This research investigates the impact of stimulus, capability, collusion, opportunity, rationalization, ego, lack of empathy, and spirituality on financial reporting fraud. This chapter also explores how social media can moderate these impacts as a channel for whistleblowing information. Based on balanced panel data with a sample of 441 research data, the research focuses on commercial banks registered with the Financial Services Authority, Indonesia, from 2016 to 2022. The research results reveal that opportunity has a negative influence on fraudulent financial reporting; lack of empathy also has a negative influence on fraudulent financial reporting; lack of spirituality has a positive influence on fraudulent financial reporting; social media as an information channel for the whistleblowing system weakens the influence of lack of spirituality on fraudulent financial reporting, and social media strengthens the influence of opportunity and lack of empathy on fraudulent financial reporting. This research not only aims to bridge the research gap regarding financial reporting that contains fraud (fraud theory) but also provides practical insights and recommendations for regulators, especially in monitoring financial reporting that contains fraud in the banking sector. Hence, these findings are very relevant and can be applied.

Supply chain resilience has rapidly expanded as a research area due to increased vulnerability to disruptions and uncertainties. Integration and re-engineering are essential components of a resilient supply chain that can improve its performance. Nevertheless, no one has yet investigated the effect of Artificial intelligence (AI) on the relationship between integration and re-engineering. Therefore, this study aims at investigating the roles of supply chain integration and re-engineering on supply chain performance. Similarly, it investigated the moderating role of AI in these relationships. This study develops a theoretical framework based on resource-based view and the social construction of technology theory. Based on a quantitative study of 564 responses collected from supply chain and clinical unit managers in the Qatari public healthcare sector, an empirical analysis was made using the partial least squares (PLS) path modelling technique. Results revealed that supply chain integration and re-engineering positively affect supply chain performance. Most significantly, these relationships are found to be positively moderated by AI. This study confirms the impact of supply chain integration and re-engineering on performance, providing empirical evidence for AI's role in strengthening these relationships.

This study examines the impact of social and economic factors on community adherence to COVID-19 health protocols in Surabaya, Indonesia, through a supply chain management perspective. It applies the five-component supply chain model encompassing supply chain policies, governance structures, consumer attitudes, process efficiency, and the integration of culture/technology. The primary data is derived from a survey of 119 participants, supplemented by secondary data on national health protocols and local COVID-19 cases. The analysis reveals critical gaps in compliance with health protocols, particularly regarding mask usage, social distancing, and avoiding crowded spaces. Specifically, only 17.6% of religious adherents follow these protocols, while 82.3% do not. In traditional markets, compliance stands at 19.2%, while 80.8% of participants ignore the guidelines. Among the youth, only 12.4% adhere to the protocols, with 87.6% disregarding them. The study highlights the need to improve the supply chain of public health interventions, from awareness campaigns (demand generation) to efficient delivery systems (process optimization) and monitoring mechanisms (evaluation and feedback loops). Emphasizing a supply chain approach, the findings suggest that strengthening the upstream (policy and governance), midstream (public behavior and attitudes), and downstream (cultural and technological adaptations) components can enhance compliance rates and reduce COVID-19 transmission. The study concludes with actionable recommendations, such as increasing public health awareness, strengthening governance frameworks, targeting interventions for vulnerable groups, and fostering multi-stakeholder partnerships to create a resilient health compliance supply chain in Surabaya, Indonesia.

Business Process Automation (BPA) is widely recognized for its potential in enhancing process efficiency, reducing costs, and boosting customer satisfaction, ultimately driving organizational success. This study makes a significant contribution to the existing knowledge on implementing Quality Management Systems (QMS) through BPA by offering a detailed analysis of their integration. By examining the motivations, strategies, and impacts, this research provides valuable insights for practitioners, academics, and decision-makers who aim to optimize quality management practices through automation. The findings demonstrate remarkable improvements in performance efficiency, error reduction, and flexibility in upgrading enterprise management systems. However, challenges related to technology integration and change management require careful planning and strategic alignment. This study offers critical insights for service-oriented organizations, highlighting the transformative potential of BPA in revolutionizing quality management practices and providing a comprehensive roadmap for organizations seeking operational excellence. Future research should focus on cross-industry comparisons and longitudinal studies to assess the sustainable impact of BPA. This research significantly enhances the literature on BPA and QMS, presenting both practical and theoretical implications.

This study aims to explore how service quality and police performance contribute to building public trust and enhancing overall satisfaction. In an era where public perception of law enforcement is critically important, understanding the key factors that influence trust in the police is essential. The research involved 306 police officers actively serving in the field, with data collected through a questionnaire distributed via Google Forms. The primary data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The analysis results indicate that the service quality of police officers does not directly enhance public satisfaction, as police performance is not adequately supported by service quality. However, police performance significantly contributes to public satisfaction, as this effect is strengthened by trust as a moderating factor. Additionally, police performance does not act as a mediating factor in the relationship between service quality and public satisfaction.

Studies on the role of gender, family businesses, and non-family businesses in examining financial management practices, particularly in developing countries, have been largely overlooked. This research, based on the collaboration between Positive Accounting Theory (PAT) and Agency Theory, aims to explore the intervention of microfinance in micro and small agricultural enterprises (MSEs). Using a quantitative approach, the study employs the Structural Equation Model Partial Least Square (SEM-PLS) method with a sample size of 656 respondents, comprising ultra-micro and small business actors in the agricultural sector in Indonesia. The findings indicate that for micro-sized businesses, entrepreneurial success mediates the relationship between microfinance and subjective wellbeing, while in small-sized businesses, poverty reduction and entrepreneurial success fully mediate the relationship between ultra-microfinance and subjective wellbeing. Ultra-microfinance assists business owners in enhancing their financial resource capacity more easily. On the other hand, microfinance not only provides financial access but also offers training and mentorship programs, helping business owners achieve long-term success. The study also reveals that gender does not mediate the relationship between microfinance and subjective wellbeing. Gender inequality in accessing resources, differences in decision-making participation, and social norms that still limit women's roles in economic activities within the agricultural sector are contributing factors. The implication of this study is to provide insights for decision-makers in the agricultural MSME sector to enhance subjective wellbeing. It is hoped that poverty alleviation programs through microfinance initiatives, such as PNPM, can be optimally absorbed and have a positive impact on empowering business owners to reduce structural poverty, especially in the key sector of agricultural businesses.

This article aims to study technological intelligence in innovative startups in Algeria using Kerr’s model. Technological intelligence consists of four main dimensions: intelligent systems, competitive intelligence, market intelligence, and intelligent processes. To collect data, a questionnaire was distributed to a sample of 255 innovative startups in Algeria, and the data were analyzed using confirmatory factor analysis (CFA) with Smart PLS software. The results indicated that the two-dimensional model combining intelligent systems and competitive intelligence provided the best fit, with a relationship value of 0.605 between these two dimensions. On the other hand, the relationship between market intelligence and competitive intelligence was weak, with a value of 0.281, reflecting the limited use of analytical methods by startups to monitor competitors. Based on these findings, the study recommends that innovative startups in Algeria enhance their use of competitive intelligence and intelligent systems to improve decision-making processes. Additionally, these startups should make better use of available market technologies to develop their products and services, while focusing on continuous competitor analysis and identifying opportunities. In conclusion, technological intelligence is a strategic element for startups, helping them improve their performance and achieve a competitive edge in the changing business environment in Algeria.

Manufacturers employ AI for monitoring vehicle mileage, inspecting components, and scheduling maintenance. Past studies underscore the need for auto-related plans to prioritize environmental protection, concentrating on AI-driven environmental solutions promoted by AI for Good. AI enhances brand success by improving investment, technology, and promotional capabilities. This study emphasizes consistency in AI application across the automotive value chain for brand sustainability. A web-based poll surveyed 120 AI users in marketing, HR, sustainability, as well as 180 sustainability specialists and regulators. The primary goal is to assess, via structural model evaluation, how extraneous variables affect the development of AI-powered brand sustainability strategies. The study highlights AI's sustainability benefits in the automotive industry improving transportation safety, forecasting maintenance, and creating eco-friendly vehicles. However, challenges involve over-reliance on AI, predicting human behavior, and addressing sustainability threats. AI development should consider regional differences, prioritizing openness, policy harmony, and consumer agency. These findings aid marketing and HR professionals in devising customer-centric long-term plans.

The purpose of this study is to analyze the relationship between digital leadership variables and supply chain performance, supply chain innovation and supply chain performance and the relationship between electronic human resource management (E-HRM) and supply chain performance. The research method used in this study is a quantitative survey method research design. The technique used in selecting samples in this study is simple random sampling. Data collection in this study was done online by distributing questionnaires through the Google Form platform and obtaining direct responses from respondents. The number of respondents studied was 786 small and medium enterprises (SMEs) owners in Indonesia. The study uses path analysis techniques for data and hypothesis testing. Statistical testing on the path analysis model can be done using the partial least square method. The study uses a Likert scale, which is categorized into five categories: (1) strongly disagree, (2) disagree, (3) neutral, (4) agree, and (5) strongly agree. Data analysis in this study used Smart Partial Least Square (SPLS) software version 3.00. Model evaluation in testing with SPLS consists of two stages, namely, evaluation of the outer model and inner model. The evaluation of the outer model consists of factor loading tests, Average Variance Extracted, cross-loading, Cronbach's alpha, and composite reliability, while the evaluation of the inner model consists of the coefficient of determination (R2), cross-validated redundancy (Q2), Goodness of Fit (GoF), and hypothesis testing. The results of this research analysis are that digital leadership has a positive and significant relationship with supply chain performance, supply chain innovation has a positive and significant relationship with supply chain performance and e-HRM has a positive and significant relationship with supply chain performance. Digital Leadership involves leaders who can drive digital transformation and implement innovative strategies to leverage digital technologies. This involves the ability to understand and leverage technologies such as artificial intelligence, etc. In addition, digital leadership also involves sensitivity to change and the ability to drive innovation, collaboration, and technology adoption across SMEs.

This study investigates the impact of introducing financial technology (Fintech) on increasing the financial viability of small and medium enterprises (SMEs) operating in the IT sector in the United Arab Emirates (UAE). By identifying the obstacles that SMEs experience while dealing digital transformation, this study aims to show how the emerging financial technologies, including digital banking, peer-to-peer lending, and AI applications, can drive enhancements in financial utilization and the innovation of banking products, cost-cuts, increased organizational productivity, and better client experiences. A quantitative research approach was implemented, and the research tool used was a structured questionnaire developed to capture respondents’ data from 250 respondents from SMEs in the UAE. Descriptive and inferential statistics of correlation and regression analysis were done using the stratified random sampling technique. Results indicated that fintech adoption enhances financial performance in SMEs. Specifically, increased accessibility shows a strong positive correlation with financial performance (r = 0.998, p < 0.01), while enhanced efficiency and improved customer experience also show strong correlations (r = 0.635, p < 0.01). The variable "Increased Accessibility" showed the most significant effect on the financial performance of SMEs, with a highly significant positive correlation and the strongest predictive value in the regression analysis. This study concludes that the implementation of fintech solutions offers significant opportunities for improving the financial performance of SMEs and recommends increased investment in fintech and appropriate regulation for that purpose.