bank KB Bukopin in Yogyakarta. The data analysis used in this study is Structural Equation Model (SEM) method using Partial Least Square (PLS) with SmartPLS 3.0 software. There are 6 hypotheses tested in this study for each construct and correlation, and the results indicate that all hypotheses are accepted. The results are: (1) Organizational Environmental Culture has a positive influence on GHRM practice in Bank KB Bukopin in Yogyakarta, (2) Organizational Environmental Culture has a positive influence on Job Satisfaction in Bank KB Bukopin in Yogyakarta, (3) GHRM practice has a positive influence on Employee Performance in Bank KB Bukopin in Yogyakarta, (4) Job Satisfaction has a positive influence on Employee Performance in Bank KB Bukopin in Yogyakarta, (5) Organizational Environmental Culture has a positive influence on Employee Performance mediated by GHRM practices, and (6) Organizational Environmental Culture has a positive influence on Employee Performance mediated by Job Satisfaction.

Cash(liquidity) management is at the heart of a firm’s financial management. It is a silver lining between the bankruptcy and the success story of a company. Therefore, this study intends to contribute some insights into cash management practices and how firms can use them to achieve sound financial performance. This study provides a comprehensive literature review on existing theories and cash management practices that are useful in decision making. After the analysis of the available literature, the study highlights important theories including trade-off theory (TOT), transaction model, precautionary measures, financial hierarchy, and cash flow theory. Furthermore, management practices such as stochastic cash management model, speeding up cash collections, centralization & decentralization of management, asset portfolio diversification, and cash disbursement are discussed.  The study suggests that a sound financial performance can be achieved through a hybrid approach and through adaptation and embracing innovations in cash management systems.

This study aims to analyze the effects of human capital and organizational learning on employee performance with innovation behavior as a mediator. This study is conducted at a privately owned bank in Gorontalo City with a sample of 92 respondents. Researchers use purposive sampling with data collection technique that is questionnaires in Google Form. Data analysis is performed using SEM-PLS (Structural Equation Modeling Partial Least Square) with SmartPLS software version 3.0. The results of this study indicate that (1) human capital has positive effect on employee performance and innovation behavior, (2) organizational learning has positive effect on innovation behavior, (3) innovation behavior has positive effect on employee performance, and (4) innovation behavior mediates the effect of organizational learning on employee performance but cannot mediate human capital on employee performance.

This research aims to know the effect of financial knowledge on firm performance; the role of financial behavior and access to finance as mediation and the role of financial risk attitude as moderation. The object of this research is the owner of small-medium enterprises, sector food and beverage in Malang. Data collection was carried out using a questionnaire of 150 respondents. Data analysis of this research uses partial least square (PLS). The finding indicates that financial knowledge has a positive and significant effect on firm performance; financial behavior mediates the relationship of financial knowledge dan firm performance; while access to finance doesn’t mediate the relationship of financial knowledge with firm performance. This research also found that financial risk attitude weakens the relationship of financial knowledge with financial behavior.

It remains unclear how lack of management succession planning relates to the collapse of 87% of the Tanzanian family-owned manufacturing businesses (FOMBs) after the first generation.  Also, the question of whether a firm’s background variables, namely; executive’s education level, business age, and business size, moderate the relationship between management succession planning and the survival of FOMBs remains unanswered. Therefore, this study investigated the relationship between succession planning and the survival of FOMBs, moderated by the firm’s background variables through the lens of resource-based theory as well as agency theory. A sample of 339 executives was randomly drawn from the FOMBs in Dar es Salaam city where the collapse of FOMBs after the first generation was revealed to be significant and surveyed using a structured questionnaire. Multiple linear regression was used as a quantitative data analysis technique with the support of SPSS as an analytical tool. Results revealed that management succession variables, namely; training the successor, successor involvement in business management and successor factors-work fit had a positive and significant relationship with the survival of FOMBs. However, the internal recruitment of the successor had an insignificant relationship with the survival of FOMBs. Therefore, management succession planning sustains the leadership pipeline and survival of the FOMBs through the involvement of the successor in business management, sufficiently training the successor, and handing over power to the successor whose competency and factors fit with the relevant work. The study contributes to an understanding of management succession planning variables and how they relate to the survival of family-owned manufacturing businesses. The study also provides a new conceptual framework on transgenerational management succession planning in the FOMBs.

Pandemic crises affect economic conditions both in terms of supply and demand. New post-pandemic attitudes and behavior patterns called The New Normal will change consumer behavior in the long run. The companies and manufacturers need to understand the changes in consumer behavior to maintain and increase market share. The study aims to examine the impact of the coronavirus pandemic on changes in Gen-Z behavior. The results explain and predict changes in Gen-Z behavior as reference material for marketing strategy design and a reference source for future research. This research uses a qualitative approach that is focus group discussion. The study was conducted in Indonesia in April 2021 with the younger generation as informants. This study specifically selected Generation Z as the target because this generation has unique characteristics and is currently the largest consumer. The results showed that the Covid-19 pandemic requires Gen-Z to adapt quickly and perform various activities that they usually do in digital ways, such as studying, working, shopping, physical exercise at home online. Covid-19, which has plagued the world in the long run where solutions are still not formulated, has Gen-Z with concerns about the future and health. Gen-Z becomes more concerned about physical health by paying attention to food intake and consuming more vitamins. To balance mental health, Gen-Z used online applications that are entertaining, such as online games, online concerts, and online recreation. Gen-Z's new behaviors and habits tend to consume more social media or apps that they can use to develop themselves.

The objective of the study is to assess how industry professionals perceive the implementation of flexible work arrangements (FWA) and what challenges are likely to enable or hinder its adoption in Indonesian companies. We conducted an intensive qualitative study for three months, guided by phenomenology, with 15 industry professionals representing multi-sectorial industries, as respondents. Laddered open-ended interviewing using two series of focus group discussions was employed. Thematic analysis was used to analyze the data. Our findings show that industry professionals are in favor of FWA due to the many benefits it could bring to the employees like work-life balance, health and safety, flexible hours, convenience and comfort, and efficiency in the utilization of office space facilities.

The paper aims to examine the effect of teachers' self-efficacy on job satisfaction. To deepen the study, literature was reviewed and theories were established. The study used the descriptive correlational research design. The total enumeration was the sampling design of the study. It used questionnaires to gather the data. The study found that the teachers' self-efficacy is very high along the three dimensions of teachers' self-efficacy which include self-efficacy in student engagement, instructional strategies, and classroom management. While teachers' job satisfaction was considered high, not very high along the two dimensions such as satisfaction with the work itself and personal growth and career development. Concerning the correlation, it was found that there is a significant correlation between teachers' self-efficacy and job satisfaction.

The article was based on an interpretive paradigm, which adopts a qualitative desktop review approach. Various document sources that inform 4IR and talent management within the local government context in South Africa were employed. The two cities of Johannesburg and Ekurhuleni were used as case studies to examine their talent management strategies in the 4IR. The analysis of documents has shown that the 4IR can enable accelerated delivery of services; increase access to services; improve community participation; and more significant social accountability. Nevertheless, some municipalities in South Africa do not have enough resources and skills capacity to implement ICT/4IR measures to improve services; hence managing talent in key technical jobs has become an impediment. The absence of institutional readiness among local municipalities is a huge deterrent to managing talent needed to drive service delivery in the 4IR. The study concludes that to achieve efficient public service delivery within the 4IR, local municipalities should retain talent to manage the digital technologies that demand skilled expertise. The article recommends the government develop policies that offer guidance to local municipalities on managing specified sets of talents that are deemed crucial to enhancing socio-economic development in the 4IR.

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

The present work is interested in the resonance of teacher commitment on students' academic commitment and consequently on their academic achievement. It aims to identify the determinants of the commitment of Moroccan teachers at the qualifying secondary level specifically in the Provincial Directorate of National Education of Tangier-Assilah (Morocco), in particular organizational commitment and professional commitment with repercussions on student commitment in its two dimensions: affective, cognitive and its extension on academic achievement. This article has discussed the conceptual and theoretical details as well as the problematic, the main hypotheses and the conceptual model of the research. Then, it has presented the results of the empirical study which is based on a quantitative methodological approach of a positivist hypothetical deductive nature. The data were collected by a questionnaire submitted by e-mail to our study population, which consists of 204 teachers and 380 students of the qualifying secondary level in 29 local public schools of the qualifying secondary cycle in the Provincial Directorate of National Education of Tangier-Assilah (Morocco). The result of our empirical study shows that the teacher commitment had a positive and statistically significant effect on student academic achievement through student engagement in local public schools of the qualifying secondary cycle in the Provincial Directorate of National Education of Tangier-Assilah (Morocco).

The goal of this study was to see how financial inclusion affects gender-based poverty in Nigeria. Commercial bank branches, deposits, and borrowers were the proxy for financial inclusion. The poverty index was used to measure poverty reduction. The World Development Indicator (WDI) and the CBN Statistical Bulletin 2021 provided the data for this study. Finally, the study included the years 2002 to 2019. Financial inclusion reduces household poverty in Nigeria, according to the study, which used a VAR estimate. The coefficients of commercial bank branches and commercial bank deposits were (-0.004) and (-0.008), respectively, indicating that they had a negative influence on poverty reduction. Furthermore, the study discovered that having access to credit through a financial institution was crucial in lowering poverty in Nigeria over the study period. As a result, the report recommends that steps to promote the rule of law, particularly contract enforcement and financial regulatory inspection, be implemented, resulting in more financial inclusion and a reduction in poverty and income gaps, particularly between men and women. The benefits of financial inclusion must be made more widely known, particularly in rural regions, through promoting financial literacy among the poor through education, advertising, and traditional institutions.

From various reviews about innovation, this article will discuss technology orientation and innovation capabilities through digital transformation 4.0 in small businesses. There is a need to examine the relationship between the two from a useful perspective about see toward using various studies related to technology orientation and innovation capabilities in the industrial era 4.0. This study aims to increase understanding of technology orientation and innovation capabilities in the context of small businesses through Digital Transformation 4.0 by reviewing the empirical literature. The articles presented can guide further studies related to technology orientation with innovation capabilities so that it can be easily understood by researchers and entrepreneurs among small businesses.