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The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

This paper is driven by the vast influence oil money have on the current account balance of major oil producing countries in Africa and the role policy measures could play to soften these effects. Dwelling on the nonlinear techniques, two types of Threshold Regression were used to estimate data on 8 African countries from 1995-2019. The results show evidence of nonlinear impacts of oil revenue on the current account balances of the 8 countries. The nature of the impact relies significantly on the levels of the threshold variable. Precisely, the estimated threshold benchmark for financial development was 33.34; below this threshold the sensitivity of current account balance to crude-oil shocks is higher and the probability of policy measures to mitigate the effects is low and, beyond the threshold the sensitivity of current account balance to crude-oil shocks is low and the probability of policy measure to mitigate the effects is higher. The finding suggested among others that crude-oil shocks is not the primary problem of the current account imbalance of oil-exporting countries rather the nature of the domestic economic policy environment.

Financial inclusion has become a topic of discussion in emerging and developing nations since the majority of people continue to lack access to either formal or informal financial services. In many countries, the post office is seen as a vehicle for financial inclusion due to its extensive network. In addition, with the decline in sales of their core business, traditional mail has exacerbated the need for the post office to venture into financial services whilst simultaneously answering the call to bridge the gap in society, especially for the un-banked and under-banked communities. Moreover, there is a need for post-offices to protect their long-term vitality as a business. This paper provides a theoretical perspective of financial inclusion, the role that the post office can play and the challenges preventing an effective rollout of financial services. This review can help postal managers, governments and policy-makers to understand how they can effectively use the post office to serve the un-banked communities. In addition, the study has enriched the academic discourse by providing literature on postal financial services and financial inclusion.

Collapse of companies in Kenya has been on the rise in the recent past. Far reaching endeavors to resuscitate these liquidating and ailing firms have generally been attributed on their corporate financial management decisions.  Multinationals and KTDA managed tea firms in Kenya have been performing poorly in the recent past where audited financial statements and reports revealed a warning signal on its financial performance. Specific objectives of the study were to determine the effect of the accounts receivables period, accounts payables period, inventory conversion period, cash conversion cycle, financing policy, investing policy and moderating effect of ownership structure on financial performance. The study illustrated that accounts receivables collection period is negatively related to return on assets (? = -0.1299, p=0.0160),  accounts payables payment period is negatively related to return on assets (? = -0.0843, p = 0.0070), inventory conversion period is negatively related to return on assets (?= -0.0623, p=0.0180), cash conversion cycle is negatively related to return on assets (? = -0.1107, p = 0.0030), financing policy is positively related to return on assets (? = 0.1589, p = 0.0000), investing policy is positively related to return on assets (? = 0.0291, p = 0.0000).

The main objective of this study was to identify the specific characteristics of companies in Cameroon and to highlight the factors that explain their reluctance to be listed on the stock market. Thus, in order to build the state of the art appropriate to this objective, we had to follow three lines of investigation: the theories related to the listing of firms on the stock market, their specific characteristics, and the cross-fertilization of these two fields. On the basis of the literature, four explanatory hypotheses were deduced: they are related to the shareholding structure of firms, to the financial characteristics, to the size of the firm and to the socio-demographic characteristics of the managers. To test these hypotheses, a survey was conducted among 40 SAs in the city of Douala. The data was processed with the SPSS 20 software and we used flat sorting, cross-sorting, pearson correlation test as well as linear regression. This methodology allowed us to obtain the results according to which the family and filial character and the size of the company are mainly the factors of reluctance of the listing on the stock exchange on the one hand, and the behavioral factors of the company managers, in particular the level of education and the experience on the other hand.

This study investigates the impact of some variables such as total revenue, total assets, total liabilities, total deposits, total unclassified loans, total classified loans, standard loans, special mention account loans, sub-standard loans, doubtful loans, and bad and loss loans on profit before tax. Unbalanced Panel Data were collected from the website of 45Commercial Bank of Bangladesh from the year 2010 to 2018. Ordinary Least Square (OLS), Pooled Ordinary Least Square (POLS), Driscoll-Kraay (DK), Second Stage Least square (2SLS), Generalized Methods of Moments (GMM) methods are used in this study. This research found that total revenue had a significant positive relationship with profit before tax in all the models except DK and GMM models. Total unclassified loans had a significant positive relationship and total liabilities had a significant negative relationship with profit before tax in all the models. Special mention account loans had a significant positive relationship with profit before tax in OLS and DK models and total classified loans had a significant positive relationship with profit before tax in GMM model.

This study sought to determine the contributions of satellite campuses on financial sustainability of public universities in Kenya. The specific objectives will be to examine how financial accountability and effective management contribute to financial sustainability of public universities in Kenya. The study adopted descriptive survey research design. The target population was 176 selected staff of public universities in Kenya of which all of them were used in the study. The study adopted both descriptive analysis and for inferential statistical analysis data was cleaned coded and correlation analyses done the findings were financial accountability was positively correlated and significant p< 0.0. For regression also financial accountability as well as resource allocation and effective management had a positive relationship with financial sustainability. R squared was 0.731 therefore financial accountability and resource allocation explained 73.1% of variance in financial sustainability. Moderation was established using hierarchical regression, when the interaction terms of the moderator were added the value of R squared changed from 73.1% to 79.4% thus effective management and leadership had moderating effects on the relationship between financial sustainability and contribution of satellite campuses.Thus universities should mobilize resources from development partners and  focus on recovering full economic costs and investing in its infrastructure including human, intellectual and physical adequately to maintain future productive capacity to deliver its strategic plan and serve its customers.

This research aims to examine the nexus between Earnings Response Coefficient (ERC), Sharia Online Trading System (SOTS), and firm value. The research sample was all companies listed on the Jakarta Islamic Index (JII). The research model used path analysis employing the regression with common, fixed and random effect models as well as the robustness check through Generalized Method of Moment (GMM). The result demonstrates that ERC and SOTS can’t determine the level of firm values. This research found no effects of ERC and SOTS on firm value, but nexus between ERC and SOTS was found. These findings indicate that ERC and SOTS have no effect at all on the firm value, meanwhile ERC has the negative effect on SOTS. Nevertheless, the result of this research found no intervening effect of SOTS on the ERC and firm Value. It shows that SOTS can’t mediate the nexus between ERC and firm value.

Independent retailers face many challenges that influence their growth and development. Independent retailers are small businesses facing competition from major retailers in South Africa (SA) that have penetrated the townships and rural areas. The purpose of the study was to investigate the challenges that influence the development of independent retailers in SA. A survey was conducted among small independent retailers in SA. The convenience sampling method was adopted for the study due to the inaccessibility of a database on independent retailers in SA. Existing literature was used to design a questionnaire, targeted at small independent retailers, to investigate the challenges that influence their business performance. The findings of the study revealed that finance and marketing are the major challenges influencing the operations of small, independent retailers. Business-related challenges are the least challenging aspects for small independent retailers in SA. Independent retailers need to manage their businesses appropriately in order to survive and sustain their businesses. Independent retailers buy products from wholesalers while a few of them buy directly from manufacturers.

Brand choice has historically played an important role in a wide range of industries, particularly in the private sector, where billions of Rands are invested to entice potential customers. Taking this into consideration, the purpose of this study is to investigate the effect of brand awareness and brand image on first-year student selection of a University of Technology in KwaZulu-Natal. The objectives of the study were to establish and identify the brand preference and image attributes that entice first-year students’ selection of a University of Technology (UoT). The study also examined the biographic variables of those students. To accomplish these objectives, an exploratory study using a quantitative research approach was conducted, in which questionnaires were administered to 500 first-year students at the selected Universities of Technology in KwaZulu-Natal. The study revealed that topics such as investments in brand awareness and brand image, safety and security, the caliber of staff, delays in academic programmes, student-lecturer relationships, and service delivery were identified as factors that influenced the participants' selection and willingness to recommend their institutions to potential students. Thus, the study recommends that UoTs should pay more attention to branding strategies as an agendum to ensuring institutional profitability and viability, relationship management, and human resource.  Finally, the findings of this study are limited to KwaZulu-Natal and should not be extrapolated outside this region.

Green marketing has evolved, although the market share of green products remains considerably low. Green products are part of comprehensive green marketing, and this sort of marketing has progressed to the point that practically every consumer is aware of it. The study focuses on the factors that influence the adoption and consumption patterns of green goods in the greater Durban area. The study used a quantitative, non-probability, and random sampling strategy to discover consumers' sentiments toward the purchase of green products. The data was collected through the use of questionnaires and analyzed using the SPSS.  The sample size was 384 customers from retail malls in selected Durban suburbs, representing a wide demographic and cultural background. The study's findings revealed that customers in the greater Durban area are aware of green products. Green products, on the other hand, are regarded as affluent due to their high pricing. This means that companies developing green products will have to look for ways to cut their pricing. The survey also reveals that when customers must pick between green and non-green items, pricing is a crucial factor. The study's findings are limited to the confines of the wider Durban area and cannot be extrapolated.

This study examines the effects of challenge-based and activity-based learning approaches on technical college students’ achievement, interest and retention in woodwork technology. A quasi-experimental research design was adopted. The study constituted a total number of 122 subjects, 63 for Challenge-based learning, while 59 were for activity-based learning. The study revealed that students who taught woodwork using the challenge-based learning instructional approach had a higher mean score than students taught using the activity-based learning teaching method in cognitive achievement tests, psychomotor achievement tests and tests for retention of learning.  Consequently, the research recommended that the National Board for Technical Education (NBTE) should consider a review of the Woodwork work curriculum for Technical Colleges with a view to incorporating the challenge-based learning instructional approach into the teaching of the woodwork.                                                                                              

The study sought to determine challenges to food security among households of CBOs implementing agroforestry in Rongai Sub County in Nakuru and mitigation factors. The study was anchored on the systems theory and employed a mixed research methods design with simple random sampling used to get the CBOs from which the respondents were drawn. The target population was 630 members of all forty-seven (47) CBOs implementing agroforestry in the study area. The sample size was 245 respondents selected using the proportionate random sampling method. Questionnaires comprising of both open-ended and closed-ended questions were used to collect the data. From the study, the food produced by the households is insufficient and has to be supplemented by those outside the households. The food produced is of quality controlled by factors including farm management practices and capital availability for production. There is food inaccessibility as those produced are a source of income for the households yet insufficient. However, there is an improvement compared to previous years. The households’ food production is unstable as shown by variations in production and insufficiency of the food. Food security is challenged by the failure of all members of CBOs to take part in decision-making processes, reporting, roles, and responsibilities not being assigned appropriately. Mitigation factors are hardly employed by the CBOs to curb the challenges faced in implementing agroforestry. The study recommends building the capacity of CBOs implementing agroforestry in areas of resource mobilization, empowering them to harmonize governance processes, developing and implementing an M&E framework. It also recommends the development and implementation of sound policies that promote agroforestry expansion

This paper examines the effect of a company's innovation orientation culture on employee turnover among selected non-governmental organizations in Samburu, Kenya. A stratified random sampling technique was used to select 78 NGOs operating in Samburu County for the analysis, the study population comprised 11 senior management teams, 14 technical teams and 78 junior staff in 24 selected and active NGOs in Samburu. The analysis gathered both qualitative and quantitative data. A structured questionnaire was used to collect quantitative data and an interview guide was used to collect qualitative data. Thematic data analysis was used to interpret qualitative data, which included common terms, phrases, themes, and patterns. Quantitative data were analyzed using descriptive statistics which includes frequencies, means, and standard deviation. Findings Results showed that innovation orientation is positively correlated with employee turnover (r=0.375, P=0.01). This supports Chow et al’s (2001) study which revealed that innovation orientation as part of an organization's culture has a significant effect on employee turnover. This study also discovered that an innovation orientation culture embedded in an NGO's ideology will help to reduce turnover because workers feel valued when their work is recognized for creativity and innovation.

The aim of this study was to determine millennial influence on organization change in the hospitality industry Naivasha sub-county, Kenya. The study was guided by the following specific objectives: determine the influence of millennial innovativeness on organization change. This study used innovation theory. The study will adopt a descriptive survey research design. The current study targets rated hotels in Naivasha. This study targeted 180 respondents the respondents were: 10 Managers, 40 departmental heads from the four departments in the hotels, 10 Millennial and 120 supervisors. Employees of these hotels will be the respondents in the study. Data was collected via a self –administered questionnaires and an interview guide. Validity and reliability were ensured by conducting a pilot test in Narok County. Analysis of data comprised descriptive statistics and regression analysis with the help of SPSS. Results indicate that organizational change in the hospitality industry was positively significantly associated with millennial Innovation change in the hospitality industry. From the findings, the researcher concluded that millennials are innovative and easily come up with new ideas further they are proficient in technology and techno-savvy.  .

This article delves into the analysis of informal commerce as a means of power created from the street vendor's perspective. This paper aims to evaluate the expressions of the itinerant executors of the practice of informal trade as a means of creating power. To do this, the conception of analysis, using the local practices referring to informal trade, were analyzed as a means of economic sustenance and in the same way, understood among selected groups as illegal. However independent of the local context and the established place. The thesis that follows is that the street trade has a functional character in the obtaining of power by groups; ideological promotion and not just an economic justification. The main findings and results of the research demonstrated that the decisions of the executors of the practice are permeated by a motivation for the illegal practice, which wanders between what is economically necessary and politically permissible. The situation that determines the functionality and applicability of informal trade acts, underestimates compliance with the existence of local trade policies and regulations of social life and instead, they are recognized as legitimate as they belong to groups of political control. Therefore, it contributes to the defense of the hypothesis, based on demonstrating that the practice of ambulance is presented as a valve for attention to unemployment, while it is tolerated as a means of opportunity to the creation of political power independent of the local or regional context.

The objective of the study is to analyse the influence of social protection on access to health care among elderly persons in informal settlements Nakuru Town, Kenya. The study was based on the Disengagement theory and utilized a descriptive research design to target individuals of 70 years and above, within the informal settlements in Nakuru Town, Kenya. Cluster and simple random sampling techniques were used to select 399 respondents from a target population of 248,785 elderly persons. Data was collected from the sample using a semi-structured questionnaire and analysed using descriptive statistics, cross-tabulation with chi-square, and the thematic content analysis method. Quantitative analysis was aided by Statistical Package for Social Sciences (SPSS) version 27 software. Results showed that the majority of the respondents (70.3%) had low access to health care services. Access to health care services is influenced by social protection programmes specifically cash transfers, government interventions in health care, and retirement benefits. Based on these findings, the study recommends that policymakers should create awareness regarding the existence of government interventions such as health insurance subsidy programme (HISP) and the importance of enrolling to retirement benefit schemes and saving for old age.

The current operational setup in Kenya’s Universities is a turbulent one and highly competitive market condition. To ensure survival and sustainability, public universities require to adopt and implement competitive strategies. Many scholars have investigated sustainability efforts by Universities in pursuit of performance, however, it is still not clear how sustainable strategies have the greatest influence on the performance of Public Universities.  Thus, the study set to establish the influence of sustainability strategies on the performance of Public Universities in Kenya. The study was anchored on resource-based theory. To achieve the objectives, the study was anchored on a pragmatic philosophy and mixed research design with a target population of 234 University top managers. Primary data was collected using a 5 point Likert-type questionnaire and an interview guide. Data were analyzed using descriptive and inferential statistics. Findings revealed that sustainability strategies had a significantly statistical influence on the performance of public universities in Kenya. The regression analysis for composite results revealed that sustainability strategies (SS) alone account for 53% of the variation of performance of Public Universities (R2=0.53, (t=7.68, p<0.05). Regression analysis for individual results, cost reduction (CR) (R2 0.518, t=18.07 p, <0.05), collaboration (C) (R2=0.418, t=2.7 p, <0.05) and diversification (D) (R2=0.218, t=8.07 p, <0.05). This study concluded that implementation of sustainability strategies (cost reduction, diversification, and collaboration) are essential strategies Public Universities can use in their endeavor to improve their performance.

This study aims to determine the influence of corporate governance on performance of Public Universities in Kenya. The study was anchored on social network theory. To achieve the objective, the study was based on a pragmatic philosophy and mixed research design with a target population of 234 University top managers. Primary data was collected using a 5 point Likert type questionnaire and an interview guide. Data was analyzed using descriptive and inferential statistics. Findings revealed that corporate governance had significantly statistical influence on performance of public universities in Kenya. This study concluded that adherence to good corporate governance practices are essential strategies Public Universities can use in their endeavour to improve on their performance. It is further recommended that University top managers should adhere to good corporate governance practices, specifically to management guidelines, allow for public participation and be transparent in their actions. Further, the results present important implications to University top managers, other corporate entities, policy makers, and stakeholders in the University education sector in Kenya and across the world.