Research related to entrepreneurial strategy variables, financial and non-financial performance, social capital and supply chain management in SMEs has not been widely carried out in Indonesia. The purpose of this study is to analyze the relationship between entrepreneurial strategy on financial and non-financial performance, social capital on financial and non-financial performance and sustainable supply chain management on financial and non-financial performance in SMES. The research method is quantitative with the online survey method. The data collection method is by distributing online questionnaires to 690 SMEs owners in Indonesia determined by simple random sampling. The questionnaire is designed using a Likert scale of 7. Data processing used structural equation modeling with SmartPLS 3.0 software tools. The results of data processing show that entrepreneurship strategy (ES) had a positive and significant effect on sustainable supply chain management (SSCM), social capital (SC) had a positive and significant effect on sustainable supply chain management (SSCM), entrepreneurship strategy (ES) had a positive and significant effect on SMEs financial and non-financial performance (SFNFP), social capital (SC) had a positive and significant effect on financial and non-financial performance (SFNFP) and sustainable supply chain management (SSCM) had a positive and significant effect on financial and non-financial SMEs financial performance ( SNFFP).

The purpose of this empirical study is to determine how Jordan's internal control system affects the efficiency of accounting information systems (AIS) services and client satisfaction. The study's goal is to shed light on how important a robust internal control system is for increasing customer satisfaction with AIS services. A quantitative research methodology is used to collect data from a survey of 265 representative customers of Jordanian enterprises (Commercial BANKS). Data is analyzed using second generation analysis technic (SmartPLS) software. In the context of AIS, the findings emphasize the significance of the internal control system in bolstering the link between service quality and customer satisfaction. The research advances our understanding of AIS and has significant ramifications for companies seeking to improve customer satisfaction and service quality. The researcher also offered suggestions for further research.

The purpose of this study was to analyze the effect of financial literacy on operational performance, financial inclusion on operational performance and the effect of financial literacy on sustainable supply chains and the impact of financial inclusion on sustainable supply chains in SMEs in Indonesia. The research method is quantitative through online surveys with the Google form, data collection by distributing online questionnaires to 590 SMEs owners in Indonesia who were selected by simple random sampling. The online questionnaire was designed using a Likert scale of 5 and distributed via social media. Data analysis used structural equation modeling of partial least squares (SEM-PLS) with data processing tools using SmartPLS 3.0 software. The stages of data analysis are validity-reliability test and hypothesis, or significance test used in this study using a Google form which will be distributed to respondents. This questionnaire measurement method uses a Likert Scale of 5, namely Strongly Disagree (STS), (2) Answers Disagree (TS), (3) Neutral Answers (N), (4) Answers Agree (S), Strongly Agree (SS). The results of this study indicate that financial literacy had a positive and significant effect on operational performance, financial inclusion had a positive and significant effect on operational performance, financial literacy had a positive and significant effect on sustainable supply chains and financial inclusion had a positive and significant effect on sustainable supply chains in SMEs in Indonesia. The novelty of this research is the model relationship between Financial Literacy and Financial Inclusion, Operational Performance, SME Sustainable Supply Chain which has never been explained in previous studies.

The paper aims to analyze the influence of the effectiveness of strategic decisions on organizational excellence, through employee empowerment, as an intermediate variable in Qatari commercial banks, where this study is quantitative and uses the descriptive cause-effect approach. The population of this study includes all directors, assistants, deputies, department managers, and branch managers in the six Qatari Commercial Banks, while the field survey method was used for this study. The population number was 336 participants from whom the researchers retrieved 270 questionnaires valid for statistical analysis. The study found that: the level of effectiveness of strategic decisions on organizational excellence and employee empowerment in Qatari commercial banks is high. The findings also showed that there was a significant effect of the effectiveness of strategic decisions on organizational excellence through employee empowerment as an intermediate variable. The study recommended the need for more studies to maintain the approach of the effectiveness of strategic decisions and employee empowerment in Qatari commercial banks, for their important role in organizational excellence, specifically giving freedom of action to employees to solve and encounter work problems.

Betawi Ora is an indigenous tribe that lives in Bekasi which is a region of West Java. In terms of cultural distribution, Betawi itself is a tribe originating from Jakarta, but geographically it spreads to the West Java region. The existence of Eco-culinary products cannot be separated from the supply chain management system and environmental sustainability because Eco-culinary is a food that represents the existence of raw materials provided by the environment where the community exists. Based on the background and urgency of this research, the purpose of this research is to find out the relationship between Supply Chain Management, Eco-culinary Product and Environmental Sustainability both directly and indirectly where Eco-culinaru Product mediates the relationship between Supply Chain variables Management and Environmental Sustainability variables. The respondents in this study were 210 managers of Betawi Ora restaurants in Bekasi West Java, Indonesia and employees who maintain supply chain management in that restaurant. Data collection and processing were carried out using the Generalized Structured Component Analysis (GSCA) method. The analytical approach uses the least squares method in the parameter estimation process. The research method is a quantitative survey, analysis of research data is performed using structural equation modeling partial least squares (SEM-PLS) with statistical data processing tools, namely Smart PLS 4.0 software. Results of this research show that supply chain management had a significant effect on environmental sustainability which is mediated by eco-culinary products. Thus, it can be concluded that good quality of supply chain management will be able to produce quality products, and it must be an important consideration that the goal of everything is to create and maintain Environmental Sustainability.

Investment in non-fungible tokens (NFTs) has decreased dramatically over the past two years, despite the financial value and potential importance of NFTs for the future of the economy and the current decentralized marketplaces. This study investigated the barriers influencing customers' resistance to investing in NFTs using the innovation resistance theory (IRT) components such as usage barriers, value barriers, risk barriers, tradition barriers, and image barriers. The data was gathered from 375 investors via an online questionnaire. To assess and evaluate the suggested model and its hypotheses, responses were investigated using a partial least square structural equation modeling approach (PLS-SEM). The findings indicate that the five resistance-related barriers are all substantial deterrents to investing in NFTs. The usage barrier was the most significant barrier, whereas the value barrier was the least significant. The study's findings have far-reaching implications for academics, NFTs’ marketplaces, policymakers, and investors.

In today's dynamic business landscape, the audit profession encounters numerous obstacles, particularly in adapting to the necessity of computer-assisted audits due to the immense volume of data requiring scrutiny. Despite the emergence of different digital auditing tools, there is a gap in research regarding the level of adoption, and its effects on the quality of audit services especially in the context of developing countries. This study seeks to investigate the impact of digitalization of audit tasks on the quality of audit services of accounting firms in Nigeria. The study, which has its foundation on the Technology Acceptance Model (TAM) integrated with the Technology, Organization, and Environment (TOE) framework, adopted the survey research design. The population of study was made up practitioners of accounting firms in Abuja and Lagos, Nigeria. A self-designed questionnaire was used as a tool for data collection for the study. Findings of the study indicate that automation of audit tasks enhances the quality of audit services suggesting that adopting IT infrastructures leads to more reliable audit procedures, improved efficiency and accuracy, as well as mitigating audit risks. Results also revealed that Big Four auditors are significantly ahead in the adoption of digital technologies compared to the non-Big Four auditors, confirming the dominance of larger accounting firms in application of emerging technologies in performing audit tasks.

Research on stock exchange markets is essential to stock market investors as it offers sensitivities to risk management. This research investigates the patterns of the volatility of stock market prices in ten African stock markets. We estimated the dynamic GARCH model of Engle using the method of maximum likelihood estimation. Daily time series from January 1, 2021 to December 30, 2022, were obtained from African Stock (Securities) Exchange database. The findings established the existence of a normally distributed Senegalese stock market as against time-varying volatility of stock prices in Nigeria, Ghana, Mali, Burkina Faso, Togo, Niger Republic, Benin Republic, Ivory Coast, and Gambian. Hence, the likelihood that an asset or stock is being overpriced (overvalued) or underpriced (undervalued) in the Senegal stock market is low. It is therefore easier for stock traders and investors in Senegal to pick entry and exit points. Unfortunately, this cannot be said of the investors in stock markets of other countries. In effect, the closing price of a stock is most often heavily deviated with significant outliers. This further infers that variations of stock prices in these markets are very wide, heavy, and unpredicted. Hence, it is a case of the volatility of volatilities.

This paper analyses the causal relationship between Foreign Portfolio Investment (FPI), Equities Market Volatility, Exchange Rate and Inflation in Zimbabwe using a monthly time series data between October 2018 and November 2021. The granger causality model was used to present the link between the variables, and EGARCH was used to account for volatility and asymmetric effects on the variables. To incorporate innovations and responses into the Granger model, impulse response functions were used. Links between exchange rate and foreign portfolio investments were found. This only suggests that exchange rate volatility will vary when overseas investors purchase and sell financial securities on the Zimbabwe Stock Exchange (ZSE). In contrast, foreign investors sell local financial securities when local stock market returns are negative, leading to a significant outflow of foreign portfolio investment thereby reducing demand for currency. A significant causal relationship was found between the volatility of the exchange rate and stock market returns. It is assumed that stock market returns, and foreign portfolio investments are caused by fluctuating currency rates. The relationship between exchange rate and ZSE returns, and inflation was found based on Granger causality. This implies that stocks are not suitable for long-term investments that compensate investors for their diminished purchasing power. Policy makers should advise the Zimbabwe Stock Exchange to recommend a reduction in capital gains tax and withholding tax and this encourages investors to hold local equities for a long time.

This research aims to enhance portfolio selection by integrating machine learning regression algorithms for predicting stock returns with various risk measures. These measures include mean-value-at-risk (VaR) variance (Var), semi-variance mean-absolute-deviation (MAD) and conditional value-at-risk (C-VaR). Addressing gaps in existing literature. Traditional methods lack adaptability to dynamic market conditions. We propose a hybrid approach optimized by genetic algorithms. The study employs multiple machine learning models. These include Random Forest, AdaBoost XGBoost, Support Vector Machine Regression (SVR) K-Nearest Neighbors (KNN) and Artificial Neural Network (ANN). These models are used to forecast stock returns. Utilizing monthly data from the Tehran Stock Exchange, the results indicate that the genetic algorithm prediction model combined with mean-VaR, Var semi-variance and MAD, produces the most efficient portfolios. These portfolios offer superior returns with minimized risk compared to other models. This hybrid strategy provides a robust and efficient method for investors aiming to optimize returns while managing risk effectively. To implement this approach successfully it is crucial to balance investments. This involves both traditional and alternative asset classes, ensuring diversification. It also capitalizes on market opportunities. Regular review and adjustment of fund allocation are essential. Maintain an optimized strategy for maximum returns and minimal risk.