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This study examines the impact of Foreign Direct Investment (FDI) on economic growth in South Africa over the period 2000 to 2023. An Ordinary Least Squares (OLS) regression model was employed to assess the relationship between FDI inflows and Gross Domestic Product (GDP), while controlling for key macroeconomic variables. The findings reveal that FDI exerts a significant positive influence on economic performance, with a 1% increase in FDI inflows associated with a 1.93% rise in GDP. However, high inflation exerts a detrimental effect, with a coefficient of -1.99, highlighting the importance of macroeconomic stability. The analysis also indicates that trade openness contributes positively to economic growth, while political risk remains a substantial deterrent to investment, as shown by a coefficient of -3.11. These findings underline the importance of maintaining a stable political environment, managing inflation effectively, and enhancing trade liberalisation to maximise the benefits of FDI. Policy recommendations include strengthening regulatory frameworks and fostering trade openness.

The purpose of this paper is to systematically examine studies on the relationship between corporate governance, organizational culture and firm performance, with the aim of knowing the potential for future research. The literature search consisted of two steps: a random literature review and a systematic literature review. The methodology adopted in this article is a systematic literature review. The Organizational Culture variable is an opportunity for research which is thought to be able to strengthen the relationship between corporate governance and firm performance, ownership structure and Board Characteristics which can be used as a proxy for corporate governance using resource based theory (RBV), resource dependence theory and agency theory, where research related to governance is an issue that is still very relevant to research at this time. Practical Implications, the development of a conceptual framework using resource-based theory (RBV) and resource dependence theory has implications for researchers to study by including organizational culture which is thought to influence company performance. Future research can add or replace it with other more relevant variables, so that it can be empirically tested how the relationship between corporate governance and firm performance and the organizational culture variable as a moderating variable. Future research is expected to give contribution for policy makers, company managers and investors in understanding important factors in order to create a good corporate governance.

This paper aims to examine the effects of bank mergers and corporate governance to maqashid sharia performance. This study also aims to examine the effect of corporate governance as a moderating variable. In this study, the measurement of variables using Integrated Maqashid Sharia Performance Measurement (IMSPM) which includes dimensions consisting of faith (din), self (nafs), intellect ('aql), posterity (nasl), and wealth (mal). Data processing was carried out using SPSS Statistics 29 with the source data of bank financial statements before and after the merger. The data includes the financial statements of BNI Syariah, BRI Syariah, Bank Mandiri Syariah 2015 – 2020 and also Bank BSI 2021 – 2023. The results showed that bank mergers have a positive effect on maqashid sharia performance. However, the corporate governance variable consisting of the independence and remuneration of the Sharia Supervisory Board (SSB) shows that the independence of SSB has no effect on the maqashid sharia performance and remuneration SSB has a negative effect. Independence of SSB has no effect to maqashid sharia performance because SSB who are not independent or hold concurrent positions will have more experience due to their role in other Islamic institutions and banks. In addition, SSB remuneration has a negative effect because when viewed from the operational side, the high remuneration received by SSB will actually increase the burden on banks so that it has an impact on their maqashid sharia performance. Nevertheless, corporate governance variables both independence and remuneration of SSB  can strengthen the effect of mergers on maqashid sharia performance.

The implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises is very important as a basis for presenting reliable financial statements to gain public trust because the financial statements are written based on applicable accounting standards. The research population consisted of MSME players in Indonesia. The sample in this study was selected using purposive sampling technique. The research hypothesis was tested using SmartPLS 3.0 software with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results of the research showed that the use of information technology (IT), level of education, socialization of financial accounting standards for Micro, Small, and Medium Entity (SAK EMKM) and business age had no effect on the implementation of SAM EMKM, while accounting knowledge, the level of readiness of market participants, and taxpayer compliance were proven to have a positive effect on the implementation of SAK EMKM.

This study intends to examine the influence of ownership structure and political connections on tax avoidance using the Book Tax Differences (BTD) method. The data used is industrial entities registered on the IDX for the 2018-2022 period. By utilizing the proportional sampling method, the study sample that fulfilled the criteria was only 40 companies so 200 observational data were obtained which were used as the study sample. Panel data regression analysis is the chosen analytical method in this research which includes the Chow test, Hausman test, and hypothesis testing using Eviews as a data analytics tool. The test results imply that (i) government ownership negatively impacts tax avoidance, (ii) institutional ownership positively impacts tax avoidance, (iii) family ownership positively impacts tax avoidance, (iv) foreign ownership shows a non-significant positive impact on tax avoidance, and (v) political connections exhibit a non-significant negative impact on tax avoidance.

This research aims to analyze the impact of green credit distribution by banks on bank performance and identify factors that can influence green credit. The study utilizes data from 46 banks in Indonesia during the 2018-2022 period, by using the panel data regression method. The findings indicate (i) that green credit does not have a significant influence on credit risk, as measured by the NPL (Non-performing Loan). The distribution of more green credit allocations does not result in a decrease in bank credit risk. Additionally, sustainable business borrowers do not exhibit better debt repayment performance compared to the non-sustainable business category. (ii) In terms of bank profitability, green credit does not impact ROE (Return on Equity) and NIM (Net Interest Margin), but it does have a negative effect on ROA (Return on Assets). Banks that allocate a significant portion of their credit distribution to green initiatives tend to experience a decline in their profits. (iii) Bank size has a positive impact on the allocation of green credit, with larger banks dedicating a greater portion to the distribution of green credit. Larger banks possess more capital and extensive networks, making them better equipped to address potential risks compared to smaller banks. (iv) Meanwhile, government ownership and good corporate governance in banks do not influence the proportion of green credit distribution. The author recommends that the government make corrections to existing green financing programs, to cultivate a green credit ecosystem in Indonesia. One concrete step that can be taken is to support government-owned banks in becoming pioneers in the distribution of green credit in Indonesia.

This study aims to investigate and identify the current conditions regarding the role of Sharia microfinance institutions in developing MSME businesses. The community needs Microfinance institutions, especially low-income groups and small and micro-entrepreneurs who have yet to be reached by banking financial services, especially public banks. In providing loans to MSMEs, microfinance institutions must effectively educate and equip their clients with relevant entrepreneurial knowledge and skills. This research will use a qualitative approach with a case study method, which does not use statistical generalizations but uses logical generalizations and replication. Three Sharia microfinance institutions and sixteen MSME cases will be selected in this research. The research was conducted at Sharia Microfinance Institutions as providers of microcredit and MSMEs receiving microcredit in the Southern region of the Special Region of Yogyakarta, Gunungkidul, and Kulonprogo. This research will use three data collection methods, namely interviews, observation, and documentation, to maintain the validity and reliability of the data. Data triangulation is used to test the validity of the data. The data analysis process in this research uses two stages: descriptive analysis and case analysis. The findings of this research show hope regarding the promise of easy access to capital or funding sources as an effective tool for improving MSME business development through effectiveness, supervision, and guidance carried out by Sharia microfinance institutions. This change can be realized if the community has economic stability obtained through easy access to capital, increasing business income, and empowering the community to be ready to become entrepreneurs. It supports the development of a creative economy industry based on entrepreneurship and globally competitive ethics.

This paper aims to demonstrate the effects of company size, public accounting firm size, independence of the board of commissioners, size of the board of commissioners, and company risk on audit fees. The population used in this study are companies in the consumer goods industry sub-sector listed on the IDX in 2019-2022. Sample withdrawal using a purposive sampling technique with certain criteria then the data was analyzed by multiple linear regression. It is clear from the result of the analysis that the independence of the board of commissioners and the size of the board of commissioners have a positive effect on audit fees. While other variables such as company size, public accounting firm size, and company risk do not affect audit fees.

The growth of capital market investors and financial literacy has increased every year and investors in making an investment decision However, financial theory argues that there are psychological biases that can influence investors in making inappropriate investment decisions. This study aims to examine the influence and analyze Overconfidence, Loss Aversion and Herding Bias on investment decisions and Financial Literacy as a mediating variable. Financial Literacy is used as mediating variable in the relationship of Overconfidence, Loss Aversion. However Herding Bias variables on Investment Decisions. This study uses non-probability sampling techniques to as many as 163 investors stock in Yogyakarta as respondents. Findings/Results: the study shows that overconfidence, loss aversion and herding bias have a significant effect on investment decisions and overconfidence, loss aversion and herding bias are not mediated by financial literacy in making investment decisions.

This research aims to analyze the influence of financial and non-financial factors on going-concern audit opinion. The variables analyzed in this study were profitability, liquidity, leverage, KAP reputation, previous year’s audit, and audit lag. The sample of this study consisted of 16 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research findings indicate that the previous year’s audit opinion had a positive and significant influence on going-concern audit opinion. Profitability, liquidity, leverage, KAP reputation, and audit lag did not have any influence on going-concern audit opinion.

Psychological components of Online Customer's Shopping Experience (OCSE) on attitude loyalty and online impulsive buying in e-commerce. The research approach used is quantitative. The population was all Indonesian people who used and bought e-commerce products. The sample was determined using a non-probability sampling method with a convenience sampling technique. The number of samples is 470 respondents. Research data were analyzed using AMOS 24 software with Structural Equation Model (SEM) modeling. The results of SEM analysis showed that informativeness has a positive and significant effect on online impulsive buying, convenience has a positive and significant impact on online impulsive buying and attitude loyalty, and attitude loyalty has a positive and significant impact on online impulsive buying.

This study aims to analyze the perceived ease of use, perceived usefulness, and perceived benefits on interest in using Bank Syariah Indonesia mobile banking. The research method used is a quantitative approach. The sample size for this study was 250 respondents. Data were analyzed by structural equation modeling (SEM) and processed with AMOS 24.0. The results of the SEM analysis show that perceived usefulness has a significant positive impact on attitudes toward mobile banking use. Perceived Ease of Use has a positive and significant effect on the Perceived Usefulness of mobile banking. Perceived ease of use has no significant effect on attitudes toward using mobile banking. Perceived Usefulness has a positive and significant effect on Behavioral Intention to Use mobile banking. Therefore, attitudes toward using mobile banking have a significant positive impact on behavioral intentions to use mobile banking.

This study aims to examine the influence of social media marketing activities, brand equity, and E-WOM on purchase intentions for MS Glow skin care products. The population is citizens of Indonesia who have social media accounts and are 18–35 years old.. The number of samples is 250 respondents with criteria aged 18-35 years who have social media accounts. Research data were collected through questionnaires through an online survey conducted using Google Forms. Data analysis techniques used the structural equation model (SEM) of the AMOS 26 program, whose results showed that social media marketing activity had a significant effect on brand equity and purchase intention, brand purchase had a significant effect on E-WoM, and E-WOM had a significant effect on purchase intention. MS Glow skin care products.

Yogyakarta is one of the regions in Indonesia that has a fast-growing culinary industry. The growth in the number of restaurants present in Yogyakarta shows that the business sector has experienced growth. One of the food businesses that is taking part in feeling the tight competition today is the satay restaurants business. Satay is a traditional food that has a prominent level of popularity in Indonesia and even in the world. Yogyakarta already has the most variety of satay with a total of twenty-one types of satays and even every year it continues to grow. As a form of food business, this satay restaurant needs to have a competitive advantage to survive and win the business competition. One way to create a competitive advantage is to apply service quality, product quality, price, and innovation properly to satisfy customers. The study aims to decide the effect of service quality, product quality, price, and innovation on customer satisfaction at satay restaurants in Yogyakarta. The analytical method used in this study is Structural Equation Modeling (SEM) which was conducted with the help of SmartPLS software. The population in this study were all individual customers who had visited a satay restaurant in the province of Daerah Istimewa Yogyakarta with a total sample of 211 respondents. The result of the study shows that service quality, product quality, price, and innovation have a positive and significant impact on customer satisfaction at Satay restaurant in Yogyakarta.

This study aims to analyze the effects of two functional brand qualities, innovativeness, and quality, on the perceived value of the consumers, through the mediating role of two symbolic brand qualities, namely brand experience and brand personality. This research is quantitative by using a purposive sampling technique on a population of undergraduate students from all Universities in Indonesia. The number samples were 200 respondents who are the consumers of Indonesian local brand beauty product “Somethinc”, which was taken through an online questionnaire. The data analysis technique used to test the hypotheses in this study is Structural Equation Modeling (SEM) method by relying on the AMOS program (IBM SPSS AMOS version 24.0). The main findings of the study demonstrate that there is a positive and significant influence of brand innovativeness on brand personality, perceived quality on brand experience, perceived quality on brand personality, perceived quality on perceived value, brand experience to perceived value, and brand personality to perceived value. From the proposed model, there are two hypotheses that are not accepted, including the relationship between brand innovativeness with brand experience and brand innovativeness with perceived value. Based on the research results, the rejected hypothesis can occur due to the differences in how individuals perceive the benefits of innovation provided by the company. This study also demonstrates that there is a positive role of two symbolic brand qualities in mediating the relationship between brand innovativeness and perceived quality on consumer perceived value.

This study explores the relationship between organizational commitment and specific aspects of green human resources management to organizational citizenship behaviour. In its implementation, it explores green human resources management at the Ministry of Environment and Forestry as an institution directly related to macro and micro environmental conservation. This study uses quantitative methods, using SEM-PLS. The results of this study: (1) There is no significant effect of the Green Organizational Culture construct on Organizational Commitment. (2) The Green Organizational Culture construct has no significant effect on Organizational Citizenship Behavior. (3) Green Transformational Leadership construct has no significant effect on Organizational Commitment. (4) Green Transformational Leadership constructs have no significant effect on Organizational Commitment. (5) There is a significant effect of the Job Satisfaction construct on Organizational Commitment. (6) There is no significant effect of the Job Satisfaction construct on Organizational Citizenship Behavior. (7) The Organizational commitment construct has no significant effect on Organizational Citizenship Behavior. (8) The Green Transformational Leadership construct has no significant effect on Organizational Citizenship Behavior. (9) There is no significant effect of Job Satisfaction constructs on Organizational Citizenship Behavior through Organizational Commitment. (10) Green Organization Culture constructs have no significant effect on Organizational Citizenship Behavior through Organizational Commitment.

This study aims to research healthy foods utilizing the theory of reasoned action and including factors such as social and emotional value. The idea of research study is to determine whether there is a positive relationship between social values attitude and subjective norms, emotional values toward subjective norms and attitude, attitude toward buy intention, and subjective norms toward purchase intention. This research used the quantitative approach and the program used in data processing to find findings from the data, AMOS SEM. The population consists of people in Yogyakarta and Pekanbaru, with a non-probability sampling sample and a number of samplings of 303 respondents. The method employed for collecting data entails utilizing a questionnaire that has undergone rigorous testing to establish its validity and reliability. Finding shows that all hypothesis was accepted. It means there was a positive relationship for each variable toward healthy foods. The findings indicated that all the relationships between the hypotheses were positive, which could be evaluated based on the minimum score. If the value of C was larger than R and the accompanying P-value was less than 0.05 but more significant than 1.96, the association was declared positive.

This study aims to explore how subjective norms and perceptions of food safety influence people's behavioral intention to use and continue using delivery apps during the coronavirus pandemic. According to the TPB model, subjective norms were anticipated to be positively linked to both intention and continued behavior. The study's objective also was to ascertain the advantageous consequences of perceived food safety and intention on continued usage. The study used a quantitative approach, with a sample of 300 mobile food ordering app users in Yogyakarta selected using non-probability sampling. The data collection method was a validated and reliable questionnaire, and data analysis used SEM AMOS. The results showed that subjective norms and perceived food safety had a significant positive influence on behavioral intention and that behavioral intention and perceived food safety affected continued use. This study contributes to the existing literature on the benefits of subjective norms and perceived food safety on mobile app usage, and its findings have both theoretical and practical implications.

This study analyzes the role of supply chain resilience in relationships supply chain risk management culture and firm performance during the disruption SME Batik clothing business in the Wedi sub-district, Klaten, Yogyakarta, Indonesia. This study is designed as a quantitative study with primary data obtained through the distribution of questionnaires. Purposive sampling was conducted, and a sample of 87 respondents was selected from SME Batik in Klaten, Yogyakarta that members of the batik SME cooperative. This study limits the sample to two positions: owner and manager. The data collected were analyzed using the structural equation model method using SmartPLS software. The results show that SCRM has a positive and significant effect on Firm Performance. This research also shows that SCRMC has a positive and significant effect on Re-engineering, Agility, and Collaboration. Testing the effect of mediating variables found the significant value of the influence of Re-engineering, agility, and collaboration in mediating the relationship between SCRMC (Supply chain management culture) and firm performance.    

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.