Women entrepreneurs and the informal sector are looking for footholds in the COVID-19 pandemic, which will lead women to develop creative businesses. This study examines the role of sharing knowledge and innovation in addressing gaps in social capital and marketing performance. Purposive sampling is used in the technique sample with 229 samples and Structural Equation Modeling (SEM-PLS) analysis techniques with SmartPLS is used for processing applications. The results show that social capital has a positive effect on the business performance of women entrepreneurs in Bali, Indonesia. The knowledge-sharing variable can be a mediator in the relationship between social capital and performance, and social capital has a significant positive effect on innovation, but innovation does not have a positive effect on marketing performance and knowledge sharing. In the end, women entrepreneurs will use knowledge sharing to create various innovations to meet market demand. However, opportunities for women entrepreneurs are very limited on capital due to the lack of guaranteed capital, and a lack of entrepreneurial skills in the era of technology, market access, bureaucracy, and legal matters. In addition, managerial skills, access to information technology, and the perspective that men should excel in Balinese culture and customs, limit business for women entrepreneurs.

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

This paper investigates the contribution of index of the speculative pressure to the persistence of currency crises by identifying the determinants of high persistence in the exchange market pressure index for twenty countries affected by crisis. The Exact Local Whittle model is utilized to identify the high persistence of crisis. Our results show the persistence of the currency crisis.

The aim of this study is to explore factors affecting the adoption of blended learning strategy. Data was collected using a questionnaire consisting of 42 items, distributed to a random sample of 174 faculty members of Saudi Electronic University and Qassim University. IBM SPSS was used to conduct data analysis. Supporting research hypothesis indicates that student, institutional and learning variables had significant influences on the adoption of blended learning strategy. Considering the findings, it was concluded that the adoption of a blended learning strategy depends not only on the technological aspect of the learning process but also on people, i.e., students who are engaged in the process and motivated teachers who possess the required knowledge and skills. The most important implication of this research is that policy and decision makers in business educational schools are requested to consider factors that had a significant effect on the adoption of blended learning. In doing that, the research contributes to the blended learning knowledge via highlighting the key variables that encourage or hinder the adoption of blended learning strategy.

In this research, we perform an empirical investigation to clarify the relationship between voluntary disclosure on the intellectual capital and firm valuation. We primarily proposed a more refined conceptualization of intellectual capital through a thematic content analysis conducted via Nvivo. Then, we developed a measurement scale to quantify the voluntary disclosure of the intellectual capital by using factor analysis. Finally, by using the structural equations, our results show that the investors have exploited the information that reflects the capacity of knowledge and experience of the management team to generate future profits.

Accidents and unpredictable diseases in different parts of the world, especially in big cities influence many lives. Most of the accidents and/or sudden diseases require quick aid due to its relation to people’s life, and the least time might affect the result of the aid significantly. It is noteworthy that finding the appropriate solution is under influence of considering the financial and treatment limitations. Integration of decision making in relief logistics leads to establish a better condition. Also, with regards to the unpredictability of relief demand, uncertain conditions should be investigated in a more appropriate way of planning process. This paper investigates a comprehensive and multi-level emergency Location allocation routing emergency problem under uncertain conditions with stable response to the different situations. In the presented model, the demand is defined by the emergency stations in order to represent the actual situations in real world. On the other hand, by the increase in the rate of providing services by the ambulances, the length of the queue will decrease and the costs will reduce due to the increase in the efficiency of the ambulances. A simulated annealing (SA) algorithm is developed to solve the problem. The obtained results show that the proposed algorithm has good performance. Finally, a sensitivity analysis is done to consider the effect of different values and uncertainty taken by parameters in real world.

The purpose of this study is to analyze the effects of digital marketing (DM), e-commerce (EC), business sustainability (BS) and financial performance (FP) of Micro, Small and Medium Enterprises (MSMEs) during Pandemic Covid19 in Indonesia. The relationships between digital marketing and business sustainability, e-commerce and business sustainability, digital marketing and financial performance, e-commerce and financial performance, financial performance and business sustainability are investigated. This research is quantitative research with a questionnaire approach. Data processing tools use the SmartPLS 3.3.3 software. The primary data collection method was accomplished by distributing online questionnaires to 120 MSMEs in Banten Indonesia who had experienced the pandemic. The results show that digital marketing had significant effect on business sustainability, e-commerce had significant effect on business sustainability, digital marketing had significant effect on financial performance. However, e-commerce had no significant effect on financial performance, financial performance had no significant effect on business sustainability, digital marketing had no significant effect on business sustainability through financial performance, e-commerce had no significant effect on business sustainability through financial performance. The use of digital marketing has been carried out to increase customer awareness. Marketplace as a manifestation of e-commerce is used as an innovation or change in sales methods.

Business competition is increasingly complex, and there are no clear boundaries between products, so company operational processes are needed efficiently and effectively. The performance achieved is obtained through the implementation of an integrated information technology known as ERP. ERP implementation requires a person in charge of a business function called a key user who understands business processes and collaborates with ERP system vendors. The study obtained data that can further process from 77 manufacturing companies in East Java by purchasing an ERP or self-development package. Data processing uses PLS to answer all research hypotheses. The results show that key user capability was able to have a direct effect on the effective design of business processes of 0.643 and integration data management of 0.373. In contrast, it had no direct impact on ERP suitability. Effective Design of Business Processes has an immediate effect on Integration Data Management of 0.338 and ERP suitability of 0.395. The results also show that Integration Data Management has a direct effect on ERP suitability of 0.462. The data processing results for the indirect effect showed that key user capability influenced ERP suitability through the effective design of business processes of 0.507. Key user capability affects ERP suitability through Integration Data Management, and it is obtained as much as 0.254. The last hypothesis, key user capability, influences ERP suitability through effective Design of Business Processes and Integration Data Management of 0.182. The study results provide theoretical contributions to ERP implementation success factors, while practical gifts give key users a good understanding of the company's business processes and ERP systems.

This paper presents an empirical investigation on the effect of product market competition on transactions with related parties and company performance. The study selects a sample of 250 randomly selected firms whose common shares were traded on Tehran Stock Exchange. The study uses Herfindahl-Hirschman Index (HHI) to measure the market concentration and uses historical information over the period 2008-2012 to examine the hypotheses of the survey. Using simple regression analysis, the study has detected a positive relationship between HHI and related party transactions. In addition, the study has detected a negative relationship between competition and company performance measured by return on assets.

As embodied in Malaysia's Vision 2020, Malaysia aims to become a cashless country. Therefore, the existing statistical data indicated that the e-wallet adoption rate remains at a low percentage. It has been a barrier for Malaysia in achieving the aims to become a cashless country. The use of e-wallet was also expected to rise amidst the Covid-19 pandemic; to optimize an intervention for the Covid-19 outbreak. Thus, the current study investigates the factors that correlate with the intention to use e-wallet during the Covid-19 pandemic. This study is designed using a quantitative approach through cross-sectional data. A total of 160 Malaysian youths participated and collected by using an online survey. Further, the Task-Technology Fit (TTF) model and Technology Acceptance Model (TAM) were integrated into this study with an extended variable, namely, perceived credibility. The analysis results showed that Individual-Technology Fit, Task-Technology Fit, Perceived Usefulness, Perceived Ease of Use and Perceived Credibility were significantly correlated to Covid19 intra-period e-wallet adoption. In conclusion, a considerable theoretical contribution was demonstrated by integrating TTF-TAM and Perceived Credibility in a single integrated model. The constructs in the TTF model (i.e., Individual-technology fit and task-technology fit) has positively related to the constructs in the TAM model (i.e., perceived usefulness and perceived ease of use). This study is useful to stakeholders and provides enhanced directions to meet market needs by understanding and predicting e-wallet user's post-pandemic behavior, thereby helping service providers attract new users and retain their existing users.