This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.

This study investigates the impact of business analytics (BA) on supply chain performance (SCP) in Saudi industrial companies. It also investigates the mediating impact of information systems supporting (ISS) and business process orientation (BPO). A total of 373 respondents working in 38 manufacturing companies in the Kingdom of Saudi Arabia (KSA) were selected. A scale with acceptable validity and reliability indicators was developed to measure the study variables. The results indicated significant indirect impact of the business analytics (planning, supply, make, delivery) on supply chain performance as ISS and BPO mediate this impact. Based on the results, a set of recommendations were proposed, industrial companies in KSA must develop the analytical capabilities for managers by increasing awareness of the benefits achieved from using business analytics approaches. It is a critical precedent for supply chain SC efficiency, and for companies to enhance their analytical capabilities with good ISS and process orientation to utilize in analyzing vast amounts of internal and external data. Directions for future research are also presented in this paper.

In the technological and digital revolution, the world is witnessing unprecedented environmental uncertainty as big data becomes more complex in the labor market. Hence, the study examined the relationship between business analytics, big data, and decision-making insights. The study design used a quantitative approach through a questionnaire distributed to a sample of 412 management levels from international organizations located in King Hussein Business Park in Jordan, named CISCO, Microsoft, Oracle, MBC, Samsung, Migrate, Aramex, Experia, and Ericsson. The data were managed through PROCESS Micro v3.5 software via SPSS packages to investigate the total effects of the study variables. The results confirmed the positive relationship between business analytics, big data, and decision-making insights at a statistically significant level (p < 0.01). The study presented a theoretical development of the role of management in achieving mature visions based on big data that constitute solutions to the complex interactions between technology and human orientation, facilitating the organizational complexities supported by the digital age and transforming them in favor of business decisions in the organizational environment of business companies.

The Internet is widely recognized as an important technology to accelerate export performance. In the case of energy trade, the issue of export efficiency must be achieved for every exporter country, including Indonesia. The essential input factor to achieve maximum efficiency of trade is to utilize the internet as a technological factor. Therefore, the objective of this study is to examine the impact of the internet on the efficiency of primary energy exports in Indonesia. The study employed the Stochastic Frontier Gravity Model (SFGM) to analyze data from 26 destination countries spanning the period from 2011 to 2020. The result reveals that the condition of internet technology from importers, proxied by fixed broadband subscriptions and secure internet servers has a significant effect on Indonesian export energy performance. Furthermore, the addition of internet technology enhances the Indonesian primary energy export efficiency by comparing the efficiency before and after involvement of the internet. Therefore, the condition of internet technology from importer countries must be considered to maintain the export performance of Indonesia's primary energy to the global market.

One of the leading industries that affect economic growth in Indonesia is the palm oil industry. The role of this industry depends on the level of exports from European Union countries. Based on the COVID-19 pandemic situation, international trade activities are hampered and could affect industry performance from a stock perspective. Therefore, this study aims to explore the impact of the COVID-19 cases that occurred in the European Union and related macroeconomic variables on the stock performance of the oil palm industry in Indonesia. This research also examines the impact of COVID-19 on certified sustainable companies and companies that are not certified. Panel regression was applied in this study with Eviews 11 Software.This research's observations are 13 palm oil companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to August 31, 2020. This study's results reveal that the world CPO prices and market capitalization affect the activities shares of palm oil companies in Indonesia.Meanwhile, from the grouping of certifications within companies, the impact of COVID-19 in the European Union was more substantial on companies that were certified as sustainable. Based on these results, The COVID-19 case in the European Union must be a concern for palm oil companies in Indonesia.