This study examines the effect of tax disputes on firm value with industry profiles as a moderator. The population of this study is non-financial companies that are listed on the Indonesia Stock Exchange and disclosed tax disputes during the 2014-2019 period. The purposive sampling technique was applied, and 292 observations were obtained. A mixed-method approach is used in this study. First, a panel data regression analysis was performed using a tool called EViews 12. Second, to deepen the empirical nature of this research, and with the results of the panel data regression analysis having already been obtained, tax consultants who have legal power of attorney at the tax court were invited to a focus group discussion (FGD) that was held in Bali. The results of this study find that tax disputes have a negative effect on firm value. This study also demonstrates that an industry having a high profile weakens the negative effect of tax disputes on firm value. The research findings provide an understanding of tax disputes, firm values, and industry profiles within the framework of signaling theory and legitimacy theory. The limitation of this research is that it does not discuss typical tax dispute cases (whether material disputes or judicial disputes) due to data limitations.

Pharmaceutical distribution companies or also known as Pharmaceutical Drug Wholesalers (PBF) play a significant role in the distribution of pharmaceutical products in Indonesia. Without the role of PBF, the drug will not reach the patients from the manufacturer. The PBF appointed by the manufacturer to distribute the product, has operational performance targets that must be achieved. However, like other businesses, PBF operational performance is also affected by external factors, such as the COVID-19 pandemic, government regulations and competition intensity. The impact of internal factors such as limited company resources is also investigated in this research. This research tries to explore the impact of external factors, those are: the pandemic of COVID-19, government regulations, competition intensity and internal factors that are the company's limited resources to PBF operational performance. Sales strategy is also used as mediating variables from external and internal factors to operational performance, thus operational control as moderating variable from sales strategy to operational performance respectively. Data collection was obtained by questionnaires and interviews with 44 PBF operational leaders in Bali, Indonesia. Data analyzing using SmartPLS 3.0. The COVID-19 pandemic, government regulations, competition intensity and company’s limited resources have a negative impact on the company's operational performance. Sales strategy serves as a mediating variable from external and internal factors to operational performance. Operational control plays a significant role in moderating sales strategy and the performance of operational. The theoretical implication of this research is to enhance The Contingency Theory, which claims that the business environment, strategy, and control are three major contingency elements that are linked. The findings of this study also strengthen the concept of Transaction Cost Theory, which states that the relationship between the parties in a transaction is associated with rights and obligations that are poured into a very detailed agreement. The operational performance required by the principal to PBF is also included in the agreement and PBF should strive to achieve that operational performance.

In the last two decades due to fast enhancing technology tools such as Radio frequency identification (RFID), which plays a crucial role in enhancing the ability of many firms to obtain a wide array of information about the site and features of any entity that can be physically tagged and wirelessly scanned within certain technical limitations. Furthermore, RFID technology can be adopted and implemented in a range of diverse functions, duties, and business-to-business systems (B2B) along the value chain, including services, intra-business logistics activities, as well as marketing and after-sales service applications. In total, 26 semi-structured interviews were involved in this study; several interviews were applied with senior, production, operations, facilitation, distribution, logistics, and warehouses managers, senior 3PLs provider managers, and supervisors and warehouses men from Alkasih and five 3PLs providers in Jordan country. Our forecast results for the third-party logistic providers' sample have shown an enormous growth that would reach 38.5% by 2030. Therefore, we have proposed RFID as a business process reengineering technique to mitigate the coming growth instead of expansion that would cost a huge amount of money due to land high costs. Moreover, we have noticed through our visits that the space utilization and warehouse capacity are very high and most of the warehouses are seeking expansion or employing additional operators to handle the current growth.

Implementing sustainable and smart supply chain practices have a great impact on the performance of an organization. In today’s globalized and highly industrialized world, sustainability is recognized as one of the highest priorities of all organizations. Evolution of internet-based technologies, digital platforms and big data analytics have paved the way for redesigning supply chains to be smart, agile, and resilient. Therefore, the implementation of practices related to these two concepts is found to improve the supply chain related organizational performance. This research aims to investigate empirically the impact of these two practices on improving the supply chain organizational performance in the Small and Medium Enterprises (SMEs) of India. This research considered the dimensions and the variables related to sustainable supply chain and smart supply chain practices in SMEs in India which were not considered in research contributions prior to this. Therefore, this research becomes a unique contribution to the existing body of knowledge. Empirical analysis was carried out on data from 92 SMEs from Telangana State in India, collected using a questionnaire. The directory of SMEs of Government of Telanagana, India was used to select the cluster sample of SMEs as respondents, based on a criterion using exploratory research methodology. SPSS software was used to test the model. Regression and ANOVA were used for this purpose. Findings of this research reveal significant influence of sustainable and smart supply chain (SC) practices on improving SC organizational performance. Additionally, individually each of these practices also have a direct influence on the performance of SMEs. Obtaining responses from the representatives of SMEs was a challenge and limitation of this research while expanding the scope of this research to different geographical regions and clusters will be a topic for further research. The outcomes and results of this research provide significant contribution to the existing body of knowledge by filling the gaps and value-adding to the researchers, academicians, students, policy makers and industry practitioners.

This study aims to examine the supply chain management perspective of subjective norms, attitude, perceived behavioral control, and intention on e-waste recycling behavior, and the mediating role of intention in the relationship between the factors of extended theory of planned behavior and e-waste recycling behavior. The research sample was students at some universities in Jakarta, Indonesia with data collected through an online questionnaire. The results of the analysis show that subjective norms, attitudes, perceived behavioral control, and intentions have significant effects on e-waste recycling behavior. In addition, intention can mediate the relationship between attitude and perceived behavioral control on e-waste recycling behavior. The implication highlighted the importance of the role of subjective norms, attitude, perceived behavioral control, and intention in influencing one's e-waste recycling behavior. Therefore, public awareness can pay attention to the factors of extended theory of planned behavior in helping to increase the awareness of e-waste recycling. From a theoretical point of view, the findings show that the Theory of Planned Behavior is a useful theoretical framework for understanding the behavior of e-waste recycling. Practically speaking, significant findings about the role of subjective norms, attitudes, perceived behavioral controls, and intentions in influencing e-waste recycling behavior can inform policies and programs aimed at promoting more responsible e-waste management.

This study aims to analyze the influence of supply chain policies, logistical capabilities, on logistical integration and competitive advantage in SMEs in Indonesia. The measurement method uses structural equation modeling (SEM) analysis using SmartPLS 4.0 software to analyze the influence of supply chain policies, logistical capabilities, on logistics integration and competitive advantage. The research data was obtained from distributing online questionnaires via social media. The questionnaire was designed using a Likert scale of 7. The respondents used in this study were SMEs owners who were determined through simple random sampling. The online questionnaire was distributed to 490 UKM owners. The stages of data analysis are validity test, reliability test and significance test or hypothesis test. Based on the results of data processing carried out, it was found that supply chain policy has a positive effect on logistical integration, logistics capability has a positive effect on logistics integration, supply chain policy has a positive effect on competitive advantage, logistics capability has a positive effect on competitive advantage, logistics integration has a positive effect on competitive advantage competitive. The novelty of this research is the relationship model of logistics capability and supply chain policy on logistics integration and competitive advantage in SMEs organizations. The theoretical implication of this research is to support previous theories that logistics capability and supply chain policy play a role in encouraging increased logistics integration and encouraging increased competitive advantage in SMEs organizations. The practical implication of this research is the management of SMEs to implement logistics capability and create and implement supply chain policies to encourage increased logistics integration so that it will increase competitive advantage.

The research paper investigates the relationship between financial technology (FinTech) adoption, financial satisfaction, and financial performance among consumers in Jordan. The study uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data collected from a sample of 500 SMEs in Jordan. The results of the study suggest that FinTech adoption positively affects financial performance, while financial satisfaction mediates the relationship between FinTech adoption and financial performance. The study also found that financial satisfaction has a significant impact on financial performance, suggesting that customers who are satisfied with their financial situation are more likely to achieve better financial performance. In conclusion, the study provides valuable insights into the role of financial satisfaction as a mediator in the relationship between FinTech adoption and financial performance, highlighting the importance of understanding the factors that influence customer satisfaction and the adoption of FinTech services in the financial industry. These findings have implications for financial service providers and policymakers in Jordan, as well as in other countries with similar economic and social conditions, where the adoption of FinTech is rapidly increasing.

This research aims to analyze the impact of supply chain during the Covid-19 pandemic. The study examines the integration of trust with supply chain capability and application on supply chain performance. The novelty in this research is to find out the effects of supply chain applications on supply chain performance with supply chain capability as a mediator. The research location is in East Java while sampling from mini market in cities and regencies includes Surabaya, Malang, Jember, Sumenep, Madiun and Sidoarjo. The sample size in this study consists of 240 respondents. Respondent criteria are minimarket employees who have worked for at least two years. The technique for analyzing data uses the SEM-PLS program. The results indicate that trust suppliers influence supply chain performance meaning that supplier trust for raw material supply companies must be maintained and both parties must have a good relationship with evidence of commitment and mutual trust. Second, supply chain capability also influences supply chain performance and the ability of suppliers to buyers must be maintained. Third, the relationship between supply chain application variables and supply chain performance is also positive and significant. Therefore, cooperation that can be relied upon must still be maintained together. Fourth, there is the influence of supply chain application on supply chain capability, and based on the test results the effect is very dominant, so that the variable supply chain application is the superiority of the results of this study. Fifth, there is a positive and significant indirect effect of SCA variable on SCP through SCC as mediation.

Companies utilize competitive advantage as a tool to assist them gain more value for their products at a cheaper cost without sacrificing quality to provide greater features and services. Companies and services must use cybersecurity tools, training, and risk management strategies, as well as regularly upgrade systems as technology changes and evolves, to secure organizations, employees, and individuals. As a result, with the mediating function of cybersecurity, this study clarified the influence of strategic intelligence and asset management on boosting competitive advantage. A questionnaire was designed, and 300 questionnaires were collected out of 350 distributed to respondents working in Jordanian telecom companies. The study found a positive impact of both strategic intelligence and asset management on enhancing competitive advantage through the presence of the mediating role of cybersecurity.

This article aims to conceptualize and examine the influence of top management green commitment and green intellectual capital on sustainable business performance of Thailand's thrift and credit cooperatives. Data were collected from a sample of 319 top and middle managers and full-time employees of Thailand's thrift and credit cooperatives and analyzed using Structural Equation Model (SEM). The study's findings demonstrated that top management green commitment and green intellectual capital have a positive influence on sustainable business performance. Top management green commitment and green intellectual capital also have a positive influence on green human resource management. Furthermore, green human resource management has a positive influence on sustainable business performance. Additionally, the novelty of this study is the contribution of green intellectual capital as an intangible resource for organizations integrated with top management green commitment through green human resource management practice to drive an operation in achieving sustainable business performance and a competitive advantage for future researchers. All business sectors can implement this strategy in operation, which may improve their cleaner production and service capacities.