This study evaluates the impact of project procurement strategies on supply chain efficiency in the Jordanian construction industry, with vendor relationship management as a mediating variable. The target population was the 25000 construction industry specialists in Jordan. According to purposeful sampling technique and more specifically, stratified random sampling, 454 subjects were asked to complete questionnaires. Partial least squares structural equation modeling was employed for the analysis of data for the test of the hypotheses. This research also revealed that the project procurement strategies which are Just-In-Time, Multiple Sourcing, and Single Sourcing have positive impacts with a statistical significance to the supply chain efficiency dimensions of Demand Forecasting, Supply Chain Integration and Collaboration and Communication. Vendor relationship management was also a partial mediator to these relations. These implications can be summed up for the construction firms and policymakers in Jordan to understand how strategic procurement approach and proper relations with the vendors can improve the performance of the supply chain. This work aims to benefit the academia as it fills a gap in the existing literature by analysing the relationship between procurement strategies, its actors (vendors), and supply chain performance within a developing country environment. The analysis with the help of PLS-SEM enables us to look at both the direct and the indirect effects in such relationships.

The export development of small and medium enterprises (SMEs) in Indonesia is still very low, resulting in their contribution to national exports being very small as well. Government bodies and relevant stakeholders are actively pursuing initiatives to enhance the export performance of SMEs. These efforts include improving the quality of human and social capital and promoting the integration of digital technology into SME operations. This examination evaluates the impact of human capital (HC), social capital (SC), and the utilization of digital technology on the export performance of SMEs. The investigation adopted a survey approach on all export-oriented SMEs listed on the Bank Indonesia website. Data was obtained through the distribution of questionnaires to 614 SMEs. Data analysis was conducted using PLS SEM. The research findings indicate that human capital, social capital, and digital technology have a positive and significant influence on the export performance of SMEs in Indonesia.

This paper aims to explore the influence of digital supply chain flexibility in five-star Hotels on smart quality systems together with its mediating effect through sustainable procurement practices within KSA. The methodology used is quantitative, based on data collected from a sample of five-star Hotels in KSA. Based on the above findings, this study argues about an integral part of DSCF (Digital Supply Chain Flexibility), SP and SQS for adopting theoretical framework. In this study, partial least squares-structural equation modelling (PLS-SEM) was used to validate the hypotheses. Digital supply chain flexibility has a significant positive relationship with sustainable procurement practices and smart quality systems in five-star Hotels. This means that actions such as fostering sustainable procurement practices could act on the ability of digital supply chain flexibility to boost smart quality systems, which play a role in enhancing operational efficiency and service quality. This paper contributes to the examination of various strategies for digital supply chains with sustainable procurement practices and creative quality systems within the hospitality sector; particularly focusing on KSA. Although the research findings are constrained to five-star Hotels from KSA they offer important directions for future research in different hospitality settings. These results provide practical information for hotels managers and policymakers on how digital supply chain flexibility, and sustainable procurement practices combined would contribute to the high-quality service provision as well as operational resilience of five-star Hotels. While these lessons have been drawn from the KSA market, they are also relevant to other hospitality markets with hospitality markets worldwide. This is the first study to examine Mediating Role of Sustainable Procurement and Digital Supply Chain Flexibility Impact on Smart Quality Systems Study in Five-Star Hospitals in KSA.

The study sought to determine the direct impact of accounting system quality (IQ, SQ, and SEQ) on AIS in large Yemeni industrial enterprises as well as the moderating effect of the US on the relationship of IQ, SQ, and SEQ with AIS in large Yemeni industrial companies. A survey instrument was developed to gather data from 287 employees of large industrial companies in Yemen. The structural equation model analysis was used to analyze data collected. The results revealed that SQ and SEQ affect AIS, while IQ does not affect AIS. Importantly, the US does not moderate the effect of IQ, SQ, and SEQ on AIS.

The paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

This research aims to analyze the importance of Islamic Moderation (IM), which is the most prominent factor in the tourism attractiveness of the Kingdom of Saudi Arabia. This has made it an integrated and sustainable tourism destination throughout the year. The study applies a quantitative survey method and selects a probability sample of 470 questionnaires to collect data in the Jeddah region of the Kingdom of Saudi Arabia, using a probability sampling method. After employing purposive sampling to select the participants, a structural equation model (SEM) is employed to analyze the data. The proposed theoretical framework is utilized to examine the mediating role of Islamic Destination Image (IDI), in the correlation between Islamic Moderation (IM) and Destination Attractiveness (DA). Upon revisiting previous research, the study discovers several studies that concentrate on the concepts, mechanisms, and characteristics of moderation, the significance of disseminating moderate thought, addressing extremist thought, and its impact on the economy and international and regional relations. An examination of the total effect yields the conclusion that Islamic Moderation (IM) has a positive impact on Destination Attractiveness (DA); this effect is both positive and strong, both directly and indirectly. The Islamic Moderation (IM) has a significant, positive, and significant impact on the Islamic Destination Image (IDI).

The global investment landscape has undergone a paradigm shift, focusing on Environmental, Social, and Governance (ESG) factors as the major determinants of financial sustainability in investment decisions worldwide. This study uses predictive modeling to analyze the complex link between ESG variables and investment decisions. Focusing on three key sectors: IT, FMCG, and BFS, the study adopts a predictive modeling approach, recognizing the distinct characteristics and challenges within each sector. The information depends on the data obtained from different places like ESG details, and previous financial performance pointers – EBITDA, EPS, ROE, and P/E for 2018 to 2022, inclusive of general investor behavior. We can do this by working with relevant sources of data together with machine learning methods which show what happens in the Indian market in terms of ESG influencing the market thus leading to sustainable investment outcomes. This article seeks to comprehend why investors may favor sustainability as opposed to their conventional monetary units.

Industry plays a vital role in developing Thailand and supporting and driving businesses. The increase in industry benefits the national income. However, it also affects the environment. Industrial companies must adapt to reduce problems by developing organizational infrastructure, such as logistics activities or operations, which are the major systems and causes of environmental issues. Therefore, this study aims to study guidelines for logistic system and supply chain management for the environment in industrial business and develop a structural equation model (SEM). The study used a mixed-method research design; the qualitative method, in-depth interviews with nine experts and a focus group with 11 experts were used. Concerning the quantitative method, a questionnaire survey was used with 500 green industries. Descriptive statistics, inference statistics, and multivariate analysis were also used to analyze the data. The study found four essential aspects: (1) Customer orientation, (2) Green network, (3) Logistic process, and (4) Organization management. Finally, the hypothesis testing results found that in medium- and large-sized industries, the importance of the variables of the logistic system and supply chain management for the environment had no statistically significant difference at 0.05. The results from the analysis of the structural equation model found that the study passed the evaluation and was relevant to empirical data with a chi-square probability level of 0.066, a relative chi-square of 1.133, a goodness of fit index of 0.954, and root mean square error of approximation equal to 0.016.

The proposed study of this paper investigates the effects of total quality management (TQM) and eco supply chain management on business sustainability. The type of research used in this research is quantitative research and uses an online questionnaire as a tool to collect data from respondents. Research data was obtained by distributing online questionnaires to 568 Manufacturing company managers who were determined using the simple random sampling method. The questionnaire was designed to contain statement items and the Likert scale used in this research. The data analysis method used in this research was structural equation modelling partial least squares (PLS-SEM) with data processing tools, namely SmartPLS 4.0 software. The findings of this research specify that TQM and eco supply chain management had significant effects on business sustainability. The results of this research indicate that TQM and eco supply chain implementation were manifested in the company's ability to produce high product quality directly affecting the business sustainability of manufacturing companies.

The main problems found mainly in the ferry transportation in the port of Merak-Bakauhuni in the Province of Banten, Indonesia, is the high occupational accident due to safety procedures and low ship crew competency which finally influence the company's operational performance. The aim of this research was to know and analyze the influence of safety procedures and ship crew competency on passenger safety that has impacts on the company's operational performance of ferriage at the port. This research used Structural Equation Model – SmartPLS4 with a research sample of as many as 150 ship crew. The results of this research indicated that safety procedures and ship crew competency positively and significantly influence passenger safety. Besides, safety procedures, ship crew competency, and passenger safety positively and significantly influence operational performance. These results also confirmed that passenger safety could mediate the influence of safety procedures on operational performance and the influence of ship crew competency on operational performance.