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The current Covid-19 pandemic has resulted in many hospitals in the world experiencing difficulties both in terms of management and infrastructure in providing services because the number of patients has increased in a short time. The human aspect has a significant role in hospitals, with the characteristics of various ages, education levels, position levels, and length of work. Menteng Mitra Afia General Hospital (MMA GH) is one of 144 hospitals in Jakarta that accepts COVID-19 patients and has had significant changes in terms of service and management. In this study, the authors succeeded in analyzing the influence of work motivation, work environment, and job satisfaction on Organizational Citizenship Behavior (OCB) and their impact on employee performance at MMA GH during the COVID 19 pandemic. Sampling method with a total sampling of 121 respondents from the population of employees who returned the questionnaire. The technical data analysis technique uses the Structural Equation Modeling, where the data processing uses the Partial Least Square (Smart-PLS) version 3.0 program. From the results of data analysis, it was found that work motivation has the most significant loading factor in its influence on OCB and employee performance, followed by Job Satisfaction and Work Environment. The conclusions that can be drawn from the results of data analysis and discussion are as follows: (1) Work Motivation has an effect on OCB (2) Work Environment has no effect on OCB (3) Job Satisfaction has an effect on OCB (4) Work motivation has an effect on Employee Performance (5) OCB has an effect on Employee Performance (6) Job Satisfaction has an effect on Employee Performance at MMA GH.

Public service offices are currently required to provide services effectively and efficiently. Therefore, technology plays a role in helping employees to be able to finish the job. The use of technology makes employees able to achieve high satisfaction and productivity. To be able to take advantage of existing technology, a collaboration between employees is needed through knowledge sharing. This study focuses on the context of the role of task-technology fit in mediating the relationship of knowledge sharing intention to employee satisfaction and performance. This is explanatory research was conducted through a  survey of  412 employees of the State Treasury Service Office (KPPN) in the East Java Province. The structural Equation Model (SEM) approach was used and 214 questionnaires were processed with WarpPLS. The results of this study indicate that knowledge sharing, intention affects task-technology fit (TTF) and task-technology fit (TTF) also has a significant effect on employee satisfaction and performance.

This study aims to examine the effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. This research is important because the users of financial statements give confidence to the auditors in providing information in the form of reports and opinions on the audits carried out. So that the resulting audit quality must meet the provisions of auditing standards. High audit quality will produce reliable financial reports as a basis for decision-making. The quality of this audit will be maintained if the auditor has adequate competence and follows the audit procedures that have been determined. The data collection technique used in this study was a questionnaire. The population used is all internal auditors of the Malang City Inspectorate and Batu City in East Java, as many as 50 auditors. The sampling method used in this study is the saturated sample method. The saturated sample method is a sampling technique when all members of the population are used as samples. Technical analysis in this study uses Moderated Regression Analysis (MRA). This study shows that competence and moral reasoning significantly improve audit quality. The more competent an auditor is, the more quality the audit will produce. In addition, the higher the moral reasoning possessed by an auditor, the better the quality of the audit produced. In this study, the audit time budget cannot moderate the effect of competence towards audit quality. While the audit time budget can moderate the effect of moral reasoning towards audit quality.    

There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).

Indonesia's development has not provided the optimum portion of the support to Micro, Small & Medium Enterprises (MSMEs), even though these MSMEs are the foundation of economic growth and as a supporter of the national economy of developing countries that are able to absorb up to 99% of the workforce, and are able to complement large industrial products in the local and local markets. The low government support makes MSMEs less empowered and less competitive in the global market. In this research problem, what is the role of Islamic economics and the green economy in increasing the capacity of MSMEs in order to advance the national economy? The limitation of the very cliche of MSMEs is the gap in accessing formal financial institutions in increasing capital, this is due to the weak management of MSMEs so that they are not bankable. Indonesia's financial inclusion as of 2019 was 76%, and 25% of it has not been served by formal financial services. This study uses a descriptive analysis approach, this study analyzes data obtained from secondary sources. The type of research used is based on a normative juridical approach. Normative juridical research is legal research that examines library data, including legal principles and legislation. According to the type of norm study research, data acquisition is sourced from literature research related to the problem being studied, such as books, laws, and others. The analytical method used is normative qualitative which examines and interprets and reconstructs the statements contained in the legislation. The theory used is the theory of people's welfare. The results of this study can be a recommendation and can be used by economic and financial policymakers in increasing the capacity of MSMEs based on sharia economics and making MSMEs the frontline in supporting national economic growth so that Indonesia advances without depending on foreign investment.

This research aimed to determine the effect of the membership programs on customer loyalty of “Kartu Aku” users at Alfamart Sunan Kalijaga Street, Malang City by involving customer satisfaction as mediating variable. This research employed a quantitative approach with a sample of 161 respondents determined by the Slovin formula. Data collection methods used a questionnaire. Meanwhile, the data analysis technique used SEM (Structural Equation Modeling) PLS, and the mediation test used bootstrapping with help of SmartPLS 3.3.3 software. The result showed that variable membership program had a significant effect on variable customer loyalty with t-statistics value 15,027, variable membership program had a significant effect on variable customer satisfaction with t-statistics value 14,391, variable customer satisfaction had a significant effect on variable customer loyalty with t-statistic value 2,818 and variable customer satisfaction significantly mediated the relationship between variable membership program and variable customer loyalty with t-statistics value 2,772.

The amount of e-wallet providers in Indonesia is so many, so there is intense competition between each e-wallet provider. The tighter competition for e-wallet, makes users not only loyal to one type of e-wallet and makes users switch brands or providers in using an e-wallet. This study aims to investigate the factors that influence e-service quality on e-loyalty mediated by e-trust and brand image. This research is categorized as explanatory research. Respondents in this study were users of the OVO e-wallet application in Malang City, determining the number of samples in this study using a purposive sampling technique with a sample of 200 respondents. The method of collecting data is using a questionnaire, the data is analyzed using PLS-SEM. The results showed that e-service quality had no significant effect on e-loyalty. E-service quality has a significant effect on e-trust, e-trust has a significant effect on e-loyalty. E-service quality has a significant effect on brand image, brand image has a significant effect on e-loyalty. E-trust and brand image can play a fully mediating role in the relationship between e-service quality and e-loyalty. OVO is expected to continue to maintain and increase e-trust because it is proven in this research that e-trust has the greatest influence on e-loyalty so that it can be a competitive advantage for OVO. Keywords: e-service quality, e-loyalty, e-trust, brand image.

Nowadays, the non-farm sector gives more attention and high expectations in reducing poverty in sub-Saharan African. Because participation of farm households in the none-farm sector out of their farm activities will play a great role to reduce poverty. Cross-sectional data were used to collect data in 2020 from farm household heads of 371 respondents with the mixed methodology to investigate the effect of demographic factors in none/off-farm economic activities on gender perspective in Ethiopia. In this study, we employ a Logistic regression model to explore the probabilities of household heads' participation in none/off-farm economic activities out of their farm. The result indicated, age and education level have a positive effect and statistically significant effect on increasing non-farm activities with the coefficients of 3.406, 1.956 respectively, confirmed that these variables should take into account in policy development to increase their impact on livelihood diversification. And Gender has a negatively significant on livelihood diversification. FHH is more participants in non-farm economic activities than MHH. Credit access does not contribute to increasing livelihood diversification instead; it contributes to agricultural specialization, not diversification. Surprisingly, family size has insignificant results in non-farm economic activities The outcome indicated it has its implications for the Ethiopian policy and strategy. The government should give more attention to the progressive aspects of non-farm economic activities to eradicate poverty. Whereas, decreasing its negative impact on poorer households by controlling obstacles of non-farm activities.

The purpose of this paper is to investigate and analyze the demographic bonus from the perspective of human capital in Indonesia. This research methodology uses qualitative methods and uses literature and documentation study techniques. This research data comes from secondary data sources, based on literature studies, and is analyzed descriptively qualitatively which emphasizes the use of scientific logic. The results of the study found that Indonesia is in a very good demographic bonus position, and is expected to be able to take advantage of the age structure, especially the portion of the productive age which has the potential to be the main driver of economic growth. Therefore, the government must have a supporting policy to encourage economic growth by having a strategy and implementing competency-based training (CBT) through the implementation of Deming's (1986) plan-do-check-action (PDCA) as a human resource development program that includes material for integrating technical skills and competencies in the form of skills, competencies, and the right point of view or character to make students become professionals. On the other hand, the government is expected to be able to create jobs and open up a wide work environment for young people, the workforce skilled as human capital.

This research was conducted to determine the effect of mudharabah and musharakah financing on net profit of Islamic commercial banks in Indonesia. This study uses the annual financial statements of Islamic commercial banks obtained from the Financial Services Authority and annual reports on the website of Islamic commercial banks for the period 2010-2019. The test results found that mudharabah financing had a significant effect on the net profit of Islamic banks, this also strengthened Islamic social responsibility of Islamic commercial banks. But unlike mudharabah financing, musharakah financing actually has a negative effect on the net profit of Islamic commercial banks, which means that the higher the Islamic bank distributes musharakah financing, the rate of profit will decrease which results in the weakening of Islamic social responsibility disclosure. It is recommended that Islamic banks exercise greater caution when selecting consumers for mudharabah financing, as this type of financing carries a higher risk but also a higher profit share if the financing is successful. This research has a limitation in that it focuses exclusively on Islamic commercial banks in Indonesia, although additional research might be conducted by sampling Sharia Business Unit and Sharia Rural Bank.

The purpose of this article was to assess the impact of financial market liquidity on international capital flows in emerging markets. Specifically, the research investigates the effect of bond market liquidity and stock market liquidity on foreign portfolio investments using data for five emerging African countries, being Egypt, Kenya, Mauritius, Nigeria and South Africa, for the period 2000 to 2020. The data was sourced from the Bloomberg and World Bank (WDI) databases. Panel data analysis (fixed effects model) was undertaken using three different liquidity measures: the effective spread; Amihud’s (2002) illiquidity measure; and market impact as measured by trading volume. Our findings revealed mixed results. It was found that stock market liquidity attracted foreign portfolio investments. Although bond market liquidity, as measured by the volume of trade, promoted foreign portfolio investment, it was different for the effective spread, as the higher the effective spread, the higher the inward FPI flows, and vice versa. Results on the effects of the bond effective spread on FPI show that as long as the bonds are above the investable grade, investors are not discouraged by the cost of trading. Our findings thus confirm that FPI inflows are predisposed on liquid and efficient host country financial markets. Further, the entrance of foreign investors in the host country’s domestic financial markets, leads to the enhancing of liquidity in the local market, thus increasing risk sharing between local and foreign investors.

The paper investigates whether financial literacy influences financial inclusion in Uganda on the premise that there are currently few to no studies that investigate this causality and the general lack of consensus on an appropriate measure for financial literacy. It uses data from the FinScope (2018) consumer survey on Uganda and applies Principal Component Analysis (PCA) to construct a composite financial literacy index of the adult bankable population (16 years and older). The index is then regressed - alongside other demand-side control variables, against a measure of financial inclusion using logistic models. Our measure of financial literacy significantly and positively affects financial inclusion in Uganda even in the presence of variables like age, gender, income, and education. Individuals who make financial ends meet, plan for their financial future welfare, seek financial advice, and are receptive towards technology, are 'ceteris paribus', more likely to be financially included than not. Technology and mobile money adoption enhance financial inclusion while more men are financially included than women. While the dataset is limited to demand-side variables of Uganda and cannot be generalised, comparative cross-country studies with robust datasets are needed to provide further insights. The paper advances a novel approach for measuring financial literacy for developing economies while contributing to efforts to standardize an international measure. It also provides empirical insights to support the notion that financial literacy should be addressed more holistically and recommends this approach for improving financial inclusion in Uganda and globally.

No organisation is ever static. For several reasons, each organisation reviews its aims and objectives from time to time. These reasons may be internally or externally driven. They could also be politically, economically and or socially motivated. Research has established that most of the attempts at bringing about change are based on the needs of employees and customers. Essentially, for the purposes of better management of employees and customers, human resource information systems (HRIS) are touted as the panacea for effective and efficient health sector service delivery. Focusing on South Africa, this paper used the descriptive literature review method to determine HRIS adoption issues within the health sector of South Africa. As an important sector in any growing economy, the health sector in our view benefits from a constant review of its mission. Within the context of South Africa, substantial emphasis is yet to be placed on health sector effectiveness. Elsewhere, in other regions and continents, research on HRIS adoption within the health sector suggests that its adoption is problematic but useful. The South African health sector is yet to fully embrace this technology and as a result is suffering from employee dissatisfaction, brain drain, and general maladministration. Investment in HRIS research is therefore instructive especially within the context of South Africa. What we have found through this review is that investing in HRIS is crucial; however, it requires thorough consideration for its funding, infrastructural support, and skilled manpower among others.

The purpose of this research aims to determine the impact of Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation (SiLPA) on Capital Expenditure as long as the implications to provincial government financial performance in Indonesia from 2011 to 2019. The province government financial reports from across Indonesia as population and in 2011 to 2019 as samples. This type of research is known as causal associative research, with quantitative descriptive analysis techniques, and Panel Data Regression Analysis with The Random Effect Model as the selected model, with secondary data including time-series data and panel data in 2011 to 2019 from The Supreme Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, and other official publications. According to the research results, R2 was 79.08%. Partially Local Own Revenue had a positive value and did not affect Capital Expenditure. Balanced Funds, Economic Growth, and Excess of Budget Calculation had positive values and an effect on Capital Expenditures. Simultaneously, Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation affect Capital Expenditure. Then Local Own Revenue, Balanced Funds, Economic Growth, Excess of Budget Calculation and Capital Expenditures simultaneously did not affect Financial Performance.

The improvement in the standard of living of citizenry is beyond lack of money but the poverty to access financial instruments and means to financial platforms. Such that lack of access to financial instruments and services is a major veritable channel for poverty amplification in the society. This paper examines the relationship between Mobile Money Operations (MMOs) and Financial Inclusion in the Niger Delta region of Nigeria. The paper also analysis the trends of the instruments of financial inclusion and MMOs in Nigeria from 2012 to 2019. The primary and secondary were data sourced and analyzed with the Net Balance Methods, Instruments of inferential and descriptive statistics. The survey results show a visual cycle of higher number of respondents with secondary school qualifications and less which have led to low income and an ineffective participation to mobile money and financial inclusions in the rural areas. We equally observed that poor internet and mobile networks, epileptic power supply, unclear economic policies among others are major setback for the insignificant relationship between MMOs and financial inclusion in the Niger Delta region. This implies that the growth of mobile banking and financial inclusions to facilitate financial system soundness and enhances economic growth and development required more motivations from institutions other than the financial institutions; as a ways of encouraging increased Nigerians participation. Base on the result the paper can assumes that the financial system has provided the needed instrument for citizen participation but the social and economic conditions of the country is the bottleneck for financial inclusions.

This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is listed companies on the Indonesia Stock Exchange (IDX), particularly on Mining and Consumer Good Industry sector for period 2016 until 2018. Using multiple linear regression analysis, this study documents that Independency of board commissioner has significant effect on manager’s activity in avoiding tax, however this study failed to document that independency moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance. In addition, this study find that financial distress and financial re-porting aggressiveness positively affect tax avoidance. This study contributes on two ways, first, it adds empirical evidence regarding the relevancy of board of commissioner’s independency as a measure of corporate governance mechanism to monitor managers’ activities in avoiding tax. Second, it also adds evidence that independence is unable to moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance activities performed by managers. In brief, this study implies that the independence of BoC, solely as a measure of corporate governance mechanism is less relevant in a current situation especially when the company facing financial distress conditions and managers’ aggressiveness in financial reporting. Managers should more pay attention to the discretion of tax avoidance activities particularly when facing financial distress condition. The results also imply that regulatory bodies, for instance, Stock Exchange Supervisory Board under the Indonesian Financial Services Authority should reconsider or reformation the concept of independence of Board Commissioners.

This study aims to examine the Job Creation Law No. 11 of 2020 which contains the interpretation, position, and implications of the Act on employment in Indonesia. The research method used is normative legal research, and the findings of the research are the Job Creation Law No. 11 of 2020 is considered to have tended to ignore labor rights. This law was formed and ratified as a labor law, which is still considered far from the wishes of the people who adhere to democratic principles. This is due to the lack of optimal community involvement in the drafting process so that this law has very implications for workers. For example, workers do not have a strong bargaining position in labor law in Indonesia. Therefore, it is necessary to develop a manpower law that is in line with the mandate of the Preamble and the 1945 Constitution as a basis for the government and parliament in making laws and regulations and at the same time providing legal protection, especially for workers or laborers and employers simultaneously in order to create a society that is prosperous, and evenly distributed both materially and spiritually.

The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

The article examines the Impact of Customer Satisfaction on the Business Performance of SMEs in Nigeria. The relationship between customer satisfaction and business performance is an important relationship for the development and growth of any nation's economy. The survey design method was applying for the study with its population being drawn from customers and staff in the organization with its outcomes results showing a greater significant relationship between customer satisfaction and business performance but recommended that financial supports to SMEs' will increase customer satisfaction. The survey research design was used as the data used in this research were collected from primary sources i.e. both primary and secondary sources. The primary data were gathered through the use of a structured questionnaire and about one hundred (100) questionnaires were administered to select registered SMEs for responses within. This study concludes that customer satisfaction in business is positively affected by business performance. As profitability is the ability of an organization to earn a return on the resources invested which remains the main key to measure the overall position and performance of the business enterprise.

This study aims to analyze the effect of executive characteristics and family ownership as a stimulus factor for tax avoidance and to see the existence of a political relationship as a moderating variable in the effect of executive characteristics and family ownership on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. In this study, the sample was determined based on the purposive sampling technique with the criteria that the sample company was manufacture listed on the IDX for three consecutive years from 2017-2019, published an annual report in the 2017-2019 period sequentially, did not experience delisting, was not a company the IPO in 2018-2019, did not experience any losses and did not have an ETR value of more than 1. The research sample was obtained from as many as 138 companies with 3 years of observation. This study uses multiple linear regression analysis (Multiple Regression Analysis) and Moderate Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results showed (I) executive characteristics had a significant positive effect on tax avoidance (II) family ownership had a significant negative effect on tax avoidance (III) political connections were not able to strengthen the executive's positive influence on tax avoidance (IV) political connections weakened family ownership on tax avoidance. This study can also show that the sample companies tend to comply with tax rules, they avoid sanctions and fines, and consider the risk of loss that must be faced by the company when proven to do tax avoidance.