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Purpose: This research aims to find solutions to the causes of problems in terms of quality experienced and produce business process SOP for Kaconk flasher services. Design/methodology/approach: The draft SOP comes from operating standards that have been agreed upon through FGD and is revised based on the results of the known improvement plan, so that the draft SOP is more perfect before being frozen into a written SOP. Validation of the draft SOP document was carried out by giving questionnaires to customers with a sample size of 13 respondents, namely kaconk flasher customers who visited one week after the implementation of the draft SOP to be tested. Findings: The results of this research show that: Designing SOPs for the kaconk flasher business process, a number of SOPs can be formed which are grouped into several stages, including KF-SOP-01 regarding customer reception services, KF-SOP-02 regarding gadget repair, KF-SOP-03 regarding unit storage in the warehouse , and KF-SOP-04 regarding unit pick-up services. Research limitations/implications: The limitations in this research are the basis for recommendations for future researchers to further develop improvements to the SOP that has been formed from the problems experienced. The limitations of this research are only to find out the root of the problem and its repairs and form an SOP from the results of repairs that have been carried out at the kaconk flasher counter.. Practical implications: All SOPs were implemented successfully and were able to overcome the root of the problem at the Kaconk flasher service center. Originality/value: The research carried out by the researcher states that this research is the result of his work and is the first time at Konter Kaconk Flasher with the title of the research being researched, except for quotations from several summaries, all of which the researcher has explained the source. Paper type: Research paper

Purpose: Determine how financial measures affect stock prices using the Earnings Per Share mediation variable. Design/methodology/approach: Research methodologies using quantitative techniques. The study population consisted of consumer cyclical companies listed on the Indonesia Stock Exchange between 2020 and 2022. Deliberate selection methods were used in the selection of these firms. The study used Moderated Regression Analysis Test using SPSS software version 29. Findings: Earnings per share acts as a mediator between the stock price and the debt-to-equity ratio, however Earnigs Per Share cannot considerably alter the stock price or lessen the impacts of return on assets. Research limitations/implications: Small sample, short periods, companies neglect operational assets. Practical implications: The Effects of Stock Price and Earnings Per Share with a Moderate Debt to Equity Ratio. Originality/value: Empirical evidence indicates that profits per share mediate between the influence of debt policy and stock prices. Paper type: Research Paper

Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measured with stock performance there are PER (Price Earning Ratio) and DPR (Devidend Payout Ratio). These considerations are expected to have a good information about Enviromental Score, Social Score and Governance Score to investor that has no effect to stock performance for. Research limitations/implications: The limitation of this study is that there are many companies that have not fully implemented the ESG (Environmental, Social and Governance) report as a whole so that there is a lot of reduced data that has previously been selected as a research sample. Practical implications: can be used by company management policies in determining what strategy to use in increasing ESG (Environmental, Social and Governance) scores and financial performance. And indirectly, an increase in ESG (Environmental, Social and Governance) and financial performance scores can increase the attractiveness of potential investors and investors so that companies can grow more rapidly and survive with a better level of health. Originality/value: originality Paper type: Research paper

Purpose: This study investigates the influence of organizational culture, Organizational Citizenship Behavior (OCB), and Work Ethics on employee performance at PDAM Tirta Giri Nata Kota Cirebon. Design/Methodology/Approach: This study uses quantitative research methods. With questionnaire and observation data collection techniques. The sample used in this study was 158 respondents. The sampling technique was carried out by purposive sampling. With data analysis techniques using validity tests, reliability tests, classical assumption tests in the form of normality tests, multicollinearity tests, heteroskedasticity tests, determination tests, and hypothesis tests. The analysis method used is the Statistical Product and Service Solution (SPSS) Version 16.0 method. Findings: The findings show that organizational culture partially has no positive effect on employee performance, Organizational Citizenship Behavior (OCB) and Work Ethic partially have a positive and significant effect on employee performance. Simultaneously, the combined effect of organizational culture, OCB, and Work Ethic has a significant effect on the performance of PDAM Tirta Giri Nata Cirebon City employees with an influence of 36.3%. Research Limitations/Implications: One limitation of this study is the focus solely on employees of PDAM Tirta Giri Nata Kota Cirebon, which may limit the generalizability of the findings. Future research could explore other organizational contexts to enhance the generalizability of the results. Practical Implications: The findings suggest that fostering Organizational Citizenship Behavior (OCB) and nurturing a strong Work Ethics among employees can significantly enhance their performance in organizations such as PDAM Tirta Giri Nata Kota Cirebon. Originality/Value: This study contributes to the existing literature by examining the combined influence of organizational culture, OCB, and Work Ethics on employee performance, particularly in the context of a public utility company like PDAM Tirta Giri Nata Kota Cirebon. Paper Type: Research Paper Keyword: Organizational Culture, Organizational Citizenship Behavior (OCB), Work Ethics, Employee Performance, PDAM.

Design/methodology/approach: This type of research uses a quantitative approach and uses primary data. The population in the study was 110 employees of the Cirebon Regency Secretariat. The sampling technique in this research uses saturated samples, namely a sampling technique that uses all population members as samples—data collection through questionnaires. The analysis method used is the Statistical Product and Service Solution (SPSS) Version 25 method. Findings: The results of this study show that transformational leadership affects employee performance, intrinsic motivation affects employee performance, and work discipline affects employee performance. Research limitations and implications: This research focuses on the influence of transformational leadership, intrinsic motivation, and work discipline on employee performance. Practical implications: Based on the research results of the three variables, namely transformational leadership, intrinsic motivation, and work discipline, both directly and indirectly, it turns out that they simultaneously influence employee performance. Based on the research results, variable transformational leadership, intrinsic motivation, and work discipline have a joint (simultaneous) effect on employee performance at the Cirebon Regency Secretariat. Originality/value: This paper is original. Paper type: research paper Keywords: transformational leadership, intrinsic motivation, work discipline, employee performance.

Purpose: Throughout the last decade, academics and business people have become interested in research on environmentally friendly workplaces. As a result, new fields of study such as green human resource management (GHRM) are gaining interest. Greening the workplace means greening common corporate tasks such as human resource management, marketing, operations, and supply chain management. GHRM plays a strategic role in helping companies to implement and develop strategic initiatives, as well as achieve corporate sustainability. In particular, green human resource management (GHRM) practices are also critical for generating organizational pride and motivating employees. Employees will feel proud of their company because they believe that their company supports community development, improves public health, and protects the environment and natural resources. This paper aims to examine in sufficient detail the GHRM concept followed by its various benefits for the business world, both at the organizational and individual levels. Design/methodology/approach: This paper is an in-depth review of several literatures regarding GHRM. Findings: A large number of experts and researchers agree that GHRM has an important role in realizing sustainable organizations while contributing to environmental protection from local to global scales. Research limitations/implications: This paper is conceptual and general in nature. Further, more in-depth empirical research still needs to be carried out, using both quantitative and qualitative approaches. Practical implications: There needs to be collaboration between academics and practitioners in developing the GHRM concept into various practical environmental management and corporate social responsibility (CSR) that are more concrete and specific according to their respective business sectors and communities. Originality/value: This paper is very relevant to remind business people that they are facing increasingly serious ecological challenges and there is not much time left to overcome them. Paper type: Conceptual paper

For close to three decades, the entrepreneurial university has been growing at a slow pace in the developed countries but recently the developing countries have raised interest in adopting the concept. However, most universities in developing nations including in South Africa have largely relied on Eurocentric frameworks to guide them in adopting the entrepreneurial thrust into their strategic plans. This generic approach can be detrimental given the economic disparities, digital divide, and local needs between developed and developing universities. Therefore, drawing lessons from literature and case studies, the current paper seeks to contextualise the adoption of entrepreneurial universities in rural-based universities of South Africa. The paper seeks to demonstrate how a rural-based university can transform and embrace entrepreneurial drivers and components. A systematic review approach was followed to search and synthesise literature from Web of Science and Scopus databases. The bibliometrics program was utilised to statistically quantify scholarly material and the distribution of science on entrepreneurial knowledge while the Atlas ti 9 software platform was used to synthesise literature. Results showed that drivers of entrepreneurial universities are influenced by local socio-economic conditions and thus, rural-based universities need to conduct baseline studies that inform their implementation strategies. Suggested conceptual pathways to entrepreneurial transformation include curriculum rethink, inculcation of the entrepreneurial culture, enhancement of partnerships with local businesses and improvement of internationalisation

Abstract Current studies of market use social science theories and offer new theoretical approaches. This article discusses the latest theories and approaches to analyze the market. This research was conducted with semi-systemic literature review approach. The data is obtained through searching the published article in online scientific journals related to the market. Data analysis was carried out by thematically categorizing the finding and the presented descriptively. The results found two categories of approaches in the study of markets, namely Structural and Performative (consisted of institutional, network, cultural and normative approaches), and an integrative approach (consisted of integration of social forces and neo-institutionalism in sociology). This paper argues that current theories tend to analyze the market towards stability than dynamics, and the market system than the marketplace. Therefore, this paper purpose a suitable theoretical approach to understand market stability, dynamics and the market as a market place and a market system simultaneously. Keywords:Market Place, Market System, Economic Sociology, Sociology of Market

Purpose: Competition between companies in the insurance sector is very sharp. The consequences of this increasingly sharp competition will give rise to three possibilities facing a company, namely closing its business activities, continuing with the business activities it has carried out, or remaining superior and even growing. The aim of this research is to examine and explain the role of the influence of product quality and service quality on repurchase intentions through customer satisfaction as a mediator at PT Great Eastern General Insurance Household Insurance in Bali. Design/methodology/approach: The analysis technique used is Structural Equation Model (SEM) using an analysis tool in the form of SmartPLS 3.2.9 software Findings: The results of the analysis show that product quality and service quality on repurchase intentions through customer satisfaction have a positive and significant effect on repurchase intentions towards repurchasing householder insurance. Research limitations/implications: This research provides implications for companies as material for consideration and evaluation in increasing repurchase intentions. Because this can significantly influence customers' repurchase intentions with Great Eastern Insurance. Originality/value: This research is original Paper type: Research paper

Purpose: This research aims to explore the innovation and product development process of the Kewania board game, analyze its business model, and assess its product maturity. Method: The study employs the Design Thinking framework to identify the manufacturing process, conducts a Business Model Canvas (BMC) analysis for business model examination, and utilizes the KTH Innovation Readiness Level (IRL) method for evaluating product maturity. Result: The findings indicate that "Kewania" successfully integrates design thinking, creating board games that are not only entertaining but also possess educational value. The BMC analysis identifies crucial elements in the business model, while the KTH-IRL analysis provides a comprehensive overview of the company's innovation readiness. limitation: The limitations of this research include challenges in business management, specifically positioning "Kewania" in the valley of death. Practical implications: Conclusions and recommendations encompass strategies for enhanced education, pricing, and marketing; advanced development; community collaboration; periodic evaluation; optimized distribution; innovation management; cost efficiency; customer-centric focus; strengthened branding; improved IPRL; team training; and diversified funding sources. Originality: This study contributes to the field by examining the innovation and product development of a board game in the context of design thinking, BMC analysis, and KTH IRL evaluation. Paper type: research paper.

Purpose: This study aims to examine the direct effect and indirect effect between Dividend Policy, Profitability, and CSR on Firm Value. The sample in this study is a consumer non-cyclicals company listed on the Indonesia Stock Exchange from 2019 to 2021 which uses purposive sampling, namely companies that pay dividends. The sample obtained was 152 companies Design/methodology/approach : The analysis technique used is the regression analysis and path analysis Findings: The results of this study indicate that: (1) Dividend Policy not affect Firm Value , CSR and Profitability affect Firm Value, (2) CSR is able to mediate the effect of Dividend Policy on Firm Value, (3) CSR is unable to mediate the effect of Profitability on Firm Value. Future researchers are expected to use all companies listed on the Indonesian stock exchange so that it is easier to get the complete data information needed because it is more widespread not only focusing on one sector. Research limitations/implications: The implication of the results of this study is as a basis for company policy in assessing the performance of the company. Where when the company is consistent in distributing dividends, the company's value will be high, this is also supported by the profitability of the company. In addition, the CSR factor carried out by the company can certainly also increase the value of the company Where when the company is consistent in distributing dividends, the company's value will be high, this is also supported by the profitability of the company. In addition, the CSR factor carried out by the company can certainly also increase the value of the company. The more CSR that is done, the better the company's performance. Originality/value: This research is original Paper type: Research paper

Purpose: The aim of this research is to prepare digital marketing teaching materials and test the effectiveness of digital marketing learning to develop the ability to create content marketing videos. Methodology: The method used in the research is experimental and ex-post facto which is explanatory. The experimental method is used to test the effectiveness of digital marketing learning in experimental classes in management study programs. An ex-post facto method to test the effectiveness of digital marketing learning through assessing content marketing videos created by student working groups. Findings: The results of most students' video content marketing assessments are classified as very good. The content marketing video produced by the student working group is in accordance with the learning objectives. The application of digital marketing learning can grow students' ability to create content marketing videos. Implications: Applying digital marketing strategies and learning methods through project-based learning methods can improve students' abilities in creating content marketing videos. Practical implications: The ability to create marketing content videos can be applied through project-based digital marketing learning. Originality/value: The resulting product can be used as a reference for digital marketing learning to grow students' abilities in making content marketing videos, so that learning outcomes are obtained that are in line with the objectives of MBKM. Paper type: Research paper

Purpose: This research proposes to examine the role of organizational support ,wprk engagement between and MH02 technology in coal mining Design/methodology/approach: The quantitative research technique is referred to as the research method. The target of this research is PT. Pamapersada Nusantara, and the research sample, which consists of 279 respondents, refers to the structural equational modelling model Findings: The findings demonstrated that the respondents believed that each and every hypothesis had been confirmed. Research limitations/implications: This study only focused on analyzing the relationship between the role of organizational support and work engagement which is linked to the successful implementation of the MH02 driving monitoring system technology in coal mining. Other factors, such as performance expectancy, effort expectancy, social influence, facilitating conditions, are not explored in depth. It is important for future research to investigate these additional factors and their potential impact on job performance at Pamapersada Nusantara. Despite these limitations, this research contributes to the understanding of factors influencing work performance in the mining industry and provides insights for practitioners to develop effective interventions to improve work performance among employees. Practical implications: The managerial implications of this research are that companies can increase job satisfaction and work engagement, improve employee performance, achieve their goals, and gain competitive advantage. To support this, PAMA management facilitates the implementation of MH02 technology at the site BRCB (Berau coal site Binungan). This technology is really needed so that incidents and fatigue symptoms can be reduced and detected earlier, so that with reduced incidents the company's performance will increase.. Originality/value: This report originates from research conducted inside a single mining business Paper type: Research paper Keyword: Organizational support, Work engagement, Driving monitoring system, User satisfaction, Net benefit

Purpose: The implementation of regional government is based on the principle of regional autonomy. The implementation of local government is also marked by the change in the system from centralization to decentralization which is directed at accelerating the realization of the welfare of the Indonesian people. Therefore, each region is required to be more independent in managing and managing its government affairs, including in managing regional finances. One of the vital cycles in regional financial management is reporting carried out at the end of each accounting period, in the form of local government financial reports (LKPD). LKPD can be used as a means of conducting performance analysis so that it can increase the role of financial reports themselves. Therefore, the author will conduct more in-depth research to determine the performance of the Kupang City Regional Government over the last 5 years. Design/methodology/approach: This research uses a quantitative descriptive approach. The data collection method will be carried out with documentation. The data is a Budget Realization Report contained in the BPK Audit Results Report for 2018-2022. Findings: The data is then analyzed using financial ratio analysis in the form of regional financial independence ratios, regional financial dependence ratios, degree of decentralization ratios, ratios of effectiveness of regional original income, ratios of regional financial efficiency, harmony ratios and growth ratios. The results of the study stated that the role of the central government was more dominant in financing the administration of the Kupang City regional government, the financial dependence of the local government on the center in the form of transfer income during the last 5 years was very high, the percentage of local original income was less when compared to the total income, the effectiveness of regional original income during The last 5 years have been quite effective. local governments need quite large funds and even increase yearly as long as they finance government operations, but capital expenditures are decreasing yearly. On the other hand, revenue growth from 2018 to 2022 tends to decrease, while the growth in operating expenditures and capital expenditures has fluctuated over the past 5 years. Therefore, the Regional Government of Kupang City is expected to maximize the revenue potential in the region. This is to reduce the dominance of the central government in financing the implementation of the Kupang City Regional Government. Paper type: Research Paper

Purpose: The International Safety Management Code (ISM Code) has been coming into force for passenger ferries in Indonesia since 1998—ships that are mandatory to apply the ISM Code are subject to audit periodically by the competent authorities. Even so, there are still many non-conformities found in the implementation of the ISM Code, also the number of ship accidents is not significantly reduced to close to zero accidents. It is necessary to carry out an analysis related to the implementation of the ISM Code from another point of view, hence from the point of view of the implementing party of the ISM Code. In this research, the level of implementation analysis is measured by the requirement elements in the ISM Code and the existing obstacles. Design/methodology/approach: The method used is a mixed method, which is quantitative methods and Quality Function Deployment (QFD). Quantitative methods are carried out by means of literature studies, interviews, and surveys by distributing questionnaires. Findings: The results of the quantitative method are analyzed and followed by the QFD method with the main instrument the House of Quality (HOQ), to obtain input (technical response) from ISM Code experts. The technical response is then selected based on priority level and will become a proposal for improving the level of implementation of the ISM Code. The ship data taken in this study are passenger ferries which are serving route of Lembar - Padangbai and Lembar - Kayangan. From the results of the descriptive quantitative analysis, ten indicators of implementation and five indicators of obstacles were obtained and became priorities for improvements. Based on these results, twenty-two priority technical responses were obtained to improve the implementation of the ISM Code on passenger ferries serving routes of Lembar – Padangbai and Lembar – Ketapang. Paper type: Research paper

Purpose: This paper aims to investigate the factors influencing procurement compliance in public procurement performance within the Bahi District Council in Tanzania. Design/methodology/approach: A descriptive research design was employed to gather data from 55 respondents through a closed-ended questionnaire. Findings: The study found that internal control systems, users’ knowledge, and ethics significantly affect procurement compliance at a significance level of p < 0.05. Practical implications: To enhance compliance with public procurement acts and regulations, policymakers are urged to create an enabling environment for the implementation of internal control systems, users’ knowledge, and ethical standards in public entities. Paper type: Empirical research.

Purpose: A deep understanding of the factors influencing purchasing helps companies become more responsive, effective, and successful in marketing their products or services. This study aims to assess the impact of product quality on purchasing decisions involving the brand image factor in 3-second Fashion Surabaya. Design/methodology/approach: The research method employed a quantitative approach with the participation of 100 respondents. Structural equation model analysis was used as the analytical technique. Findings: The study results indicate that product quality influences the purchasing decisions for 3-second Fashion products. In other words, the better the product quality, the higher the consumer's decision to make a purchase. The research findings also show that brand image has an impact on purchasing decisions for 3-second Fashion products. In other words, the better the brand image, the higher the consumer's decision to make a purchase. This study also reveals that brand image serves as an intervening variable that mediates the relationship between product quality and purchasing decisions for 3-second Fashion Surabaya products. Research limitations/implications: This research focuses on the influence of product quality and brand image on purchasing decisions without considering other variables that may play a role in the purchasing process. Practical implications: Understanding the influence of product quality on purchasing decisions through the brand image in 3second Fashion Surabaya has several practical implications that can aid decision-making at the managerial and marketing levels. Practitioners and business managers can take specific steps to enhance the performance and competitiveness of the company. Originality/value: This research provides a new and original contribution, particularly regarding the relationship between product quality, brand image, and purchase decisions in the field of fashion retail. Paper type: Research paper

Purpose: This study attempted to investigate the impact of education and training on product-service design by including competitive advantage as a moderating variable to provide more insight into the nature of this relationship. Design/methodology/approach: A quantitative research approach was employed, and primary data was collected from TAZARA management employees. Model fit, reliability, and validity were tested using regression analysis, factor analysis, and principal component analysis using Jamovi software. Findings: The results of the study present a significant positive relationship between education and training and product-service design. The results also show that competitive advantage negatively moderates the relationship between education and training and product-service design. Practical implications: The study provides more insights by providing empirical evidence on the nature of the relationship between education and training and product-service design. It is important for organizations to foster a culture of continuous learning and innovation. Managers should communicate the importance of adapting to changes in the marketplace, even when a competitive advantage exists. Balancing the preservation of what makes the organization successful with an openness to new ideas is critical to long-term sustainability and continued success in product-service design. Paper type: Research paper

Purpose: The purpose of this study is to analyze the effect of compensation and leadership on employee performance, and also to analyze the mediating role of motivation.. Design/methodology/approach: The population in this study were 63 employes of Textile Industries in Surabaya, East Java, Indonesia. Questionnaire was used to obtain the data and data analysis technique used was Partial Least Square (PLS). Findings: The results indicated that compensation and leadership affect employee performance, either directly or indirectly. motivation is able to mediate the effect of compensation and leadership on employee performance. Research limitations/implications: This research is limited to doing in Textile Industries in East Java, Indonesia. For generalization so that further research can be carried out in different organizations or companies and in different regions (cities). Practical implications: The results of this research can be used as a reference to employee performance in textile industries and similar industries. Originality/value: The results of the research show that among the variables of compensation, leadership and motivation need to be implemented in textile industries and similar industries. Paper type: This paper can be categorized as research paper.

Purpose : One of the key characteristics that can indicate a person's maturity is financial independence. Unfortunately, not many young adults in Indonesia are successful to become financially independent. Thus, the purpose of this study is to examine the variables that may have an impact on young adults’ financial independence. Design/methodology/approach : 118 Surabaya-based young adults served as the study's respondents. Distribution of questionnaires was used to collect data, which was then processed using logistic regression. Findings : The findings of this study demonstrate that age, education, marital status, and self-efficacy all have an impact on young adults' financial independence. It is expected that the findings of this study will help those involved in the attempt to increase financial independence among Indonesian young adults. Furthermore, it is expected that this research will contribute to ongoing studies on financial independence. Paper type : research paper

ABSTRACT Objective: to find out how effective local tax collection is and its contribution to Tarakan City Local Original Revenue (PAD) in the 2017 – 2021 period Design/methodology/approach: quantitative descriptive method. The data used comes from the Budget Realization Report in the period 2017 – 2021. Findings: during the 5-year period, the effectiveness of local tax collection fluctuated with the highest effectiveness rate in 2021 at 107.76% and the lowest effectiveness of local tax collection in 2018 at 67.55%. The contribution of local taxes to Local Original Revenue is on a scale of >50%, so it can be said that the contribution of local taxes is very good. Practical implications: the effectiveness of local tax collection and its contribution to the local original revenue (pad) of Tarakan City for the 2017-2021 period Originality/value: This paper is original Paper type: research paper Keywords: Effectiveness, Local Tax, Local Original Revenue (PAD), Budget Realization Report (LRA) Abstrak Tujuan: mengetahui seberapa efektivitas pemungutan pajak daerah serta kontribusinya terhadap Penerimaan Asli Daerah (PAD) Kota Tarakan pada periode 2017 – 2021 Desain/metodologi/pendekatan: metode deskriptif kuantitatif. Data yang digunakan berasal dari Laporan Realisasi Anggaran pada periode 2017 – 2021. Temuan: selama kurun waktu 5 tahun tersebut, efektivitas pemungutan pajak daerah mengalami fluktuasi dengan tingkat efektivitas tertinggi pada tahun 2021 yaitu sebesar 107.76% dan efektivitas pemungutan pajak daerah yang terendah pada tahun 2018 yaitu sebesar 67.55%. Kontribusi pajak daerah terhadap Penerimaan Asli Daerah dalam skala >50% sehingga dapat dikatakan bahwa kontribusi pajak daerah sangat baik. Implikasi praktis: efektivitas pemungutan pajak daerah serta kontribusinya terhadap pendapatan asli daerah (pad) kota tarakan periode 2017-2021 Orisinalitas/nilai: Kertas ini asli Jenis kertas: makalah penelitian Kata kunci: Efektivitas, Pajak Daerah, Pendapatan Asli Daerah (PAD), Laporan Realisasi Anggaran (LRA)

Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management. Design/methodology/approach: This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples. Findings: The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management Research limitations/implications: The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published. Practical implications: For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management Originality/value: This Paper is Original Paper type: Research paper

Purpose: Gajah Mada Road, Batam Taman Kota area is a primary collector road 1 that has a U-Turn and dense current if passed by motorists on weekdays in the afternoon. This study aims to analyze road performance due to the closure and opening of U-Turn access. Design/methodology/approach: The research method used systematic observation is carried out on Mondays and Fridays (weekdays when the U-Turn is closed and opens) at 17.15 - 18.00 WIB in MKJI 1997. Findings: The volume of vehicles and the average speed of vehicles passing when the U-Turn is closed is higher compared to the U-Turn is opened. Meanwhile, the level of road service (LoS) is classified as good because of the stable current and normal volume even though the vehicle speed is limited and affected by traffic. Research limitations/implications: The U-Turn closure policy is believed to be a solution to reducing vehicle congestion. Practical implications: Vehicle buildup factors due to U-Turn access are the main factors hampering road performance. Originality/value: This paper is an original work. Paper type: Research papers.

Purpose: Work safety is a big responsibility for every company, especially the safety of motorists who operate within the Multinational Company Workshop Area. This study examines the extent of employees' understanding of driving safety regulations through driver briefing policies in the Multinational Company Workshop area. Design/methodology/approach: Data were obtained from the results of the questionnaire survey of motorists at Multinational Company Workshop using the questionnaire survey method to find answers. Data retrieval technique using the Purposive Sampling method is collected through online surveys given directly to respondents. After that, the data collection results in Analysis use the web spider method to find the comparison before and after the policy is improved. The population in this study were employees of Multinational Company Workshop in Batam with 70 respondents. Findings: Based on a survey conducted by many employees, many still need to become more familiar with the driving regulations within the Multinational Company Workshop Area. However, some employees already understand and understand the content of the safety briefing themselves. Research limitations/implications: The implementation of research in this paper is tried as much as possible by the intentions and objectives of the research and does not damage the company's image. Data collection in this study was based only on the questionnaire results, so there might have been fewer objective elements in the filling process, such as concurrent mutual filling in the questionnaire. Practical implications: This driver briefing policy applies to creating a healthy and safe work environment to reduce the probability of work accidents or diseases due to negligence resulting in demotivation and deficiency. Originality/value: This paper is an original work Paper type: Research paper

Purpose: This study aims to analyze and explain (1) determine the influence of Social Media Marketing on Brand Loyalty; (2) determine the effect of Social Media Marketing on Repurchase Intention; (3) determine the effect of E-Service Quality on Brand Loyalty; (4) determine the effect of E-Service Quality on Repurchase Intention; (5) determine the effect of Brand Loyalty on Repurchase Intention; (6) determine the influence, Social Media Marketing and e-Service Quality on Repurchase Intention through Brand Loyalty. Design/methodology/approach: This study used a data collection method with questionnaires with a quantitative approach. The population that is the object of research is OVO application users, with as many as 165 respondents—analysis testing using SEM with Smart PLS software. Findings: Based on the analysis of the research results, the following conclusions were obtained, Social media marketing has a significant effect on brand loyalty, Social media marketing has a significant impact on repurchase intention, E-Service quality has a considerable effect on brand loyalty, E-service Quality does not have a significant impact on repurchase intention, Brand loyalty has a significant effect on repurchase intention, Social media marketing and electronic service quality has a significant impact on purchase intent through brand loyalty. Research limitations/implications: Because of the distribution of questionnaires through google forms, the results obtained are less in-depth; it is recommended that further research can add other variables and use more in-depth measuring devices so that results are close to the real thing. Practical implications: The results of this research can be used by digital wallet service providers to improve e-service quality further if they want to get loyal consumers and continue to use it repeatedly. Originality/value: This Paper is Original. Paper type: Research paper Keywords: Social Media Marketing, E-Service Quality, Brand Loyalty, Repurchase Intention.

Purpose: This research proposes to examine the relationship between job performance and empathic leadership, job satisfaction, and work engagement. Design/methodology/approach: The quantitative research technique is referred to as the research method. The target of this research is PT. Pamapersada Nusantara, and the research sample, which consists of 386 respondents, refers to the structural equational modelling model. Findings: The findings demonstrated that the respondents believed that each and every hypothesis had been confirmed. Research limitations/implications: The study only focused on a specific set of factors that may influence job performance, such as individual crafting, supervisory support, and work engagement. Other factors, such as organisational culture or job demands, were not explored in depth. It is important for future research to investigate these additional factors and their potential impact on job performance at PT. Pamapersada Nusantara. Despite these limitations, this study contributes to the understanding of the factors that influence job performance in the mining industry and provides insights for practitioners to develop effective interventions to enhance job performance among employees. Practical implications: The managerial implication of this research is that the company can enhance job satisfaction and work engagement, boost employee performance, achieve their objectives, and acquire a competitive edge. To ensure they meet organisational goals and improve safety, technical and non-technical training programmes must be evaluated. This assessment should assess teacher preparedness, classroom, simulator, and field practise efficacy, training material content, and employee benefits. Companies may boost employee engagement, performance, and safety by strengthening training programmes and meeting employee requirements. Originality/value: This report originates from research conducted inside a single mining business. Paper type: Research Paper.

ABSTRACT Purpuse: to explain the Effect of Social Media Marketing and Brand Awareness on Purchase Intention Design/methodology/approach: Analysis techniques using Partical Least Square (PLS) and assisted by SmartPLS 3.0 software. Findings: Social Media Marketing and Brand Awareness have a positive and significant effect on the Purchase Intention of Coffee Shop Culinary in Surabaya so it is recommended to increase Social Media Marketing can be done to create Coffee Shop Culinary social media to expand Coffee Shop Culinary promotion and establish relationships with customers or other companies. Meanwhile, to increase Brand Awareness, you can provide promotions and discounts on products purchased by consumers and promote with Influencer Marketing to attract consumers to Coffee Shop Culinary in Surabaya. Practical implications: improving Social Media Marketing can be done by creating Culinary Coffee Shop social media to expand Coffee Shop Culinary promotion and establish relationships with customers Originality/value: This paper is original Paper type: research paper Keywords: Social Media Marketing, Brand Awareness, Purchase Intention.

Purpose: To study and analyze cultural values, interaction, communication, and factors that influence the formation of a strong organizational culture in dance studios in East Java. The objectives of this study also include providing a better understanding of the cultural dynamics of dance studios, contributing to the development of policies and management strategies for cultural organizations, as well as providing input and recommendations to the government, communities, and cultural actors in East Java. Design: This research uses a qualitative approach by involving data collection through interviews, observations, and documentation studies. The collected data is analyzed in depth with a qualitative approach, through data coding, pattern identification, key findings, and emerging themes. The validity and reliability of the study are guaranteed through data triangulation, peer examination, and discussion with cultural experts or related experts. Findings: The results of this study reveal various cultural values embraced by dance studios in East Java, such as gotong royong, local wisdom, the spirit of collaboration, and respect for traditions and customs. These values become a strong foundation for carrying out cultural activities and provide a strong identity for dance studios in East Java. The study also observed that interactions between dance studio members in East Java were characterized by mutual respect, support, and cooperation. Effective and open communication is an important factor in maintaining harmony and smooth cooperation in the dance studio. The success of dance studios in East Java in carrying out cultural tasks and functions depends heavily on the ability of members to interact, communicate, and work together synergistically. In addition, this study identifies several factors that influence the formation of a strong organizational culture, such as inspiring leadership, organizational commitment to culture, recognition of individual contributions, and culture-oriented human resource development practices. These factors play a role in creating an organizational environment that nurtures and encourages a positive and strong culture. Practical implications: This research is expected to provide a deep understanding of organizational culture in dance studios in East Java, as well as contribute to the development of policies and management practices of cultural organizations in the region. The research results will be presented in a structured research report and disseminated to the government, society, cultural actors, and other related parties. Paper type: Research paper

Purpose: This study aims to find out and analyze the application of management, collaboration with other parties, and local economic development of BUMDesa to increase the economic resilience of the community in Au Wula village. Methodology: The research design is a research-based development. The development design is based on the model of increasing community economic resilience through BUMDesa management practices and the PIID-PEL program approach. The stages of the research consisted of pre-field, implementation, data analysis, data presentation, drawing conclusions, and checking the validity of the data. Findings: The results showed that the increase in the economic resilience of the Au Wula village community was the result of the development and implementation of: (1) General management elements at BUMDesa include planning, organizing, directing, coordinating and controlling; (2) Collaborative management with 60 farmers, adding manpower, synergizing transportation, opening a vegetable market, and scholarship programs from elementary schools to master's programs; (3) Development of the local economy through the establishment of ecotourism centers, MSME centers, and the involvement of youth groups. Implications: Development and application of general management, collaborative management, and local economic development at BUMDesa can be used to grow and increase economic resilience in villages. Practical implications: Implementation of management governance, collaboration, and local economic development in the village. Originality/value: The application of governance includes management, collaboration, and local economic development will grow and increase village economic resilience. Paper type: Research paper

Purpose: The objective of this paper is to theoretically examine the place of the use of cryptocurrencies in entrepreneurship, accounting and taxation in Nigeria. Design/methodology/approach: The methodology used is library-based research through review of related extant literature which informed the position taken in this paper. From the critical review of literature, it can be inferred that despite the novelty and attraction these digital currencies promise, it is not without inherent limitations, but requires the needed legal and regulatory framework in order for it to enhance security of the value of money of the owners who may want to key into it usage. Findings: It is therefore recommended that the relevant national and international money market/financial regulators and authorities should take proactive steps in coming up with the needed framework to help eliminate any doubt that may be associated with the use of cryptocurrencies. Paper type: Research Paper.

Purpose: Development Model of Agrotourism Tourism Village, Ngebret Hamlet, Morowudi Village, Cerme District, Gresik Regency. This further research aims to test and analyze the Development Model of Agrotourism Tourism Village, Ngebret Hamlet, Morowudi Village, Cerme District, Gresik Regency The sample in the study was 15 correspondents related to agrotourism tourism villages. Design/methodology/approach: The sampling method used in this study is to take it to the concerned corespodent. The data collection method was carried out by distributing interviews to correspondents related to agrotourism tourism villages, namely respondents in Ngebret Hamlet, Morowudi Village, Cerme District, Gresik Regency. The data analysis technique is SWOT strategy analysis. Findings: From this advanced research activity, it resulted in the contribution of the development of agrotourism tourism villages to the improvement of the regional economy in Morowudi Ngebret Village, Cerme District, Gresik Regency through the development of agrotourism tourism villages that can increase profitability and business development well and can improve village economic development in Ngebret Hamlet, Morowudi Village, Cerme District, Gresik Regency. Paper type: Research Paper.

Purpose: This paper focused on the societal perception of Business Education graduates in Nigeria. Business Education is a course of study in higher institution of learning that provides specific business-related skills and education which are crucial to graduates of this programme to succeeding in the corporate world. Design/methodology/approach: The method used is the Qualitative method. Findings: The programme is purposely designed to produce competent, knowledgeable, skilful and efficient workforce who can favourably compete with the dynamics of work environment and also become self-reliant. However, most Business Education graduates are not well recognised by the society because of the negative perception such as less prestigious course of study and low public interest that the society have towards the programme. Practical implications: The study thus recommended among others that Business Education curriculum should be made more relevant, updated and tailored towards the development of graduates’ entrepreneurial and employability skills, government should make Business Education programme more lucrative and highly prestigious as it is a known fact that inconsistency in government policies is contributing to the poor perception the public holds towards Business Education programme in Nigeria, teaching and learning should be re-directed from theoretical to practical as this will make graduates of the programme more capable to perform wherever they find themselves and there should be serious public enlightenment on the relevance and prospects of Business Education in Nigeria. Paper type: Research paper

Purpose: In Nigeria, microfinance banks (MFB) face the burden of investing in cyber security to protect their databases, prevent monetary losses, maintain customer trust, and remain afloat in a competitive business environment. However, there are incessant cyber risks and attacks by criminals who gain undue access to the cyber-space of MFB and cause financial and non-financial loss. Design/methodology/approach: The objective of this quantitative study was to examine the effect of cyber security on the business sustainability of three listed, and most valued MFBs in Nigeria. The population of the study was 315 senior, medium and junior employees of three MFBs in Nigeria. As the target population was manageable, the research adopted a census. Data were collected using a semi-structured questionnaire, and the formulated hypothesis was analysed using multiple regression. Findings: The study found that cyber security has a significant and positive impact on the sustainability of MFB in Nigeria. Data availability account for the largest contribution to the sustainability of MFBs, followed by data confidentiality and data integrity. Employees in a MFB uphold that data availability, confidentiality, and integrity are pivotal elements of cyber security that influence the sustainability of their organisations in Nigeria. Given these results from the viewpoint of employees, MFBs are implored to regularly review and strengthen their risk management strategy and adopt a more integrative approach of human-centric cybersecurity, which brings technology and human elements together to address current and future cyber risks and build and sustain consumer trust in digital financial transactions. The implication of the study and areas for future research are highlighted. Paper type: Research paper

Purpose: The era of globalization and free markets forces universities to organize themselves by introducing internal quality assurance to guarantee the quality of education and services. In addition to internal quality assurance, universities as labor producers also require quality assurance from certification bodies outside the university. Several previous studies examined the influence of internal and external quality audits on work productivity and employee performance. In this study, the effect was seen to be different from before, namely knowing the effect of internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic. The purpose of this study was to determine whether internal and external quality audits affect the sustainability of the Surabaya Merchant Marine Polytechnic. Design/methodology/approach: This study uses quantitative research with a population and the sample is a work unit at the Surabaya Merchant Marine Polytechnic which is involved with internal and external quality audits. The data collection method in this study was to use questionnaires using multiple linear regression analysis. Tests in this study used SPSS statistics version 26. Findings: The conclusion of this study is that there is a significant influence between internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic either partially or simultaneously. The variable that has the dominant influence on this study is the internal quality audit. Paper type: Research Paper.

Purpose: The development of world transportation modes is improving. facilities and infrastructure to be able to facilitate mobilization can now be accessed anywhere. Transportation also plays a role in the development of an area because the function of transportation can also be said to be one of the supports for the economy and regional development in an area. This research wants to find out the interest of Batam residents in Trans Batam due to the increase in fuel as an alternative to the use of daily transportation modes Design/methodology/approach: Data obtained from the results of the Trans Batam user questionnaire survey using the method of expressing preferences and using variables in the form of tariffs, timeliness, service quality, information availability, safety, comfort, cleanliness, availability of facilities, availability of routes, and interest in using Trans Batam. The survey results were then carried out a comparative analysis using a spider web model from questionnaire data that had been shared with 100 respondents. Findings: The survey results were then conducted in a comparative analysis using a spider web model from questionnaire data that had been shared with 100 respondents. The findings are that there are improvements in performance in tariffs, service quality, and availability of facilities. Meanwhile, on timeliness, information availability, and safety, there are no significant performance changes. However, there is a decrease in performance on the comfort, cleanliness, and availability of routes. The conclusion obtained from the results of this study is that there is an increase in interest of Batam residents in Trans Batam due to the increase in fuel prices. Research limitations/implications: Most of the data collection in the implementation of this research was carried out by distributing questionnaire links anonymously, so it is possible that there were respondents who filled them out at random so that the quality of the data was lacking. Practical implications: Tariffs are the main factor for potential consumers in choosing public transportation modes. There are also two other factors contributing to the increasing interest of Batam residents in Trans Batam, that is the quality of service and the availability of facilities. Originality/value: This paper is an original work. Paper type: Research paper

Purpose: Parking is an essential need that the community has for a motorist. The density of parking lots is often a problem with parking needs in a place. Universitas Internasional Batam, one of the campuses in Batam City, has a relatively small parking area. Thus, this study aims to analyze the need for parking lots in the Universitas Internasional Batam environment. Design/methodology/approach: The research method used is systematic observation guided by the Parking Space Unit (SRP) 1996. This research was carried out at night during the effective day of academic activity at Universitas Internasional Batam. Findings: Based on the results of studies that have been carried out, it is concluded that the area of land to be carried out for car parking planning at Universitas Internasional Batam covers an area of 8,169.45 m2 and has met the needs. In addition, the land to be planned for motorcycles parking covering an area of 1,574.69 m2 has also met the needs. Research limitations/implications: The planning and parking area at Universitas Internasional Batam have met vehicle parking needs. Practical implications: Factors due to the density of parking lots at Universitas Internasional Batam cause many vehicles to park on the shoulder of the road (on-street). Originality/value: This paper is an original work. Paper type: Research papers.

Integrating business principles into STEM education is crucial for preparing students to navigate the rapidly evolving global economy driven by technological advancements and innovation. This paper explores the significance of integrating business principles in STEM education and the potential benefits for students, educators, and the economy in both the United States and Nigeria. We examine successful initiatives and programs that foster entrepreneurship among STEM students and identify best practices for effectively teaching business concepts in STEM contexts. Challenges and barriers hindering the successful integration of business principles into STEM education are also discussed, including resistance to interdisciplinary education, limited resources and support for entrepreneurship, and balancing technical and business skill development. In order to address these challenges, we propose recommendations and best practices such as adopting effective pedagogical approaches, engaging industry and community partners, and creating a supportive culture for entrepreneurship within STEM institutions. In addition, this article identifies several potential research areas for the future. These include longitudinal studies on the effects of business-integrated STEM education on entrepreneurial outcomes, comparative analyses of different approaches, and assessments of the scalability and adaptability of successful initiatives across different countries. The promotion of entrepreneurship and business skills among STEM students can enhance their employability, career prospects and contribute to economic growth. This paper urges further research and action to support the development of the next generation of STEM-educated entrepreneurs who can drive innovation and economic growth globally, both in the United States and Nigeria.

Purpose: The purpose of this research is to know and analyze the effect Compensation and Motivation on Organizational Performance through Employee Performance, Compensation for employee performance, Motivation for employee performance, Compensation for Organizational Performance and Motivation for Organizational Performance. Design/methodology/approach: Data collection techniques using filling out questionnaires with a quantitative methodology which is distributed to the sample population of 160 employees and processed using the Amos ver 26 application. Findings: The research results show that there is a significant effect of compensation on employee performance, as well as motivation has a significant effect on employee performance, and there is also a significant effect of compensation on organizational performance, as well as motivation has a significant effect on organizational performance. Paper type: Research paper

Purpose: This study aims to determine and analyze the effect of price, brand image and product quality on iPhone purchasing decisions in the city of Malang. The population in this study are iPhone consumers who have purchased products at Fineapple id. Design/methodology/approach: The data collection method in this study used a questionnaire with a sample of 75 respondents. The independent variable in this study is the effect of price, brand image and product quality and the dependent variable is the purchase decision. The analytical method used in this study is multiple linear regression analysis and processed using SPSS 26. Findings: The results of this study simultaneously show that the effect of price, brand image and product quality has a positive and significant effect on purchasing decisions. Partially, Brand Image and Product Quality have a significant effect on iPhone Purchase Decisions, while Price has no effect on iPhone Purchase Decisions. Paper type: Research paper

Purpose: Building 21st century character skills is not easy. Industrial revolution 5.0. brought major changes to the industrial world, which then influenced the way of life, way of thinking, way of working, and so on. The goal is to cultivate knowledge, attitudes and sensitivity in the practice of life values needed to build superior national character skills in the 21st century. Design/methodology/approach: Qualitative methods are grounded approach types, namely observation, literature study, and interviews: namely interviews with various stakeholders such as professors, lecturers, teachers, education experts, business people, experts, students, from July 8-11 2022, attended by 112 resource persons consisting of lecturers and students, and attended by 53 universities. Findings: The results of his research through four elements, namely; First, the character habituation of Pancasila values, religious values, and cultural values; Second, habituation of understanding the latest technology; Third, habituation of developing interpersonal skills; Fourth, Habituation of active participation. This is currently typical of Indonesia, superior character skills based on the 21st century revolution 5.0 as the vision and mission of Citizenship Education for the Republic of Indonesia in the future. Paper type: Research paper

Purpose: The Type B Terminal is critical for improving the area's connectivity and accessibility, particularly in Bontang City and its surroundings. The principles of equality, ecological balance, resilience, sustainable development, viability, and connectivity will guide the terminal's construction and operation. The effects on environmental components must be evaluated, and appropriate countermeasures must be implemented to ensure the project's long-term viability. Design/methodology/approach: The impacts and countermeasures of the terminal in Gunung Telihan Village, West Bontang District, Bontang City, East Kalimantan Province were determined using a qualitative descriptive method. The matrix method was used to determine the significant impacts during the pre-construction, construction, and operational stages. The structure and operation are expected to have seven effects on the physical environment components, including a reduction in air quality, an increase in noise intensity, a decrease in surface water quality, a disruption in smooth and safe traffic, damage to existing roads, specific waste handling (unloading), and the generation of domestic solid and liquid waste. Findings: At the same time, three components must be evaluated when implementing countermeasures: disruption of smooth and safe traffic, generation of domestic solid and liquid waste, and handling of specific waste (building demolition) to mitigate the impacts. Paper type: Research paper

Purpose: Think about the role that employee competency plays in the relationship between leadership style, salary, and performance. Design/methodology/approach: Quantitative research. Findings: 1) The way a leader acts has a major, favorable impact on the results his or her team achieves, 2) leadership style significantly positively affects competence, 3), pay raises have a positive impact on productivity, 4) Raises in salary have a salutary effect on worker performance., 5) employee competence has a positive impact on productivity, 6).Positive results can be attained through a variety of leadership styles on productivity through an intermediary of employee competence. 7) With competence as a moderating element, salary has a large, positive effect on worker output. Research limitations/implications: This study surveyed the staff of PT. Pelabuhan Indonesia (Persero) utilizing a sample size of 300 people who filled out questionnaires provided in-house. The collected data was analyzed using Smart PLS version 3.2.9. Practical implications: This study shows that both leadership style and pay have significant impacts on workers' output. Competence has a significant impact on performance and outcomes such as salary and leadership style. Competence is an intermediary factor between leadership style and compensation and staff performance. Originality/value: This Paper is Original Paper type: Research paper

Purpose: This study aims to determine the effect of Car Free Day activities on micro-enterprises in the Kraksaan square, Probolinggo. Design/methodology/approach: This study uses descriptive qualitative research where the results of the research do not contain elements of calculation and the results of the research are in the form of narratives, documentation, and interviews Findings: The Car Free Day activity has an effect on improving the economy of micro-enterprises in the Kraksaan Probolinggo square area. Research limitations/implications: The limitation of this research is that it only uses qualitative data from direct interviews in the field which depend on the perspective of each individual (micro business). Practical implications: Increased community productivity to develop their micro-enterprises and increase the level of exercise that is high. Originality/value: Our discussion departs from direct interviews with business actors, Satpol PP, event organizers at the Alun-alun and literature studies in several journals. Paper type: Research paper

Purpose: The banking industry is one of the service industries that contributes to national income and serves as an intermediary institution to accommodate public funds and channel them back to productive economic activities. This study will look into the factors that influence customers' intentions to use digital banking and utilize it to their advantages and future advancements. This research uses TAM (technology acceptance model) as framework to explain the intention to adopt digital banking phenomenon. In addition to TAM components of perceived ease of use and perceived usefulness, this research also put perceived risk, trust, and inconvenience into the TAM framework. Design/methodology/approach: This study using quantitative descriptive research design with conclusive research. This study use non-probability sampling with judgmental technique to 140 respondents that meet the research sampling criteria. IBM SPSS version 24 is used for multiple regression data processing and analysis. Findings: The findings show that perception ease of using, perceived usefulness, and perceived risk have no effect on intention to use digit banking. Furthermore, the findings confirm the positive influence of trust and convenience on the intention of using digital banking. Research limitations/implications: The study used Google Forms, which limited respondents' time to answer, and respondents' opinions may be prejudiced. This study's sample size reduced respondents' general representation, and the results were limited to one country. Future academics may add others variables that affect digital banking adoption into the framework. The researchers also recommend bigger sample sizes with a more diverse demographic profile of respondents. Practical implications: Digital banks might emphasize trust and convenience to attract new consumers. Delivering on promises will build trust in services. Digital bank providers can also emphasize their technology's convenience, which allows clients to do financial transactions anywhere and anytime. Originality/value: This study will serve as a reference for digital bank providers in promoting the usage of digital bank services in order to accelerate Indonesian digital bank adoption, which is still lagging behind that of other Asian countries. Paper type: Research paper

Purpose: This review paper was done to understand the major constraints to Micro Small and Medium Enterprises’ (MSMEs) recovery in Malawi following the impact of COVID-19, discuss implications, and propose policy recommendations. Design/methodology/approach: A systematic review of literature, both grey and from peer reviewed journals was used to identify the major constraints exerted on MSMEs following the onset of COVID-19. Findings: The major constraints to MSMEs’ recovery include disruptions in supply chain, demand for increased use of technology and innovation, lack of access to capital on information on opportunities/ emerging markets, increased health and safety requirements. Research limitations/implications: The unavailability of data on MSMEs’ contribution to the growth and scholarly publication on pre- and post-recovery in Malawi. Practical implications: This study proposes review of fiscal and monetary policies to align with MSMEs growth needs. Originality/value: This is a review paper. Paper type: A literature review.

Purpose: This qualitative study explores the effectiveness of crowdfunding as a financing alternative for startups and entrepreneurs in the Kurdistan Region of Iraq (KRI), compared to traditional funding sources such as bank loans and grants. Specifically, the study examines the Invest My Idea initiative by Rwanga Foundation, which supports small businesses and startups throughout Iraq. The research aims to evaluate entrepreneurs' knowledge and experience with crowdfunding, identify barriers to promoting campaigns in KRI, and provide recommendations for future efforts. Design/methodology/approach: Data were gathered through online interviews with four experts and ten entrepreneurs, analysed using thematic analysis. Findings: Findings indicate that crowdfunding holds potential as an effective fundraising strategy for KRI entrepreneurs, contributing to the growth and development of the entrepreneurial ecosystem. Research limitations/implications: However, various obstacles were identified, including lack of trust, cultural barriers, limited knowledge about crowdfunding, legislative issues, and insufficient government support for online campaigns. Practical implications: To address these challenges, the study recommends raising awareness among stakeholders, implementing policy support, and promoting crowdfunding as a widely recognized fundraising method. This research offers valuable insights into the potential advantages and challenges of crowdfunding for KRI startups and entrepreneurs, presenting practical recommendations to enhance campaigns and foster entrepreneurial ecosystem growth. Paper type: Research paper

Purpose: Health is a right of every citizen, so the hospital's strategy for improving services should see opportunities from various aspects, especially in today's digital era. The purpose of this study is to ascertain how digital advertising and quality of service affect consumer choice to choose health services through organizational culture at St. Vincentius A Paulo City of Surabaya. Design/methodology/approach: This study's methodology brings together a descriptive technique with a quantitative approach. Customers who submitted their information into the database compose the population in the present research. The sample in this research is 200 respondents. Data collection techniques used questionnaires distributed to consumers who served as participants in tests. Analyzing data technique with path analysis method. Findings: The findings revealed that the quality of service (X2) and digital advertising (X1) had a favorable and considerable impact on organizational culture (Y) at St. Vincentius A Paulo / RKZ Surabaya City where X1 = 0.000 and X2 = 0.000 is less than 0.05. Practical implications, as input to the hospital for material evaluation of organizational culture development policies in the St. Vincentius A Paulo City of Surabaya. Theoretical repercussions, serving as a resource for future research on fundamental research of institutional cultures as input to the hospital for material evaluation of organizational culture development policies in the St. Vincentius A Paulo City of Surabaya. Theoretical repercussions, serving as a resource for future research on fundamental research of institutional cultures as input to the hospital for material evaluation of organizational culture development policies in the St. Vincentius A Paulo City of Surabaya. Theoretical repercussions, serving as a resource for future research on fundamental research of institutional cultures. Paper type: Research Paper

Purpose: This paper discussed the concept of business education programme and the need for quality assurance in tertiary institutions. It examined the important roles of NUC, NCCE and TRCN in assuring quality in business education programme in Nigeria. Design/methodology/approach: This paper focused on the underlined heading as follows: objectives of business education, needs for business education ,quality assurance measuring parameters, constraints of quality assurance in business education such as; inadequate funding; staff recruitment; inadequate teaching and learning materials , control measures of quality assurance in business education, current efforts of ensuring quality in business education in Nigeria were discussed. Findings: On this note, it was recommended that Business Education curriculum should be revisited and tailored towards equipping for self-employment, among others. Therefore, cooperation and collaboration among Business Education’s stakeholders are needed in an attempt to achieve the stated objectives in Business Education by providing ample and proper modern facilities in tertiary institutions. Also, accreditation teams should be selected based on their integrity and not who you know, by this institutions will comply to put in place all the needful in order to be accredited. Paper type: Research paper