This research is intended to find out: How Locus of Control and Overconfidence Influence Investors' Financial Behavior in Making Investment Decisions on the Indonesia Stock Exchange? The object of this research is investors who invest in the Indonesia Stock Exchange with an unknown population and the number of samples in this study is 140 investors. Data analysis in this study used an alternative method of Structural Equation Modeling (SEM), namely SmartPLS 3.3.3. The results showed that locus of control had a positive and significant effect on financial behavior, while overconfidence had a negative and significant effect on financial behavior and financial decisions. Financial behavior can mediate the impact of locus of control on investment decisions. Finally, the financial behavior can mediate the impact of overconfidence on investment decisions.

The accounting profession in Malaysia is facing problem where the demand for accountants is higher than the number of accountants produced. The accounting education need to be nurtured from the early stage of education. The objective of this study is to investigate factors influencing students’ intention to choose accounting as their major academic program after graduating from secondary/high school. 113 questionnaires were collected from secondary school students in Northern Region of Malaysia. Using a Theory of Planned Behavior, the result show that attitude towards accounting program (ATT), subjective norm (SN) and perceived behavior control (PCB) have significant positive relationship with students’ intention to enroll in accounting program. To increase numbers of accountants in the industries, the government through Ministry of Education (MOE) should pay more attention and collaborating with professional bodies, audit firm and higher-level education institution in motivating secondary school students and create positive perception toward accounting courses and fields among them.

This study investigated the link between investments of Multinational Corporations (MNCs) and telecommunication output in Nigeria using yearly time series data from 2003 to 2020. A model representing the functional relationship between the indicators was designed to include Investment of MTN and the contributions of Telecommunication to GDP. This study carried out unit root, cointegration and Granger Causality tests. The results from the analysis disclosed the existence of long-run relationship and convergence to common equilibrium of Multinational Corporations and telecommunication output in Nigeria, and concluded that the following are evident from the study's findings and recommendations :Policy formulation and implementation that will monitor and enforce total compliance of telecommunication industry to increase their percentage contribution to GDP should be developed and implemented in order for telecommunication to have positive impact on the economy . This is achievable by ensuring that the telecommunication industry has transparent and accessible record available to both the supervisory and regulatory authorities and government for the purpose of accountability.

The research looked into how monetary policy affects economic activity and bank performance in different financial sector regimes. The data for this study were obtained from the Central Bank of Nigeria's (CBN) statistical bulletin. The study's goal was to look into the impact of monetary policy on bank performance, the relationship between monetary policy and bank reforms in Nigeria and the relationship between bank policy changes and bank performance. The research was founded on theories of economic growth, monetary policy and the financial sector. Gross Domestic Product (GDP) and Return on Assets after Tax (ROA) were used as explained variables in this study, while Money Supply (M2), Monetary Policy Rate (MPR), Cash Reserve Ratio (CRR) and Interest Rate (INT) were used as explanatory variables The study investigated how monetary policy influences economic activity and bank performance in various financial sector regimes. This study's data came from the Central Bank of Nigeria's (CBN) statistical bulletin. The study's goal was to investigate the impact of monetary policy on bank performance, the relationship between monetary policy and Nigerian bank reforms and the relationship between bank policy changes and bank performance. The research was founded on economic growth, monetary policy and financial sector theories. In this study, the explained variables were GDP and Return on Assets after Tax (ROA), while the explanatory variables were Money Supply (M2), Monetary Policy Rate (MPR), Cash Reserve Ratio (CRR) and Interest Rate (INT). Monetary policy rates and cash reserve ratios have a negative impact on after-tax return on assets, whereas interest rates have a positive impact. The study recommended that, in the long run, relevant authorities in Nigeria's executive and legislative branches develop practical and feasible economic-friendly policies aimed at encouraging sustained and improved foreign investment inflows that can have a positive effect on the country's economy; the Central Bank's Monetary Policy Committee should also formulate and implement measures that would keep the interest rate and exchange rate at levels that would not have an adverse effect on the country's economy.

The value of the company can reflect the performance of a company because it can affect the perception of investors towards the company. The purpose of this study was to obtain empirical evidence of internal factors that affect the firm value. Internal factors include profitability, debt policy, growth and firm size. This study investigates the relevance of firm value in companies listed as LQ45 stocks in the Indonesia Stock Exchange for the period 2018–2020. Data were collected from 11 companies that met the predetermined sample criteria. The results of this study empirically prove that profitability does not affect firm value. Debt policy, growth and firm size have a significant effect on firm value.

This study aimed to crystallize a clear vision about the impact of dynamic capabilities in creating business value, and again through information technology that works to strengthen the relationship, and with the aim of achieving this, the study tried to provide a comprehensive intellectual framework for the most important issues addressed by the writers and researchers about the study variables, reinforced by an applied analytical framework For the opinions of (330) employees of Ur General Company. The study dealt with dynamic capabilities as an independent variable through five dimensions (sensing ability, learning ability, integration ability, coordination ability, reconfigurability), and information technology as an intermediate variable in four dimensions(hardware and equipment, software, databases, networks) while dealing with value creation as a dependent variable (and it is a final result without dimensions). The study adopted the questionnaire as a main tool for collecting data related to its variables, and the results showed the existence of a significant correlation and effect between dynamic capabilities in its various dimensions and value creation, dynamic capabilities and information technology, information technology and value creation. The study came out with a set of recommendations, foremost of which was the need to work to create a clear and common understanding among the employees of Ur State Company The subject of the research is about the strategic direction of their company by involving them in the process of formulating its strategies related to the development of its investment and exploratory activities and enabling them to make decisions that support the orientation of their institutions towards creative businesses.

Export is one type of trade with a long process. In meeting demand, exporters make every effort so that the needs of importers can be fulfilled. The length of the export process does not rule out the possibility of various forms of problems or risks that can hinder export activities, as experienced by PT. AST. As an Export Trading Company, PT. AST has problems in managing stock due to (1) the length of the supply chain, (2) wrong management method, (3) inexperience of human resources, (4) engine failure and (5) the influence of the weather. Therefore, this study discusses to analyze the causes and effects that can lead to risks to elaborate on those five factors above in the business activities of PT. AST as the basis for core business evaluation. This study aims to: (1) identify the risks faced by PT. AST (2) then assesses the magnitude of the risk faced and (3) determines the dominant risk that must be addressed immediately. The results of the analysis show: (1) five factors can affect stock management in the business of PT. AST include: (a) material, (b) method, (c) men, (d) machine and (e) mother nature. These factors has at least three risk impacts where minor problems drive the emergence. (2) Based on the assessment, the largest risk has a value of 432 and the smallest risk is worth 24. (3) The dominant risks determined are (a) unsuitable and defective products (432), (b) excess storage warehouse capacity (432), (c) stock fulfillment is done repeatedly (378), (d) the decrease in the quality of handicraft products (336) and (e) production and delivery delay in bulk (324).

All-encompassing corporate governance structure in firms especially the existence of diligent and independent nominating/governance committee is key to the overall wellbeing of organisations. This study uses 76 sample firms and a holistic earnings management model to assess the effects of the nomination/governance committee's qualities (diligence and independence) on the management of earnings for listed non-financial enterprises on the Nigerian Exchange Group from 2012 to 2021. Using Stata 13.0 software for both descriptive statistics and simple regression methods, two study hypotheses were created and tested (OLS). The findings showed that measures of nomination/governance committee diligence exert positive significant influence on earnings management of listed firms on Nigerian Exchange Group while nomination/governance committee independence exerts negative significant influence on earnings management of listed firms on Nigerian Exchange Group. Also, the introduced control variables (sales growth and market capitalisation) have a negative relationship and significant effect earnings management of Some Selected Listed Corporations in Nigeria. Subsequently it was recommended upon this study that management of companies should not emphasis too much on the role of nomination/governance committee especially in the areas of diligence (frequency of meetings) but on the independence of nomination/governance committee in relation to earnings management and regulatory bodies should shift emphasis on how financial estimates prepared can be devoid of earnings management.

The current research documents the link between economic growth, electronic tax system and the trend of revenue components from education tax and value added tax. Based on the ex-post facto design, secondary data were therefore gathered and analysed given the study’s specified hypotheses and models. Statistical tools adopted include the descriptive statistics, co-integration test and the least square regression. Empirical evidence from our results indicates that the introduction and adoption of electronic system in the collection and payment of value added and tertiary education tax jointly impacts significantly on Nigeria’s GDP. Additionally, a long-run causal relationship was found to have existed between GDP, value added tax and tertiary education tax. With the result of the normalized co-integrating coefficient, our argument is that a 1% change in revenue generated from VAT will possibly trigger GDP upward by about 0.56%. Based on the above outcomes, we recommend amongst others that the decision of Nigeria’s regulatory agencies and relevant tax authorities on the deployment of the e-tax system should be sustained.

This study aims to prove the role of omni-channel integration quality and perceived value on satisfaction and loyalty to BPJS Health participants. The type of research used is a causal research study conducted to find the cause of one or more problems. This type of research is clause research and quantitative research. The data collection technique used in this research is a survey by giving statements through a questionnaire. In this study there is an independent variable, namely omni-channel integrated quality. There are three dependent variables in this study, namely perceived value, satisfaction and loyalty. This study uses a purposive sampling approach which is a sampling technique based on predetermined characteristics. The control characteristics set are respondents or BPJS Health participants (Participants, Wives, Children and the Insured); Having and using JKN offline services, websites and mobile applications in Jember in the past year; The city of origin of the BPJS Health participant's domicile according to the identity card. Respondents used in this study amounted to 160 people. The analysis in this study is SEM (Structural Equation Modeling) and then processed using SPSS software version 27 for windows and also AMOS version 24 for windows which is used for testing the Measurement Model and Structural Model. The results of this study indicate that omni-channel integrated quality has a significant positive effect on perceived value, omni-channel integrated quality has a significant positive effect on satisfaction.

This study aims to assesses the stability of Technical Efficiency (TE) scores of major tomato producers in Middle East North African (MENA) region through Jackknife technique. Idea behind this technique is to eliminate outliers that may affect efficiency frontier and scores of efficiencies. Those major producers are Iran, Turkey and Jordan. During the study period, a gap was formed between demand and supply of tomato. Widening this gap might lead to a problem of food unsecured. Being food unsecured might related to being technically inefficient. This study finds that average Pure Technical Efficiency (PTE) was (0.91, 0.98 and 0.89) percent for Iran, Turkey and Jordan, respectively. This means that those countries can save inputs by (0.9, 0.2 and 0.11) respectively and still getting the same level of output. Jackknife technique results have found that there is no extreme outliers’ effect for Iran. However, there is an outlier effect for Turkey and Iran. In other words, by eliminating outlier years from analysis, policy analysis based on TE scores can be more dependable and trustworthy. Stakeholders within these countries can utilize the output of this study to increase their productivity which will lead to food security.

It has been observed that most adult citizens, globally, are not enjoying financial services. They are financially excluded, especially rural dwellers. Monetary authorities initiated financial inclusion, with the aim of including all adult population who are excluded from financial services into the financial system at an affordable cost to meet their basic needs. Studies have shown that it encourages household savings and affects growth positively. Central Bank of Nigeria initiated financial inclusion in 2012 and commenced implementation in 2014. Given the short period of its implementation, this study ascertained the effect on economic growth in Nigeria. The study used time series data ranging from 2004 to 2021. The study covered the pre-inclusion period, through its implementation period. Ordinary Least Square technique was adopted for data estimation. Preliminary and post-estimation tests were also conducted. Despite the short period of the implementation of financial inclusion strategy, the OLS result affirmed that it positively affects economic growth. It was concluded that financial inclusion is a growth driver. It was recommended that Central Bank of Nigeria, in collaboration with commercial banks and microfinance banks, continue to enforce inclusion exercise in all rural communities, ensuring that women, youths, farmers, traders in the informal sector, are captured by the financial system. Also, Central Bank Nigeria should set up financial inclusion compliance committee at the Local Government levels, with a State Monitoring unit to ensure compliance.

This research is a quantitative study that explains the relationship between variables, namely job design, quality of work life and job satisfaction. The purpose of this study was to determine the effect of latent and mediating variables on the quality of work life on the effect of job design on job satisfaction. The sample used in this study is private universities in Surabaya with the sampling technique using the purposive sampling method. The data analysis technique in this study used the structural inquiry modeling method – partial least square (SEM-PLS) with the help of WarpPLS 6.0 software. The results showed that the sample that could be used in the study was 150 samples. The results of the outer model using the Confirmatory factor analysis method inform that all indicators are valid and reliable because they meet the criteria for convergent validity, discriminant validity and reliability validity that have been set. The results of the inner model show that all hypotheses are accepted, namely, Job design affects job satisfaction, job design affects the quality of work life, job design affects job satisfaction and work quality mediates the effect of job design on job satisfaction. These results can inform that a good quality of work life will have a significant impact on job satisfaction in addition to good job design. A good job is indeed one of the reasons workers feel job satisfaction because the better and clearer the job design will be time effective and accelerate work targets.

Employee motivation plays a crucial role in organizational efficiency, directly influencing productivity and job satisfaction. This study examines motivational programs among bank employees in Estancia, evaluating their extent of practice and perceived importance across various classifications, including age, sex, income, and education. Anchored in B.F. Skinner’s reinforcement theory, the research employs a descriptive survey method with statistical tools such as ANOVA and t-tests. Findings reveal that while non-monetary incentives and professional development are consistently practiced, monetary incentives show significant variation based on age and income. The study recommends maintaining wellness programs, enhancing training sessions, and encouraging vigilance in employee rights. Strengthening employer-employee communication and refining motivational strategies will foster a more engaged and productive banking workforce

The implementation of duties and functions of the Medan City Communications and Informatics Office is expressed in the form of programs and activities which are carried out as a manifestation of the commitment to provide services to the community. The low performance ratio of specific indicator in the performance achievements of the 2011-2015 period is a problem expected not to be repeated in the performance achievements of the 2016-2021 period. This is related to the programs and activities of the Medan City Communications and Informatics Office, so the focus of this research is the programs and activities of the Medan City Communications and Informatics Office. While the sub-focuses are Dissemination of information through special events, Dissemination of information through VCD/DVD and Development of Communication, Information and Mass Media. The preparation of this dissertation applies a qualitative descriptive research methodology, and collects data through: interviews with several informants, observation, and documentation. Data processing is carried out by integrating and analyzing the data obtained from the primary and secondary sources, so that research conclusions and recommendations can be drawn. The results of the research show that the implementation of knowledge management in the dissemination of information through the special events has been carried out well such as the parade of decorative cars. However, its performance indicator ratio is 44%; the implementation of knowledge management in information dissemination through VCD/DVD indicates that the public was very enthusiastic about the VCD/DVD; the implementation of knowledge management to communication, information and mass media development.

Background: COVID-19 has become a severe global public health crisis. The government, public and private institutions face obstacles in handling the issue. So that in solving problems during this pandemic, it is essential to implement a Decision Support System (DSS) in proposing the decision-making to be aligned, efficient, and practical. It includes tracking, reporting, locking down management, and preparing strategies for dealing with covid-19. Objective: The purpose of this study is to review the role of decision support systems in decision-making during the COVID-19 pandemic Methods: The method is a literature review. It evaluates several previous research related to the role of DSS in handling Covid-19. Scientific articles are compiled to obtain reliable data. The primary data are in the form of national and international journals. It was obtained through electronic-based searches with sources indexed by SINTA, such as Google Scholar and Elsevier. The keywords "role, application, DSS, policy, handling, covid-19" in Indonesian or English are searched through the engine. Journals or articles will then be re-filtered by shorting the results, methods, and text. The papers were collected and analyzed in the period May-June 2022. Result: The benefits in effectiveness were widely felt at the time when DSS was applied. The percentage value is 28%. The percentage in accuracy and efficiency is 25%. DSS also provides a short time to analyze the data to support the decision-making. The percentage value is 22%. Furthermore, a decision support system in an institution can reduce the workload. Conclusion: The decision support system can benefits companies or health facilities during the pandemic. The review results that various DSS methods developed in different parts of the world positively affect the decision-making process in handling COVID-19. Based on this review, the DSS used in decision-making varies widely, ranging from the DSS method used to assist management decisions such as lock down management, information systems for determining vaccine types, vaccine administration priorities, and monitoring the distribution of humanitarian aid. While in the health care sector, DSS plays a role in patient risk assessment, identifying patients with comorbidities, helping to measure vital signs, and supporting laboratory examinations in treating COVID-19.

Background: The development of information technology brings significant changes in the business world. There are various kinds of information systems using emerging information technology such as Decision support systems (DSS). Information technology appears as a result of increasingly widespread globalization in organizational life, increasingly fierce business competition, shorter life cycles of goods and services offered, as well as increasing demands for tastes. Implementation of management information systems is very much needed by organizations and companies in the current era. This study aims to review the role of the Decision support system (DSS) as a decision-making tool in the field of network marketing.  Method: This research is literature review research on the role of the Decision support system as a decision-making tool in the field of network marketing. This research was conducted by collecting articles through searching synta-accredited/indexed databases, such as Science direct, Google Scholar, Elsevier and others with a range of the last 10 years published then conclusions are drawn and discussion is carried out.  Findings: The Decision support system can be used for adding alternative commodities and types of preference variations, priority intensity of outstanding business partners, planning and implementing marketing information systems, evaluating competitive projects, decision making effectiveness, sales predictions, global market competition, and others.  Conclusion: The results of the journal review found that DSS has a positive role, namely helping decision making faced by several companies and the most widely used to make DSS is the hybrid method by as much as 50%. Some research results that have been reviewed that the implementation of DSS in network marketing provides benefits in planning and implementing management information systems, determining business partners and hiring criteria with AHP tools, setting priority criteria in identifying and dealing with problems, determining and selecting business ideas according to company criteria and various other benefits.

This study aims to determine and analyze the influence of personality and career development on performance through job satisfaction of hotel employees in Jember. This research is explanatory research using a questionnaire as a data collection method. The population in this study were hotel employees in Jember totaling 436 people, the research sample obtained using probability random sampling technique amounted to 209 people. The data analysis method used in this research is path analysis. The results showed that personality had an effect on performance, career development had a significant effect on performance, personality had a significant effect on job satisfaction, career development had an effect on job satisfaction, job satisfaction had an effect on performance.

In recent days work and life is the important aspect for women employees to manage, as women employees have to balance their status between personal and professional lives. It evident that imbalance between work and life can create a negative impact on an employee's personal life which leads to job dissatisfaction thereby damaging the organization's productivity and reputation and eventually leads to turnover intention. This study, therefore, aims to critically investigate the predictor of work-life balance and turnover intention among female employees in Nigeria, the researcher achieved the aim by examining the relationship between commuting time and Work-life balance among the female employees, examined the impact of workload on Work-Life Balance among the female employees, examined the significant impact of family support on Work-life Balance among female employees in Nigeria. The study employed a descriptive survey design while purposive sampling technique was used to select one hundred and fifty five female employees in the sample area. Simple percentage, mean, frequency, and regression was used to analyze data. Findings from this study suggest employers and human resource personnel to design intervention programmes that can help increase their employees’ level of job satisfaction, increase or maintain high job autonomy, and good social support that would monitor job demands and detects early warning signs of occupational stress to avert turnover intention among female employees.

India Ranks As The World’s Second Largest Market In Terms Of Total Internet Users. The Liberal And Reformist Policies Of The Government Of India Have Been Instrumental Along With Strong Consumer Demand In The Rapid Growth In The Indian Telecom Sector. There Have Been A Lot Of Investment And Development In The Sector. Further Due To Pandemic Covid-19 Attack In 2019-2020, The Demand For Digital Transactions In Each And Every Corner Of The Society Grew Rapidly; For Health Safety Educational Institutions, Large Offices Particularly Service Sectors Are Heavily Dependent On Digital Media.

PT PINDO (Persero) is one of the oldest courier service companies in Indonesia. Its products and services are still quite widely used by consumers. In its journey, PT PINDO (Persero) has faced quite a challenge along with the growth of competitors in the courier service industry. To be able to maintain the market, it strives to always improve services. One of the service improvements in this case is the postal processing business process starting from the Mail Processing Center (MPC) unit which has the position and role as a technical implementing work unit that has the functions of planning, organizing, implementing, controlling, processing, distribution, transportation and delivery of postal items effectively and efficiently in their working areas. The DMAIC concept is the basis of the approach used in the Six Sigma method approach. There are 5 basic stages or steps in implementing the Six Sigma strategy, namely Define – Measure – Analyze – Improve – Control (DMAIC) It can be concluded that the factors causing problems that often occur at MPC Bandung are damaged/wet goods with the frequency of occurrences that often occurs reaching 2,981 with a percentage of 41% of total defects, for problems of missing receipts as many as 2,851 with a percentage of 39% of total defects, and for barcode scanning problems, as many as 1,462 with a percentage of 20% of the total defect. From the results of data processing, it shows that based on the Six Sigma value table, PT PINDO is at level 2.64 or it can be said at level 2σ with an average DPMO value of 127,433,421 for every one million shipments. From the results of the DPMO value and the Sigma value, it can be seen that there are 4 types of factors that affect defects, namely: Man, Machine, Method and Environment.

This study aims to determine the financial performance of PT BSI Syariah between before and during the covid-19 pandemic.This research method uses a quantitative approach with a descriptive approach that is describing or describing events that are currently happening. The financial performance indicators used in this study are Capital Adequacy Ratio (CAR), Net Performing Finance (NPF), Financing to Debt Ratio (FDR), Operating Expenses for Operating Income (BOPO), and Return on Assets (ROA). This study uses secondary data in the form of financial statements of PT BSI Syariah Tbk, namely BRI Syariah, BNI Syariah and Bank Syariah Mandiri. The results of this study indicate that the CAR, NPF, FDR, BOPO, and ROA values ​​of PT BSI Syariah experienced differences between before and during the covid-19 pandemic.

Credit Unions (Savings and Loans Cooperatives) are a phenomenon of the people's economic movement practised in West Kalimantan. For more than three decades, credit unions have been able to educate and raise public awareness to build their collective economy. Thus, the best practice of economic democratization can be said to exist there. This study aimed to determine the impact of transformational leadership on employee performance with organizational culture, employee engagement, and quality of work life as mediating variables at the credit unions in West Kalimantan. This research employed a descriptive quantitative method with a causal approach. Data collection was administered using a questionnaire involving 376 respondents selected through the purposive sampling technique. In addition, researchers used Structural Equation Modeling (SEM) utilizing the AMOS 24 software. The present study results revealed that transformational leadership had a positive and significant impact on employee performance, organizational culture, employee engagement, and quality of work life. Furthermore, the organizational culture, employee engagement, and quality of work life had a positive and significant impact on employee performance. Accordingly, the organizational culture, employee engagement, and quality of work life played a significant mediating role between transformational leadership and employee performance.

Trend of margarine consumption in Indonesia rose from 2012 to 2017. This showed that market of margarine has the potential growth that can be grabbed by PT Asianagro Agungjaya (AAJ). AAJ who is operated in edible oil manufacturing industry produce Vitas sachet margarine which has low sales revenue. The main objective of this study is to assess factors affecting customer preference through marketing mix and formulating marketing strategy for Vitas sachet margarine to increase sales revenue. In order to meet customer needs, company has to understand customer preference which is done through exploratory marketing research. The collection of primary data will be the combination of quantitative and qualitative method. Quantitative method is done by distributing online survey. The sampling method in this paper is non-probability sampling method (convenience sampling technique). The sample size of the survey is determined based on population proportions by using Slovin formula. Qualitative method is through in-depth interview with some respondents and internal management as well as netnography. Then, strategy formulation is conducted through TOWS matrix, marketing mix framework, and Customer Based Brand Equity (CBBE). Based on the brand evaluation of Vitas, it showed that only 25% of respondents know Vitas sachet margarine and only 49% of them purchase Vitas. Moreover, the current condition of Vitas sachet brand is in the first stage of brand pyramid in CBBE. It is found that marketing mix of Vitas sachet margarine need to be improved. CBBE’s initiatives are focused on the redefining the STP and improving marketing mix.

Monetary policy occupies a prominent role in achieving monetary stability by adjusting the growth rates of the number of available means of payment in line with changes in the size of the gross domestic product in the country and expressed by the monetary stability coefficient agreed upon by the International Monetary Fund, a term that hides the fact that there is a rate of change in the volume of commodity or real production which expresses the levels of aggregate supply in the economy, which corresponds to the quantities of cash in circulation, which represent a net purchasing power and stimulate aggregate demand, which completes the picture of the existence of the market mechanism, expressed by the monetary or economic stability coefficient, more precisely, the researcher has come to assess the relationship between monetary policy represented by the broad monetary supply and monetary stability transactions in Iraq using modern standard tools in estimation. These tools reveal the existence of a relationship and accompanying integration and balance in the long term between monetary policy and monetary stability transactions. The researcher will also address in the folds of the search for these relationship levels.

This paper examined the impacts of entrepreneurship education on sustainable security in Nigeria. Using secondary data from the Global Competitiveness Report from 2007 to 2020, the study analyzed the relationship between entrepreneurship education and sustainable security and the extent to which the problems associated with entrepreneurship education influence Nigerian security. Multivariate analysis of covariance (MANCOVA) was adopted to test the hypotheses formulated for the study with the aid of a statistical package for social sciences (SPSS). The findings indicate that Inadequate entrepreneurship education does not significantly impact sustainable security while poor technological absorption, inadequate infrastructure, and unstable tax rate do. The study established that technological absorption and stable tax rate improvement will result in a significant increase in security, holding other variables constant. The results also indicate that inadequate entrepreneurship Education, unstable tax rate, and inadequate infrastructure negatively influence the skills for establishing a successful entrepreneurial venture. Furthermore, poor technological absorption and the unstable tax rate significantly positively influence sustainable security. This implies that when Poor technological absorption and unstable tax rate increases, insecurity will also witness a significant increase. The paper recommended that the government should, as a matter of urgency, identify these forces that militate against technological-based entrepreneurship education by integrating all stakeholders in the pursuant of entrepreneurship education-related policies to ensure that insecurity problems are completely surmounted.

India is a developing economy and is heading towards digitization at much faster pace. India is a majorly cash-driven economy where individuals prefer to carry cash rather than cards however India is driving towards “Paperless & Cashless Economy”. Many people are using plastic money in the form of Debit Card, Credit Cards and other cards. Today Digital transactions are acquiring most of the transactions. Internet, smartphones & web have become a necessity. Because of affordable smartphones & internet connectivity, have accelerated the acceptance of Digital Payments among the consumers. There were multiple payment modes like core banking services, net banking, mobile banking, but people find it confusing sometimes and wish to have much easier platform, so this was overcome by digital wallets. The study is about understanding Indian Consumers views towards digital payments & the factors that motivated people to move towards Digital Payments. After the demonetization process, usage of mobile & internet is increased resulting in massive growth in digital payments. Amid the COVID-19 pandemic, the Digitisation demonstrated to be the ideal arrangement. During the lockdown period, as it were those sectors seem to survive, which had already took a step towards Digitization.

This study examined the effect of corporate governance on firms’ performance from 2009 through 2019. The study adopted quantitative research design and specified a linear relationship between corporate governance and firms’ performance. Corporate governance was measured by board size, board composition and audit committee size of the three sampled firms in the insurance sector. Cross-sectional data were sourced from the sampled firms’ annual published financial statements and SEC’s Statistical Bulletin for the period covered by this study. Analysis of data was done by panel regression which assumed fixed effect and correlated with the explanatory variables. The result of the data analysis revealed that board size and audit committee had positive and significant effect on firms’ performance while board composition had positive but insignificant effect on firms’ performance; hence, it was concluded that corporate governance is strong determinant of firms’ performance in Nigeria. Based on this conclusion, it was recommended that board size and audit committee compliance should be emphasized in the subsequent review of the corporate governance code in Nigeria and its implementation enforced across the board of Nigerian corporate landscape.

Micro-enterprises significantly contribute to economic growth, particularly in developing countries, where they dominate small-scale production. Access to financial resources is crucial for their sustainability, yet traditional banks often impose stringent conditions that hinder small businesses' ability to secure funding. Microfinance institutions serve as an alternative, providing financial support, but challenges such as collateral requirements and high interest rates persist. This study explores the financial accessibility of sari-sari store owners in Estancia, focusing on their dependence on formal and informal financing sources. Utilizing a descriptive survey method, the research examines barriers to credit access and the role of microfinance in supporting small enterprises. Findings aim to inform policies that enhance financial inclusivity for small businesses, enabling them to thrive and contribute to poverty alleviation and economic development.

This study aims to determine how the effect of accounting profit and cash flow on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained through the company's financial statements. The sample selection method in this study used purposive sampling, the sample in this study was 13 companies. Data analysis used descriptive statistical tests, classical assumption tests, and hypothesis tests using multiple linear regression methods. The results of multiple linear regression analysis showed that partially showed that the cash flow variable had a significant effect on stock returns. While the accounting profit variable has no significant effect on stock returns.

The adoption and use of digital marketing channels (DMC), as well as their impact on the performance of small and medium-sized businesses in Delta State, were investigated in this study. The study uses the correlational and descriptive survey research design to achieve unbiased results. Data used for the analysis were extracted from 180 respondents consisting of small and medium-sized enterprise (SMEs) managers from Marketing departments, Operations departments, and Finance departments in Warri and Ughelli Environs filling out a self-structured questionnaire. Simple percentage, frequency count and mean statistics were used to examine the data collected from respondents on the research questions, while the Pearson Product Moment Correlation Coefficient was used to test the study's hypotheses. The study's findings revealed that SMEs use a variety of DMC for their marketing operations, which have a profound positive impact on SMEs' performance. However, the study established that the adoption of DMC by SMEs does not correlate with their performance. The study recommends that SMEDAN and other associated organizations should strengthen awareness programs on the adoption of digital marketing channels in order to educate SMEs owners and staff about these tools, particularly those that are still underutilized.