The objective of this study was to showcase the influence of Business Intelligence (BI) tools, such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes, Data Mining (DM), Relational Database Management Systems (RDBMS), and Document Management Systems (DMS), on maintaining the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. Two approaches were employed to achieve the research objectives: a descriptive-analytical approach involving the development of a questionnaire to gather primary data on the independent variables associated with BI tools (OLAP, ETL, DM, RDBMS, DMS), and an applied approach to evaluate the dependent variable represented by the sustainability of financial report quality, utilizing the financial statements of commercial banks listed on the Amman Stock Exchange from (2016 to 2021). Data analysis and hypothesis testing were conducted using statistical software (SPSS) through multiple regression analysis. The results of the statistical data analysis and input from the research community indicated that the sustainability of financial report quality, as a valuable asset for banks, relies on the utilization of Business Intelligence tools. IT professionals in commercial banks perceive a statistically significant impact of BI tools on maintaining the quality of financial reports. Consequently, the management of commercial banks listed on the Amman Stock Exchange should prioritize the effective utilization of Business Intelligence tools, as their potential lies in aiding the accounting process to achieve its objectives, which ultimately contribute to the sustainability of financial reports. By employing these tools accurately and efficiently in accounting practices, all stages of the accounting process can be influenced, enabling the transformation of available data into information that benefits decision-makers both internally and externally within the banking environment.

This article examines the possibility of answering the question” can the Arab’s natural gas secure the gas requirements in Europe? “To answer the question, an economic analysis of natural gas was conducted to examine reserve, supply, demand, and international trade first. Second, an economic model to examine distances and transportation costs, for transferring goods from various points of supply to various points of demand, was adopted. The North-West Corner model approach, a QM for Windows-based economic strategy to solve the transportation model problem structure in linear programming, has been used in this regard. Our findings demonstrate that the model is suitable for application since it provides the least distances and the least transportation costs compared to other alternatives. The model estimated that a cost of $309.41 is required to transfer one MMBtu of LNG from origins to final destinations. A decrease of $34.304/MMBtu, 10%, compared to $343.714 /MMBtu. It is concluded that the Arab’s gas could fulfil gas requirements in Europe, and mutual benefit can be accomplished for both parties. European countries will benefit from acquiring new places with less distances and lower delivery costs, and Arab countries would have the chance to get new consumers and play a role in the market given their collective gas reserves and their advantageous strategic locations.

This study investigates the implications of KOLS, Digital Transformation, and Human Resource Development for Sustainable Competitive Advantage through Innovative Behavior and Organizational Innovation in East Java Micro, Small, and Medium Enterprises (MSMEs). 382 MSMEs in East Java were surveyed, and their data were analyzed using Structural Equation Modeling (SEM). The results showed that KOLS, Digital Transformation, and Human Resource Development significantly positively affected Innovative Behavior, Organizational Innovation, and Sustainable Competitive Advantage. Moreover, Innovative Behavior and Organizational Innovation are important mediating roles in this relationship. The results highlight the importance of cultivating a culture of sharing knowledge, embracing digital transformation, and investing in employee development to increase the competitive advantage of MSMEs. This study provides practical implications for MSME management, emphasizing the need to develop strategies that promote knowledge-oriented leadership, adopt digital technologies, and enhance employee skills and competencies. Thus, MSMEs can foster a culture of innovation, which leads to a sustainable competitive advantage in the long term. This research contributes to understanding the factors driving Sustainable Competitive Advantage in East Java MSMEs. It offers valuable insights for practitioners and policymakers in driving the growth and competitiveness of the MSME sector.

Safety is part of welfare which is the main goal of the organization seen from a humanistic management perspective. Safety is currently a very important factor for the existence of humans and organizations, so safety science becomes important to examine in depth human existence in activities to achieve prosperity. The method used is the Structure Equation Model (SEM). A total of 226 crew members working for the Indonesian National Shipping Company responded to this research questionnaire. The results show that the existential safety displayed by management who is committed to safety, active leaders facilitate safe work, and training that does not only touch the physical technical aspect but also touches the mental and spiritual aspects of humans to support safer performance. Also, the self-awareness of each crew member influences forming cohesiveness among them to behave in a collective safety manner. The theoretical contribution of this research is to study safety based on humanistic management theory. The managerial implication of this research is that safety is the responsibility of everyone who works in the organization, core management values are brought to life in collective safety behavior and leaders show that safety commitment in real attitudes and behavior. This research is still limited to focus on the philosophy of anthropology, metaphysics, and humanist management theory. Future research is expected to be able to get out of the influence of neo-liberal capitalist management theory and enter into a more humanist safety management based on metaphysical ontology philosophy and humanistic management theory and other social sciences.

This study evaluates the factors affecting digital transformation for small and medium enterprises (SMEs) in Hanoi city. The research team determined the factors affecting digital transformation for small and medium enterprises based on some models such as the Theory of reasoned action (TRA), Technology Acceptance Model (TAM), Theoretical of planned behavior (TPB), C-TAM-TPB model and Unified Model of Technology Adoption and Use. The research results identify the model of factors that affect the argument transformation SMEs in Hanoi city, including (1) Perceived usability; (2) Perceived behavioral control; (3) Social influence; (4) Expected efficiency, (5) Convenient conditions and (6) Risks existing in digital transformation. The results also show that there are 6 factors affecting the implementation of the credit union of SMEs in Hanoi city, of which 5 factors have positive effects and 1 factor has negative effects. In addition, the results also show that there are certain differences in the intentions and decisions of digital transformation between different types of enterprises.

This paper investigates the driving factors behind sustainable supply chains in Jordan, focusing on the implementation of blockchain technology, customs ports practices, and technological infrastructure. The primary data for the study was collected through questionnaires distributed to employees working in the Jordanian customs. A random sampling method was employed to select participants, and a total of 184 valid questionnaires were retrieved for analysis. The collected data was analyzed using the statistical software Smartpls PLS4. The results of quantitative research reveal that the implementation of blockchain technology and technological infrastructure positively affects the driving of sustainable supply chains in Jordan, also customs ports practices also have a positive impact on driving sustainable supply chains, emphasizing the significance of efficient and resilient customs operations for sustainability. Additionally, compliance with environmental regulations enhances the effectiveness of blockchain technology in achieving sustainability objectives. Moreover, underscoring the role of robust technological capabilities in supporting sustainable operations within customs ports. The study contributes to the understanding of the key drivers of sustainable supply chains in Jordan, providing valuable insights for policymakers, supply chain managers, and other stakeholders involved in promoting sustainability within the customs ports industry. The findings can guide decision-making and inform strategies aimed at enhancing eco-efficiency and resilience in supply chain operations.

This paper uses the DCC-GARCH and Value at Risk (VaR) model to analyze the fluctuation, linkage, and price volatility risk among coffee price series in the period of 2004 - 2020. In terms of the fluctuation, the study points out, the volatility of Vietnamese coffee price and the price of Robusta coffee in two markets were affected by two ARCH terms and GARCH terms at 1 percent level. Meanwhile, the coffee price of Brazil and Colombia is only impacted by the ARCH term. The linkage between Brazil and Colombia is the biggest. The average coefficient linkage among Vietnam with two main competitors is relatively small. In terms of price volatility risk, the price volatility risk of Vietnamese coffee is the smallest and the biggest risk is belonging to Brazilian coffee price. The results obtained would be a valuable reference for stakeholders, policymakers, coffee processing and exporting enterprises, and coffee farmers to clearly understand the fluctuation and linkage among coffee export price series, and thereby have appropriate and effective solutions and strategies in price volatility risk management to sustainable development.

This study aims to prove and analyze the effect of financial knowledge, financial behavior, and digital financial capabilities on financial inclusion, financial concern, and performance in Small and Medium Enterprises (SMEs) in East Java. The population used in this study was 1,387,854 Micro, Small and Medium sized Enterprises (MSMEs) actors in East Java, which is located in the Gerbangk ertasusila area. The sample in this study were 395 respondents who were determined by the non-probability sampling method. In this study a questionnaire research instrument was used, namely a set of questions answered to respondents to obtain written information related to research variables and used the Structural Equation Modeling (SEM) analysis technique. The results of the study show that: (1) Financial knowledge has a significant effect on financial inclusion, (2) Financial behavior has a significant effect on financial inclusion, (3) Digital financial capability has a significant effect on financial inclusion, (4) ) Financial inclusion has no significant effect on financial problems, (5) Financial knowledge has a significant effect on financial concerns, (6) Financial behavior has a positive and significant effect on financial concerns, (7) Digital financial capability has a significant effect on financial concern, (8) Financial knowledge has an insignificant effect on MSME performance, (9) Financial Behavior has no significant effect on MSME performance, (10) Digital financial capability has no significant effect on MSME performance, (11) Financial inclusion has a positive and significant effect on MSME performance. (12) Financial concern has a positive and significant effect on MSME performance.

The purpose of this study is to examine the effect of credit risk and liquidity risk on profitability with loan restructuring and income diversification as moderating variables. The research population is all general banking companies, which were listed on the Indonesia Stock Exchange (IDX) during the period 2018-2021. The research sample was created using the purposive sampling technique and 160 observations were obtained. This study conducts panel data regression analysis using EViews 12 software. The results of this study indicate that an increase in credit risk reduces profitability, liquidity risk does not affect profitability, a loan-restructuring strategy can reduce the effect of credit risk on profitability, and an income-diversification strategy can reduce the effect of liquidity risk on bank profitability. The research findings provide an understanding of banking strategy, namely loan restructuring and income diversification can increase banking profitability under urgent conditions. This study provides support for contingency theory and stakeholder theory. The limitation of this research is that it does not discuss Islamic banking because the policies of those companies are different in terms of rules and there are limited data.

This study examines the sustainability of Agricultural Trade Supply Chains (ATSC) from the perspective of agricultural sustainable development, with a focus on five key aspects: production, processing and storage, transportation and logistics, trade, and consumer and market. Based on an analysis of 756 academic papers published between 2013 and 2022, scientific metric techniques were used to identify changes in the field's sustainability. The study highlights opportunities for the development of a sustainable agricultural product trade supply chain, including the use of blockchain technology to improve transparency and traceability, increasing consumer demand for sustainable and eco-friendly products, corporate zero-deforestation commitments, bioenergy market expansion, and the role of farm advisors in promoting sustainable production methods. This paper contributes to a structured understanding of the status and future directions of ATSC sustainability, emphasizing the importance of joint efforts across all links of the supply chain to meet the sustainable needs of consumers and promote environmental protection and social-friendly markets.