The market share of peer-to-peer (P2P) has shifted from dominating the P2P lending for Micro, Small, and Medium Enterprises (MSME) to non-MSME. Meanwhile, non-MSME credit is an incumbent main market share banking which possibly makes it a complementary or substitution in P2P lending in non-MSME bank credit. Furthermore, optimizing and maintaining liquidity is important due to banks utilizing intermediation functions. The strictness of bank liquidity could determine the management’s response and policy in determining the best timing to utilize either the FinTech from the P2P platform or the customer’s existing funds first. This study aims to assess the empirical findings of the effect of P2P lending on banking credit that is divided between provinces with strict, normal, and lax liquidity. This study uses data from 33 provinces in Indonesia between January 2022 to December 2022. The study approach uses a regression data panel for the data analysis. The results of this study show that P2P lending positively and significantly impacts bank credits of non-MSMEs in provinces with lax bank liquidity. The stricter the banking the lower the compliments of P2P loans against the bank credits of non-MSME. To the author’s knowledge, no existing studies investigate the P2P lending of non-MSME banking credit that also consider the level of strictness of banking liquidity.

Despite the numerous advantages that different mobile payments can provide, their acceptance, and adoption rates are still relatively low. This study aims at investigating mobile payments and demonstrates how drivers and barriers that influence behavioral intentions to use mobile payments interact and support one another by combining the theory of planned behavior (TPB) and the innovation resistance theory (IRT). A self-administered online survey was employed to gather data from 341 users of mobile payments in the State of Kuwait. To test the proposed model and its hypotheses, responses were analyzed using a partial least square structural equation modeling approach (PLS-SEM). The results show that usage, value, risk, and tradition resistance-related factors are significant barriers towards behavioral intentions to use mobile payments, while the image barrier is insignificant. The findings also affirmed that perceived behavioral control and attitudes motivate and influence consumers’ behavioral intentions; however, the subjective norm was non-significant. The study’s findings have significant implications for scholars, mobile payments’ service providers, marketers, policymakers, and banks.

The objective of this study was to assess the influence of strategic entrepreneurship, innovative entrepreneurship, and social capital on the overall performance of businesses by establishing a sustainable supply chain management system in private colleges in Jordan. The primary objective of the study was to examine the impact of these elements on the development of sustainable supply chain management and the overall performance of businesses. To assess the assumptions posited in this study, a total of 329 individuals were recruited as participants, and their data were subjected to analysis and discussion. The study demonstrated that the implementation of an entrepreneurship strategy, together with the adoption of creative entrepreneurial practices inside the organization, as well as the support and enhancement of social capital management, all contributed to the development of a sustainable supply chain management system and the enhancement of overall business performance. The significance of strategic entrepreneurship emerged, highlighting its encompassment of key elements such as Market Opportunity Assessment, resource allocation, and firm design. The subsequent concept that emerged was that of creative entrepreneurship, encompassing elements such as creativity and the production of ideas, willingness to take risks and engage in experimentation, as well as the ability to sense market trends and prioritize customer-centric innovation. Social capital emerged as a prominent feature, constituting the third important element. This category encompassed other subcategories, including networking and fostering relationships, trustworthiness and reputation, as well as the exchange of knowledge and facilitation of information dissemination. The results indicated the potential for enhancing overall business performance and developing a sustainable supply chain management by implementing an entrepreneurship strategy, specifically entrepreneurship innovativeness, and fostering social capital. This approach can aid employees in understanding their job responsibilities. The achievement of this objective can be facilitated through the provision of training and development opportunities for personnel.

As foodborne diseases are current major health issues worldwide, food safety is a global health target. The present work has used social cognitive theory as theoretical support for examining the social and cognitive factors [outcome expectations (OE), self-regulation (SR), environmental determinants (ED), and self-efficacy (SE)] of Jordanian restaurant managers’ and supervisors’ food safety behavior (FSB). The moderator was willingness to comply (WC). Data were collected from the participants via Google Forms using purposive sampling methods. A total of 500 questionnaires were distributed, where 250 questionnaires were sent each to the Jordanian Restaurant Association (JRA, representing international and chain food restaurants in Jordan) as well as the Jordanian Union of Restaurants and Confectionary Proprietors (URCP, representing the local Jordanian restaurants). Two hundred and ninety-six completed questionnaires were returned. The hypotheses were analysed with smart partial least squares by structural equation modelling. The analysis determined that OE, SR, ED, and SE had positive impacts on FSB, while WC played a role in moderating the interlinkage among SE, OE, and FSB. To sum up, the current study as a whole also has significant theoretical and practical contributions for the practitioners in the given context.

Lion Air is an airline that has a low-cost carrier concept, which makes Lion Air an airline that has low prices. With these low prices, does it improve customer fulfillment? This study aims to determine the effects of service quality, amenities, and pricing on purchase choices. Associative quantitative research methodologies are used in this kind of study. The sample comprised 210 individuals who had taken a flight on Lion Air during COVID-19 and were at least 17 years old. The analysis technique uses Amos 24 software and SEM (Structural Equation Modelling) analysis. The results showed that service quality has a favorable and considerable impact on customer satisfaction. Facilities have a significant and positive effect on customer satisfaction. Price has a positive and substantial influence on customer satisfaction.

The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

Tourism has become a new way of living with the living standard development. This study analyses the tourism destination centrality and spatial patterns of the tourism system using complex network analysis. An analysis of 245 destinations in the South of Thailand has found that the network has a low network density, large average path length and low clustering coefficient. Some a small number of high-degree destinations connect to each other, while most connect to others with a low degree. The network comprises 18 subnetworks that destinations densely connect to others in the same subnetwork but sparsely connect to others in different ones. Destinations play different roles in the network based on which a centrality measure is used, degree, betweenness and closeness centrality. 31 destinations with high hub and authority centrality are the centers playing as hubs of the network. The study’s findings draw implications for the sector.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.

The goal of this study was to find out how entrepreneurship self-concept, work motivation, and risk taking on human resource department performance and business overall performance at Jordan private universities. To test the study's assumptions, 311 samples from the research study were taken, looked at, and argued about. Entrepreneurship, self-concept, work motivation, and risk taking were all found to affect the success of both human resource department performance and business overall performance. The first factor was the self-concept, which can be seen in self-esteem, self-image, and self-identity. The second most important factor is work motivation, which includes intrinsic motivation, extrinsic motivation, goal setting and orientation. Risk taking is the third and final important factor. It includes participants' risk tolerance, their perception of risk, and their outcome expectations. The study found that helping employees to understand their job nature and how they can do it, increasing the motivation on job work, and increasing the employees’ demands for taking risks can improve performance ratio in human resource department, and that having an organizational structure that encourages teamwork and work teams can improve the ability to solve problems and improve work performance, which in turn affects overall productivity. This study adds new information to a new area that needs more research to fully understand how workload, work pay, and organizational structure pressures all affect each other. This study's topic, Jordan private universities, is both new and important because it could help scientific private universities to improve how they run and give better education output.