A value chain plays a crucial role in increasing production efficiency due to business uncertainty and high competition between business entities. Of these, the business must carry out the activities effectively and efficiently to achieve maximum profit. However, the study that focuses on the moderating role of the value chain in its relationship to firm performance is still limited. Thus, the present study aims to examine the effect of intellectual capital and environmental uncertainty toward firm performance and the mediating role of the value chain in the relationship between intellectual capital and environmental uncertainty to firm performance. This study was designed using a quantitative approach through an online survey. A total of 207 staff from non-financial state-owned enterprises consists of 10 clusters and 76 companies. The data were analyzed using the Structural Equation Modeling with Partial Least Square method (SEM-PLS) and assisted by statistical software, namely SmartPLS 3.3.3. The result indicated that intellectual capital and environmental uncertainty have a significant effect on firm performance. Also, this study found that a value chain moderates the relationship of intellectual capital and environmental uncertainty toward firm performance. In conclusion, this study has successfully examined the effect of intellectual capital and environmental uncertainty on firm performance—also, the role of a value chain in the relationship of studied variables. In addition, the findings of this study showed that a value chain is an important tool for companies to improve their business performance.

Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

Poverty is one of the significant problems, and almost all countries worldwide face poverty issues that negatively impact society. This study is written to investigate the students' knowledge and awareness of poverty and interest level in conducting e-business and garage sales. Also, examine the relationship of knowledge and awareness on students' intention to conduct e-business and garage sales. There were 152 respondents from the same university who participated in this study. The data analyzed using descriptive and inferential statistics performed by SPSS-23 and SmartPLS 3.3.3. The survey showed that the student's knowledge and awareness of poverty are still lacking and need improvement. Half of the respondents said they are not familiar with SDG1, and they were not aware that their university has done an event related to SDG1 and poverty. There were 25% and 85% of students interested in conducting e-business and garage sales that increased their pocket money and reduced poverty rates among university students. Overall, this study's result shows a positive response from all respondents, and most of them have general ideas of poverty. In addition, this study has identified that the variable knowledge and awareness have a significant positive effect on student's intention to conduct e-business and garage sales.

In the digitalization era, e-commerce plays a crucial role in the economy, followed by the internet and smartphone technology. Also, it has a positive effect on humankind. Indonesia has reported the highest e-commerce adoption in the world. However, limited previous studies utilize customer relationship management (CRM) as a mediator in influencing online purchase intention. The present study seeks to analyze the mediating role of CRM in the relationship of digital marketing and online trust on the online purchase intention of e-commerce customers in Banda Aceh city, Aceh province, Indonesia. This study involved all the customers of e-commerce companies in Banda Aceh City. The sample was determined by using a rule of thumb. A total of 150 respondents participated and were collected using purposive sampling. The results indicated that Digital Marketing and Online Trust have a significant positive relationship with CRM. Also, Digital Marketing and CRM have a significant relationship with online purchase intention. Unfortunately, Online trust does not significantly affect online consumer purchase intention. In addition, the CRM mediates the relationship of digital marketing and online trust towards the online purchase intention of e-commerce consumers in Banda Aceh, Aceh Province, Indonesia. This study concludes that CRM plays a role as a mediator in the relationship of the studied variables on the online purchase intention of e-commerce consumers. Also, this study has successfully analyzed the factors that influence online purchase intention and proved the role of CRM.

Nowadays, transactions on e-commerce platforms (e-payment) utilizing a credit card are popular. Using credit cards for electronic purchases over the Internet is much different from offline purchases in traditional stores; only online transactions do not include either physical credit card or a signature. The e-payment has become a common mode of payment for online transactions made. It is an electronic billing system that gives clients the ability to make payments using the Internet. The objective of this paper was to analyze the associations among continuance intention e-payment, effort expectancy, facilitating conditions, performance expectancy, social influence, and actual usage of e-payment. The data was tested empirically on data collected from 667 Generation Z e-payment users in Malaysia. The results found that facilitating conditions, performance expectancy, and social influence impacted the actual usage of e-payment. Surprisingly, effort expectancy was not significantly associated with the actual e-payment usage. The findings of this study have several implications for managers and point the way towards future research. No prior empirical study has investigated the role of the Unified Theory of Acceptance and Use of Technology model on e-payment usage among Generation Z in Malaysia to the best of the authors’ knowledge. These results provide valuable contributions that can help decision-makers formulate or adjust their strategies associated with e-payments.