The objective of the study is to assess the impact of circular economy practices on financial performance of construction enterprises in Vietnam. The study conducted a survey in 3 months using a survey resulting in 233 valid surveys representing 233 construction enterprises in Vietnam. Using Smart PLS 4.1 software to analyze data, the results show that circular economy practice positively impacts financial performance of circular economy construction and innovation enterprises that play a mediate role in the relationship between circular economy practice and financial performance. Finally, enterprise size has a role to play in moderating impact of circular economy practices on financial performance of construction enterprises in Vietnam.

Several models have been developed to predict financial difficulties and corporate bankruptcy. In this research various models were employed, including the Altman model (referred to as the Z-Score), the Springate model (known as the S-Score), the Zmijewski model (designated as the X-Score), and the Grover model (referred to as the G-Score). These techniques serve the purpose of evaluating the likelihood of encountering financial difficulties, which in turn determines the probability of PT Garuda Indonesia (Persero) Tbk going bankrupt. The study utilized secondary data sourced from financial statements spanning the years from 2020 to 2022. The application of the Altman model for bankruptcy prediction revealed that PT Garuda Indonesia (Persero), Tbk experienced financial distress throughout the period from 2020 to 2022. According to the Springate model, the company was in a state of distress and declared bankruptcy in 2020 and 2022, while 2021 fell into a grey area. The Zmijewski model indicated that the company was on the brink of bankruptcy, with financial difficulties and a potential risk of bankruptcy within the next three years. Grover's model predicted bankruptcy for the company in 2020 and 2022, but indicated safety in 2021. Notably, the Taffler model emerged as the most accurate in forecasting bankruptcy, boasting a 100% accuracy rate with no errors. Meanwhile, the Zmijewski model achieved an 81.25% accuracy rate with an error rate of 18.75%, and the Springate model exhibited the lowest accuracy in bankruptcy prediction, scoring only 12.50% accuracy with an error rate of 87.50%.

This study examines how corporate governance dimensions relate to financial performance in Jordanian firms and whether ownership structure moderates these relationships. Quantitative analysis was conducted using secondary data on 69 companies listed on the Amman Stock Exchange from 2017-2022. Multivariate regression tested effects of board, transparency, ethics, and compliance indices on performance measured by Tobin's Q, ROA, and ROE. Moderated regression analyzed the contingency role of ownership concentration. Board size, independence, transparency, ethical conduct and legal compliance had significant positive impacts on valuations and profitability, supporting agency and stakeholder perspectives. Ownership concentration strengthened board monitoring but dampened transparency effects. The findings highlight the importance of governance practices like board oversight, disclosure and ethics for improving Jordanian firms' performance. Ownership contingencies suggest adapting governance mechanisms to concentrated structures. This study provides rare empirical evidence on the under-researched Jordanian context. Examining interactive effects of ownership brings new insights regarding concentrated emerging markets.

Service quality plays an important role in the enhancement of the satisfaction level of customers or consumers and the financial performance of business organizations. Customers expect excellence in service quality and the gap between the expectations and availability of the services determines the level of the service quality of the business organizations. The primary objective of the study is to measure the service quality of Saudi Arabian banks. An online questionnaire containing SERVQUAL dimensions was administered, and responses were analyzed by applying the F test two sample variances, and rank correlation. Financial information extracted from the selected Saudi Arabian banks for the period 2018 to 2022 and ROA (return on assets) and ROE (return on equity) were calculated to get the financial performance. The combined study of rank analysis of financial variables and SERQUAL variables indicates that financial performance is positively and moderately governed by the Tangibility, Assurance, and Empathy dimensions of service. Overall, the expectations of the bank clients are higher than the availability of services in Saudi Arabian banks. There is a need to improve the Reliability and Responsiveness to enhance the level of service quality in Saudi Arabian banks.

This study aims at exploring the impact of the performance of supply chain dimensions (plan-based, source-based, make-based, delivery-based, and return-based performance) on the financial performance of industrial firms. Using a questionnaire, data were collected from a sample consisting of 250 supply chain and financial managers. Analysis data via IBM SPSS and AMOS, the results showed that hypothesized effects were supported except one hypothesis. That is, the results revealed that plan-based, source-based, make-based, and delivery-based performance have significant effects on firm’ financial performance. However, there was a significant negative effect of return-based performance on financial performance. The results concluded that firms should individually influence the supply chain dimensions to address the effects of their performance on financial performance.

Guaranteed interest is crucial in financial systems, boosting depositor confidence and impacting bank risk. The discussion about guaranteed interest has been thorough, focusing on the reassurance it provides to depositors and the risks it brings. Although it prevents bank running, it can also make depositors too relaxed, potentially causing future crises. Previous research has focused on established guaranteed interest schemes, but there is still a gap in understanding the impact of introducing guaranteed interest during a crisis. This paper explores the relationship between guaranteed interest and managerial behavior, customers, and performance of conventional and Islamic banking. The research design uses existing statistics, with data obtained from the publications of the Financial Services Authority and Bank Indonesia. The analysis uses VAR/VECM models, with results showing that the movement of guaranteed interest rates (both rupiah and foreign currency) has a dominant impact on conventional banking compared to Islamic banking, both on bank managerial behavior, customer behavior, and the performance of the bank itself. Specifically, the movement of the guaranteed interest will trigger the management of conventional banks to increase loan interest, while from the customer side they will ask for a higher yield (interest) on third part funds (TPF). As a result, these two things will lead to a negative outcome on the performance of the bank itself, especially on Net Interest Margin (NIM), Return on Assets (ROA), Operational Expenditure to Operational Income (BOPO), and Loan to Deposit Ratio (LDR). In Islamic banks, the movement of the guaranteed interest also has an impact on the managerial behavior of the bank, customer behavior, and the performance of the bank itself, but the effect of the movement of the guaranteed interest is only small. Most of the growth in credit and deposits, fluctuations in financing margins and returns on deposits and dominant Islamic Financial Performance for Banking indicators are explained by factors other than movements in guaranteed interest rates.

The research investigates the influence of corporate governance and financial performance on the disclosure of sustainability reports (DSR) in energy sector companies listed on the Indonesia Stock Exchange. The research population was 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, and 10 of the 71 companies that met the sample criteria were the unit of analysis. The data analysis method for the DSR determinant estimation model uses panel data regression analysis. The research results show that liquidity hurts DSR, while company size has a positive impact. Profitability, capital structure, foreign Ownership, and independent commissioners have yet to be proven to determine DSR. These findings demonstrate that corporate governance cannot encourage companies to carry out DSR according to stakeholder expectations as a legitimacy mechanism. Therefore, independent commissioners and foreign Owners can pressure companies to carry out DSR optimally by applicable regulations and achieve sustainable performance.

The study aimed to measure the effect of using loans and equity in the capital structure on evaluating financial performance, whether in terms of profits or liquidity, in banks in the city of Al-Kharj through the descriptive analytical approach. Data was collected from the study population through a questionnaire, where 200 questionnaires were distributed, of which 187 were collected, and 183 were valid for analysis. Data were analyzed using PLS-SEM software. The validity and reliability of the data were confirmed. The results of hypothesis testing showed a weak positive effect of using equity on the financial performance (profits and liquidity) of banks in Al-Kharj city. It also turned out that there was a strong positive effect of using loans on financial performance (profits) in banks in the city of Al-Kharj, and there was no effect of using loans on financial performance (liquidity). In banks in Al-Kharj city. The researcher recommended conducting more studies on the effect of capital structure on the financial performance of banks in other regions in the Kingdom of Saudi Arabia to confirm the validity of the current study results.

This study investigates the relationship between Human Resource Management Practices (HRMP) and Financial Performance in the Jordanian Banking Sector, with a particular focus on the moderating effect of Organizational Culture. Employing a quantitative research approach, data was collected through surveys distributed among 353 employees in the Jordanian Banking Sector using a structured questionnaire. Random sampling was adopted as the sampling method. The findings from a partial least square structural path analysis reveal significant positive relationships between HRM practices (Employees Training, Incentives, Recruitment, Decentralization, and Job Security) and Financial Performance. Notably, Decentralization emerges as the strongest positive influencer, while Job Security exhibits a negative association with Financial Performance. Furthermore, the results from moderation analysis indicate significant interaction effects between Organizational Culture and various factors on Financial Performance in particular, the relationship with Employees Training, Incentives and Decentralization is positive toward Financial Performance that concludes a significant organizational culture increases HRM practices effects on financial results. On the other hand, allocation of job security dampens Financial Performance that suggests instead a healthy firm culture may neutralize over and above what is gained from guaranteeing employee job. On the other hand, in nonreciprocal interactions such as Organizational Culture and Recruitment does not substantially influence Firm’s financial performance; this implies that culturally organizational may play an insignificant moderating role between recruitment practices than to firm outcomes. These research findings further elaborate the intricate relation in between HRM practices, Organizational Culture and Financial Performance through Jordanian Banking Sector. This study is vital and important to both researchers for the argument that this paper has advanced above all, as well as managers in practice who should do their best at creating such a positive organizational culture which will enable HRM practices becoming more effective., thereby leading to better financial performance of banking organizations.

This research aims to analyze the relationship between sustainable supply chains on financial performance, Sustainable Development Goals (SDGs) financial performance and Sustainable supply chains on Sustainable Development Goals (SDGs). This research uses a quantitative survey method, research data was obtained by distributing online questionnaires through media social to 390 respondents belonging to SMEs, and respondents were determined using the simple random sampling method. Data analysis used Structural Equation Modeling (SEM) Partial Least Square (PLS) with data processing tools using SmartPLS 3.0 software. The questionnaire was designed using a Likert scale of 1 to 7. The independent variable in this research is the sustainable supply chain, the mediating variable is Sustainable Development Goals (SDGs) and the dependent variable is financial performance. The stages of data analysis are validity and reliability testing, significance or hypothesis testing, and mediation influence testing. The results of data analysis show that the Sustainable supply chain has a positive and significant relationship to financial performance, Sustainable Development Goals (SDGs) have a positive and significant relationship to financial performance and the Sustainable supply chain has a positive and significant relationship to Sustainable Development Goals (SDGs). To improve the financial performance of SMEs, they must implement a sustainable supply chain in their supply chain, namely from supplier to customer. To improve the financial performance of SMEs, they must implement Sustainable Development Goals (SDGs) in their management system. Implementing sustainability in the supply chain is important to increase operational efficiency and reduce negative impacts on the environment and society.