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.

This study aims to analyze the effect of knowledge management on job satisfaction, analyze the effect of knowledge management on lecturer performance, analyze the effect of job satisfaction on lecturer performance, and analyze the effect of knowledge management on lecturer performance through job satisfaction. The number of samples in this study were 55 respondents. The analysis technique uses path analysis. The results of the analysis show that knowledge management had a significant effect on job satisfaction. Knowledge management had a significant effect on lecturer performance. Job satisfaction had a significant effect on lecturer performance. Knowledge management had a significant effect on lecturer performance through job satisfaction.

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.

Competition in various companies encourages practitioners, entrepreneurs, and academics to examine the dynamization of business models. The dynamic study of this business model was driven by its dynamic environment. Dynamic moving environments require companies to be adaptive as quickly as possible. This adaptation encourages different firms to perform a certain strategy of excellence in the face of competition. Strategy Agility becomes a study of practitioners and academics due to its ability to predict and capture opportunities. One of the service industries faced with the dynamic environment within the company is the Logistic Service Provider. Fierce competition, the dynamic type of service, and rapidly changing technology encourage enterprises to always be agile in determining the direction to the business. The purpose of this research is to get a model of the relationship between strategic agility and competitive strategy as a moderator for the improvement of the firm performance. Methods used are quantitative methods. The research results describe the direct relationship between strategic agility and competitive strategy to the firm performance. However, when the competitive strategy is made as a moderator, strategic agility shows a negative effect.

This study aims to analyze the improvement of the welfare of cooperative members in a sustainable manner, which is influenced by the development of business strategies and the competence of members. The research was conducted at women's cooperatives in East Java Province, Indonesia. The research design uses a quantitative approach. Respondents in this study are members of active women's cooperatives who have their own businesses from cooperative capital. The questionnaire was distributed by directly meeting respondents or via email among 185 respondents who were members of active cooperatives. SEM analysis was used to determine the effect of competency variables on improving member welfare mediated by business strategies. The results of this study indicate that the welfare of cooperative members was largely determined by the competence of cooperative member business actors, but this welfare improvement will be more effective if business actors understand and implement business strategies even though on a small scale.

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.

The paper investigates the Competitive Advantage in the Jordanian Commercial Banks (JCB) and its relationship with the Business Intelligence Systems (BIS) through the moderate influence of the Entrepreneurial Markets. Business Intelligence Systems (BIS), can extract a better knowledge for the performance and future gains for the organization. Therefore, it can pin point the impasse which in turn results in a suitable result for the problem in hand. As a result, the organization success will increase due to the efficiency of management performance. This study explores the Intelligent System (IS) relationship with Competitive Advantage (CA) through monitoring the moderating role of Entrepreneurial Marketing (EM). A survey is implemented for the data collection & analysis with 300 questionnaires, and (PLS) is used for the analyses. The results indicate that BIS was definitely related to Competitive Advantage, and EM moderated the connection between BIS and Competitive Advantage.

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.

The purpose of this study is to analyze sharia microfinance strategies to encourage the economy at the community level such as the Integrated Business Centers (BMT) based on Sharia principles. Primary data were obtained from questionnaires on 283 BMT managers in Java. Using PLS analysis, strengthening corporate performance is measured by Islamic business ethics with intellectual capital as mediation. This model construct is unique and provides value in this study. The results showed that the strength of the external environment did not directly affect the performance of the BMT; Islamic business ethics and intellectual capital have positive and significant effects on BMT performance; and Intellectual capital is proven to mediate the indirect effect of the strength of the external environment and Islamic business ethics on BMT performance. Islamic Business Ethics in its application greatly supports the vision and mission of BMT. With the good implementation of Islamic Business Ethics, the level of customer confidence from BMT increases and will automatically increase BMT performance. Strength of the External Environment able to influence BMT performance after mediation from the Intellectual Capital. Intellectual Capital owned by BMT employees is an inseparable part and greatly supports BMT performance. This is evident in this study in which qualified intellectual capital from the employees had a good impact on improving BMT performance.

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.