The aim of this research is to analyze the influence of government policies in the field of audit and financial audit infrastructure in improving the smoothness of the supply chain and its implications for financial management compliance in regional apparatus organizations (OPD) within the Serang City Government, Banten Province, Indonesia. The sample in this study was 225 respondents consisting of 19 from Regional Apparatus Organizations (OPD) within the Serang City Government. Sampling technique using technique purposive sampling. Data collected through questionnaires was then analyzed using SEM-PLS. The results of research and data analysis show that: Government Policy in the Audit Sector directly has a positive and significant effect on the smoothness of the Supply Chain; Financial Audit Infrastructure directly has a positive and significant effect on the smooth running of the Supply Chain; Government Policy in the Audit Sector directly has a positive and significant effect on Financial Management Compliance; The government's Financial Audit Infrastructure directly has a positive and significant effect on Financial Management Compliance; The smoothness of the Supply Chain directly has a positive and significant effect on Financial Management Compliance in Regional Apparatus Organizations (OPD) within the Serang City Government, Banten Province, Indonesia. The smoothness of the Supply Chain is able to partially mediate Government Policy in the Field of Audit and Financial Audit Infrastructure on Management Compliance in Regional Apparatus Organizations (OPD) within the Serang City Government, Banten Province, Indonesia.

The purpose of this study is to analyze the relationships between supply chain leadership and reverse supply chain performance, government policy and reverse supply chain performance, and finally, government policy and supply chain leadership. The research methodology is analytical, namely survey research that aims to collect, compile, analyze, interpret, and finally draw conclusions. The approach used is quantitative, which includes the development of an empirical model and its measurement based on theoretical studies. Research respondents are managers who are responsible to manage the reverse supply chain operations such as supply chain, warehouse, transportation/distribution, production, planning and control of production and inventory planning and control, procurement, and marketing in manufacturing companies. The research data was obtained by distributing online questionnaires to 560 supply chain managers of manufacturing companies who were determined using the simple random sampling method and the questionnaires were designed using a Likert scale. Data analysis used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The stages of data analysis are validity test, reliability test and hypothesis testing. The results indicate that supply chain leadership had a significant effect on reverse supply chain performance, government policy had a significant effect on reverse supply chain performance and, finally, government policy had a significant effect on supply chain leadership.

In the digital era the research study discusses the role of government policy, negative emotions and digital trust in cyber violence, therefore this research adds to the literature and provides references regarding the important role of government policy on cyber violence is very limited. This research aims to investigate the relationship between digital distrust and cyber violence, and the relationship between government policy and cyber violence. The research method used in this research is associative research. Associative research is research that aims to determine the relationship between the hubs of two or more variables. In this way, we can build a theory that functions to predict and control a phenomenon. The population in this study were all students who had studied using e-learning or digital platforms. In this study, the number of respondents was 543 high school students throughout Indonesia. The sampling technique used in this research is nonprobability sampling. In this research, the data collection method used was the questionnaire method. The instrument used to measure this research variable is a 5-point Likert scale. Data processing in this research uses SmartPLS software. The stages of data analysis in this research are the outer model test which includes convergent validity, discriminant validity and composite reliability as well as inner model analysis, namely hypothesis testing. The results of this research are that digital distrust has a positive and significant relationship to cyber violence, negative emotions have a positive and significant relationship with cyber violence, and government policy has a positive and significant relationship with cyber violence. This research adds to the literature and provides references regarding the important role of government policy, digital distrust, and negative emotions in cyber violence. Indonesia, the government needs to implement and evaluate new regulations related to cybercrimes. The government must establish new regulations to combat cybercrime.

The enterprise's system, along with households and the government are the main factors in the production and consumption of the economy, which plays an extremely important role in the development of any country. Besides the large enterprises, which are often considered as the locomotives of the economy’s development, people are increasingly interested in a significant number of small and medium enterprises (SMEs) whose position and role has been confirmed through the actual economic development of many countries and economies. In Vietnam, the development of SMEs has been creating a driving force for economic growth and has become an important strategic direction in the country’s socio-economic development strategy. The article focuses on determining the factors affecting the development of small and medium-sized manufacturing enterprises in Vietnam. At the same time, the current paper evaluates factors affecting the development of these enterprises. The main factors expected to be focused on in the research include the level of production technology, government policies, raw materials, labor, management capacity, corporate social responsibility, green growth orientation, and global epidemics.

During Covid-19, organizations, particularly hospitals, encountered difficulties in providing services. Telemedicine has shown to be an alternative in service provision during these times. Based on this, acceptance of telemedicine in Jordanian public hospitals has become a very important issue to increase the attention of the health care organization toward it. A conceptual model was constructed based on previous literature. The model includes government policy, the capacity of external suppliers, and the capacity of the project team, top management support, as independent variables where their influence on the acceptance of telemedicine in Jordanian public hospitals as a dependent variable is examined. Respondents were chosen using a Purposive sampling technique. Questionnaires were delivered to 320 respondents using Google Forms. SEM was used for statistical analysis. The findings revealed that all the proposed factors including government policy, external supplier capacity, project team capacity, and top management support have a significant influence toward accepting telemedicine. The results of this study may aid Jordanian public hospitals in making the best use of the proposed factors to increase the acceptance of telemedicine in Jordanian public hospitals.

In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms.