The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and profitability while FD ratio had no effect on profitability.

The poverty becomes a serious problem because of the impact it causes. The factors that affect poverty are economic growth, low education, the limitation of natural resources, the limitation of employment opportunities, capital, and family burdens. All of these factors constitute a vicious circle in the problem of poverty. The problems studied are lag-1 investment, lag-2 investment, employment opportunities, and provincial minimum wages and their effects on the poverty rates in Riau Province, Indonesia. The fundamental problem faced by Riau Province today is the high level of poverty amidst government policies that have not met the expectations. The purpose of this study is to analyze government policies in order to reduce the poverty. The research method used was an explanatory study or hypothesis testing study that aims to explain and test hypotheses for the relationship among variables. The relationship described is a causal (cause-effect) relationship. The data were arranged in the form of time series during 1997-2018. The research model was formulated as a linear function based on the Nerlove's Partial Adjustment Model approach and was recursively analyzed using linear regression through the Ordinary Least Square (OLS) method. The findings of this research model are lag-1 investment, lag-2 investment, employment opportunities, and provincial minimum wages have a significant effect on the poverty rate in Riau Province.

The indicators of success in macro development can be measured from the economic growth, which is reflected in changes in the Gross Regional Domestic Product (GRDP). The factors which affect the economic growth are very complex. This study analyzes the economic growth and the factors that affect Sumatra island. The data used is panel data with descriptive analysis techniques and multiple linear regression. Based on the research results: Education, economic openness, road infrastructure, and investment have a positive and significant effect on economic growth and poverty and unemployment have a negative and significant effect on economic growth. Besides, the results of panel data explained that the openness of the economy to economic growth is very low, while the highest is education.

The aim of this research is to analyze the impact of coffee industry on economic growth of Vietnam. This research has used historic data for coffee production, consumption, exports, and coffee stock for Vietnam, thus this research has followed a quantitative design. The data in this research has been collected from the time period ranging from 1990 to 2018. There are several techniques that were applied in E-views such as descriptive statistics, bounds test, and autoregressive distributed lag model. The results of ARDL model indicate that in the short run coffee industry has an influence on the economic growth in Vietnam. It can be stated that for the short-run the null hypothesis is rejected stating that domestic consumption, exportable consumption, gross opening stock, and total coffee production have impacts over the gross domestic product (GDP) of Vietnam. The results of Bounds test show there is a significant impact of coffee industry on the economic growth of Vietnam in the long run as well.

One of the main goals of every individual or household is to achieve financial well-being. Previous research has shown that various factors influence financial well-being. This research aims to develop an integrated family financial welfare model by examining various factors that affect it. This study uses data of 1,158 households taken using an online survey. The data is analyzed using a structural equation model. The results show that financial experience, financial knowledge, financial status, and marital status directly affect financial well-being. Financial behavior significantly mediates the influence of financial behavior, financial knowledge, and locus of control on financial well-being. Furthermore, marital status strengthens the effect of financial knowledge on financial well-being, but it does not strengthen the effect of financial experience on financial well-being. This study suggests that the Government and financial authorities need to improve further the effectiveness of financial literacy and financial inclusion programs and campaign for a more frugal life among households to avoid financial difficulties.

The status process and the multiplicity occur in the economic environment in the Republic of Iraq within the organization of work for companies and change towards the best new types of special operations through accounting and administrative methods to reduce costs. The paper opted the decision on the use of outsourcing and defined comprehensive evaluation criteria for the effectiveness of outsourcing - the outsourcing factor (Fout), which takes into average values obtained for the estimates of relative parameters to be interpreted on the Harrington scale translated into a ten-point system. The authors rely data analyses of business processes based on a sample from one of the industrial companies operating in the Republic of Iraq, which is the State Company For Implementation (SCI), in the Republic of Iraq, in the demonstrated the need to transfer it to full outsourcing & partial outsourcing and actually execution. This has a positive impact on the company's main financial and economic indicators and increase their competitiveness in the market, which has been the focus of many research studies. The study itself brings a unique method in theory and practice, which can be used by other companies, to deduce the implications of business organization to decision makers who are seeking for the best types of new special operations, which contributes to raising its competitiveness in the market.

The study examines the effect of board size, frequency of board meetings and frequency of audit committee meetings on the market value of 11 Jordanian commercial banks as measured by Tobin’s Q. Random effect panel data regression is employed to test the study hypotheses. Results reveal that board size has a significant and negative effect on bank market value. Results also show that frequency of board meetings has no effect on bank value, while the frequency of audit committee meetings has a significant and positive effect on bank value. The results suggest that the argument of agency theory and resource independence theory towards the role of board and its committees in supporting firm value should be always combined with the appropriate size. Accordingly, one important implication of the study is that the selection of an appropriate number of board members and the prior effective preparation for their meetings are critical factors to enhance the value of banks in Jordan.

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency of their jobs. The aim of this study was to examine the effect of artificial intelligence technologies on audit evidence, from the point of view of certified auditors in information technology (IT) companies in Jordan. Descriptive research design was adopted in the study among 314 auditors. Structured questionnaire was used to obtain the information needed for the study. The findings of the study showed that expert system had a significant effect on the audit evidence. Neural network technology did not provide any significant effect on the audit evidence. The study recommended increased interest in artificial intelligence technologies by audit offices operating in Jordan because of its scientific importance in improving the collection of audit evidence.

The choice of capital structure has greatly contributed to the success of the firms in general and energy in particular. This study uses a sample data set of 250 energy firms over the period 2010-2019, and by using generalized least square (GLS) method to perform a survey. The main factors in this study include profitability, firm age, state shareholding and depreciation tax shield, etc. The study found that except firm growth, all factors including firm performance, age of firm, size of firm, asset structure, short-term solvency, and depreciation have significantly affected firm’s capital structure choice in the case of energy industry in a developing country. Furthermore, a positive effect was also found for size of firm and asset structure while a negative effect was detected for other factors such as firm performance, asset structure, firm age, short-term solvency, and depreciation. Through this research, we also conclude that the theory of pecking order, and the theory of representative cost are known as the basis for financial managers to build sound capital structures for businesses.