Abstract: This study examines the link between employee competency, creativity, and performance in generating product competitiveness in the weaving industry. It also analyzed the moderating role of time sufficiency in reinforcing employee performance and product competitiveness. This study was designed quantitatively by administering a questionnaire to 662 employees from 331 weaving SMEs in Indonesia using structural equation modelling. The analysis revealed that employee competency positively affects creativity, performance, and product competitiveness. Additionally, time sufficiency was confirmed as moderator in strengthening the linkage between employee creativity, performance, and product competitiveness.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study is to analyze the relationship between the performance of Reverse Logistics and Green Supply Chain Management, to analyze the relationship between Green Procurement Aspects and the performance of Green Supply Chain Management. This research method is quantitative, the analysis of research data uses the partial least square structural equation model (SEM-PLS) with a statistical data processing tool, namely SmartPLS 4.0 software. Research data was obtained by distributing online questionnaires through social media designed using a Likert scale of 7. Respondents in this study were 670 SMEs owners in Java Island, Indonesia. The stages of data analysis are validity test, reliability test and significance test or hypothesis test. The results of this study indicate that Reverse Logistics has a positive and significant effect on the performance of Green Supply Chain Management, Green Procurement Aspects has a positive and significant effect on the performance of Green Supply Chain Management. The novelty of this study is the relationship model between Reverse Logistics variables, the performance of Green Supply Chain Management and Green Procurement in SMEs which was not found in previous studies. Culinary SMEs are expected to be able to participate in supporting environmentally sound development. This is because the concept of Green Supply Chain Management (GSCM) is a concept that aims to minimize the negative impact of an organization and its supply chain on the environment related to climate change, pollution and resources that are not too large. In order to support GSCM, it is necessary to evaluate the extent to which this concept is carried out by Culinary SMEs. By conducting this evaluation, it is hoped that the constraints and obstacles faced by SMEs in carrying out GSCM can be identified. For this reason, it is necessary to have support from related parties, in this case the government, to conduct socialization and counseling and assistance in implementing GSCM.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: SMEs always require dynamic capabilities for enhancing their performance, therefore, this research aimed to examine the influence of strategic agility and supply chain agility on SMEs’ performance. Moreover, it investigated the moderation of innovation capability in the relationship between strategic agility and SMEs’ performance. Furthermore, the moderating role of innovation capabilities was identified in the relationship between supply chain agility and SMEs’ performance. The data for the research was gathered from 398 respondents, and Smart pls was used for analysis. The results highlighted that strategic agility and supply chain agility significantly influence SMEs’ performance. In addition, innovation capability can moderate the relationship between strategic agility and SMEs’ performance. Whereas innovation capability does not moderate the relationship between supply chain agility and SMEs’ performance.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study is to analyze the relationship between eco-efficiency and sustainability performance, the relationship between eco-supply chain management and sustainability performance and analyze the mediating role of Eco-Supply Chain Management on the relationship between eco-efficiency and sustainability performance. The study method is a quantitative survey which is executed through the partial least square structural equation model (SEM-PLS) with a statistical data processing tool, namely SmartPLS 4.0 software. Research data was obtained by distributing online questionnaires through social media designed using a Likert scale of 7. Respondents in this study were 590 SMEs owners in Java Island, Indonesia. The results of the study indicate that eco-efficiency had a positive and significant effect on sustainability performance, green supply chain management (GSCM) had a positive and significant effect on sustainability performance. GSCM also plays a full mediating role in the relationship between eco-efficiency and sustainability performance. This research is expected to be a source of reference for further research in discussing issues related to the implementation of eco-efficiency and GSCM.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Today's competition is among supply chains rather than enterprises as independent actors. Additionally, the success of the actors within the SC network, through the improvement of the global performance, depends on how well they handle the growing environmental problems. For this reason, much attention is given to the greening concept. This paper aims to investigate the Green Human Resource Management (GHRM) impact on Green Supply chain Management (GSCM) in a strategic sector, namely the pharmaceutical sector. Our interest to deal with this issue was aroused by the fact that there are no studies exploring the causality relationships in the pharmaceutical sector in Saudi Arabia. Based on deductive methodology, a questionnaire has been developed. A research sample included 109 pharmaceutical companies operating in KSA. The results highlight a significant impact of GHRM on GSCM practices. In other words, training and performance appraisal, recruitment, and eco-behavior-based rewards influence GSCM practices positively. Based on the results, the study provides new theoretical insights and practical suggestions.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this paper is to investigate potential links between Blockchain technology (BCT) and big data analytics (BDA) with supply chain risk management (SCRM) and supply chain performance (SCP) in the Jordanian Chemical and Cosmetic Industries Sector. Additionally, the paper tests a conceptual model that links SCRM to indirect effects. To test our proposition, data were collected from 364 employees working in Jordanian Chemical and Cosmetic Industries Sector. The data were analyzed using structural equation modeling with aid of the Lavaan R package. The results show that the influences of blockchain technology and big data analytics on supply chain performance do occur directly, and indirectly through the cascading of a supply chain risk management.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Businesses play an important role in the economy in most countries. Businesses contribute to increased productivity, output and jobs for the economy. Therefore, governments of countries always create favorable business environments to help businesses operate more efficiently, and thereby contribute to the economy. Transforming the industrial revolution 4.0 has brought businesses certain benefits to operations, improving productivity and efficiency. Using data in real estate businesses, through regression analysis, the research results confirm the technology factor has not yet affected the financial performance of enterprises, which can show that businesses need enough time to absorb technology in production activities to have a change in its output. In addition, there exists the negative relationship of leverage in the business and financial performance. Or it can also be confirmed that enterprises that choose their own capital are often more effective than enterprises that choose capital from loans and external financing. The study also confirms that enterprises with the ability to manage total asset turnover have higher financial efficiency. However, the research shows that interest rates have a negative effect on business operations, businesses with high interest rates have a negative effect on business operations, and vice versa.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study investigates how Total Quality Management (TQM) influences the quality of Health care services in Jordan. To test this relationship, a survey was distributed to 220 employees working at different Jordanian hospitals. The results show significant and positive association between all TQM dimensions (customer focus, top management support, fact-based decision making, employees' involvement, and continuous improvement) and the quality of health care services in Jordan. The study concludes by emphasizing the importance of TQM in enhancing the quality of health care service and recommends hospitals ‘management and policy makers to adopt and integrate various TQM practices into the Jordanian health sector.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study was to determine the effect of supply chain integration capabilities on operational performance by mediating green supply chain management in manufacturing companies. This research method is quantitative and the sampling method in this study uses probability sampling. The primary data is obtained by distributing 490 online questionnaires to manufacturing companies. Validity and reliability testing were carried out using Structural Equation Modeling Partial Least Square (SEM-PLS) and data processing was accomplished using SmartPLS. The findings in this study found that supply chain integration capabilities had a direct positive and significant effect on operational performance while supply chain integration capabilities had a positive and significant effect on green supply chain management. In addition, green supply chain management had a direct positive and significant effect on operational performance. The ability of supply chain integration also maintained a positive and significant effect on operational performance mediated by green supply chain management.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Palm oil commodity in Indonesia is the cash crop for smallholder farmers especially in the dry land area. This smallholder has contributed to produce Crude Palm Oil (CPO) about more than 40 percent in the supply chain. This study is aimed to identify downstream and upstream in the line of CPO palm oil. Secondly, is to know the role of the actors in the CPO supply chain and its traceability. This study employed the traceability method of networking of CPO supply chain in Southeast Sulawesi. Indonesia. Two research sites were conducted as the implementation of survey, observation, interviews and Focus Group Discussion (FGD). The respondents have chosen from the downstream to upstream of the CPO supply chain. Independent farmers, middlemen, delivery order, and Fruit Fresh Bunches (FFB) mills to produce CPO have been interviewed as the key informant of this research. Traceability study shows that the main source of FFB came from the core of PT. Damai Jaya Lestari both in the research site, plasma, and independent farmer. In North Konawe, the downstream line that farmers sell the FFB to the middlemen then they bring to the agency who has the delivery order from the CPO mills. Meanwhile, in Kolaka District, Independent farmers sold the FFB to the agency who has the contract with the PT. Damai Jaya Lestari in Plasma Village, Poliggona Sub District. In terms of the green economy, waste such empty bunches were limited access for farmers who wanted to proceed with the waste for organic fertilizer and feeding cows. The role and the traceability study show that independent farmers have no access to utilize the waste of empty bunches, no protection from the Damai Jaya Lestari as the CPO mills, and have no institutional farmers as the farmers group.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study examines the effect of tax disputes on firm value with industry profiles as a moderator. The population of this study is non-financial companies that are listed on the Indonesia Stock Exchange and disclosed tax disputes during the 2014-2019 period. The purposive sampling technique was applied, and 292 observations were obtained. A mixed-method approach is used in this study. First, a panel data regression analysis was performed using a tool called EViews 12. Second, to deepen the empirical nature of this research, and with the results of the panel data regression analysis having already been obtained, tax consultants who have legal power of attorney at the tax court were invited to a focus group discussion (FGD) that was held in Bali. The results of this study find that tax disputes have a negative effect on firm value. This study also demonstrates that an industry having a high profile weakens the negative effect of tax disputes on firm value. The research findings provide an understanding of tax disputes, firm values, and industry profiles within the framework of signaling theory and legitimacy theory. The limitation of this research is that it does not discuss typical tax dispute cases (whether material disputes or judicial disputes) due to data limitations.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Pharmaceutical distribution companies or also known as Pharmaceutical Drug Wholesalers (PBF) play a significant role in the distribution of pharmaceutical products in Indonesia. Without the role of PBF, the drug will not reach the patients from the manufacturer. The PBF appointed by the manufacturer to distribute the product, has operational performance targets that must be achieved. However, like other businesses, PBF operational performance is also affected by external factors, such as the COVID-19 pandemic, government regulations and competition intensity. The impact of internal factors such as limited company resources is also investigated in this research. This research tries to explore the impact of external factors, those are: the pandemic of COVID-19, government regulations, competition intensity and internal factors that are the company's limited resources to PBF operational performance. Sales strategy is also used as mediating variables from external and internal factors to operational performance, thus operational control as moderating variable from sales strategy to operational performance respectively. Data collection was obtained by questionnaires and interviews with 44 PBF operational leaders in Bali, Indonesia. Data analyzing using SmartPLS 3.0. The COVID-19 pandemic, government regulations, competition intensity and company’s limited resources have a negative impact on the company's operational performance. Sales strategy serves as a mediating variable from external and internal factors to operational performance. Operational control plays a significant role in moderating sales strategy and the performance of operational. The theoretical implication of this research is to enhance The Contingency Theory, which claims that the business environment, strategy, and control are three major contingency elements that are linked. The findings of this study also strengthen the concept of Transaction Cost Theory, which states that the relationship between the parties in a transaction is associated with rights and obligations that are poured into a very detailed agreement. The operational performance required by the principal to PBF is also included in the agreement and PBF should strive to achieve that operational performance.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In the last two decades due to fast enhancing technology tools such as Radio frequency identification (RFID), which plays a crucial role in enhancing the ability of many firms to obtain a wide array of information about the site and features of any entity that can be physically tagged and wirelessly scanned within certain technical limitations. Furthermore, RFID technology can be adopted and implemented in a range of diverse functions, duties, and business-to-business systems (B2B) along the value chain, including services, intra-business logistics activities, as well as marketing and after-sales service applications. In total, 26 semi-structured interviews were involved in this study; several interviews were applied with senior, production, operations, facilitation, distribution, logistics, and warehouses managers, senior 3PLs provider managers, and supervisors and warehouses men from Alkasih and five 3PLs providers in Jordan country. Our forecast results for the third-party logistic providers' sample have shown an enormous growth that would reach 38.5% by 2030. Therefore, we have proposed RFID as a business process reengineering technique to mitigate the coming growth instead of expansion that would cost a huge amount of money due to land high costs. Moreover, we have noticed through our visits that the space utilization and warehouse capacity are very high and most of the warehouses are seeking expansion or employing additional operators to handle the current growth.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Implementing sustainable and smart supply chain practices have a great impact on the performance of an organization. In today’s globalized and highly industrialized world, sustainability is recognized as one of the highest priorities of all organizations. Evolution of internet-based technologies, digital platforms and big data analytics have paved the way for redesigning supply chains to be smart, agile, and resilient. Therefore, the implementation of practices related to these two concepts is found to improve the supply chain related organizational performance. This research aims to investigate empirically the impact of these two practices on improving the supply chain organizational performance in the Small and Medium Enterprises (SMEs) of India. This research considered the dimensions and the variables related to sustainable supply chain and smart supply chain practices in SMEs in India which were not considered in research contributions prior to this. Therefore, this research becomes a unique contribution to the existing body of knowledge. Empirical analysis was carried out on data from 92 SMEs from Telangana State in India, collected using a questionnaire. The directory of SMEs of Government of Telanagana, India was used to select the cluster sample of SMEs as respondents, based on a criterion using exploratory research methodology. SPSS software was used to test the model. Regression and ANOVA were used for this purpose. Findings of this research reveal significant influence of sustainable and smart supply chain (SC) practices on improving SC organizational performance. Additionally, individually each of these practices also have a direct influence on the performance of SMEs. Obtaining responses from the representatives of SMEs was a challenge and limitation of this research while expanding the scope of this research to different geographical regions and clusters will be a topic for further research. The outcomes and results of this research provide significant contribution to the existing body of knowledge by filling the gaps and value-adding to the researchers, academicians, students, policy makers and industry practitioners.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to examine the supply chain management perspective of subjective norms, attitude, perceived behavioral control, and intention on e-waste recycling behavior, and the mediating role of intention in the relationship between the factors of extended theory of planned behavior and e-waste recycling behavior. The research sample was students at some universities in Jakarta, Indonesia with data collected through an online questionnaire. The results of the analysis show that subjective norms, attitudes, perceived behavioral control, and intentions have significant effects on e-waste recycling behavior. In addition, intention can mediate the relationship between attitude and perceived behavioral control on e-waste recycling behavior. The implication highlighted the importance of the role of subjective norms, attitude, perceived behavioral control, and intention in influencing one's e-waste recycling behavior. Therefore, public awareness can pay attention to the factors of extended theory of planned behavior in helping to increase the awareness of e-waste recycling. From a theoretical point of view, the findings show that the Theory of Planned Behavior is a useful theoretical framework for understanding the behavior of e-waste recycling. Practically speaking, significant findings about the role of subjective norms, attitudes, perceived behavioral controls, and intentions in influencing e-waste recycling behavior can inform policies and programs aimed at promoting more responsible e-waste management.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to analyze the influence of supply chain policies, logistical capabilities, on logistical integration and competitive advantage in SMEs in Indonesia. The measurement method uses structural equation modeling (SEM) analysis using SmartPLS 4.0 software to analyze the influence of supply chain policies, logistical capabilities, on logistics integration and competitive advantage. The research data was obtained from distributing online questionnaires via social media. The questionnaire was designed using a Likert scale of 7. The respondents used in this study were SMEs owners who were determined through simple random sampling. The online questionnaire was distributed to 490 UKM owners. The stages of data analysis are validity test, reliability test and significance test or hypothesis test. Based on the results of data processing carried out, it was found that supply chain policy has a positive effect on logistical integration, logistics capability has a positive effect on logistics integration, supply chain policy has a positive effect on competitive advantage, logistics capability has a positive effect on competitive advantage, logistics integration has a positive effect on competitive advantage competitive. The novelty of this research is the relationship model of logistics capability and supply chain policy on logistics integration and competitive advantage in SMEs organizations. The theoretical implication of this research is to support previous theories that logistics capability and supply chain policy play a role in encouraging increased logistics integration and encouraging increased competitive advantage in SMEs organizations. The practical implication of this research is the management of SMEs to implement logistics capability and create and implement supply chain policies to encourage increased logistics integration so that it will increase competitive advantage.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The research paper investigates the relationship between financial technology (FinTech) adoption, financial satisfaction, and financial performance among consumers in Jordan. The study uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data collected from a sample of 500 SMEs in Jordan. The results of the study suggest that FinTech adoption positively affects financial performance, while financial satisfaction mediates the relationship between FinTech adoption and financial performance. The study also found that financial satisfaction has a significant impact on financial performance, suggesting that customers who are satisfied with their financial situation are more likely to achieve better financial performance. In conclusion, the study provides valuable insights into the role of financial satisfaction as a mediator in the relationship between FinTech adoption and financial performance, highlighting the importance of understanding the factors that influence customer satisfaction and the adoption of FinTech services in the financial industry. These findings have implications for financial service providers and policymakers in Jordan, as well as in other countries with similar economic and social conditions, where the adoption of FinTech is rapidly increasing.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This research aims to analyze the impact of supply chain during the Covid-19 pandemic. The study examines the integration of trust with supply chain capability and application on supply chain performance. The novelty in this research is to find out the effects of supply chain applications on supply chain performance with supply chain capability as a mediator. The research location is in East Java while sampling from mini market in cities and regencies includes Surabaya, Malang, Jember, Sumenep, Madiun and Sidoarjo. The sample size in this study consists of 240 respondents. Respondent criteria are minimarket employees who have worked for at least two years. The technique for analyzing data uses the SEM-PLS program. The results indicate that trust suppliers influence supply chain performance meaning that supplier trust for raw material supply companies must be maintained and both parties must have a good relationship with evidence of commitment and mutual trust. Second, supply chain capability also influences supply chain performance and the ability of suppliers to buyers must be maintained. Third, the relationship between supply chain application variables and supply chain performance is also positive and significant. Therefore, cooperation that can be relied upon must still be maintained together. Fourth, there is the influence of supply chain application on supply chain capability, and based on the test results the effect is very dominant, so that the variable supply chain application is the superiority of the results of this study. Fifth, there is a positive and significant indirect effect of SCA variable on SCP through SCC as mediation.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Companies utilize competitive advantage as a tool to assist them gain more value for their products at a cheaper cost without sacrificing quality to provide greater features and services. Companies and services must use cybersecurity tools, training, and risk management strategies, as well as regularly upgrade systems as technology changes and evolves, to secure organizations, employees, and individuals. As a result, with the mediating function of cybersecurity, this study clarified the influence of strategic intelligence and asset management on boosting competitive advantage. A questionnaire was designed, and 300 questionnaires were collected out of 350 distributed to respondents working in Jordanian telecom companies. The study found a positive impact of both strategic intelligence and asset management on enhancing competitive advantage through the presence of the mediating role of cybersecurity.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This article aims to conceptualize and examine the influence of top management green commitment and green intellectual capital on sustainable business performance of Thailand's thrift and credit cooperatives. Data were collected from a sample of 319 top and middle managers and full-time employees of Thailand's thrift and credit cooperatives and analyzed using Structural Equation Model (SEM). The study's findings demonstrated that top management green commitment and green intellectual capital have a positive influence on sustainable business performance. Top management green commitment and green intellectual capital also have a positive influence on green human resource management. Furthermore, green human resource management has a positive influence on sustainable business performance. Additionally, the novelty of this study is the contribution of green intellectual capital as an intangible resource for organizations integrated with top management green commitment through green human resource management practice to drive an operation in achieving sustainable business performance and a competitive advantage for future researchers. All business sectors can implement this strategy in operation, which may improve their cleaner production and service capacities.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to model the relationship between business intelligence (BI), supply chain integration (SCI), and firm performance in Jordanian small and medium-sized enterprises (SMEs) using structural equation modeling (SEM). The study utilizes a sample of 400 SMEs from different sectors in Jordan to investigate the hypothesized relationships between the constructs. The results show that BI positively influences SCI and firm performance in Jordanian SMEs. Moreover, SCI was found to mediate the relationship between BI and firm performance. The study also found that the impact of BI on firm performance is fully mediated by SCI, suggesting that SCI plays a crucial role in enhancing firm performance in the context of Jordanian SMEs. The study makes several significant contributions to the literature on supply chain management and business intelligence in the context of SMEs. First, it provides empirical evidence of the positive impact of BI on SCI and firm performance. Second, it sheds light on the mediating role of SCI in the relationship between BI and firm performance. Third, the study contributes to the limited literature on supply chain management and business intelligence in the context of Jordanian SMEs. The findings of this study have practical implications for managers of SMEs in Jordan. They highlight the importance of investing in BI tools and strategies to enhance SCI and firm performance. Additionally, the study suggests that managers should focus on improving their firms' SCI practices to fully exploit the benefits of BI and improve their overall performance. Overall, this study provides new insights into the relationship between BI, SCI, and firm performance in the context of Jordanian SMEs. The study's findings can guide policymakers, researchers, and practitioners in developing and implementing effective strategies to improve supply chain management and business intelligence practices in SMEs, particularly in emerging markets such as Jordan.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The study aimed to examine the influence of market orientation on SMEs’ performance with the mediating effect of supply chain agility and moderation of innovation capabilities. The data for the study were gathered from the manufacturing SMEs operating in major cities of Jordan. The questionnaire was distributed online to gather the maximum responses from managers of SMEs. The collected data were examined by using Smart Pls. The results highlighted that market orientation not only influences the SMEs’ performance, but it also helps them in developing supply chain agility.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: There are several environmental issues that are in the spotlight globally, including: global warming, depletion of the ozone layer, the greenhouse effect, and acid rain. This problem is a concern and needs serious action for human survival. Supply chain activities are suspected of contributing to environmental damage. The purpose of this study is to analyze the effect of Green Supply Chain Management on competitiveness, the effect of Green Supply Chain Management on Performance and the effect of competitiveness on Performance. The study used quantitative methods and research data were obtained using online questionnaires distributed via social media. The research respondents were managers of manufacturing companies in Indonesia and the number of samples used was 540 respondents who were determined using a purposive sampling technique. Data analysis in this study used Structural Equation Modeling (SEM) and software used for data processing by SmartPLS. The results showed that Green Supply Chain Management had a positive and significant effect on competitiveness, Green Supply Chain Management did not have any positive and significant effect on Performance and competitiveness had a positive and significant effect on Performance.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study has tried to investigate the impact of knowledge sharing quality on E-supply chain management, with the mediating effect of E-trust. To attain the research purposes, a quantitative approach of research was applied. The needed data was collected from a sample consisting of 281 managers of Fast-Moving Consumer Goods (FMCG) companies in Jordan. A questionnaire was utilized to collect the data. Appropriate statistical analyses were conducted such as scale reliability and validity by using IBM SPSS 21 software. Structural model and hypothesis testing using AMOS software were then utilized. The results have shown that knowledge sharing quality with its main dimensions (usefulness, timeliness, accuracy, and relevance) has positive significant impacts on E-supply chain management. Besides that, E-trust has revealed a significant mediating impact between the studied independent and dependent factors. Other complementary future studies related to the practices of E-supply chain management practices, quality of knowledge sharing, and E-trust in other Jordanian organizations were also proposed.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study represents a survey data of 466 community-based tourism establishments in the northern provinces of Vietnam such as, Yen Bai, Ha Giang, Tuyen Quang etc., with strongly developed community-based tourism activities based on the technology acceptance model (TAM). The results show that perceived ease of use of e-commerce has a positive and strong impact compared to perceived effectiveness of e-commerce on the intention to apply e-commerce to marketing communication activities in the supply chain of community-based tourism in Vietnam. In addition, if community-based tourism businesses perceive themselves as being modern, it will positively affect the perception of the ease of use and effectiveness of e-commerce, thereby indirectly bringing about a positive impact on the intention to apply e-commerce. Conversely, if they perceive themselves being traditional, it will negatively affect this relationship. Accordingly, this study helps provide practical evidence for promoting the application of e-commerce in tourism in remote, economically difficult areas in Vietnam and elsewhere. Nonetheless, the study remains limited when it has not been done a multi-group analysis to consider different influences of the factors of region, destination characteristics, type of tourism on intention to apply e-commerce for marketing communication activities in community-based tourism establishments.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study is to investigate the impact of supply chain management strategies and management accounting practices on a firm's growth. A conceptual model was designed and two hypotheses were developed. This study is a survey-based methodology in Yemen. It used a simple random sampling technique to collect data from the companies. A final sample of 74 usable surveys were returned from various industries. The OLS regression results showed that supply chain management strategies and management accounting practices impact positively on a firm's growth. The results reported by this study can be valuable for companies’ managements, academicians, accountants, and supply chain practitioners to deeply understand the extent to which supply chain management strategies and management accounting practices influence a firm's growth.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper addresses the sustainable closed-loop supply chain (SCLSC) design problem regarding selecting a supplier under total quantity discount with demand uncertainty and logistic flow uncertainty. The proposed model considers the three pillars of sustainability: the economic, environmental, and social realms. The model deals with the costs incurred by products-related manufacturing and minimizes the carbon dioxide emissions resulting from different manufacturing processes, as well as the attendant rate of injuries among the workers. Python edition 2019-07 software with the SCIPY solver was used to solve the model, using a sequential least squares programming algorithm (SLSQP) to obtain optimal solutions. A numerical study was conducted to validate the model. A sensitivity analysis was conducted to address the effects of both types of uncertainty on the optimal solution. It was found that the effect of a high rate of demand uncertainty is more severe than the effect of the uncertainty of the flow logistics in the reverse direction since the former generated a lower value of the optimal solution than the worst-case scenario generated by the uncertainty budget. Moreover, the higher the weight of environmental and social objectives, the higher the proportion of recycled products from the total production. This study proposes a robust optimization model for an SCLSC that considers two types of uncertainty: the uncertainty budget that is used for the logistics flow in the reverse direction for refurbished and redesigned products and the box of uncertainty that is used to address the demand uncertainty.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study was to determine and analyze the effect of accessibility, tourism governance, and information technology on competitive advantage mediated by supply chain management at tourist destinations in Central Sulawesi Province. The research was conducted using a quantitative approach. A total of 205 respondents were used as a simple sampling technique. The data analysis technique used was Structural Equation Modeling (SEM) with Partial Least Square with the help of SmartPLS software. The results of this study indicate that accessibility, tourism governance, and information technology had positive effects on supply chain management and competitive advantage. Furthermore, supply chain management was able to mediate the effect of accessibility, tourism governance, and information technology on competitive advantage. This would practically imply that tourist attraction with easy access is more likely to increase the capability of supply chain management and competitive advantage.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This research attempts to investigate the technological, organizational, and environmental aspects that impact the banking industry's use of business intelligence (BI). In addition, the present research aims to quantify the effect of business intelligence adoption on bank performance to contribute to the current understanding of business intelligence adoption. Upon the completion of the sample verification procedure, 232 samples are collected. Throughout the research investigation, the SEM software is used to process all the acquired data. The study's findings indicate that TOE had a direct and beneficial effect on the adoption of BI systems by banks. Based on the results of the study, the researchers believe that decision-maker and managers would define all activities, responsibilities, and work processes using business intelligence platforms in order to increase their organization's versatility and performance.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This research aims to identify the factors, including service quality, corporate Image, and perceived Value, that contribute to Mass Rapid Transit Jakarta's customer satisfaction. Mass Rapid Transit is a mass transportation that has become necessary due to the prevalence of private automobiles in Jakarta. This study employs a descriptive quantitative methodology using a survey of 165 Mass Rapid Transit passenger respondents and descriptive statistical analysis and modeling with the Structural Equation Modeling-Partial Least Square. The results showed that the Quality of Service has a positive effect on passenger satisfaction, the corporate image does not affect passenger satisfaction, the perceived value has a positive contribution to passenger satisfaction, and the Quality of Service has a positive effect on the perceived value. Furthermore, the corporate image positively contributes to perceived value, service quality positively affects customer satisfaction mediated by perceived values, and the corporate image does not affect passenger satisfaction mediated by perceived value. Therefore, mass Rapid Transit Jakarta needs to make various innovations to improve service quality mediated by service quality dimensions that refer to service quality. In addition, the human capital of service officers at Mass Rapid Transit Jakarta needs to be improved in terms of Quality and competency so that passengers' opinions of the service staff are more favorable, increasing both perceived value and customer satisfaction.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In an era of challenging business and increasingly fierce competition, the company (business) reputation has become an increasingly valuable and vital asset. To maintain a good reputation, this study aims to explain what internal factors affect the business reputation and test the consistency of agency theory as a solution in explaining the influence of internal factors such as sustainability, millennial director, financial distress, board of commissioners, and company size on business reputation. The research used the power of panel data analysis, complemented by advanced statistical techniques such as Robust, Fixed Effects, Ordinary Least Square Regression, and Random Effects. This method is executed using Stata software, which offers incredible flexibility to seamlessly connect theoretical concepts and empirical data related to research variables. Results of this research show that sustainability and a board of commissioners are not able to have a significant influence on the business reputation; millennial directors and financial distress have a negative influence on the business reputation, while the company size has a significant positive effect on the business reputation. This research makes a valuable contribution to the company's management in considering important factors that can affect the business reputation, as well as taking appropriate steps to maintain and improve its reputation amid increasingly fierce business competition.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study investigates the impact of cloud-based supply chain management on organizational agility, using a Structural Equation Modeling (SEM) approach. The research is motivated by the growing importance of cloud computing in supply chain management and the need for empirical studies that assess its benefits and challenges. Drawing on a survey of 200 supply chain managers from various industries, we develop and test a theoretical model that explores the relationships between cloud adoption and organizational agility. Hypotheses for the study are tested using the structural equation model. According to the study, Cloud-based SCM has a statistically significant effect on agility and flexibility. The findings have important practical and theoretical implications and provide insights that can help managers and practitioners make informed decisions regarding the implementation of cloud-based SCM solutions and the development of strategies that enhance supply chain agility and competitiveness.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The subject of patient safety culture has attracted international interest. However, implementing these patient safety policies and practices is not easy, as significant challenges remain. This study analyzes the influence of clinical leadership effectiveness on patient safety culture by distributing questionnaires to 237 nurses in Hospital “X” in West Nusa Tenggara. Structural Equation Modeling (SEM) based on Partial Least Square (PLS) was used for data analysis and knowledge management was placed as a mediating variable in this study. It was found that the effectiveness of clinical leadership has a significant effect on patient safety culture. Thus, this study opens the scope of clinical leadership research in hospitals by exploring the effectiveness of leadership on patient safety culture. The role of clinical leaders in creating a patient safety culture with the mediation of knowledge management was also examined.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Global competition and economic globalization are forcing countries' governments to devise encouragement support programs and formulate exporting policies to help SMEs export, compete, and survive in foreign markets. This study examines the mediating role of national export support and encouragement programs (NESEPs) in clarifying the impact of determinants of market environment information on the SMEs' export financial performance (EXFP) and SMEs' export strategic performance (EXSP) based on a resource-based view, which helps understand novel holistic relationships between them. Data from 106 exporting SME firms working in the Kingdom of Saudi Arabia were collected using an online questionnaire survey. Regression path analysis from structural equation modeling was used to test the study's model relationships. The most important positive findings that emerged from this study are: Determinants of market information acquisition (DMIA) will positively influence SMEs' EXFP and NESEP. Determinants of market information dissemination (DMID) will positively influence SMEs' EXSP. Determinants of market information responsiveness (DMIR) will positively influence NESEP. NESEP will positively mediate the effect of DMIA and DMIR on SMEs' EXSP. The study’s theoretical and social implications and limitations are discussed in the concluding sections. Furthermore, directions for future research are provided.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The present study examines the faculty staff’s socio-demographic factors (i.e., gender, academic ranking, and experience) as moderating variables on the relationship between the four interrelated factors (organizational, individual, technological, and client engagement) and their productivity (performance) during the Covid‐19 pandemic. A conceptual framework was developed by integrating several relevant studies in the field of Work from Home (WFH) productivity. To end this, we involved (n=388) academic staff working from home during the Covid-19 crisis to test the hypotheses in the higher education context. The findings showed that the academics’ WFH productivity was significantly associated with the four interrelated factors (organizational, individual, technological, and client-related factors) either collectively or individually, and the most important one was the individual-related factors. The moderation analysis reveals that the effect of the socio-demographic characteristics (gender, academic ranking, and experience) on WFH productivity was varied. Surprisingly, the study findings provided evidence for the first time that the client’s engagement (student) factor, which has not been studied before, was found as one of the main determinant factors of WFH productivity during the Covid-19 crisis.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study is to study the effect of market orientation and authenticity on innovation capability both directly and moderated by paradox mindset, organizational level. We also study the effect of motivation, individual level, on innovation capability both directly and moderated by a paradox mindset. The hypotheses proposed in this study are empirically tested using data from 580 respondents and 180 Batik SME organizations in Indonesia. To analyze the data, multilevel analysis with MPlus software is used. The results show that in a cross-level relationship, artisan motivation had a positive effect on innovation capability, and paradox mindset significantly moderated the relationship between market orientation and innovation capability. In addition, the authors also found a significant effect of authenticity on innovation capability. The study uses multilevel analysis to evaluate the mechanism of influence of artisan motivation (bottom-up) on innovation capability, and the moderating effect of paradox mindset in the Indonesian batik industry.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The aim of this study is to test the influence of the board's gender diversity on firm value through sustainability report disclosure. The research also examines the effect of industry profile in moderating the board's gender diversity relationship with sustainability report disclosure and the moderation of sustainable investment practices in the relationship between sustainability report disclosure and firm value. The testing uses panel data regression to analyze 306 sample data from non-financial companies listed on the Indonesia Stock Exchange that comply with the sample selection criteria. The research findings prove that board gender diversity is able to increase firm value because investors view the presence of female board members as reflecting a good corporate governance mechanism. This research also proves that the presence of women board members reduces the level of sustainability report disclosure. The effect of board gender diversity on sustainability report disclosure is reduced in high-profile companies. High-profile companies experience strong pressure to make disclosures of activities in which environmental and social impacts are transparent. Conversely, this study cannot demonstrate a mediating role of sustainability report disclosure on the effect of board gender diversity on increasing firm value. The interaction effect of sustainable investment practices is also not significant in this study. The research findings provide an understanding of board gender diversity, sustainability report disclosure, and firm value within the multi-theoretical framework of agency theory, stakeholder theory, and social role theory.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Micro, small, and medium-sized enterprises (MSMEs) are important in driving a country’s economy and cover the entire manufacturing sector. Therefore, entrepreneurs with specific characteristics are needed for MSMEs to be successful. This study analyzed the exploratory components of entrepreneur characteristics in sustainably successful MSMEs. Data from interviewing 500 entrepreneurs who successfully operated MSMEs were analyzed using descriptive, referential, and multivariate statistics. Analysis of the entrepreneur characteristics’ exploratory components revealed that their Kaiser-Meyer-Olkin index was 0.969, and eigenvalues after axis rotation were 6.545–8.899. Four components were extracted: leadership, personality, management skills, and morality/ethics. Entrepreneurs’ characteristics in sustainably successful MSMEs include the ability to prioritize tasks appropriately, punctuality, people management skills, consideration of non-violation of rights, and non-imitation of others.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The company seeks the role of internal function and external partnership to eliminate or reduce the waste generated and its impact on the environment. Internally, Top management needs to commit and actively increase the participation of employees in implementing total quality management and production waste management to enhance business performance. This study surveyed the companies engaged in the industry sector producing finished products while generating waste in the production process. Data collection is carried out using online questionnaires through Google Forms with data analysis using PLS software. One hundred and thirty-six (136) manufacturing companies located in East Java, Indonesia. The results of the data analysis indicated that top management commitment significantly influences firm performance, employee empowerment, and total quality management. Employee empowerment impacts total quality management and production waste management. Total quality management positively influences production waste management and firm performance. In addition, production waste management significantly impacts the firm performance. In addition, top management commitment indirectly affects firm performance through the mediating role of total quality management. However, the mediating effect of production waste management is insignificant in translating top management commitments to firm performance. The result provides a theoretical contribution to developing green supply chain practices and sustainability. Furthermore, the practical contribution provides insight for top management companies that production waste management can improve performance with high management commitment and employee empowerment.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to investigate and scrutinize the financial performance, represented by the Return on Asset (ROA), considering the mediating roles of Corporate Social Responsibility (CSR) and Sustainable Development Goals (SDGs). The sample selection method used purposive sampling, which used several criteria with the research object being the Mining industry listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2020-2021. The data were sourced from secondary materials derived from several mining companies. The research employed Structural Equation Modeling (SEM) for data analysis. The results of the study indicate that: (1) CSR has a significant positive effect on SDGs; (2) SDGs have a significant positive effect on financial performance; (3) CSR has a significant positive effect on financial performance; and (4) SDGs can mediate CSR and financial performance. Companies should consider enhancing their CSR disclosure, as it is positively related to SDG achievement and financial performance. Moreover, regulatory bodies may encourage firms to adopt SDGs as part of their CSR initiatives, which could lead to both societal and economic benefits.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)