The research objective was to analyze the effect of financial literacy and digital literacy on financial inclusion, financial decisions, and financial resilience of MSME's. The design of this research is explanatory quantitative research. The research is a cross-sectional study in which all research variables are measured and observed at one point in time. The sampling technique used is area purposive sampling. The reachable population in this study was 98,567 MSMEs in the Province of Bali, and the research sample was 385. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is a descriptive and inferential analysis using SEM-PLS. The findings of this research reveal 1) a direct positive and significant effect of financial literacy and digital literacy on financial inclusion, financial decisions, and financial resilience of MSMEs; 2) a positive and significant effect of financial literacy and digital literacy on financial resilience of MSMEs through financial inclusion and financial decisions parallelly; and 3) a positive effect of financial literacy and digital literacy on financial resilience of MSMEs through financial inclusion and financial decisions serially, but the effect of digital literacy on financial resilience through financial inclusion and financial decisions serially is insignificant. The findings of this research show the crucial role of financial literacy and digital literacy in increasing financial resilience. Financial inclusion and financial decisions mediate the effect of financial literacy and digital literacy on financial resilience.

The present research analyzes the short and long run relationship between Energy Consumption, Economic growth, and Carbon Dioxide emissions in Jordan. The study employs two (2) models: 1: Autoregressive Distributed Lag (ARDL) bound testing approach and 2: Vector Error Correction Model (VECM) Granger causality and impulse response function. The results reveal that energy consumption has a positive impact on carbon dioxide emissions and in turn carbon dioxide emissions have a positive link to economic growth. Further, the Environmental Kuznets Curve (EKC) hypothesis is tested, and it reveals that the EKC hypothesis is validated in the case of Jordan since the carbon dioxide emissions show a significant impact on economic growth in the short and long run. The study provides important results for future researchers and government policy makers.

The technological revolution has been taking place and rapidly changing many activities in social life, and especially in businesses. The benefits of the technological revolution led to changes in policies for businesses and therefore require businesses to change to adapt. In operations, choosing appropriate policies plays a decisive role in the development of enterprises in production and business, optimizing production activities and dominating the market. Conducting a survey of 310 typical enterprises in Vietnam with stable production and business activities, using estimated regression analysis via SPSS software, the regression results show that the factors that influence the decision of the policy choices are: external groups, administrator influence, employee quality, and legal environment.

This study aims to determine the effect of the relationship between the application of fingerprints, work discipline, and the provision of incentives on the Sustainable Performance of the Jakarta Institute of the Arts Film and Television Faculty with organizational Culture as a mediating variable. The population in this study were 53 employees of the Faculty of Film and Television, Jakarta Art Institute. The sampling technique used is total sampling/saturation sampling. This study used an exploratory approach with structural equation modeling data analysis techniques with SmartPLS software, which was tested on 53 respondents. The research results show that Fingerprint application does not affect Organizational Culture, Application of Fingerprint has a positive effect on Sustainable Performance, Application of Fingerprint has no considerable impact on Organizational Culture, Work discipline has no substantial effect on Sustainable Performance, Provision of Incentives has a positive impact on Organizational Culture. Provision of Incentives has a positive effect on Sustainable Performance, Provision of Incentives has a positive impact on Sustainable Performance.

The current study's primary goal is to ascertain the impact of servant leadership on organizational citizenship behavior as being affected by emotional intelligence as the mediating variable. This descriptive study was applied to the academic staff of private and public universities. The questionnaire was used for data collection. The dimensions of servant leadership (SL) were nine, the dimensions of emotional intelligence were nine while five dimensions of organizational citizenship behavior were used and collected from literature review. The questionnaire was distributed to 304 of the academic staff. The findings indicate a moderate degree of the servant leadership practice. Also, the evaluation of organizational citizenship behavior practice and emotional intelligence was negative in academic institutions. The results showed that servant leadership affects positively organizational citizenship behavior using emotional intelligence as a mediator. Servant leadership is very important in higher educational organizations when followed properly and affects organizational citizenship behavior by considering the emotional aspects of the academic staff.

This research aims to analyze the direct and indirect influence of social capital and a culture of mutual assistance on the smooth supply chain of household needs and its implications for the success of economic development. The research used quantitative methods with a sample of 89 respondents consisting of religious leaders and traditional leaders. This research was carried out in Kampung Jawa Tondano, also often abbreviated to JaTon, which is one of the sub-districts in North Tondano sub-district, Minahasa Regency, North Sulawesi province, Indonesia. Data collected through questionnaires was then analyzed using SEM-PLS. The results of research and data analysis show that: social capital directly has a positive and significant effect on the smooth supply chain of household needs; a culture of mutual help directly has a positive and significant effect on the smooth supply chain of household needs; social capital directly has a positive and significant effect on the success of economic development; a culture of mutual assistance directly has a positive and significant effect on the success of economic development; Differentiated learning innovation directly has a positive and significant effect on the success of economic development. The smooth supply chain for household needs can partially mediate the social capital and culture of helping each other towards the success of economic development in Kampung Jawa Tondano, also often abbreviated to JaTon, North Tondano sub-district, Minahasa Regency, North Sulawesi province, Indonesia.

Farmers face various risks such as production risks in the use of technology, pests, climate change and natural disasters. Farmers in disaster-prone areas have different responses depending on their behavior towards the risks posed. The main problem in this research is how farmers behave towards production risks due to flooding and the technical efficiency of rice farming in flood-prone areas. The aim of this research is to analyze farmers' behavior towards production risks due to flooding and the technical efficiency of rice farmers in flood-prone areas. The results of this research will provide important information for policy simulations that the government can implement towards farmers affected by natural disasters and for sustainable disaster mitigation strategies. The novelty of this research is that it combines two theories, namely risk behavior and agricultural technical efficiency in producing disaster mitigation strategies. The research location was determined purposefully in Pasuruan and Bojonegoro Regencies. The data in this research are primary and secondary data with the sample in this research being farmers. The sampling technique in this research is a multi-stage cluster sampling technique. The analysis method in this research uses Just Pope. and the Cobb-Douglas production function model with the Stochastic Production Frontier approach. The target of these research findings is a model of the types of behavior regarding the risks of farmers who are flood victims, as well as the level of technical efficiency of rice farming and the factors that influence it. The expected findings are policy recommendations regarding disaster mitigation from economic and agricultural risk aspects to create sustainable agriculture.

This study aims to analyze the impact of environmental uncertainty and Incoterm on strategic alliances and competitive advantage in the Freight Forwarder Industry in Indonesia. The measuring method examines how variables, including environmental uncertainty, Incoterm, and strategic alliances, affect competitive advantage using SmartPLS technology and structural equation modeling (SEM) analysis. The questionnaire was created using a 5-point Likert scale. Through a simple random selection procedure, study participants selected freight forwarder companies. Validity, reliability, and significance tests—often along with hypothesis testing—are all included in the sequential data analysis. The study has identified the following relationships based on an evaluation of the data processing: Strategic alliances are positively impacted by environmental uncertainty, Incoterm is positively affected by environmental uncertainty, Incoterm is positively influenced by competitive advantage, and strategic alliances are positively affected by competitive advantage. The novelty of this study is the influence of environmental uncertainty and Incoterm on Strategic alliance and competitive advantage in the Freight Forwarder Industry in Indonesia. The theoretical implication supports previous theories on environmental uncertainty and Incoterm to increase competitive advantage through strategic alliances. The practical implication is for the management of a Freight forwarding company to scan the uncertainty of the logistics environment and implement the selection of the right Incoterm to encourage strategic alliances to encourage competitive advantage. This research makes a significant contribution to the advancement of scientific principles, particularly within the field of strategic management. Furthermore, it provides a valuable reference and comparative material for future studies focusing on the impact of environmental uncertainty and Incoterm on strategic alliances and competitive advantage within the freight forwarder industry in Indonesia.

The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.

The main criterion of a company is its financial performance. The purpose of this study is to examine the impact of Profit Management, Audit Committee, and Female Director Characteristics on firm sustainability as measured by financial performance at companies in the real estate construction sub-sector listed on the Indonesia Stock Exchange. Profit Management, Audit Committee, and Female Director Characteristics are independent factors, while company sustainability is dependent. Financial performance is the control variable. Discretionary Terms Net Profit - Cash and Cash Equivalents / Total Assets t-1) is used to measure earnings management, while ROA (Return on Assets) is used to measure financial performance. The data used in this study are secondary. The subjects of this study include 17 companies in the real estate construction sector listed on the Indonesia Stock Exchange. Purposive sampling was used to collect data for this study and data were obtained from eight companies. Classical hypothesis testing, multiple linear regression testing, coefficient of determination testing, path analysis and hypothesis testing are the analytical methods used. Based on the results, it can be concluded that earnings management has a positive and significant impact on financial performance; Audit committee has a positive and significant impact on financial performance; Characteristics of female directors have a positive and significant impact on financial performance; financial performance has a positive and significant impact on corporate sustainability; and financial performance can mediate the relationship between financial performance and corporate sustainability. Accordingly, strengthening earnings management, audit committees and the special role of female directors must be considered to improve a company's financial performance. Earnings management, audit committees and the characteristics of good female directors can then improve corporate sustainability. It will be higher if supported by strong financial performance. Earnings management, audit committees and female director characteristics can be optimized if supported by good financial performance.