This quantitative research explores the relationship between managerial coaching skill and team performance, focusing on Generation Y and Z employees at Mazars in Indonesia. The study, grounded in social cognition theory, examines the moderating role of employees’ learning goal orientation and the mediating impact of team-level architectural knowledge. It addresses the gap in empirical evidence linking managerial coaching skill to team performance, as opposed to individual outcomes. The research involves 106 employees, including managers and team members, analysing the direct effects of managerial coaching skill on team-level architectural knowledge and team performance. It also investigates how employees’ learning goal orientation moderates the relationship between managerial coaching, team-level architectural knowledge, and team performance. Findings reveal the crucial role of a team's collective architectural knowledge in linking managerial coaching to performance, especially when employees have high learning goal orientation. This study advances our understanding of managing younger generations in the workplace and offers insights into how managerial coaching skills can influence team performance. An implementation plan based on the findings is proposed. It emphasizes enhancing managerial coaching skills, fostering learning goal orientation, and linking coaching to team-level architectural knowledge acquisition for improved team performance. The plan suggests targeted training for managers, cultivating learning goal orientation, personalized coaching, mentorship programs, and performance metrics and feedback systems. This strategic framework aims to bolster organisational performance by focusing on these key areas.

The Indonesian banking industry is undergoing a global transformation, driven by the rise of digitalization, and catalysed by industrial revolution 4.0. Bank BERKARYA stands as a notable player in this transformation, embarking on a comprehensive journey towards digitalization.One of the most important areas of change is in the core banking system which is the foundation of a bank's operations that being support by IT core banking team. However, a deeper analysis exposes a significant gap and inefficiencies. This research delves into the specific challenges faced by the IT Core Banking team in effectively managing core banking projects, utilizing PMBOK knowledge area as the primary references.Employing a case study methodology, the research combines interviews, data analysis, and literature reviews to provide a comprehensive understanding of the issues. Key findings emphasize quality as the priority of core banking.The dominant challenges identified include challenges in managing project scope and requirements, as well as challenges in prioritization. To address these challenges, three strategic business solutions are proposed: strategic demand management, an internal team solution forum, and a robust quality framework.

Research has shown that government, non-governmental organisations, and private and public universities efforts to increase and sustain the rate of Nigerian students’ entrepreneurial intentions still leaves much to be desired. As such, nascent entrepreneurs and researchers alike are beginning to advocate the triggering of the intentions from their family background. Motivated by the dwindling commitment of students in the Department of Entrepreneurial Studies, Veritas University, Abuja to entrepreneurial activities, this study seeks to investigate the effect of family background (prior experience in family business, family financial status and parental support) on entrepreneurial intentions. The study adopts a cross-sectional survey research design, census method and criterion sampling technique to select the students that completed the questionnaire. The generated data from 65 students were subjected to linear regression analysis. It was found that the effects of the dimensions of family background on entrepreneurial intentions are positive and significant. Hence, family empowerment and involvement of students in their family businesses is advocated. Also, parents and other family members should be educated on the importance and benefits of giving diverse supports to their family members who are students. Since not all entrepreneurial intentions translate to actual entrepreneurial behaviour, future researchers should relate family background to entrepreneurial behaviour. This is to assure that all respondents who will express a high entrepreneurial behaviour during the research will actually create a business afterwards.

Village funds are distributed as part of the state's commitment to protecting and empowering villages to become strong, advanced, independent and democratic. However,in Lumajang Regency in 2022 village funds worth IDR706,582,800.00cannot be distributed. Thisresearchaimstoevaluatemanaging village funds in Lumajang Regency and knowing the obstacles faced bythe village government so that it can be an improvement in the sustainability ofvillage fund management in the next fiscal year. This research was conductedbecause the management of village funds was not in accordance with applicableregulations. Study Thisusetypestudyqualitativecasestudywithdointerviewsandobservations.The research location in this research is Lumajang Regency with case studies in Krai Village and Sumberanyar Village. The results of this research showthatthemanagementofvillagefundsinLumajangRegencyisnotyetfullyaccountable and transparent because there are two villages that are not yet fullyaccountable for managing village funds according to the provisions due to abuseof authority by the Village Head in managing village funds. It is hoped that thisresearch will be useful for the Lumajang Regency Government, especially KraiVillage and Sumberanyar Village in its efforts to increase accountability andtransparency inthe managementofvillagefundsinthefuture.

The onboarding program has been acknowledged as beneficial to help new employees reach the onboarding levers. The onboarding levers consist of Self-efficacy, Role Clarity, Social Integration, and Knowledge of the Culture (Bauer, 2010). It helps new employees have an emotional connection with the organization, so it could decrease leavers under three months. But after almost a year after its grand launch, the completeness rate of the onboarding program has remained at less than 40%. It might be because the organization is not ready to implement the program yet. This research uses using descriptive analysis method. The data was collected by taking a survey to 741 participants, using Likert Scale with a scale 1 (Strongly Disagree) to 6 (Strongly Agree) and open-ended questions. And interviewed 6 participants to get a deeper understanding of why the onboarding program did not implement as expected. The result of the research is 75% ready to implement the onboarding program. they have awareness, desire, knowledge, and ability to implement the program. But there are some other factors not mentioned in the ADKAR concept that makes the program did not go as expected. Not prioritizing to complete the program is one factor that makes the implementation rate remain low. It could be aligned with the managers who didn’t pay enough attention to their team to complete the tasks. Besides, technical issues of the program such as duration, administration process, competencies of the buddy, out-of-date material, and application issues can also make the employee not do it properly.

An online ticketing system, or e-ticketing, is a way to document the sales process of customer travel activities without having to physically issue valuable documents or paper tickets.All eTicketing information is digitally stored in PT KAI's computer system. E-ticketing is also used as an opportunity to minimize costs and optimize passenger comfort. Before the use of electronic ticketing or e-ticketing, train ticket buyers would have to wait in long lines to get a train ticket to a destination. This type of research is qualitative research with descriptive analysis method through the use of interview method. The role of information systems in improving the utilization of KAI Access Mobile Application services by PT KAI Daop 8 Surabaya train users is very important. With the support of a strong and effective information system, PT KAI can expand service coverage, improve user experience, optimize operations, and remain relevant in today's digital era.In conclusion, the implementation of the E-Ticketing system using the KAI Access application at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya has a significant impact on the way users buy tickets and plan their trips. While providing great benefits in operational efficiency and user convenience, the company is also faced with challenges that require extra attention in ensuring data security, user adjustment to new technology, as well as constant evaluation of the impact of these changes on user experience.

With the development of technology and the increased interest in e-marketing, reliance on marketing automation has grown due to the emergence of many automated marketing platforms available to organizations. This is done in order to improve the growth of their projects. In 2018, approximately 49% of organizations regularly used marketing automation. This technology automatically identifies the target customer and designs relevant content based on their behavior. It also automates repetitive tasks, reduces human errors, and helps achieve better results, instead of manual work. Competition is exerting its effects on organizations in all sectors, including the product sector. Our current topic was chosen to identify the aspects that the Carrefour chain of stores, specifically the Duhok branch, uses in using marketing automation to outperform its competitors, and the aspects that make customers choose this organization over others or the reasons for their departure from choosing it. The main research problem is the role of marketing automation in promoting marketing excellence. The research derived its importance through the crystallization of an intellectual framework that establishes the concept of marketing automation on the one hand, and the crystallization of another intellectual framework for marketing excellence, through which it has become necessary for organizations to control their marketing activities and use them in a smart way in order to be the leader in their field of activity. The current research aimed to identify the nature of the relationship between the two research variables by analyzing (486) questionnaires, which represented the source for obtaining field information. A sample for the research was a number of workers in Carrefour Duhok. The research adopted two hypotheses to measure the strength of the correlation and the influencing relationship between the two variables. The hypotheses were tested by different statistical means. The researchers reached a number of conclusions, the most important of which was that marketing automation shortens the repetitive tasks of marketing operations to increase the efficiency and effectiveness of marketing operations decisions made by the organization.

The pressing need to address climate change and reduce greenhouse gas emissions in order to achieve Indonesia Net Zero Emission (NZE) target in 2060 has led to the exploration of innovative technologies for carbon mitigation in the upstream oil and gas industry. One of the crucial technology for achieving net-zero emissions goals is Carbon Capture and Storage (CCS). Triggered by the Carbon Pricing policy and Minister of Energy and Mineral Resources regulation stipulating CCS implementation in the upstream oil and gas industry, this research investigates the feasibility of integrating CCS technology into the operations of Husky-CNOOC Madura Limited (HCML), an offshore oil and gas company located in Madura Strait, East Java, Indonesia. Employing a qualitative approach, the study examines the driving forces, uncertainties, and potential scenarios impacting CCS integration within HCML's journey to support energy transition. This research employs the scenario planning method to gain a precise understanding of the CCS Integration in HCML offshore oil and gas operation within its contract period until 2032. These scenarios are crafted from qualitative interview data with HCML CCS task force. The primary aim of scenario development is to assess the implications of identified uncertainties of Government Support and Technology & Innovation to formulate an effective strategy to address the challenges posed within CCS integration in HCML. In this research, the author formulates four scenarios termed Yellow Submarine Scenario, Across the Universe Scenario, The Long and Winding Road scenario and A Hard Day’s Night scenario. Each scenario will yield distinct implications and early warning signals regarding the CCS development and integration in HCML offshore oil and gas operation. Furthermore, upstream oil and gas business players can refer to the strategic planning direction in each scenario to gain understanding when confronting the challenges of the CCS development and integration in the offshore oil and gas operation in the medium and long term.

This study explores the influence of leadership style in JD.id as a subsidiary company during economic disruption and observes the changes in leadership style when investor confidence declines. To conduct the analysis, 2 BODs and 9 managers from JD.id were interviewed with 12 questions focusing on exploring the conditions and leadership styles of the subsidiary and parent companies before and during economic disruption. The results showed that JD.com and JD.id have a Ballast business type with a parent-child fit matrix which means that both companies are in the same industry where there is no opportunity for the parent to add value. When experiencing economic disruption, the parent company's leadership style began to shift to situational leadership where the parent began to become a dictator of the subsidiary company. The division most affected by the sudden change in direction and the parent company's interference is the Commercial division. Since they interact directly with budgets and promotions, when investors are no longer confident to put more money into the company, the commercial team can no longer work properly. This resulted in a change in the leadership style of local leaders, with most of them changing to adaptive leadership and some of them losing their leadership style as parents interfered in most of their decisions.

In a business environment, when companies want to enlarge their portfolio or expand their operation, merger and acquisition process could be one of the ways to put the perspective into reality. This acquisition approach was also chosen by PT. ELI when they want to expand their lubricant business operations in Indonesia for when in 2018, they acquired PT. IND.After the acquisition by PT. ELI, the cultural differences between the multinational and the local company, particularly in terms of safety, came to the fore for the leadership of PT.IND. They realized their key role as change agents who had to communicate this cultural change to the workers. Behavioral skills were important as leaders already had their own leadership styles, while Kouzes and Posner's Exemplary Leadership theory became the foundation for an effective leadership approach. Leaders were also directed to hone communication skills through Computer Based Training from the company intranet. From the employees' perspective, their interviews confirmed that the safety culture had changed after the acquisition and their leaders appeared more safety-conscious and concerned. However, they wanted consistency in the implementation of the safety culture as their biggest challenge was changing ingrained mindsets and habits. Their solutions included the development of a prioritized program that considers immediate needs and basic business processes to maintain the integration of the safety culture.

The COVID-19 pandemic caused an unprecedented period of financial and operational instability, which had a significant effect on the aircraft maintenance, repair, and overhaul (MRO) industry. For MRO company, preparing a successful recovery from the pandemic's harmful effects is currently the most pressing business challenge. The battle for market share among MRO is fierce, and the road to recovery is still challenging. The post-pandemic environment has transformed, necessitating a departure from conventional corporate practices. The evolving behaviors of manufacturers, suppliers, customers, and competitors underscore the necessity for the industry to proactively adjust. Marketing plays an important role in addressing this challenge and managing the interactions between MRO and customers regarding the company's offerings. Marketing also has a significant impact on customer’s perceptions of the company's brand image. For GMF to adapt to the post-pandemic environment, a comprehensive internal and external study is necessary. Several frameworks such as VRIO, Porter's Value Chain, STP, and Marketing Mix help evaluate the company's capabilities, competitive advantage, market segmentation strategies, and tactical marketing elements. Meanwhile, frameworks as PESTEL, Porter's Five Forces, Customer Analysis, and Competitor Analysis provide insights into the macro-environment, market forces, customer behavior, and industry rivals. Integrating these findings via SWOT frameworks helps formulate an appropriate business and marketing strategy that aligns with the current situation and company target. The proposed marketing strategy, leveraging STP and Marketing Mix, determines expansion strategies, market segmentation tactics, and optimal implementation plan to ensure the strategy's practicality and viability within the expected time and resources.

The tobacco farmer became one of the most affected parties that make cigarettes, making cigarette companies decrease their product costs, including tobacco production by farmers. To overcome that, the government issued regulations that set the use of the Revenue Sharing Fund of Tobacco Products Excise (TERSF) obtained to be given to the affected parties. Customs has a surveillance area in three districts: Bondowoso Regency, Jember Regency, and Situbondo Regency. Jember Regency became the highest regency and received the highest regency of Customs in September. Revenue Sharing Fund of Tobacco Products Excise increased from 2% to 3% starting in 2020 as the Minister of Finance Number 215/PMK.0/2021 about use, monitoring, monitoring, and evaluation for the following areas: 50% of the following areas: 50% (% of the following areas: 50%The method used in this research is a library study. This research results using the stewardship theory show that Dhcht's funds in Jemberg Regency have been fulfilled through the energy between the government and the State of Customs.

Improving employee performance is the hope of employers and the community as service recipients. Employers want all employees to have good performance and employees who have an interest in self-development and job promotion. Community satisfaction describes a service provided to the community that will affect the quality of service. This study aims to analyze the effect of the quality of human resources and service quality on employee performance with community satisfaction as an intervention variable. The population in this study were people who received services at the Disdukcapil Office of Pemalang Regency, totaling 240 people consisting of 130 people who were male and 110 people who were female. The sample in this study amounted to 150 people. The analysis test performed was multiple linear regression analysis and path analysis. The results of the study are 1) Quality of Human Resources has a positive and significant effect on employee performance, 2) Quality of service has a positive and significant effect on Employee Performance. 3) The quality of Human Resources has a positive and significant effect on community satisfaction. 4). Service quality has a positive and significant effect on community satisfaction. 5). Community satisfaction has a positive and significant effect on employee performance. 6). Community satisfaction can mediate the influence of the quality of Human Resources Performance on Employees, but the results are smaller than the results directly.7). Community satisfaction can mediate the effect of service quality on employee performance, but the results are smaller than the results directly.

Organizational culture is one of the essential topics in organizational behavior because of its role in determining the behavior of organizations and guests simultaneously. The researchers focused on describing the meaning of culture in general and administrative culture in particular to study values, beliefs, and other social variables to demonstrate their relationship to individuals. The group gives the ability to innovate, develop, and deal with internal and external problems. It works to build confidence and deal with those problems with awareness and feeling that give the group the vital role it plays in achieving the organization's goals. The research problem is (Does the organizational culture affect the behavior of the group in the hotel organizations?), As for its importance, it is to enhance the ability of the hotel to develop the culture of workers continuously by developing clear strategies to review environmental changes, and it aims to influence the behavior of the group (workers) in the hotel to improve and build Their cultures in the organization and in line with the developments taking place in the world. The analytical descriptive approach was adopted to analyze the sample’s responses to the questionnaire paragraphs. The research community was represented by the employees of the Mansour Hotel in Baghdad, where (35) questionnaires were distributed and were intentional. The statistical methods used were the stability test, the Cronbach coefficient, simple linear regression Multiple, Pearson's coefficient, the F test, the coefficient of determination, and percentages using the program (SPSS V.24). Many conclusions were reached, the most important of which are: There is a statistically significant relationship between (organizational culture) and (group behavior) according to the answers of the research sample. The most important recommendations are: Encouraging the development of collective behavior because of its apparent impact on hotel workers and increasing their organizational culture.

Based upon the information of the Consumer Confidence Index (“CCI”), the stocks of consumer companies in Indonesia are still attractive for their investors. The selection process for the investors can be narrowed down to using available stock indexes that are available in the market. The LQ45 Index is one option in selecting large caps stocks. Furthermore, there are various methods that are being used by investors in order to determine whether a company stock will generate a good return. In this research, the researcher chooses to highlight the benefit of knowing the relationship between financial ratios of a company and the stock returns of the same company. This research focuses in analyzing the relationship between selected financial ratios which are Current Ratio (CR), Liabilities to Assets (LTA), Return on Asset (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) and the Stock Returns of the consumer companies that are listed in LQ45 Index in the period from 2017 to 2022. We used EVIEWS 10's multiple regression analysis approach to examine all of the data. This study additionally employs hypothesis testing, a coefficient of determination test, and assumption tests to round out the investigation. Findings from this study indicate that, for the consumer businesses included in the LQ45 Index from February 2023 to July 2023, Return on Asset (ROA), Net Profit Margin (NPM), and Dividend Payout Ratio (DPR) do, in fact, interact significantly with stock returns. While, Current Ratio (CR) and Liabilities to Asset (LTA) do not have a significant relationship toward the same. All the independent variables simultaneously influence Stock Return.

PT. MSI is a company under Triputra group which focuses its business in the automotive industry on two wheelers and four wheelers. Today the automotive industry all over the world is having a transition to another level, every brand is in the race to become number one in high technology such as autonomous vehicles and electric vehicles such as Tesla, Toyota, and BMW. Indonesia automakers such as Toyota, Daihatsu, Honda, Wuling, Hyundai and others started to follow the trends. This trend can be an opportunity and threat to every spare parts manufacturing in Indonesia. This thesis aims to find, analyze, and give the corporate strategic to make sure the company is sustaining and growth during transition in electric vehicles era. The method is to create Industrial Organization Model (I/O) which in I/O needs to analyze external environment that affect majority of company’s strategic decisions. The framework is to analyze and combine consumer analysis, general environment analysis, industry analysis, and competitor analysis to find out that currently the industry is attractive. The next step is to create strategy formulation, prepare the required assets and skills and create a strategy implementation plan. The strategy that proposed to PT. MSI is a differentiation strategy which focuses on selling unique products that our competitor doesn’t have. The core competencies needed to support this strategy are strategic alliances. For further strategy, the company should be able to balance value chain activities which consist of primary activities and secondary activities.

The rapid technological advancements in the digital age are having an impact across various industries, including finance and banking. This has intensified competition among banks, with the rise of fintech and e-wallet services further enhancing the industry’s competitiveness. In response to this challenge, Indonesian banks are actively investing in the development of smartphone banking apps to meet evolving customer needs. Presently, Indonesian customers demonstrate openness to innovative digital economy products, particularly in the digital payments. Capitalizing on market opportunities, CIMB Niaga as one of Indonesia’s largest banks with a total capital of 30 trillion rupiahs, is strategically leveraging the development of smartphone banking applications through OCTO Mobile. However, in comparison to other banking apps, OCTO Mobile currently exhibits a lower usage rate. According to Consumer Preference Towards Banking and E-Wallet Apps survey that conducted in 2022 by Populix, OCTO Mobile was in the sixth position with only 5% users which indicates a lack of active users. Therefore, this research aims to identify the root cause and find the most suitable strategy development for OCTO Mobile application. Various methodologies are employed to establish a framework capable of addressing business challenges. This begins with an internal analysis, followed by an examination of the external environment, competitor analysis, and customer analysis. To dive into customer analysis, a survey is conducted utilizing a questionnaire distributed to a sample of respondents. The primary objective of this survey is to ascertain the Perceived Value (PV) of the OCTO Mobile application.

Strategic marketing serves as a vital tool for corporations aiming to boost product sales and increase awareness among consumers. In the case of Siomay Bandung Wibisana, understanding the market landscape and recognizing challenges, particularly as their product is considered a commodity, is crucial. This involves delving into various analytical frameworks such as Porter’s Five Forces, STP (Segmentation, Targeting, Positioning), SWOT analysis, marketing mix, and the 7Ps. The study encompasses diverse research methods, including descriptive, diagnostic, predictive analytics, and perspective analytical research techniques. It employs both primary and secondary data collection methods to comprehensively gauge market dynamics. Implementing a multifaceted marketing strategy emerges as pivotal for Siomay Bandung Wibisana’s revenue growth. This encompasses strategies like broadening menu variations, dynamic pricing strategies, enhancing online presence, fostering collaborations, and engaging with the community. Through meticulous analysis of internal and external factors, particularly via SWOT analysis, and the application of the 4Ps (Product, Price, Place, Promotion), the brand can carve a distinctive identity, attract its target audience, and effectively navigate the fiercely competitive F&B industry. This holistic approach doesn’t solely aim for immediate sales but strives for sustainable growth by remaining adaptable to evolving market landscapes. Ultimately, the STP process forms the bedrock of a successful strategy by comprehending the market intricacies and precisely targeting the ideal customer base.

Chicken has the biggest consumption per capita in Indonesia compared to beef and pig consumption. Biggest number on the chicken consumption makes the chicken industry business more interesting, but when growing the chicken, farmers often have several problems likes low farm efficiency because of higher of dead chicken, difficulty in managing farm operation & need to be in the farm 24/7 otherwise many problems will arise. Therefore, the company built and launched a smart controller to control coop condition with setting configuration that can be controlled remotely. To create the marketing strategy to penetrate smart controllers, this research will analysis the internal and external condition using VRIO, Competitor Analysis, and Porter’s Five Forces. To define the market selection (Segmentation, targeting market and Product positioning) and market mix using 4P (Product, Price, Place / Distribution, and Promotion) of smart controller, we using questioning methods by interviewing 8 farmers in West Java Area and use axial coding to analysis the data. The result of this research is company will create products that cover farmer’s needs and different with other product in the market. To makes farmers interest with the product we offer several pricing scheme or method, and the scheme doesn’t burden farmers, therefore we offer two method of payment which are buying product and subscription method for farmers that never use the products before. To cover all types of farmers, we are using 360 marketing communication with offline and online communication. Offline communication will be implemented only when introducing the product for the first time to farmers and to maintaining customer we use online communication to make people aware and remind on how to use the application and get new customers. To get more customers we offer cashback and referral program for farmers.

This study aims to determine the effect of leadership and work environment on employee performance with work motivation as an intervening variable in the Regional Secretariat Office of Pekalongan Regency. Respondents used in this study were employees within the Regional Secretariat of Pekalongan Regency. Data collection using questionnaires. Simple Random Sampling is the method used for sampling. Data analysis using Structural Equation Modeling (SEM) analysis. The results showed that: 1) there is a significant positive effect of leadership on work motivation The results showed that. 2) there is a significant positive effect of leadership on employee performance, 3) there is a significant effect of work environment on work motivation, (4) there is a significant positive effect of work environment on employee performance, 5) there is a significant positive influence between work motivation on employee performance.

Foreign direct investment is considered more beneficial because it can increase the development of the country and human resources in it. This study aims to discuss macroeconomic influences in which there is economic growth, interest rates, and exchange rates on foreign direct investment in OIC countries. The sample of this study amounted to 28 countries from a total of 57 OIC countries using the non-participant method. Secondary data type with a period of 10 years (2012-2021). The comes about of this consider show that macroeconomic factors such as financial development intrigued rates and exchange rates don’t have a noteworthy effect on FDI. Be that as it may this variable may be a variable that truly impacts FDI.

The aim of this research is to examine the role of emotional intelligence and work stress on employee performance, with job satisfaction as an intervening variable Study at the Regional Secretariat of Pekalongan District. This study is a survey research, utilizing primary data with a sample of 111 employees within the Regional Secretariat of Pekalongan District as respondents. The hypotheses are tested using the Structural Equation Modeling (SEM) equation model. The findings of this research indicate H1: Emotional intelligence has a significant positive effect on employee performance. H2: Emotional intelligence has a significant positive effect on job satisfaction. H3: Work stress has a significant positive effect on employee performance. H4: Work stress has a significant positive effect on job satisfaction. And H5: Job satisfaction has a significant positive effect on employee performance.

The Government of Indonesia (GOI) has taken steps to cope with the impacts of the pandemic in the country, allocating the resources needed. In the midst of recovering from the pandemic, the GOI also has to strive towards fulfilling the Sustainable Development Goals (SDGs) by 2030. The significant economic growth of the healthcare industry and increasing support from the government shows a tremendous potential for growth.PT Siloam International Hospitals Tbk. (SILO) is among hospitals with the largest market capitalization in Indonesia. As a healthcare provider, Siloam Hospitals also was greatly impacted by the COVID-19 pandemic, but it managed to be the hospital with the highest 3-year price returns at 201.26%. This study aims to evaluate the performance and valuation of PT Siloam International Hospitals Tbk in the post-COVID-19 pandemic period to provide guidance for investment decisions. A valuation of the company is done using the Discounted Cash Flow (DCF) method based on financial statements from the year 2018 to 2022. It is found that the company’s intrinsic value per share is IDR 1031, and the share price by the end of 2022 is IDR 1246.12 indicating it is overvalued by 121%. Relative valuation is also done, and it is found that the company’s Price/Earnings ratio is 17.62, Price/Book ratio is 2.3 and EV/EBITDA ratio is 8.05. These values are lower than the industry and sector average, indicating that it is relatively undervalued. Based on the analysis of the company, healthcare landscape and factors affecting it, the author recommends potential investors to buy this stock with caution.

In the midst of the rapid growth of the digital economy in Indonesia, the construction of a 9.6 MW Ballard Data Center in West Java has experienced significant delays in project completion.The research was conducted within the framework of TNT project management consultancy for MS, with the main objective of uncovering practical insights to successfully address the fundamental reasons behind these delays.The study used a qualitative research approach and conducted semi-structured interviews with key stakeholders, such as project managers and commissioning agents. Interviews were conducted with a comprehensive thematic analysis to find recurring patterns and themes. This process ensures that the resulting strategy is based on detailed and complex facts of the project environment. The theme analysis is supported by a thorough examination of secondary data sources, such as PMBOK 6th Edition and relevant academic publications, to build a strong theoretical foundation for research.Thematic analysis found fundamental problems including insufficient technical capabilities, substandard project management methods, and barriers to cultural communication. By combining these discoveries, the research provides practical solutions aimed at improving the skill level of project staff, strengthening engagement, and refining communication methods. The analysis shows that these improvements are critical to align with Indonesia's digital growth path and achieve project success.

Knowledge Management (KM) is important because of the many benefits it can bring to organizations such as better productivity, quality, profitability, and innovation. Knowledge Management in the Hospital and healthcare industry is essential because of its role as an important business. KM assessment is needed to find out which strategy is most suitable. Indonesia's Leading Hospital Group Network is the subject of this paper. This network is one of the largest Group Hospital Networks in Indonesia. The GWI of 40 Hospital Units varies from one another. To verify assumptions, an assessment is carried out to determine the current performance of KM, its gaps, and what strategies are needed to reach full maturity. The assessment was carried out using a mixture of quantitative and qualitative methods collected from employees working in the QNT directorate of the Hospital Group. Quantitative data was collected and analyzed using the APO KM Maturity Framework and qualitative data by interviewing employees using a standard set of questions. The study confirmed that the organization has not yet reached full maturity and is still in the refinement stage with a score of 161 out of 210. The challenges faced are the massive geography of the Hospital Unit, the culture and ability of different employees from each hospital, frequent changes, unclear career paths, and the absence of a special KM department. To improve the performance of KM Hospital Group, the author has provided 10 strategies and business solutions for the Hospital Group that focus on People, Process, Technology, and Governance. In addition to these 10 strategies, the author has created 38 practical KM strategies that other Hospital Groups in their organization must have implemented.

This study focuses on addressing challenges in the management of refurbished parts at PT XYZ, an oil and gas Services Company. The company grapples with substantial challenges, including high equipment downtime and extended lead times for new parts, leading to considerable revenue losses and impacting project timelines. In response to these challenges, the research employs the DMAIC methodology within the Lean Six Sigma framework to investigate and propose strategies for enhancing efficiency in PT XYZ's Well Construction division. The study specifically aims to significantly reduce the Down for Parts (DFP) rate, a key metric measuring equipment downtime due to part unavailability. Remarkably, the primary goal of achieving a DFP rate of 2.6% has been surpassed, with the DFP rate decreasing impressively from 3.3% to 2.45%. This achievement is accompanied by a substantial reduction in average equipment downtime from 11 to 6 days. Additionally, there is a notable improvement in the sigma level, reflected in both DPMO, which increased from 2.6 to 3.1, and maintenance days, rising from 1.5 to 2.9. The practical implications of this research are substantial, offering actionable insights with broad applicability across industries. The results are intended to guide organizations in optimizing maintenance procedures, minimizing equipment downtime, and enhancing overall materials management efficiency. The research aims to bridge the gap between theoretical understanding and practical solutions in the fields of equipment maintenance and materials management.

Many coal companies in Indonesia forced to change their business strategy. It is also happened in PT Indika Energy Tbk.PT Indika Energy Tbk apply some strategies to reduce this legal risk, such as by investing in non-coal industries, decarbonizing the operations, and divesting from high-carbon industries. One of the interesting corporate action conducted by PT Indika Energy Tbk is the divestment strategies that applied for some last years. The newest divestment conducted by PT Indika Energy Tbk (INDY) is the divestment of PT Multi Tambangjaya Utama (MUTU). PT Multi Tambangjaya Utama has contributed to around 6 until 8% total revenue of PT Indika Energy Tbk. Also, PT Multi Tambangjaya Utama coal quality is considered as the high-grade coal with high caloric value. This movement catch many investor attention.In this research, PT Indika Energy Tbk valuation will be revalued and compared between before MUTU Divestment and after MUTU Divestment. Since PT Multi Tambangjaya Utama is not the public listed company, firstly, there is need to estimate the financial statements. The valuation used in this research is by using Free Cash Flow to Equity (FCFE) method. FCFE calculation will be used for PT Indika Energy Tbk before MUTU divestment and after MUTU divestment. Then, the value between before MUTU divestment and after MUTU divestment compared each other. Beside of that, in this research also cover financial ratio and relative valuation also compared to other coal companies in Indonesia.

Despite the complete portfolio in plant-based and cultivated meat technology, GEA, as one of the leading providers of machines and full process line for food and beverage industry, has not managed to sell a single project yet for the meat alternatives applications in Indonesia. The high price, lack of dedicated personnel, no supporting regulation, and low investment in the industry contribute to the absence of demand and no sales to GEA in the meat alternatives segment. This research aims to help GEA gain sales from eat alternative industry in Indonesia. An integrated framework of design thinking and blue ocean shift is used to propose a suitable business strategy and create new value which GEA can offer to the customers. In line with the framework, one-on-one in-depth interview to several key stakeholders is carried out with a customer-centric approach to deep dive the business issue. The study shows that GEA needs to eliminate a complicated order process with customer, reduce the price structure, raise the awareness and education of new food, and create small-scale capacity machines and business accelerator, in order to make a leap into the blue ocean. In the short-term, GEA can make the price more competitive by local sourcing the simple accessories of the machines and offering rental machines for meat alternatives production. Additionally, GEA should eliminate complicated order process and provide new food process consultancy services. The long-term plan will be for GEA to launch small-scale machines and create strategic partnership through a business accelerator program.

This research aims to determine and analyze patient behaviour in choosing a hospital in Pontianak City which is influenced by the variables of service fairness, service convenience and trust. The population in this study were all patients who had received treatment at various hospitals in Pontianak City. The samples in this study were selected using the ten-step method. Data analysis was carried out using Structural Equation Modeling (SEM) with the SMARTPLS 3 application. The test results show that service convenience influences trust, while service fairness does not influence trust. Service fairness influences behaviour, service convenience influences behaviour, and trust influences behaviour. Trust can mediate the influence of service convenience on behaviour, while trust cannot mediate the influence of service fairness on behaviour.

This study is on the impact of tax reforms and Nigeria economic growth. The study covers the period of 1990-2019. A multiple regression model was specified to assess the value of petroleum profit tax, the value of company income tax, the value of custom duties, and value added tax on gross domestic product of Nigeria. The OLS results reveal that all other variables except company income tax have significant impact on GDP, which was used as a proxy for economic growth. Based on the above findings, it is therefore, recommended that there should be periodic inspection of tax procedures for all companies operating in the Nigeria economy. This will afford the government the financial leverage to perform some of its strategic developmental roles especially in the fiscal sector of the economy to bring about the much -desired national economic development.

Climate change drive countries as well as private sector to reduce their emission. Investors are becoming aware of sustainability issues and more likely to prioritize companies that demonstrate strong ESG. Adapt to this condition, coal mining companies in Indonesia are improving their ESG performance, one of which is PT Indika Energi Tbk (INDY). As one of the biggest mining companies in Indonesia, INDY has carrying out sustainability initiatives and made it one of the companies with the best ESG scores compared to its competitors. However, Indika Energy’s good ESG performance was not followed by its good stock performance. This phenomenon initiate author to analyze on how much the business transition to low-carbon and Net Zero Emission (NZE) development by INDY will affect the company valuation. The valuation was based on the Discounted Cash Flow (DCF) method, forecasting 10 years of future financial statements considering the company's past performance and strategy. The evaluation was conducted under four scenarios based on coal and non-coal revenue mix in 2032. Based of DCF method, the highest intrinsic value of INDY is Rp 2,978 under scenario 2 (NZE scenario or 40% non-coal revenue mix), higher than valuation under scenario 1 (BAU scenario or 30% non-coal revenue mix) valued at Rp 2,931. The market price of share is 2,200 as of end Sep-23, which indicated that current share price is undervalued. The results also show that a company's diversification strategy up to a certain point increases the value of its shares.

Consumer behavior and preferences in the foodservice industry experienced a profound shift in the post-Covid-19 era. This transformation significantly impacted the competitiveness and profitability of businesses like Backmee Spicy Noodles and Wonton. To address these challenges, this research explores consumer behaviour and the evolving marketplace and proposes a strategic framework to maintain a competitive edge. Analysis of the survey results and in-depth evaluation of customer segments guide the formation of new marketing strategies. The comprehensive staff training program, innovative menu development, and strategic expansion of dine-in services cater to customer preferences, enhance customer relationships, and drive revenue streams. These strategies align with Backmee Spicy Noodles and Wonton's goal of staying competitive and relevant in the evolving foodservice landscape. The proposed implementation plan incorporates budget allocation to ensure the successful execution of the recommended strategies. This research aims to serve as a practical guide for businesses in the foodservice industry facing similar challenges, offering insights on adapting to changing consumer preferences and achieving sustainable growth.

Penelitian ini mengeksplorasi efek moderasi dari Financial Self Eficacy dan Income Level pada hubungan antara Financial Literacy dan Millenial Saving Behavior. Penelitian literasi keuangan saat ini mengakui bahwa variabel ini dapat mempengaruhi hubungan saving behavior, namun sedikit penelitian telah dilakukan mengatasi dampak dari faktor ini. Menggunakan kumpulan data yang tersedia untuk umum sebanyak 200 responden Millenial di Indonesia khususnya di wilayah perbatasan Entikong Kalimantan Barat, saya berhipotesis bahwa faktor ini memiliki efek moderasi yang positif yang artinya dapat meningkatkan kekuatan dan arah hubungan.

Managing village funds poses both a responsibility and a formidable task for Village Apparatus as they strive to prioritize the optimal utilization of these funds. Hence, this research endeavor is centered on examining whether the utilization of the Village Financial System (Siskeudes), the competence of the village apparatus, and transparency collectively contribute to the realization of village fund management accountability. This research adopts a comprehensive approach by employing a census method, which involves the distribution of questionnaires to 93 village apparatus respondents across 31 villages. The statistical analysis employed for testing is multiple linear regression. The outcomes revealed a positive correlation between implementing the Village Financial System (Siskeudes), the competence of the village apparatus, and transparency with the accountability of village fund management. Furthermore, it was demonstrated that the combined influence of the Village Financial System (Siskeudes), Village Apparatus Competence, and Transparency significantly impacts the Accountability of Village Fund Management.

The National Amil Zakat Agency (BAZNAS), as the official management body responsible for nationwide collection, management, and distribution of zakat, possesses significant potential for continued growth. Currently, the accumulation of muzakki funds by BAZNAS only accounts for 1% of Indonesia's Gross Domestic Product (GDP). However, this potential remains constrained by certain factors that impede the zakat collection process, necessitating an optimization of zakat collection. To achieve this, one of the ways is to measure BAZNAS's performance efficiency. Hence, the objective of this research is to analyze the efficiency of BAZNAS's financial performance. The research methodology employed is the Data Envelopment Analysis (DEA) method, adopting both the Constant Return Scale (CRS) and Variable Return Scale (VRS) assumptions. The observation period spans four years, from 2018 to 2021. The research variables encompass ZIS funds collected, fixed assets, and employee salaries as input variables, while ZIS funds distributed and operational costs serve as output variables.The results demonstrate that BAZNAS has achieved a remarkable efficiency value of 100% during the period from 2018 to 2021. This is supported by the actual value aligning with the target value.

T XYZ as the main contributor of national oil production tries to increase the oil production by developing existing reservoirs using secondary oil recovery method in order to meet the demand for oil from Indonesian people. The implementation of the oil recovery method requires a lot of investment which is 624,021 million USD. Because of that the financial feasibility of investment must be conducted. Financial feasibility will be reviewed according to a capital budgeting framework to accept or reject a project, based on Net Present Value (NPV), Internal Rate of Return (IRR), Discounted Payback Period (DPP), Payback Period (PP), and Profitability Index (PI). Based on a 9,64% weighted average cost of capital, the NPV of the project is USD 170.095.470, DPP is 4,26 years, PP is 3,80 years, and PI is 1,290. Additionally, the project has an IRR of 28%. A sensitivity analysis is also conducted in this study to evaluate projects resilience should the relevant parameters change in the future. Each parameter (oil price, oil production, OPEX, and CAPEX) is decreased and increased by 5% and 10%, respectively, while the other parameters are kept constant, to determine the impact of parameter changes towards NPV and PI. As the main objective of this project is to increase oil production, while oil production itself is a critical factor in the sensitivity analysis, therefore the oil production during the project must be well maintained.

The purpose of this study was to find out and analyze e-service quality, customer satisfaction, customer trust and loyalty to shopee customers in Pontianak. This type of research uses a quantitative approach through a survey method which is carried out by collecting data using a questionnaire. The population in this study were all Shopee users who shop online in the Pontianak area with a total sample of 100 respondents. The results showed that e-service quality has a significant effect on customer satisfaction, e-service quality has no significant effect on customer trust, e-service quality has no significant effect on loyalty, customer satisfaction has a significant effect on customer trust, customer satisfaction has no significant effect on loyalty ,

Employee engagement is an emotional and intellectual commitment to the organization. Employee engagement can create success for a company, one of which is through improving employee performance. The purpose of this study is to determine the significance of the problem between Competence and Self-Efficacy on Employee Engagement through Intervening Variable of Organizational Commitment in ASN Semarang City. The number of respondents used in this study was 100 people using the judgment sampling method. Respondents are ASN employees in Semarang City. This type of research is quantitative by means of data collection by filling out questionnaires using the IBM SPSS test with the Multiple Linear Regression analysis method, namely the validity test and the reliability test descriptively. The reason for choosing this method is that this research can be conducted to dissect in detail the influence and relationship between competency, self-efficacy and organizational commitment variables on employee engagement in ASN Semarang City. The results showed that each variable had a significant effect, namely competence had a positive effect on employee engagement, self-efficacy had a positive effect on employee engagement and organizational commitment variable which was an intervening variable had an effect on employee engagement. So it can be concluded that all variables influence the occurrence of employee engagement in ASN Semarang City. This research provides a better understanding of the factors that influence employee engagement.

This research identifies the role of banking marketing on enhancing the financial performance of banks. Design/methodology/approach: To address the research problem and achieve its objectives and test its hypotheses, a number of branches of Rafidain, Rashid, and Trade Bank of Iraq (TBI) operating in Maysan province were selected. A purposive sample of 60 employees from all administrative levels in those banks was chosen. A questionnaire was used to collect data. The study hypotheses were processed and tested using several statistical methods (SPSSV.21, Excel). Results showed a significant consistency between banking marketing and its five dimensions and the financial performance of banks in the research sample, as it is an important marketing strategy adopted by banks to market their banking services to maintain and confront competition in the banking sector. Recommendations: the study recommends the need for effective and continuous attention to banking services as they are the essence and foundation of banking work to compete with other service providers, whether at the government or private sector level.

Despite the daily generation of 7.2 tons of waste in Jakarta, with a significant portion being plastic waste, businesses involved in recycling, particularly Recycling County, still face the challenge of obtaining an adequate supply of plastic waste for their production processes. This issue arises due to a need for more suppliers and quality supplies. Significant challenges persist in economic and social behavior regarding plastic waste collection. Additionally, the practice of waste management, specifically the segregation of plastic waste in Jakarta, remains uncommon. In fact, waste management plays a vital role in reducing landfill waste. Also, it offers economic benefits to plastic waste suppliers, as collected plastic waste is the business primary source of recyclable materials, such as Recycling County. This research employs the planned behavior theory to investigate the main factors influencing public behavior towards plastic waste collection, ultimately creating a social innovation model to increase the number of plastic waste collectors and suppliers by encouraging individuals to view the plastic waste collection as a business opportunity. The theory of planned behavior serves as a framework for data analysis, enabling an understanding, explanation, and prediction of societal behavior. This theory guides the design and forms the basis of the research's questions. It views an individual's decision to implement a particular behavior as influenced by attitude, social support, and perceived behavioral control. Hence, it is most appropriate to investigate human behavior when participating is voluntary and within an individual's control. Therefore, this theory is well-suited for predicting the public's intention to engage in a specific behavior, such as collecting plastic waste and becoming a supplier. The findings involve analyzing and evaluating the main factors shaping the public's decision to segregate plastic waste and become plastic waste suppliers. Moreover, the findings, along with the theoretical framework and evidence from previous studies, contribute to the development of social innovation within society.

PT Pertamina EP Cepu (PEPC) is regional leader for managing the upstream oil and gas business within Pertamina. Its business portfolio consists of various types of assets including exploration, development and production assets. The assets maturity also varies greatly from green field to brown field. PEPC has at least 3 unitization fields under its control, but the SKW Field has its own complexities because apart from having a different fiscal term regime between the 2 work area operators and also has concern for stakeholders. Unitization Field in the upstream oil and gas business has definition that the condition where one field has a distribution of hydrocarbons covering 2 different blocks. In this case, the analysis becomes more complex because the two blocks are not managed by the same operator. Even though PHE and PEP are Pertamina's subsidiaries, in accordance with Law No. 22 of 2001, each entity managing the Oil and Gas Working Area must be separate. The complexity of the problems that occur due to this unitization is also driven by the application of a gross split mechanism that is different from the previous PSC generation, namely Cost Recovery. This research is intended to assist stakeholders, especially from the company side, in order to determine optimal amount of share/participating interest that meets techno-commercial principles and is supported by compliance aspects for unitization fields. This research can be used as a reference to reduce the potential for future disputes. The Analytical Hierarchy Process (AHP) method assisted by the Focus Group Discussion method by Subject Matter Experts (SME) can assist the process of selecting the most optimal options and support the decision-making process.

In relation with massive geothermal future development, this research will discuss about the relation between Geothermal Energy, Environment Social and Governance (ESG) and Green Financing to a Project, specifically a geothermal project. The linkage between ESG and financial performance based on studies since 2015 points to a growing consensus that good corporate management of ESG issues typically results in improved operational metrics. Moreover, the carbon credit available for trading will also be taking into account, to look into the added value from carbon trading for the asset valuation to boost investor attractiveness to renewable energy. The correlation of geothermal project with ESG and financial performance by the possibility of positive impact of green financing method to renewable energy method and added value from carbon trading, this research will focus on the financial investment indicators after financing options application such soft loan for a certain geothermal project using discounted cash flow method, to see the investment indicators pre and post green financing through a soft loan compared to usual financing method on the certain project which is Project X, Indonesia. Based on the research, the implementation of lower loan interest to stimulate the development of Geothermal Project which by the more positive investment indicators will help the decision maker to support the implementation and investment execution. Carbon trading calculation also add value to the asset to USD 10.5 Million. The positive investment indicators and additional value will help decision maker to support the implementation and investment execution on Project X as well as increase investor attractiveness to geothermal energy.

Harbor Company is a company engaged in sea transportation and runs its core business as a provider of port service facilities. The service industry is the sector with the biggest change, especially at Harbor Company Parepare Branch. With the complaint data taken, this study aims to find out how service recovery is for port service users, how is customer satisfaction for port service users and whether service recovery is on customer satisfaction at Harbor Company Parepare Branch. The method used in this study is a quantitative method. The analysis technique used is validity test, reliability test, normality test, simple linear regression, product moment correlation, coefficient of determination, t test, and f test. Statistical calculations using SPSS version 19. The results of the analysis of service recovery and customer satisfaction in the use of port services seen from the continuum line show that the positive results given by the respondents and the answers given by the customers are in the strongly agree line. This means that customers are very satisfied with the service recovery action at Harbor Company Parepare Branch. This study also shows that partially Service Recovery has a significant positive effect on Customer Satisfaction.

This study aims to analyze the effect of environmental, social and governance aspects on Return On Assets (ROA) of mining companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data from annual reports of 49 mining companies. The data analysis technique used is multiple linear regression with SPSS 27 software. The results show that environmental, social, and governance have a negative effect on ROA. This implies that mining companies need to improve their environmental, social, and governance to increase their profitability and competitiveness. Furthermore, this study also provides implications for stakeholders, regulators, and future research.

Halal cosmetic products have surged in popularity, offering a range of associated benefits, and emerging as a thriving market. However, research on the effects of consumption value on positive word of mouth and purchase behavior in this domain is limited. This study investigates the impact of consumption value on purchasing behavior for halal cosmetics in Jakarta, focusing on functional, emotional, and social value as key factors influencing customers. Employing a structural equation model (SEM) approach based on the Theory of Consumption Value, the study analyzes the relationships between variables. The findings underscore the positive influence of social value, emotional value, positive word of mouth (PWOM), positive influence (PI), and positive WOM on actual purchase behavior (AP). Notably, functional value does not significantly impact PWOM. This research contributes crucial insights into the factors shaping halal cosmetic purchasing behavior and highlights the significance of enhancing social value, emphasizing emotional value, fostering positive word of mouth, leveraging positive influence, and monitoring consumer trends. These findings provide valuable guidance for strategic decision-making in the dynamic halal products market.

This research aims to explain and analyze the influence of information technology and creativity on business sustainability through product quality to bridge the gap. The population in this study is the buyer / consumer of MSMESs Of Handicraft Products Cover bosara Bone in 3 Provinces of South Sulawesi, West Java and East Java located in 8 regencies / cities, among others Makassar, Bulukumba, Soppeng, Malang, Surabaya, Bandung, Bekasi and Bogor which amounted to 18,800 buyers / consumers. The sample used in this study, which is 250 respondents, using the technique of probability sampling or multistage random sampling or cluster sampling based on the division of a region / region in a multilevel manner. The analytical technique used for hypothesis testing is Amos Structure Equation Modeling (SEM). The results showed that information technology has a significant effect on product quality. Creativity has a significant impact on product quality. Information technology has a significant effect on business continuity. Creativity has a significant effect on business continuity. Product quality has a significant effect on business continuity.

Hospital is a health service institution that organizes complete individual health services that provide inpatient, outpatient and emergency care. in a certain inpatient room according to the type of disease they are experiencing. Hospital performance can also be measured by inpatient performance because in this unit patients and their families stay longer in the hospital and can interact with all elements of the services provided by the hospital. The standard of patient satisfaction in health services is set nationally by the Ministry of Health. According to the Regulation of the Ministry of Health of the Republic of Indonesia of 2016 concerning Minimum Service Standards for patient satisfaction, which is above 95%. The research objectives are: 1) To test and analyze the influence of the significance of interpersonal communication on service quality; 2) To examine and analyze the significant influence of organizational commitment on service quality; 3) To test and analyze the influence of the significance of interpersonal communication on patient satisfaction; 4) To examine and analyze the significant effect of organizational commitment on patient satisfaction; 5) To examine and analyze the significant effect of service quality on patient satisfaction; 6) To test and analyze the significant influence of interpersonal communication on patient satisfaction through service quality and 7) To test and analyze the significant effect of organizational commitment on patient satisfaction through service quality. Respondents in this study were the families of inpatients at the Hospital. Dr. Soekandar, Mojokerto Regency. This study used a research instrument in the form of a questionnaire with a path analysis test and processed using the SPSS Ver 22 program. The results showed that: 1) It is proven that interpersonal communication has a significant effect on service quality; 2) It is proven that organizational commitment has a significant effect on service quality; 3) It is proven that interpersonal communication has a significant effect on patient satisfaction; 4) It is proven that organizational commitment has a significant effect on patient satisfaction; 5) It is proven that service quality has a significant effect on patient satisfaction; 6) It is proven that interpersonal communication has a significant effect on patient satisfaction through service quality and 7) It is proven that organizational commitment has a significant effect on patient satisfaction through service quality.

The purpose of this research is to find out whether it is real or not green accounting at PT Erna Djuliawati Central Kalimantan. This study uses a qualitative descriptive approach. The sample in this study were 5 workers and 2 local people at PT Erna Djuliawati. Data collection techniques were carried out using interviews and random sampling methods. Data analysis using interactive analysis techniques. The results of the research show that the implementer green accounting starting from the company's awareness of the responsibility to pay attention to the surrounding environment in an appropriate and sustainable manner. The existence of CSR indicates that the company automatically practices it green accounting. One of them is by building a large-scale park asicon environmentally friendly by utilizing nature. However, the costs incurred are only presented as operational costs in the financial statements. In addition, information about operational costs in the notes to the company's financial statements is not explained in an appropriate and reliable way in the company account attachments, because it does not include information about costs related to environmental management activities. In this case, the environmental cost information disclosed by PT Erna Djuliawati does not fully reflect the company's activities based on the concept of green accounting as a whole.

This study examines the field of employee performance in light of the ambiguity in information and the lack of clarity and the extent of its impact on performance and how information technology can improve performance the two researchers conducted a field survey on the employees of the Commercial Bank in Basra, and took the opinions of a sample of them about the antiquities, and their number reached (130) A questionnaire was distributed to them and retrieved valid for statistical analysis using the arithmetic mean, standard deviation, and coefficient of variation using (SMART PLS) program And then testing the hypothesis of the study and reached the most important results that the use of technology in improving the performance of employees, which helps reduce the burden of human efforts that were taking our time and allocating money and cost. recommended by the researchers on the importance of the information that the institution needs in its daily procedures and be a result of improving The performance of the staff, due to the use of modern technology in the delivery of information.

This study aims to test and analyze the partial effect of external characteristics and internal characteristics on entrepreneurial orientation; external characteristics, internal characteristics and entrepreneurial orientation on entrepreneurial decisions; test and analyze external characteristics on entrepreneurial decisions through entrepreneurial orientation; test and analyze internal characteristics on entrepreneurial decisions through entrepreneurial orientation. This research design uses an explanatory research approach with data collection done in one stage (one short study) or crosh-section through questionnaires. The number of respondents as many as 185 native Papuan women in Micro and Small Enterprises (MSEs) in Jayapura City, Papua Province. The data analysis method used in hypothesis testing is Structural Equation Modeling (SEM) using the Analysis of Moment Structural (AMOS) version 24 program. The results provide evidence that external characteristics have a positive and significant effect on entrepreneurial orientation, external characteristics have a negative and insignificant effect on entrepreneurial decisions, internal characteristics have a positive and significant effect on entrepreneurial orientation, internal characteristics have a positive and significant effect on entrepreneurial decisions, entrepreneurial orientation has a positive and significant effect on entrepreneurial decisions, External characteristics have a negative and significant effect on entrepreneurial decisions through entrepreneurial orientation (full mediation), meaning that the effect of external characteristics directly does not have a real effect on the entrepreneurial decisions of indigenous Papuan women MSEs, and internal characteristics have a positive and significant effect on entrepreneurial decisions through entrepreneurial orientation of indigenous Papuan women MSEs in Jayapura City.

As one of bottled drinking water brands in Indonesia, AQUA is the market leader with the market share of 50.6% in December 2022 for both General and Modern Trade. As bottled drinking industry grows and increases its demand, other firms are joining the competition as new players, for instance LeMinerale, Nestle Pure Life, Crystalline, and other brands. Due to the competition, the market share of AQUA gradually decreased from time to time. This research is to formulate business strategy for AQUA and increase its market share. The results of analysis are summarized with SWOT matrix which describes each strength, weaknesses, opportunities, and challenges of the company. Then it is re-analyzed and formulated into TOWS strategy. Based on internal strengths and weaknesses as well as external opportunities and threats, there are four sets of strategic alternatives that can be taken by the company in the face of increasingly competitive competition.

Climate change has affected everyone around the globe and the symptoms are going to get more intense as time goes on. The cause of climate change comes from many sources. The fashion industry is one of the biggest factors. The textile produced for the industry produces more greenhouse gas emissions than the shipping and aviation industries combined, which makes the fashion industry to have a negative impact on the environment. In order for fast fashion companies to gain profits, the production costs need to be low and the production amount needs to be high. Therefore, these companies exploit garment workers from the world’s poorest countries to be paid below the living wage. The social injustice of the fashion industry remains a big issue until now. Hence why implementing sustainability is the solution. Sustainability means to apply ethicality in the economic, environmental, and social aspects. However, for a sustainable brand to have a good marketing strategy is important. Many companies have exploited the term ‘sustainability’ as a marketing advantage without actually doing sustainable practices. To avoid the accusation of greenwashing and give out a clear message of the brand’s vision and mission, Green Integrated Marketing Communication (GIMC) will be used. A desk research through benchmarking and a survey of Indonesian consumers’ behavior towards sustainability will be included in the process of designing the perfect GIMC plan. A thorough analysis of the research methods will be done and the final implementation plan will eventually be designed.

The aim of the research is to extract and know the size of tax revenues, their components and their role, and to achieve this goal, reliance was made on analyzing and comparing tax revenues with public revenues by relying on data for actual figures according to what was reported from the Central Bank’s publications and for the duration of the research. The mechanism of the research is that tax revenues do not directly affect the general budget in Iraq during the research period, as well as the need to reform its financial policy by reducing dependence on oil revenues and diversifying other revenue sources.

This research aims to use financial engineering tools to predict early those risks and find ways to address those crises that would reduce the risks to a minimum in a way that does not affect the lack of cash liquidity in banks and to show the impact of those risks and their reflection on the Iraqi economy since the bankruptcy of those banks has A clear and significant impact for many dealers in the absence of a clear vision that regulates the work of these banks. Therefore, it is necessary to develop mechanisms and tools that clarify the process of predicting financial risks, such as cash credit limits or debtors’ turnover rate, as well as the equations, the application of hedging strategies may result in risks as a result of an error in the coverage or failure to achieve adequate coverage of the risks to which the facility is exposed. The disclosure of the level of financial risks is very weak and there is no clear vision regarding this, as following reckless financial policies based on securitization or relying on financial derivatives without clarifying the broad lines of those tools makes the process of predicting those risks difficult in successive financial crises. If financial engineering is used to find solutions to financing problems, achieve more profits, or manage risk.

The Indonesian dairy market has a significant potential dairy market growing annually up to 2028. On top of that, Indonesian consumer primarily expresses fondness for drinking Milk which supports the market growth. However, with high potential, Indonesia faces a lack of supply from local dairy farmers and the quality of Milk produced. Hence Alternative Milk, such as Oat milk, is another option to accommodate the demand. In Indonesia, Oat milk popularity has increased start of the COVID-19 pandemic and continues growing. Nevertheless, most of Indonesia's dairy alternatives are primarily based on soy and almond Milk in the current market landscape. Regarding the type of consumer behavior, dairy consumption is included in variety-seeking behavior. Thus, this study conducted how variety-seeking behavior affects new brand adoption in the oat milk category for the Indonesian market. Internal consistency, convergent validity, and discriminant validity from the Structural equation modeling (SEM) approach were used to analyze variables. The study result showed that variety-seeking behavior has several significant factors as personality characteristics, need for variety, perceived risk, social environment, physical environment, and marketing strategies that affect new brand adoption.

This article provides a summary of the notes on the financial statements of Toko Alfath based on the application of the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM). Toko Alfath is a micro, small, and medium-sized enterprise engaged in commerce. The financial statements are prepared in compliance with the SAK EMKM guidelines and include information regarding the general aspects of the entity, accounting policies, and explanations of the accounts in the Statement of Financial Position and Statement of Profit or Loss for SMEs. The analysis reveals several significant changes in the company's assets and liabilities. This abstract concludes with recommendations based on these findings to aid in decision-making and improve financial management at Toko Alfath.

Regional economic development is a process in which local governments and all components of society manage existing resources so as to create new jobs and stimulate development in regional economic activities. The purpose of this study is to determine and analyze the leading/base sector in West Kalimantan and analyze sectors that can be developed as well as mapping the West Kalimantan Klassendi Typology 2016 - 2020. 2020. This research uses secondary data for five years, with analysis methods through the Location Quotient approach and Klassen Typology. The results showed that there were seven sectors included in the leading/base sector where the sector had an LQ value greater than one, namely the agriculture, forestry and fisheries sector, the water supply sector, waste management, waste and recycling, the government administration sector, defense and compulsory social security, the education services sector, the health services sector and social activities, the construction sector, the wholesale and retail trade sector; car and motorcycle repair, thus the seven sectors can be developed in West Kalimantan. Through the Klassen Typology mapping, those that are included in quadrant one are the Agriculture, Forestry and Fisheries Sector, the Construction sector, the Government Administration, Defense and Compulsory Social Security sector and the Health Services and Social Activities sector, while those in the second quadrant are the water supply sector, waste management, waste and recycling, wholesale and retail trade sector, car and motorcycle repair and education services which are located in the second quadrant are developed but depressed sectors. Then those included in quadrant III are the mining and quarrying sector, the manufacturing sector, the electricity and gas procurement sector, the information and communication sector. While those in quadrant IV are the transportation and warehousing sector, the accommodation and food supply sector, the financial services and insurance sector, the real estate sector, the corporate services sector and other services located in the fourth quadrant are relatively lagging sectors.

This research paper analyzes halal traceability in the meat industry value chain and suggests ways to ensure product authenticity and transparency. To find the optimal data-recording method for halal traceability, the Analytical Hierarchy Process (AHP) is used with 2D barcode, passive RFID, and NFC as alternatives. The AHP analysis included accuracy, cost, readability, and halal information compatibility. To focus on the most critical halal traceability factors, these criteria were determined. After AHP analysis, RFID technology is the ideal data-recording technology for halal traceability in the meat sector value chain. Its precision, low cost, and readability outweighed the other options. RFID technology is also compatible with halal information, making it the best choice for halal product authenticity and transparency. A feasibility study, pilot project, stakeholder training, and continuous monitoring and assessment are recommended for RFID technology in the halal meat value chain. The government should subsidize RFID technology for halal meat SMEs. This will incentivize businesses to use the technology and increase industry transparency and traceability. AHP analysis can also discover the most effective data-recording system for traceability in various sectors.

In the conventional realm of business management, resolving business issues was primarily the responsibility of the involved stakeholders. However, the advent of "data science" has opened up opportunities for others to contribute by employing data mining techniques to comprehend business problems better. In the specific context of managing heaters in an oil refinery, the intricate nature of the business processes has led to concerns regarding NOx emissions. Researchers from non-process backgrounds have been motivated to address the current problem of NOx emission non-compliance from a Low-NOx burner heater that utilizes hydrogen-rich fuel gas. This research paper focuses on identifying key factors contributing to high NOx emissions using unconventional methods, such as the random forest technique. The model's performance was evaluated using the mean absolute error (MAE), which yielded promising results with an error rate of 4.28%. The implementation of random forest proved advantageous due to its resilience to outliers and noise, offering a reliable and straightforward solution to the complex issue of NOx generation. The proposed model is expected to aid in the continuous improvement of heater operations concerning NOx emissions, with the added benefit of reducing fuel gas consumption and ultimately lowering CO2 emissions.

XYC Co. is an oil and gas company which responsible to do exploration and exploitation of oil and gas in State of Kuwait. Oil industries in the country has begun since 1930 and become back bone for state economic. XYC Co. operates many oil and gas field located in North, South East and West of the State. Thousand wells drilled, completed and produces. In one of their fields, it has been observed that many of the oil wells have been closed and idle because found leaking on its production tubing. The run life of the existing production tubing is less than what normal expectation, especially wells that use re-used tubing. Meanwhile for wells that uses new tubing, the run life of the tubing is much longer. Shorten run life from the tubing mainly because corrosion issue that caused by high water cut, high production rate and high formation salinity content. The existing production tubing material is not good enough to dealing with high water content. This problem cost the company with huge production loss. To mitigate these issues, the companies plan to put proper strategy in using the correct tubing type onto each new well and existing well. Tree option tubing type are available. The Analytic Hierarchy Process (AHP) method is introduced into the process of selection tubing type decision process-making system. By establishing hierarchical structure models, AHP compares different factors in order to get the weight of each factor. This process can quantify the importance of selection tubing type and material factors and reduce the impact of subjective factors, therefore, final decision would be reasonable and effective.

This study aims to examine the differences before and after the implementation of CSR on the profitability of PT Indofood Sukses Makmur Tbk. A quantitative approach is used in this type of research. Secondary data sources are the Financial Statements and Annual Reports of PT Indofood Sukses Makmur. Tbk for 2004-2006 and 2018-2020 obtained from the Indonesia Stock Exchange (IDX)http://idx.co.id/. The independent variable used in this study is CSR (X) and the dependent variable is Profitability (Y). The profitability calculation method uses the ROA, ROE, and EPS ratios. The analytical method used in this research is descriptive statistical analysis. The research results of PT Indofood Sukses Makmur Tbk found that before and after the implementation of CSR had a significant impact on its ROA, ROE and EPS income. For the second, the paired sample t test shows a significant effect on the ratio of ROA and EPS of PT Indofood Sukses Makmur Tbk before and after the implementation of CSR. There is also no real impact on the EPS ratio.

This article aims to analyze the influence of the servant leadership style in improving the quality of public services. This research is a survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this study used saturated sampling techniques, the sample used was 100 respondents. Data were analyzed by path analysis using Structual Equal Modeling statistical tool used SmartPLS 4.0. The results of this study prove that the servant leadership style tends to be indirectly related to improving the quality of public services. There are several influencing factors such as organizational commitment and employee performance that must be passed by a leader with servant leadership style in improving the quality of public services. Servant Leadership has a significant effect on organizational commitment. Servant leadership has a significant effect on employee performance. Servant leadership has no effect on the quality of public services. Organizational commitment has a significant effect on the quality of public services. Employee performance has no significant effect on the quality of public services. The results of Servant Leadership mediated by Employee Performance have no significant effect on the Quality of Public Services. Servant Leadership has a significant effect on organizational commitment. Servant leadership has a significant effect on employee performance. Servant leadership has no effect on the quality of public services. Organizational commitment has a significant effect on the quality of public services. Employee performance has no significant effect on the quality of public services. The results of Servant Leadership mediated by Employee Performance have no significant effect on the Quality of Public Services. Servant Leadership has a significant effect on organizational commitment. Servant leadership has a significant effect on employee performance. Servant leadership has no effect on the quality of public services. Organizational commitment has a significant effect on the quality of public services. Employee performance has no significant effect on the quality of public services. The results of Servant Leadership mediated by Employee Performance have no significant effect on the Quality of Public Services.Servant Leadership mediated by Organizational Commitment has a significant effect on the Quality of Public Services.

According to the Indonesia Financial Services Authority (OJK), the number of shares listed on the Indonesia sharia stock exchange increased by 44.53% in the period 2017 to 2022. This presents an excellent opportunity and potential for stock investors. But, how to get the maximum dividend and optimum return? In this study we try to create an optimum portfolio using Dog of the Dows (DoD) investment strategy, whether applicable to outperform Jakarta Islamic Index (JII) and other sharia index, even beat overall composite index (IHSG). Data objects were obtained from period 2013 – 2022. The result shows that the strategy defeats sharia index but not as majority. Collectively DoD portfolios 4 times partially able to beat the index in years 2016, 2020, 2021 and 2022. Only in 2016 and 2022, DoD portfolios were able to beat both sharia indexes and IHSG overall. Portfolio 3-Small DoD portfolio have highest Sharpe ratio compared to others.

This paper explores the effectiveness of the mean-variance approach and the Sharpe ratio in the Qatar Stock Exchange (QSE). The data used covers a period of 10 years, from 2013 to 2022. Equal weights were initially used for different industries to achieve diversification. The selection of companies within each industry was done using a very simple technical method, which involved observing an upward trend in linear graphs, indicating a consistent increase in movement each year. Afterward, the Markowitz model was employed to identify the optimal portfolio. Several portfolios were created to achieve the expected returns while minimizing variance. Among these portfolios, the best one was determined using the Sharpe ratio. The results of this comparison yielded two and a half times better performance than the portfolio with equal weights.

This Paper focuses on forecasting the revenue potential of an air cargo business based on the demand for international air cargo in Indonesian airports using the ARIMA (Autoregressive Integrated Moving Average) time series analysis. With the increasing importance of air cargo in global trade, understanding and predicting revenue trends are vital for strategic decision-making and operational planning. This study utilizes historical data on international air cargo demand, economic indicators, and other relevant factors to develop an ARIMA model for revenue forecasting. The findings provide a detailed and accurate insight into the potential revenue opportunities for air cargo businesses operating in Indonesian airports, enabling them to optimize resource allocation, pricing strategies, and capacity planning. The analysis also identifies key factors influencing air cargo revenue, such as trade patterns, economic fluctuations, and infrastructure capabilities, thereby assisting stakeholders in making informed decisions to enhance their competitiveness in the market. Ultimately, this research contributes to the body of knowledge on revenue forecasting in the air cargo industry and offers practical implications for industry practitioners and policymakers in Indonesia.

Examines the merger and acquisition between Industries Qatar (IQ) and Mesaieed Petrochemical Holding Company (MPHC) in the petrochemical industry. The aim of this study is to analyze the motives behind the merger, evaluate its impact on the companies involved and the industry as a whole, and assess the challenges and opportunities encountered during the integration process. The research methodology involves collecting financial data, industry reports, and relevant information from the companies that have undergone the acquisition. Analysis is conducted to compare the company's value before and after the acquisition. Furthermore, this research evaluates the financial performance of the merged entity, examining key financial indicators such as revenue growth, profitability. It investigates the competitive advantage of the merged entity in the petrochemical industry, considering factors such as market share, and innovation capabilities.

This study aims to examine and analyze the direct and indirect effects of Organizational Culture variables on Employee Performance through Organizational Commitment and Organizational Citizenship Behavior (OCB) variables in Village Officials in Kuala Mandor B District, Kubu Raya Regency. The sample in this study amounted to 62 employees, data analysis techniques using descriptive statistics, validity and reliability tests, classical assumption tests and path analysis tests using SPSS. Based on test results and analysis it is known that Organizational Culture directly has a significant effect on Organizational Commitment, and Organizational Culture has a significant effect on Organizational Citizenship Behavior (OCB), Organizational Commitment has no significant effect on Employee Performance, Organizational Citizenship Behavior (OCB) has a significant effect on Employee Performance, Organizational Culture has no significant effect on Employee Performance. Based on the test results and analysis of the indirect influence, it is known that Organizational Culture has a significant effect on Employee Performance through Organizational Commitment, and Organizational Culture has a significant effect on Employee Performance through Organizational Citizenship Behavior (OCB).

PT Bank Mega Syariah Indonesia (BMS) as a subsidiary of CT Corp that focus on sharia banking, initiate to compete in digital banking competition. BMS launch M-Syariah in 2020 as their starting to enter in digital banking product and services. The banking competition in Indonesia is really tight since most of banking have similiarities for its product and services, also most of the bank in Indonesia currently provide digital banking. Furthermore, the sharia market in Indonesia still stagnant due to financial literacy and sharia awareness that still low in customer side. In early 2023, after pandemic situation in last two years, Indonesia’s economic growth is promising and also the lessons learned from pandemic that all stakeholder contribute to accelerate digital awareness almost in every public sectors. This study is to propose the marketing strategy that can implemented in PT Bank Mega Syariah for customer acquisition and to analyze any opportunity that need to considered by the banks to running different marketing strategy in digital banking competition. In this research, the author explore and analyze the business problem into two frameworks analysis, consist of internal and external factors. The internal factors explore SWOT, VRIO analysis and TOWS matrix and the external factors explores industry, market and competitors situation using PESTEL and Porter’s Five Forces. For last three years after M-Syariah launches, the user adoption is still low and not increase significantly. BMS need new marketing strategy for customer acquisition activities and to expand their market with their capabilities to capture new opportunities.

The rapid growth of online shopping platforms in recent years has significantly contributed to Indonesia's economic development. However, there is a lack of research on the influence of social presence on purchase intentions within the context of Indonesian online shopping platforms. This study aims to fill this research gap by exploring the relationship between social presence and purchase intention, with a specific focus on investigating the mediating effects of immersive experience and trusting belief. The study examines popular online shopping platforms in Jakarta, namely Shopee, Tokopedia, Tiktokshop, and Lazada, and assesses trusting belief across benevolence, integrity, and competence dimensions. The research model is based on the social presence theory. Findings emphasize the pivotal role of immersive experiences and trusting beliefs in shaping online purchase behavior. The results reveal that social presence indirectly influences purchase intention through the mediating role of immersive experience. This study contributes to a better understanding of online shopping platforms by uncovering the underlying mechanisms that drive consumer behavior. It provides valuable insights for platform optimization, ultimately enhancing customer experiences and fostering increased purchase intention.

Optimizing and accelerating digital transformation, synergizing, and collaborating among all capital market stakeholders who continuously carry out socialization and education have resulted in rapid growth in the number of investors. This confirms the beginning of societal transformation, where individuals are not only fond of saving but also becoming part of an investing society. However, increasing inclusion alone is not enough. Based on a survey by the Financial Services Authority (OJK) in 2022, the level of public access to investment products is higher than their level of understanding, highlighting the urgent need for an increase in investor literacy. Active investors, both experienced and novice, are always seeking simple, low-risk investment strategies that have been proven to work and provide returns higher than the market average. One of the strategies to consider is the Dog of The Dow strategy, which outperformed the S&P500 and DJIA in the twenty (20) year period since the start of the millennium. In this evaluation study, backtesting the historical performance of various variations of the Dog of the Dow strategy was carried out using historical data on the IDX30 stock index for the period 2012 to 2022. The evaluation study results showed that this dividend yield-based investment strategy can provide positive performance and is also easy to implement. It demonstrates that most of the portfolio stocks falling into the Dog of The Dow category and its variants outperformed the IDX30 index for the 2013-2022 period and can be recommended for application by investors on the Indonesian stock exchange.

The objective of the current research is to identify the nature of the effect correlation between guerilla marketing with its dimensions (ambient marketing, ambush marketing, and viral marketing) and brand awareness in business organizations in light of the strong and rapidly changing competition. The research problem was identified through several research questions, including: Is there a significant effect of guerilla marketing on brand awareness?. Several hypotheses were derived from it, namely, there is no significant effect of guerilla marketing on brand loyalty. A sample of 150 customers of Asiacell Telecom Company in Mosul city was chosen. The questionnaire was used to obtain the data, which were then analyzed statistically by adopting the SPSS program for the purpose of testing the correlation and effect between both variables. Accordingly, a set of conclusions were reached, including there is an effect correlation of guerilla marketing on brand awareness. Moreover, a set of suggestions consistent with it were presented to the organization under study.

Leadership is one of the main factors that determine the success of an organization. Employee engagement is a factor that is no less important. The correlation between these two factors will make the company's organization more solid and dynamic in its activities. In research conducted within the Jakarta Open University organization regarding the Relationship between Leadership Behavior and Employee Engagement, it was found that there is a relationship between the two factors mentioned above. The leadership behavior that occurs within the Jakarta Open University is Transformational and Transactional leadership. This influence is mainly on the dimensions of Vigor and Dedication while Passive-Avoidant Leadership does not show a significant effect on the dimensions of employee engagement specifically.

This study examines the influence of Work Life Balance on Employee Performance, and the effect of each dimension of work life balance toward employee performance at Universitas Terbuka Jakarta. The variable Work Life Balance measured by A 15-item scale research develop by Hayman (2005) that had been adapted from a 19-item scale originally developed by Fisher-McAuley et al. (2003).The 15-item scale is using to measured Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), and Work Personal Life Enhancement (WPLE) as three dimension of constructs of WLB as forwarded by (Agha, Khan, 2017). Employee Performance is measured by using An individual work performance measurement tool developed by Koopmans is a set of self-reports that contain statements that are relevant to employment indicators in general (Koopmans et al., 2015).The present study analyzes the functioning of a brief 18-item self-report scale, the Individual Work Performance Questionnaire (IWPQ), which measures the main dimensions of job performance (task performance, contextual performance, and counterproductive behaviors) in a wide variety of jobs (Ramos-Villagrasa,et al, 2020). Respondents are the structural and functional employee of Universitas Terbuka Jakarta. Respond from respondents were then processed using SPSS 24.0 through statistical analysis descriptive, and simple linear regression analysis. The findings of this study are that Work Life Balance averall has a positive influence on Employee Perfromance, Work Life Balance dimension: WIPL has a positif influence on Employee Performance, Work Life Balance dimension - PLIW has no an influence on Employee Performance, Work Life Balance dimension - WPLE has a positif influence on Employee Performance.

The tourism sector in Indonesia has the potential to compete with tourism around the world. One of them is the province of the Bangka Belitung Islands, which is known as a tin-producing area. This study aims to determine whether the tourism marketing mix consisting of products, prices, places, promotions, people, and partnerships has an effect on the decision to visit the tourist area of Pangkalpinang city during the covid-19 pandemic area. The type of research used is quantitative research using data analysis techniques which include descriptive analysis, validity test, reliability test, classical assumption test, and hypothesis testing. The result of the study showed that product, price, place, promotion, people, and partnership partially and simultaneously influence the decision to visit.

The rapid development of social media platforms has shifted Indonesia's market behavior and contributed to economic development. However, there's a lack of research on the components of social media that can influence consumers' intention to visit offline stores. This research aims to fill the gap by exploring the influence of social media on consumers' intention to visit, with a specific focus on investigating social media's influencing variables such as perceived enjoyment, social media credibility, homophily, and the mediating role of social media engagement. The research examines popular social media platforms in Jakarta, namely Instagram, YouTube, and TikTok. This research model is based on the planned behavior theory. The results reveal that all the variables can influence the intention to visit directly, except for perceived enjoyment. However, with the mediation of social media engagement, all three variables - perceived enjoyment, social media credibility, and homophily - can significantly impact consumers' intention to visit offline stores. This research aims to contribute to a better understanding of social media platforms and the influential variables of social media users, so brands can utilize the study to create a better social media content strategy. It provides valuable insights for content optimization, social media perception, and ultimately enhances customer decision-making to foster a stronger bond and intention to visit brands' offline stores.

The COVID-19 pandemic had a profound impact on the aviation industry due to the implementation of travel restrictions. This situation has also affected the airport industry, which extended into its subsidiary. APS as a subsidiary of AP that manages an Integrated Facility Management portfolio mainly in airports directly impacted by this condition from 2020 until 2022, APS has gradually incorporated many change management strategies into its organization in order to align with the circumstance. Following the Minister SOE Agenda, APS will merge with another firm in the group that manages the same portfolio. As a result, the purpose of this study is to conduct an in-depth look at the APS organization's resilience strategy in the scenario of a merger. To achieve the goal, a variety of data-gathering activities were carried out, including an organization health check and other qualitative methodologies.

The aim of this research is to examine the effect of human capital on firm value with the intervening variable profitability. The population in this research is a registered company in the Jakarta Islamic Index for the period 2018 to 2022 there are 30 companies. The sampling technique used was purposive sampling. The samples obtained were 12 companies so that a total of 60 observations were obtained. The analysis technique used is descriptive statistical analysis and partial least squares with software SmartPLS 3.29. This study shows a significant positive effect between human capital and profitability against firm values. While human capital is not found influence direct to profitability.

In order to compete due to the implementation of QRIS, digital wallets in Indonesia are racing to add values for their merchants and customers. One segment that is not tapped on to is loyalty where it enables merchants to retain their customers and users to re-purchase at their preferred store. However, many merchants don't have enough knowledge on building loyalty strategies. On the other hand, customers who already have good knowledge on loyalty programs, received lack of engagements from the merchants. In this study, authors analyze the phenomenon using external and internal analysis with a case study of DANA Loyalty. The research is done through quantitative methods by spreading questionnaires to respondents. In addition, a qualitative method was added through in depth interviews with business owners regarding their challenges on implementing loyalty strategy. The results show that there is market potential in creating loyalty programs for the FnB category as it is one of the most attractive programs for users, while merchants require a platform for them to explore and automate their loyalty program. The proposed strategy is analyzed using several frameworks, resulting in the innovation of Business Model Canvas where the value propositions will be creating a seamless loyalty platform for users and merchants, a new revenue stream for platform fees, and new customer channel of community engagement for merchants. The strategy can be achieved by delivering products in iteration, increasing brand awareness, research on technology, and doing market expansion.

This research examined the impact of stock market development and capital formation on industrial sector performance in Nigeria. Descriptive statistics, the unit root test, Ordinary Least Square regression, and cointegration test were used for the analysis. Data used were obtained from secondary sources covering a period of 1990 to 2020. Descriptive statistics result showed that all the variables are negatively skewed, for kurtosis the distribution is flat (platykurtic), Jarque-Bera and probability shows that all the variables are normally distributed. Both the Augmented Dickey Fuller and Phillips-Perron tests showed that all the variables are stationary. Regression estimates showed the presence of a positive and significant relationship between stock market development, capital formation and industrial production in Nigeria and also indicated that the residuals are homoscedastic and are not serially correlated. Cointegration test showed the existence of a long-run relationship between capital formation versus stock market development variables and industrial production. It is thus recommended that requirements for sourcing long-term capital in the stock market should also be relaxed in comparison to alternative sources of funds in the financial system. This will stimulate many fund seekers to access the market for long-term capital formation, thereby enabling the development of the market as well as its contribution to capital formation and industrial sector performance.

This research investigates the applicability of the Dogs of the Dow (DOD) investment strategy in the Qatar Stock Exchange (QSE) from 2011 to 2022. The Dogs of the Dow strategy, which is based on dividend yield investing strategy, initially was deployed in the U.S. market. It entails investing in high-dividend-yielding stocks among the top 30 companies listed on the Dow Jones Industrial Average (DJIA). The study's objective is to evaluate whether this strategy capable to beat returns from Qatar Stock Exchange (QE) market index. Variation on DOD strategy also being assessed such as: DOD, Small DOD, DOD-X and Small DOD-X. As additional insight, since the author come from Indonesia and works in Qatar, the DOD assessment will be also compared with IHSG (Indonesian Stock Market Index). The result indicates that all variation Dogs of the Dow strategies able to overcome QSE Index return and IHSG return during 2011-2022. Based on Sharpe Ratio, best performance was observed for DOD method, while highest annual return achieved by SDOD method, however risk volatility is double than DOD method. Hopefully the study adds to the existing literature on the Dogs of the Dow strategy's applicability in emerging markets, specifically in the Middle East, and provides valuable insights for both new and experienced investors for investing in Qatar stock markets.

Purpose: This study explores what things can increase job satisfaction in millennial and generation Z workers who have different expectations and priorities regarding their work compared to the previous generation. Design/methodology/approach: this research is a quantitative study with the number of sample used as many as110 millennial workers and the z generation, data testing was carried out using the PLS-SEM method. Research Result: based on the test results, it was found that the results of all existing test models can be acceptable because all hypothesis testing result show significant results with significance level of 5%. Originality/value: the novelty in this study is that based on test results it is stated that transformational leadership style can influence job redesign, and in this study it is also found that the job redesign variable is able to act as a mediating variable for transformational leadership style on organizational commitment and transformational leadership style on job satisfaction Recommendation: in this study there are several recommendations. The first is to focus research on the private sector, especially in industries related to digital considering that millennial generation and generation Z are generations that are difficult to separate from the development of digital technology. The second is add variables that describe the personality of the two generations , as well as a discussion of the balance of life the millennial and z generation.

In 2020 to 2022, there was a significant increase of turnover number of employees of PT DDI. This increasing phenomenon of employee’s turnover had impacted to the stability of financial, employee engagement, and clients’ projects implementation within PT DDI. In this final project, I am going to analyse this situation, using the qualitative research methodology which is the four steps of Content Analysis Method. Apart from collecting turnover rate data, I am also acquiring data from some key stakeholders in PT DDI using the structured interview.

There is tremendous growth in socially responsible investment (SRI), where investors combine their financial objectives with their concerns about social, environmental, ethical and/or corporate governance issues in their investment selection. Islamic (sharia) investment is considered under the broad umbrella of the SRI since they apply ethical screening criteria in order to exclude certain industries. With this study, it is aimed to conduct a bibliometric analysis of the publications that were published between 2014-2022 and can be accessed through Scopus, which is considered a qualified database. As a result of the analysis made by the Vosviewer program, the publications produced by individuals or institutions in a specific period and a specific region and the relationships between these publications are revealed numerically and visually. Based on the results, Malaysia stands out as the country with the highest number of publications and citations. United Kingdom follows it in the second place. For institution¸ Universitat Jaume I and Ivie, Spain at front with 2 documents and 124 citations. the journal with the most citations in the literature is Journal of Behaviour Finance and Journal of Banking and Finance. The most publication is International Journal of Islamic Studies. The most occurrences for keywords are Islamic Finance, Islamic Funds and Socially Responsible Investment.

The coronavirus (COVID-19) pandemic has disrupted economies and consumers globally. Indonesia is inseparably affected by the impact of Coronavirus Disease 2019 (COVID-19). Moreover, the dynamic in Covid-19 pandemic throughout the year 2021 gave impact to the company’s performance. As the company that having the biggest sales driver from New Product Launched, the total of new product launch is decreasing from year to year and directly impact to the sales and profit of the company. FRAGX as one of brands with the highest contribution in the fragrance segment known fragrance brand for female teenager market experience a decreasing market share from year to year. From this condition, company should take a serious step and find new product opportunity that could increase FRAGX market share and sales contribution performance in the Fragrance-L Market that expected to be more growing in the upcoming years in the post-pandemic market conditions. This research employs qualitative methodology by collecting primary data through in-depth interview. The results derived from these analysis will contribute to identify they key product attributes and features that important to new product development proposal. To facilitate the new product development process, a systematic framework is proposed by encompassing idea generation, idea screening, concept development, business analysis, product development, test marketing, commercialization, monitoring and evaluation. However, this research is limited to focus on finding new product concept proposal in new product development strategy as business solutions from idea generation to concept development. This study aims to give product development proposal for the company on creating a competitive and the most suitable Fragrance-L product under FRAGX that can be developed and increase FRAGX market share in the post-pandemic era. From this research, it was found that there are several needs and wants identified and trends that currently hype in fragrance industry in the near future.

The purpose of this study was to determine the effect of training effectiveness on employee performance in mediation by job satisfaction and organizational citizenship behavior. This research is a survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this study used saturated sampling techniques, the sample used was 100 respondents. Data were analyzed using multiple linear regression and path analysis. The results of the study show that each variable has a significant influence even though the effect is not too large. Partially, Training Effectiveness has a significant effect on Employee Performance. Partially, Training Effectiveness has a significant influence on Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Job Satisfaction. Partially Job Satisfaction has a significant influence on Employee Performance. partially Organizational Citizenship Behavior has a significant influence on Employee Performance. Partially, Training Effectiveness has a significant influence on Employee Performance through Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Employee Performance through Job Satisfaction. Partially, Training Effectiveness has a significant influence on Job Satisfaction. Partially Job Satisfaction has a significant influence on Employee Performance. partially Organizational Citizenship Behavior has a significant influence on Employee Performance. Partially, Training Effectiveness has a significant influence on Employee Performance through Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Employee Performance through Job Satisfaction. Partially, Training Effectiveness has a significant influence on Job Satisfaction. Partially Job Satisfaction has a significant influence on Employee Performance. partially Organizational Citizenship Behavior has a significant influence on Employee Performance. Partially, Training Effectiveness has a significant influence on Employee Performance through Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Employee Performance through Job Satisfaction. Partially, Training Effectiveness has a significant influence on Employee Performance through Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Employee Performance through Job Satisfaction. Partially, Training Effectiveness has a significant influence on Employee Performance through Organizational Citizenship Behavior. Partially, Training Effectiveness has a significant influence on Employee Performance through Job Satisfaction.

BEKRAF (Indonesia’s Creative Economy Agency) stated that, Indonesia’s creative Industry’s growth will reach new heights in 2018. Followed by contribution of creative industry with significant amount of US$18.8 billion to the country's Gross Domestic Product (GDP) in 2020. Cloneey /klon-ni/ (n), a local company that specializes in wooden gifts, plans to take use of the opportunities presented by the local creative economy. The objective of this research is to understand the the target market behavior of Cloneey towards digital advertisement on social media and find the most effective online marketing strategy to improve Cloneey brand awareness based on target market behavior. This research use internal: Resource Based View (VRIO Analysis), and Value Chain Analysis, and external: Porter Five Forces, Competitor Analysis, Customer Analysis with SWOT Analysis, and 5A Customer Journey to propose the new online marketing strategy Based on the analysis, Author found that the key frustration points within the target market are on the Appeal-Phase, Ask-Phase, and Advocate-Phase. This research proposes Improvement on the Appeal-Phase, Ask-Phase, and Advocate Phase in the Cloneey.

This study aims to: (1) analyze the effect of organizational commitment on employee performance at the Department of Youth, Sports and Tourism of West Kalimantan Province of Indonesia, (2) analyze the effect of organizational commitment on employee job satisfaction at the Office of Youth, Sports and Tourism of West Kalimantan Province of Indonesia, (3) analyze the effect of job satisfaction on employee performance at the Department of Youth, Sports and Tourism of West Kalimantan Province, Indonesia, (4) analyze the effect of organizational commitment indirectly on employee performance through job satisfaction on employees of the Office of Youth, Sports and Tourism of West Kalimantan Province Indonesia. The conclusion of this study is to determine the effect of organizational commitment on employee performance mediated by job satisfaction. This research uses quantitative methods with descriptive and explanatory approaches. Sampling using total sampling technique with data collection using a questionnaire and the number of respondents as many as 86 people. The research data analysis method uses a structural equation model or structural equation modeling (SEM) with an alternative partial least square (PLS). The results showed that each variable has a significant influence, statistically Organizational Commitment has a significant influence on Employee Performance. Statistically, Organizational Commitment has a significant influence on Job Satisfaction. Statistically Job Satisfaction has a significant influence on Employee Performance.

In 2015, at a conference under the Council of the United Nations Framework Convention on Climate Change (UNFF) COP 21 Paris, an agreement was produced, hereinafter referred to as the Paris Agreement. This agreement focuses on overcoming global climate problems, namely trying to limit global temperature rise to a minimum of 1.5 degrees Celsius, and below 2 degrees Celsius for pre-industrial levels. Through Law Number 16 year 2016, the Paris Agreement was ratified by Indonesia. Furthermore, several targets and documents have been announced as part of Indonesia's commitment to reducing carbon emissions. In the Enhance National Determined Contribution (ENDC) document submitted by the Government in September 2022, the target is to become an emission-free country in 2060 or sooner, with an emission reduction of 31.89% with its own efforts, and a target of 43.20% with international support. L There are several sectors that are a priority in reducing greenhouse gas emissions, one of which is the energy sector. The research aims to see how the application of net zero emissions, specifically in the oil and gas industry as one of the energy sub-sectors. In order to get an accurate picture of the implementation of the net zero emission policy, the author used the scenario planning framework method. Scenarios were developed from interviews with several stakeholders in the Indonesian oil and gas industry. In addition, several analyses, both external and internal, were carried out to support scenario planning. At the end there is an implementation plan built to deal with the various scenarios that will occur.

Based on “Filling the Gap” Campaign generated by SKK MIGAS, to achieve national Production Target, SKK MIGAS obligated Oil and Gas Operators in Indonesia, to expedites well onstream process, hence contributing more to annual cumulative national production target. PXC Company as one of large oil and gas operator in Indonesia, requires average 12 weeks to produce 1 development well, from drilling, surface facilities installation, and well testing. Innovation to develop new method is raised by this concern to result faster production time. New alternatives have been developed in PXC Company to reduce surface facilities installation project time and can contributes to expediting well onstream process. Based on comparation with SMART Method, the new developed alternatives proofs to be the best options in concern of reducing well onstream time. Sensitivity analysis also conducted to compare among the available methods with different project condition and the result shows some limitation of condition that commonly faced would affect the selection results.

Surveyor tools trading companies play a crucial role in supporting infrastructure projects by providing essential equipment for accurate measurement and mapping. However, the outbreak of the COVID-19 pandemic in early 2020 has affected businesses worldwide. Geoprima Solusi LLC as surveyor tools trading company in Indonesia experienced a decline in revenue due to the negative effects of the COVID-19 pandemic on its stakeholders. This study aims to explore and analyze the challenges and opportunities encountered by Geoprima Solusi LLC, with the objective of developing effective business strategies to generate increased revenues in the post-pandemic era. This research qualitative methodology and data collection methods include in-depth interviews. The analysis for the external environment is done by using PESTEL analysis and Porter's Five Forces while the internal analysis using McKinsey 7S Framework. The collected data is then analyzed using a SWOT analysis and utilized in the TOWS matrix, for strategies formulation. The strategic alternatives are then categorized using the Eisenhower Matrix to select the most suitable strategies. The results of the study propose several business strategies for the company. These strategies are website and social media optimization, strengthening digital marketing, offering online training and education, and combating counterfeit products. This research provides strategy alternatives for GPSO LLC to navigate the challenges brought by the pandemic and seize the opportunities presented in the evolving business landscape.

The growing market demand for chicken is the basis for daily protein needs of the people in Indonesia, in addition to being easy to cultivate, fast growing and affordable prices. This causes the growth of businesses in the culinary industry to develop very quickly in Indonesia. Especially fried chicken outlets, currently fried chicken sales centers are thriving in small towns and even to remote areas. Al Madinah Fried Chicken is present in the midst of the people of Serang City as a family favorite fried chicken outlet that provides a delicious, nutritious and Halal. Initially, sales in 2018 increased from year to year, but with the Covid-19 pandemic, sales decreased. Moreover, with so many competitors in the market with similar products, Al Madinah Fried Chicken has decided to formulate the right marketing strategy to increase sales. This research uses internal and external contexts to understand the situation of Al Madinah Fried Chicken. Internal analysis using the STP Formulation framework, 7P marketing mix analysis, and Internal Interview. For external analysis using the PESTEL framework, 5 Porter’s Forces Analysis, and Competitor Analysis. Then it is formulated in the SWOT (Strength, Weakness, Opportunity, and Threat) column, then turn to TOWS matrix to fit the solution. The suggestions for improvement are, modified STP formulation for adaptation menus and new customer, pricing strategies, and marketing communication.

This study focuses on improving employee engagement at PT Indo Kaya Energi through researching human capital practices. Qualitative research was conducted through semi-structured interviews with human resource professionals and department employees. There are three steps in data analysis: first, thematic analysis to identify patterns and themes in interview data; second, importance and satisfaction matrix to evaluate the performance of variables; and third, analysis of the importance-performance quadrant to measure the significance of these variables in relation to performance. As the results, the study found that the company's average employee engagement level is "Say to Stay" and identified Company Brand and Organizational Communication as the most important employee engagement drivers while performance management, trust in leadership, and the working environment need improvement. The proposed solutions aim to increase employee engagement and improve employee performance.

This study explores the implications of transitioning to renewable energy sources for PT Adaro Energy Tbk, an Indonesian energy company. The research's objectives were to assess the non-financial benefits of adopting green energy, evaluate the company's financial performance, and derive its intrinsic value using Free Cash Flow to Firm (FCFF), Price to Earnings Ratio, and EV/EBITDA. The findings suggest that renewable energy incorporation could significantly enhance PT Adaro's non-financial value, promoting corporate responsibility and fostering improved stakeholder relationships. Despite the shift towards green energy, PT Adaro demonstrated strong financial performance and appeared undervalued based on its intrinsic value calculations. The study concluded with recommendations for PT Adaro to leverage its green initiatives for corporate image enhancement, engage stakeholders, provide sustainability reporting, and form green partnerships. The research, while providing useful insights for similar corporations, recognized its limitations, such as dependency on publicly available data and the complexities of the renewable energy sector. Suggestions for future research included exploration of technological advancements, global trends impacting the sector, and alternative valuation methods.

The aim of this research is about the Community Empowerment program in company PT. Tangkas Cipta Optimal (Taco) as producer of interior products mainly High-Pressure Laminates (HPL) with main customers are small medium enterprise (SME) in woodworkers and furniture makers in Indonesia. The program is called as Mitra Taco and was founded in August 2021 in the backdrop of economic slowing down due to pandemic COVID 19. The initial objective is to empower the SME through a series of coaching programs both online and offline. By end of 2022 the program already covered 3.873 SME’s across the nation. This research is conducted to elucidate the best model of community empowerment that significantly impacts brand loyalty. The research starts with identifying the business issues faced by Taco followed by the appropriate literature review, analysis, and finally concluded with proposed improvement of the Mitra Taco program that create maximum impact both for the SME and company to achieve its goals. Qualitative research method is used in this research. Data is using primary source from the Mitra Taco members through online survey and in-depth interviews. From the findings we found that his research objective proved that community empowerment can have a significant impact to the business result not limited to building the brand image of the company that doing goods by conducting CSR program. This study encouraged other companies in the industries by empowering the SME (60.5% GDP and 96.9% employment) for the wealth of the nation. Both from online class and offline class (Kopdar) have significant impact for SME’s empowerment. Results in this research shows that Mitra Taco as CSR program has successfully affected the operation of the SME especially those who operate on furniture and material industries.

The aim of this research is to analyze the grant budgeting process.object research is Lumajang District Government including SKPD which manages grant spending. This research uses qualitative methods with a case study approach. Data collection techniques through observation, interviews and documentation. Data analysis techniques were carried out interactively continuously at the research stage until completion with the steps of data collection, data reduction, then data presentation. The aim of the research is to find out the grant expenditure budgeting process underlying Permendagri 77 of 2020. The results show that the grant expenditure budgeting process for each SKPD has based the provisions even though there are several obstacles, supporting the principlegood governance, in line with budget norms and principles, and in accordance with grant principles.

Inalum, Indonesia's sole primary aluminium smelter, aims to increase its market share in the domestic market. This research conducted qualitative interviews and extensive internal and external analyses to develop a marketing strategy for Inalum that align with the corporate strategy. The analysis revealed that while Inalum dominates the ingot market domestically, imported products prevail in the value-added segment. The corporate strategy of Inalum is growth through product development as the portfolio, and the strategic alliance among the holding company. With the domestic aluminium industry projected to grow, the strategy focuses on leveraging strengths and addressing market dynamics. Key strategies include emphasizing Inalum's sustainable green aluminium smelter, conducting market analysis for product development, expanding production capacity and upgrading technology, and maximizing promotion through existing sales channels and collaboration with MIND ID Trading. These strategies aim to enhance market share and seize future opportunities. By capitalizing on sustainability, market analysis, capacity expansion, and strategic collaborations, Inalum can strengthen its position in the domestic market and thrive in the growing aluminium industry.

The unprecedented increase in cases of bank frauds in Nigeria has made the application of forensic audit an indispensable tool in the audit cycle. Forensic audit skills are contemporary and diagnostic audit tools that help in the detection, prevention and reduction of frauds. The main objective of the study was to explore the impact of fraud risk management on the performance of NGOs in Nigeria. Specifically, the study examines the impact of fraud risk assessment tools, fraud risk governance tools, fraud risk prevention tools, fraud risk detection tools and fraud risk management tools on the performance of NGOs in Nigeria in Nigeria. A survey research design was employed and Primary source of data was used through a well-structured questionnaire which was distributed randomly to 110 respondents out of which 106 were returned. The data generated were analysed using spearman’s rank correlation method. Analysis of quantitative data obtained from the questionnaires will be carried out via Statistical Package for Social Sciences (SPSS 25) and Amos 24. Descriptive analysis methods including mean, mode, range and standard deviation measures will be used to analyze the demographic characteristics of the population, organization and the fraud risk management techniques used within the Nigerian NGOs. It was discovered that Fraud risk assessment has a positive and significant effect on performance, fraud risk governance has a positive and significant effect on performance, fraud risk prevention has a positive and significant effect on performance, fraud risk detection has a positive and significant effect on performance and fraud risk response has a positive and significant effect on performance. It is therefore recommended that, all employees must be involved in acceptance and understanding the risk approach adopted by the organization, the preventive fraud risk management practices used by NGOs such as fraud risk assessment program, strong internal controls, board audit committee and management oversight, antifraud policy and surprise audits should be encouraged to an efficient level, the detective fraud risk management practices such as bank reconciliation and internal audit function should be a fully introduce in the operations of most banks in Nigeria, the responsive fraud risk management practices such as communication to employees that management took appropriate actions, strengthening internal controls, recovery of stolen assets and progressive sanctions should be done on a regular basis to checkmate the operational efficiency of staff and organization should be equipped with internal fraud investigators as a response strategy to fraud. Research on approaches that can better enable auditors and investigators to detect, prevent and respond to potential fraud, corruption and misappropriation in NGOs. Fraud risk management of NGOs will be studied from five dimensions: fraud risk assessment, fraud risk governance, fraud risk prevention, fraud risk detection, and fraud risk response management methods (strategies). The fraud risk assessment dimension involves looking at how employees, including top management interact with the resources of the organization. The goal of the assessment is to determine the type, likelihood, and potential cost of risks in a traditional expected value framework. This allows the organization to tailor program efforts toward cost effective mitigation, which may include a greater or lesser toleration of a specific risk. The fraud risk governance dimension involves embedding fraud risk management in an organization’s DNA in the form of written policies, defined responsibilities, and on-going procedures that implement an effective program. The prevention fraud risk management dimension includes fraud risk assessment, setting up effective internal controls and applying due diligence measures in partners and staff selection. The detection fraud risk management dimension encompasses monitoring and evaluation of projects and programmes, conducting fraud audits and setting up whistleblowing hotlines. The last dimension, which is the responsive fraud risk management embodies performing fraud investigations, establishing corrective actions, sanctions and disciplinary measures, and reporting the results (Richards et al, 2015). Against the backdrop, this study sets out to provide empirical evidence on the implications of the fraud risk management strategies and/or methods on the performance of non-governmental organizations (NGOs) in Nigeria.

This research study explores the business prospects, likelihood of achievement, and financial considerations within the healthcare sector for SGN Medical and Hasmed Hospital. The investigation underscores the importance of collaboration through a joint venture, particularly in establishing a laboratory dedicated to molecular diagnostics and upholding scientific excellence. The feasibility and potential success of the proposed enterprise are indicated by an analysis of market trends and available financial resources. Borrowing is recommended as the preferred financing approach owing to its advantages in maintaining ownership, tax benefits, predictability in managing cash flow, leveraging assets, and expedited access to funds. The findings of the study suggest that through a strategic partnership, both organizations can leverage market opportunities, drive diagnostic innovation, and contribute to personalized healthcare, ultimately leading to enhanced patient outcomes.

Venture capital (VC) has become an essential source of financing for startups and emerging businesses in Asia. As such, it has attracted significant attention from scholars who seek to understand the dynamics of VC in this region. This paper provides a comprehensive review of the existing literature on VC in Asia, spanning 7 years from 2015 to 2022. Using bibliometric analysis this study reveals that emergent research of VC in Asia has focused primarily on four themes: (1) VC in emerging economies, (2) Entrepreneurship and innovation, (3) VC and International Business, and (4) Sustainable finance and environmental responsibility. While there has been a significant increase in VC research in recent years, this study identifies research gaps that offer promising avenues for future research in Asia, including fintech and crowdfunding, venture capital investment strategies, venture capital and IPOs, and venture capital governance. This study contributes to the growing body of literature on VC in Asia region and provides a comprehensive overview of the key emergent research themes, trends, and gaps in the field. It also suggests future research directions to help advance understanding of VC in the Asian context.

Perhutani is ready to develop forest tourism destinations. Wisata Batu Jubang (WBJ) is a tourist attraction owned by Perhutani, which has never carried out integrated performance measurements, so it does not have guidelines for capturing the whole performance. This study uses the Performance Prism performance measurement method to analyze performance measurement at Wisata Batu Jubang. The research populations were all stakeholders in WBJ by using quantitative data types. The data analysis method used was Key Performance Indicator (KPI) weighting using the Analytical Hierarchy Process (AHP) method, a scoring system using the Objective Matrix (OMAX) model, and understanding performance using the Traffic Light System. Analysis of performance measurement produces 41 KPIs, including 9 for investors and head office stakeholders, 8 for customer stakeholders, 8 for employee stakeholders, 9 for supplier stakeholders, and 7 for community stakeholders. The analysis of performance measurements using OMAX found that the WBJ performance value was 8.29 in the "green" category. Overall, the company's performance has met the target, so it is expected to maintain and improve its performance.