Abstract: This research endeavors to dissect the intricate dynamics surrounding the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically examining the influence of logistics and distribution efficiency, with a nuanced emphasis on the mediating role played by supply chain dynamics. Employing a quantitative methodology, the study administered questionnaires to MSME owners or managers, employing linear regression and mediation analysis techniques for data interpretation. The findings of this study illuminate a positive influence of both logistics and distribution efficiency on supply chain dynamics, subsequently fostering the expansion of MSMEs. A noteworthy revelation is the discerning mediating effect of supply chain dynamics, acting as a pivotal link between the efficiency of logistics and distribution processes and the substantial growth of MSMEs. This underscores the paramount importance of supply chain dynamics as a fundamental catalyst for the sustainable development of MSMEs. The novelty of this research lies in its innovative mediation approach, shedding light on the internal mechanisms that intricately connect logistics and distribution efficiency to MSME expansion. By delving into these relationships, the study offers a fresh perspective on how MSMEs can strategically bolster their growth trajectories. The practical implications are substantial, suggesting that a concentrated effort on optimizing supply chain management could serve as a strategic linchpin for supporting the expansion and sustainability of MSMEs in Indonesia. This study contributes valuable insights to the ongoing discourse on MSME development, advocating for a holistic strategy that encompasses logistics, distribution efficiency, and supply chain dynamics to fortify the foundations of sustainable 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: The goal of this research is to test the mediating effect of product symbolism on the relationship between conspicuous consumption and social identity formation in the branded clothing sector of young adults. Young adults between the ages of 20-35 who wear branded clothes in Sri Lanka were considered the target population. The data was collected through a survey to find answers to the identified research questions through a quantitative approach. The Snowball sampling method was used as the sampling method for this study. The Sobel Test was carried out using an online calculator to measure the statistical significance of the mediation. The results showed that the effect of conspicuous consumption on social identity formation mediated through product symbolism could be judged as statistically significant. The findings can help with market segmentation and brand positioning. Knowing these symbolic value attachments to branded clothes, marketers can create their marketing mix strategies to provide solutions for self-image enhancement and sustainable competitive advantage from both consumer and company points of view.

	© 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: Formative policy evaluation is an assessment process carried out periodically during policy implementation to ensure that the policy is running according to the expected objectives. Consistency in development planning includes continuity and harmony between short-, medium- and long-term plans. A smooth supply chain refers to the effectiveness and efficiency of the flow of goods and services from producers to consumers. The level of community welfare is measured through economic, social and health indicators. This research aims to analyze the influence of formative policy evaluation and consistency of development planning on the smooth running of the supply chain and its implications for the level of community welfare in Kebumen. This research uses quantitative methods with survey techniques involving respondents from various related sectors in Kebumen. Data was collected through questionnaires and in-depth interviews, then analyzed using statistical methods to test the proposed hypotheses. The research results show that formative evaluation of policies and consistency of development planning have a positive and significant influence on the smooth running of the supply chain. Apart from that, a smooth supply chain has been proven to contribute significantly to increasing the level of welfare of the people of Kebumen. These findings underline the importance of continuous formative evaluation and consistent development planning to support supply chain efficiency and improve community welfare. The implication of this research is the need for the Kebumen regional government to strengthen policy evaluation mechanisms and maintain consistency in development planning to ensure a smooth supply chain which ultimately improves community welfare.

	© 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 investigated how data privacy practices may impact reverse logistics in the automotive engineering sector, particularly by examining whether environmental efficiency plays a mediating role. This research uses the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT) to understand how data privacy-driven processes support environmental practices and reverse logistics optimization. Primary research is done through structured questionnaires of automotive engineering professionals. The partial least squares structural equation modeling (PLS-SEM) approach tested the relationships amongst data privacy, environmental efficiency, and reverse logistics. However, the results further clarify how key intermediate outcomes, after all, improved environmental efficiency, affected by robust data privacy practices, may enhance reverse logistics processes. The nexus of data privacy and environmental efficiency highlights the critical need to embed respect for private sector information into logistics strategies that achieve superior business performance and also protect corporate sustainability. The findings suggested that environmental consequences must be considered in the flexibility of data-privacy measures with important strategic implications for firms operating in a complex and more environmentally conscious market. This study makes a novel contribution to the extant literature by empirically detecting how environmental efficiency mediates data privacy practices and reverse logistics. These findings will be useful for industry practitioners to use data privacy to enable sustainable logistics management of business operations within automotive engineering.

	© 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 aims to examine the role of supply chain strategy on eco-friendly commodity products and competitive advantage to improve financial performance of plastic recycling industries, export commitments and circular economic regulations as an intervening variable to see whether it will be better. This research involved a saturated sample of 176 employees in plastic recycle industries. Quantitative analysis was carried out through a survey approach using questionnaires and the Smart-PLS model structural analysis method. The interesting finding of this study is the eco-friendly commodity supply chain strategic and competitive advantage of plastic recycling products has a positive effect to improve financial performance. The circular economy regulation has a positive support also in this effect as well without any export commitment to the Indonesia plastic recycling industry. The importance of optimizing local resources in the eco-friendly commodities as recycling products to become a competitive advantage will be potentially in the export market.

	© 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 clarify the most important interconnected factors in the tourism sector “especially in hotels” that contribute to enhancing the interaction of current customers of hotels operating in tourism sector in light of the presence of the customer’s hotel experience as a moderator variable, through an empirical study on hotels, based on an analysis of the opinions of a sample of hotels customers in this sector. The study has been done depending on a questionnaire designed for this purpose and the study employs SmartPLS to analyze the data collected. The study found that the variables: employee efficiency, improving service quality, re-engineering business processes, and enhancing customer relationship management affect the business output generated by current customers of hotels, but the impact of these factors varies on the customers repurchase intention. The factor (Employee’s competencies- EC) has the greatest degree of correlation with an impact coefficient of (-0.227), while the lowest degree of correlation is for the factor (Reengineering business process- RBP) with an impact coefficient of (-0.034). By adopting the variable (CSE) as a moderator variable, the relationships between the independent factors and the dependent factor showed a significant change from the inverse relationship to the direct relationship. The study also showed, through the coefficient of determination (16.1%), that the selected independent factors can be developed either by expanding the sample or by selecting other simple factors or a composite of more than one factor. The moderator variable showed a negative effect on the relationship between the dependent factor (CR) and both factors (ERM and ISQ), while its effect was positive on the relationship between the dependent factor and the other independent factors (RBP and EC).

	© 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 direct impact of green marketing, green brands, green purchasing decisions, eco-label, and the theory of planned behavior on consumer behavior among women in Saudi Arabia, in addition to knowing the role of the theory of planned behavior as a moderating variable of the relationship between green marketing, green brands, green purchasing decisions, eco-label, and the theory of consumer behavior among women in Saudi Arabia. Questionnaires were distributed to 414 women in Saudi Arabia, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) for 377 valid questionnaires for analysis and hypothesis testing. This study evaluates a structural model to understand the impact of various factors on consumer behavior among Saudi women, focusing on environmental labels, green purchasing decisions, green brands, green marketing, and the Theory of Planned Behavior (TPB). The analysis confirms that environmental labels have a positive and significant effect on consumer behavior, supporting the hypothesis that they influence sustainable consumption. Conversely, green purchasing decisions, green brands, and green marketing do not show a statistically significant effect on consumer behavior, challenging assumptions that these factors alone drive sustainable choices. The TPB was found to moderate the impact of environmental labels and green brands but did not consistently influence consumer behavior or interact effectively with other factors like green purchasing decisions and green marketing. The study’s findings suggest that while environmental labels are crucial, green marketing and branding strategies need to be more comprehensive. Additionally, TPB's role as a moderator varies, indicating the need for context-specific approaches to understand and influence consumer behavior better. The study highlights the importance of tailored strategies and continued research to refine models and interventions for promoting sustainable consumption.

	© 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 quantitative study examined the relationships between privacy, trust and level of service quality, and customer satisfaction. Jordanian firm employees involved in CRM technology were the study samples. Data from 620 completed questionnaires were analyzed utilizing AMOS software version 23. The study hypotheses were tested through Structural Equation Modelling (SEM). The causal relationships among the study’s main variables were examined as well. Results showed a positive impact of trust, privacy, and level of service quality on customer satisfaction. Managers and practitioners could pursue this study results in their CRM systems implementation. Additionally, the relations between privacy, trust and level of service quality, and customer satisfaction could be examined further as these relations in CRM systems have not been adequately examined, especially in emergent industries of developing countries.

	© 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 aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

	© 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: Green Banking Practices (GBP) would help to anass.hamad@gmail.com achieve Banking Environmental Performance (BEP). Therefore, the present research aims to find this nexus in the Saudi banking sector by applying the mediating role of Banking Economic Sustainability (BES). For this purpose, primary data was collected from 356 employees of the banking sector in Saudi Arabia, and Structural Equation Modelling (SEM) is applied for hypothesis testing. The findings disclose that GBP improves both BEP and BES and also BES enhances BEP. Thus, BES moderated the relationship between GBP and BEP. The research recommends the Saudi banking sector to further adopt environmentally sustainable practices to achieve their economic sustainability and environmental performance. Thus, the Saudi banking sector could play its role in achieving environmental sustainability in Saudi Arabia by reducing energy consumption and pollution emissions from banking operations.

	© 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 development of Resources Based-View in 2021 states that the firm's value creation is influenced by unique resources. This research aims to explore the use of intangible resources in three main industrial sectors in Indonesia to create firm value. The research method begins with the mapping of resources that meet valuable, rare, imperfect imitability, and non-substitution, forming a research model. These internal resources are measured using the company's financial ratio. The research data is in the form of secondary data for the period 2012-2022 which is analyzed using the panel data regression method and robustness test. The results found that each industry has different resources to increase the firm value. Internal resources; Intangible assets, firm innovation and managerial ability can create firm value in the basic materials industry. Meanwhile, in the Consumer Noncyclicals industry, only managerial ability affects the firm's value. Meanwhile, intellectual capital is not able to create firm value in Indonesia. The research implies that physical resources are still the main factor in creating a competitive advantage to achieve sustainable corporate value in Indonesia. The theoretical contribution is that there are still other applications of the RBV concept to create firm 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: Innovation in the manufacturing industry is viewed as crucial due to its substantial effects on performance. This view has led researchers to evaluate the importance of different types of innovation within manufacturing companies. The influence of marketing innovation on product innovation and overall innovative performance is examined in the present study. The study also aims to explore the influence of product innovation on innovative performance and to analyze the mediating role of product innovation in the relationship between marketing innovation and innovative performance. Questionnaires were distributed to 384 managers from Palestinian manufacturing firms through convenience sampling. Structural equation modelling was employed as the data analysis tool. According to the study's findings, marketing innovation directly and positively impacts both product innovation and innovative performance, while product innovation positively influences innovative performance. Additionally, product innovation partially mediates the relationship between marketing innovation and innovative performance. This study is different from previous research as it focuses on the interrelationships between various dimensions of firms' innovation and performance. It adds to the literature on manufacturing performance by further validating the scales of innovation and performance. This approach could offer new insights into existing models of innovation and performance, crucial for success, by examining the interrelationships among organizational innovation dimensions, specifically marketing innovation, product innovation, and innovative performance, within the Palestinian manufacturing sector, which operates in a developing country facing conflict.

	© 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: With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.

	© 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: Despite the recognized importance of service quality in supply chain management, there has been limited research examining the interplay between digital leadership, service quality, and supply chain management. This study employs bibliometric analysis techniques to investigate how digital leadership influences service quality within the context of supply chain management. Utilizing VOSviewer v1.6.20, we analyzed 490 publications from the Web of Science database pertinent to this domain. Our findings reveal that advanced technologies, including digital leadership, IoT, AI, and blockchain, play a crucial role in modernizing supply chains, enhancing operational efficiency, and achieving environmental objectives. The study discusses the broader implications for both theoretical frameworks and practical applications in the field.

	© 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 investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.

	© 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)