This paper aims to empirically examine how public sector auditing agencies have strategically positioned themselves in a changing external operating environment and policy context. Specifically, this study aims to examine the effect of strategic management accounting on strategic supply chain positioning. The mediating roles of external and internal orientations were employed as mediating variables in this study. The research was conducted in the Audit Board of the Republic of Indonesia (BPK) in December 2022 to January 2023 by involving a total sample of 325 respondents. The data obtained in this study were analyzed using a variance-based structural method using the Partial Least Squares path modeling method through SmartPLS software. The findings showed that there is a significant influence of strategic management accounting on strategic supply chain positioning. The findings also emphasized the mediating roles of internal orientation and external orientation in strengthening the effects of strategic management accounting on strategic supply chain positioning. The results highlighted that strategic management accounting plays an important role in helping public sector auditing agencies to strategically position themselves in auditing practices. In addition, internal orientation can also help organizations to optimize the use and the allocation of internal resources. The findings presented in this study theoretically contribute to explaining empirical evidence regarding the effect of strategic supply chain positioning in strategic management accounting activities in public sector accounting and auditing practices.

The present study aimed to explore the moderating role of strategic momentum in the relationship between big data analytics capabilities and lean supply chain practices in eight textile companies in Jordan. A quantitative research methodology incorporating a cross-sectional design was adopted to gather questionnaire-based responses to investigate the hypotheses put forth. The sample for the study consisted of 116 respondents, who were selected from a diverse group of senior executives from various fields, including IT, logistics, marketing, production, and strategic planning. These individuals possessed both knowledge and skills in data and business analytics disciplines. The data were analyzed utilizing SPSS version 28 and the PROCESS v3.5 macro developed by Andrew F. Hayes. The results revealed that the strategic momentum positively moderates the relationship between big data analytics capabilities and lean supply chain practices. These findings indicate that high levels of strategic momentum allow an organization to increase resources and focus on investing in and developing its big data capabilities, thereby supporting the implementation of lean supply chain practices.

The research was an empirical study, aimed to investigate the impacts of Islamic customer orientation, Islamic innovativeness, halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness on marketing performance. Respondents of this study were 250 food and beverage processing industries in Central Java, Indonesia. Then, data were analyzed using Partial Least Square Structural Equation Modeling (SEM PLS). The results of the research demonstrate that Islamic customer orientation and Islamic innovativeness had a positive and significant effect on Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness). Islamic customer orientation, Islamic innovativeness, and Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness) had a positive and significant effect on marketing performance. Islamic customer orientation was proven to have a great impact on Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness) and marketing performance. Moreover, the Maslahah product uniqueness dimension, such as Thoyyib product uniqueness, had also a firm impact on improving marketing performance.

The objective of the study is to identify the impact of big data on sustainable supply chain management. The current research was conducted on hypermarkets in Jordan. Many of these hypermarket brands are widely scattered in Jordan, for instance, Carrefour, Kareem, Safeway and more. Accordingly, the target population in the current research was hypermarkets managers in Jordan as they are responsible for formulating such strategies in the companies they work for. A convenience sample was selected from the target population that included 770 managers based on the sample size formula. The study hypotheses were tested by covariance based structural equation modeling (CB-SEM). The study results showed the impact of each big data dimension on sustainable supply chain management. Based on this result, the researchers recommend the hypermarkets in Jordan to use modern and diverse methods for accurate collection of reliable data and save it in organized ways, and to employ advanced programs to analyze it and extract information of high value.

This research aims to assess the safety of ship passenger services as one of the efforts to promote water recreation on the Musi River, South Sumatera. Rivers in Indonesia, through their role as a means of moving goods and people, greatly influence transportation and tourism, especially water recreation. Without safe transportation, there will be no travel and tourism industry. The accident rate of river transportation in Indonesia, including on the Musi River, today is still relatively high, and there still is no care about the assessment of riverboat services safety. The safety assessment was done with the analysis method using gap analysis with the analysis technique of Importance Performance Analysis. The research was conducted in Wharf 16 Ilir Palembang with a sample of as many as 264 people, including ship operators, passengers, and regulators. The study finds first that most users of riverboat services on the Musi River tend to be unsatisfied. Second, the need to improve the information on the safety equipment storage and the availability of safety equipment use instructions. Based on the findings, to develop water recreation on the Musi River, boat condition setting, and boat passenger safety are essential factors to be prioritized since the passengers or tourists mainly consider them in using sea transportation.

The company's technology implementation is inseparable from employees' ability to operate and use it optimally. Therefore, companies must maintain a developed and adequate process knowledge management according to the latest needs to improve performance while considering environmental impacts. This study investigated the role of knowledge management in adopting production technology, supply chain integration, and green supply chain toward firm performance. The study surveyed the manufacturing industry in East Java that has implemented green supply chain management, with respondents having at least two years of experience working. Respondents have filled in as many as 115 questionnaires considered valid from the 145 questionnaires received. Data processing used the partial least squares software 4.0 version. The result indicated that knowledge management significantly influenced production technology, supply chain integration, and green supply chain adoption. However, knowledge management does not influence firm performance directly. Production technology enables supply chain integration, green supply chain adoption, and firm performance. Furthermore, supply chain integration affects green supply chain adoption and firm performance. Moreover, the result indicated that supply chain adoption directly influences the firm’s performance. The practical implication of the results enlightens the managers and top management on the importance of updated technology and knowledge for employees, enabling the adoption of supply chain integration and green supply chain in the pursuit of enhanced firm performance. These results enrich the current research in supply chain management theory.

This research aimed to study the factors affecting the supply chain efficiency of water tourism entrepreneurs in the Northeast provinces of Thailand around the Mekong River Basin. A questionnaire was distributed to and subsequently collected from 246 samples in 7 provinces including Loei, Nong Khai, Bueng Kan, Nakhon Phanom, Mukdahan, Ubon Ratchathani, and Amnat Charoen by proportional allocation and convenience sampling using Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) by ADANGO. According to the results, it was found that customer orientation directly affected the supply chain efficiency of water tourism. Knowledge management directly affected the supply chain efficiency of water tourism and supply chain marketing implementation capability as a transmission factor for the supply chain efficiency of water tourism. For these reasons, water tourism entrepreneurs should focus mainly on customer orientation with full-service efficiency. Internal management should be planned as well, e.g., communication training, service training and cultural revitalization of communities around tourist attractions through cooperation with involved agencies, which will enhance the supply chain efficiency of water tourism.

There is a lot of evidence regarding air flight accidents caused by human error, especially air traffic controllers (ATC). On the other hand, the principle of work safety through safety performance can help organizations reduce the number of work accidents and create zero accidents in the aviation industry. This research aims to analyze the effect of leadership on safety culture and safety performance by investigating the mediating role of Safety Based Dynamic Uncertainty Reduction (SDUR) as an integral aspect in safety research. A total of 214 respondents were involved in this research. The analysis technique used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed significant effects of leadership on safety culture and safety performance. The mediating analysis also reveals the significant effects of SDUR in strengthening the impact of leadership to safety performance. As implications, SDUR can be considered as an effective strategy in improving Safety Performance in the workplace.

This study aims to explore the application of financial supply chain management on agricultural product trade, and an example simulation case that Thai durian exports to China. After collection of variables and relationships in previous literature, a model of durian trade supply chain with material flow and cash flow has been created. As a result of the simulation, we found that cash flows of downstream participants are strongly higher than the upstream, which is partly proving that the downstream participants have more opportunities to invest upstream for intervention. Besides, we suggest government agencies, business sector, and financial institutions should strengthen communication and cooperation to maintain stability of current Thai durian trade supply chain, meanwhile, remain on high alertness to postharvest, delivery delays and durian demand to prevent the impact of supply chain disruption on cash flow.

The global supply networks have been disrupted and weak connections exposed to an extent that few people have ever seen in their lifetime due to the COVID-19 epidemic. As a result of the severity of the crisis, every country and industry is feeling the effects, and the massive shifts in demand and supply that have happened throughout the epidemic are easily distinguishable from the effects of previous crises. We looked into the adaptability of alliance management and AI-driven supply chain analytics in the context of an ever-changing external environment. We examined four hypotheses in this area using survey data from the American auto components manufacturing industry. To do the analysis, we used Smart PLS. Alliance management capabilities, mediated by AI-powered supply chain analytics capacity, have been found to increase an organization's operational and financial performance. We also discovered, with environmental dynamics as a moderating factor, that alliance management capability has a substantial impact on AI-powered supply chain analytics capabilities. Based on our findings, we have a deep appreciation for the interplay between dynamic capacities and the relational view of organization. Finally, we pointed up the limitations of our study and offered a number of directions for future investigation that might help address some of the concerns that our results raise.