This study aims to analyze the influence of contextual factors, government role, implementation of corporate social responsibility, and competency on competitiveness of wood craft Small Medium Industries (SMI) in Bali Province, Indonesia. The renewal of this research is to include the implementation of CSR in order to improve business competencies and competitiveness of SMIs. A sample of 152 respondents from the wood crafts SMIs in Bali Province. The research approach used is quantitative (positivist) and the type of research is exploratory with a questionnaire as a method of data collection. Partial Least Square as a data analysis tool is used. The results of the study show that: contextual factors, government role, and CSR implementation had positive and significant effects on competencies and competitiveness of SMIs. Contextual factors have the smallest influence on business competencies and competitiveness when compared with other variables in the study.

This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.

This study aims to evaluate the performance of microfinance institutions and local wisdom-based management concept. Quantitative approach is used in this study. The data analysis technique used in this study are quantitative and qualitative data analyses, which include the stakeholders and key performance indicators (KPI). Analytical Hierarchy Process (AHP) tech-nique is used to determine the quality, Objective Matrix is used for scoring, and Traffic Light System is used for grouping in colors. The results of the study show that not only strategies, processes, and capabilities influence on the Lembaga Perkreditan Desa (LPD) (village credit institution) of Depeha Village, but also the stakeholder’s satisfaction and contributions also influence the LPD. The strategy formulation is carried out by the LPD based on the stake-holders’ determinants of satisfaction and Catur Purusa Artha concept (a traditional philosophy for life by Balinese Hinduism which means four goals in human life).

In recent years, the issue of food packaging waste has become a vital environmental concern in the society which revolves around waste management practices particularly among food hawkers. The problem has been highlighted by many researchers and numerous suggestions have been made in order to improve sustainability with regard to green environment. Food packaging waste ranks the highest contributor to waste. Thus, environmentally friendly food packaging (EFFP) has been introduced in the market to ensure good management practices could be promoted among food hawkers so that environmental pollution can be reduced. However, even though many environmental programs have been implemented, the usage of EFFP among food hawkers has not improved. Hence, this paper aims to propose a specific actual behavior model to determine the usage of EFFP among food hawkers with personal value as a mediator. The development of the model used data that were collected from local food hawkers. Structural equation modeling was used to test related hypotheses. The findings indicated that personal values were a suitable mediator construct. Furthermore, attitudes, subjective norm, and perceived behavioral were all found to have had significant effects on the in-tention to use and the actual behavior. Finally, this paper also discusses the limitations of the present study and the contribution it has made.

This study is aimed at exploring the relationship among the information and communication technology, business innovation, and organizational performance. Particularly, the study divides the organizational performance into three measures; namely, financial performance, market performance and production performance. In addition to that the mediating role of innovation in the relationship between information and communication technology and organizational performance is examined. The study tries to find out how the technological innovation or innovation in information technology affects the performance of an organization. The results indicate that there was a relationship between information technology and organizational performance. It is also analyzed that through the usage of information technology, the publicly listed companies in Indonesia could improve their performance. However, no association was found between innovation and organizational performance with reference to Indonesia organizations.

This article aims at determining the impact of corporate social responsibility (CSR) on the operational performance in Nam Dinh seafood enterprises, Vietnam. To achieve this objective, surveys were conducted on 158 Nam Dinh seafood enterprises and the necessary data were analyzed with Smart PLS 3.0 software. The results show that CSR had positive impact on financial and non-financial performance of Nam Dinh seafood enterprises. Non-financial performance includes: Customer loyalty, government support and business reputation. On that basis, some recommendations are made for Nam Dinh seafood enterprises to help these businesses confidently implement CSR for future sustainable development.

This study seeks to investigate the association between organizational culture and employees' commitment in the Jordanian hotel sector. The data that were gathered from 248 hotel employees, were about the respondents' organizational culture and its impact on the employees' commitment. Data were collected using the Organizational Culture Index (Wallach, 1983) [Wallach, E. J. (1983). Individuals and organizations: The cultural match. Training & Development Journal,37, 29-36.], and Organizational Commitment Questionnaire (Mowday et al. 1982) [Mowday, R.T., Porter, L.W. and Steers, R.M. (1982). Employee-Organization Linkages: The Psychology of Commitment, Absenteeism and Turnover. Academic Press, New York.]. De-scriptive statistics were reported, and hypotheses testing using SmartPLS3 was used. Generally, and with some unexpected outcomes, organizational culture was found to be significantly associated with organizational commitment. It was confirmed that bureaucratic and supportive culture were the predictable dimensions of commitment, while innovative culture was found to be an unpredictable dimension of commitment. This study provides useful managerial implications and contributes to the existing pool of knowledge on the relationships be-tween organizational culture and organizational commitment. Different aspects and context of these variables were tested to provide a wider and more comprehensive understanding on the factors which affect organizations and employees.

Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while re-maining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result - their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

In recent years, the Malaysian Ministry of Tourism has been increasingly investing for the development of homestay destinations, which have a deeply positive and sustainable socio-economic impact on rural communities. Tourists who visit these less-trodden areas of the country in turn have an opportunity to experience its diverse cultural heritage in a more inti-mate and personable way. The purpose of this study is to identify the factors that contribute to tourists’ satisfaction with the service they received at Homestay Banghuris in Sepang, Selangor, Malaysia. A total of 80 tourists willingly participated in a research questionnaire distributed at the homestay. They were selected by the simple random sampling method. The study examined the relationship between service quality and tourist satisfaction and realize that there were positive and meaningful relationship between service quality and customer satisfaction.

This paper performs an empirical investigation on the effect of audit quality on performance of companies listed in Hanoi Securities Trading Floor, Vietnam. For the purpose of the article, the study conducts a comprehensive analysis of data based on 228 companies listed on Hanoi Securities Trading Floor using software SPSS 22 and Smart PLS 3.0. The results indicate that audit quality positively impacted the financial performance of the companies listed on Hanoi Securities Trading Floor. The results also indicate that audit quality also positively impacted to customer loyalty and employee satisfaction. The study also provides some recommendations for the improvement of the audit quality in Vietnam.