This research investigates how value chains mediate the relationship between innovation strategies and GCG to company performance. The research method used in this study uses an explanatory quantitative approach. The sample used in this study was 60 manufacturing companies in Indonesia. Each questionnaire represents a manufacturing company as a respondent in the survey. Primary data from survey distribution results that passed a validity and reliability test were used in this study. The data obtained were tested using Partial Least Square (PLS). The results show that the value chain acts as a mediator for the influence of innovation strategies and GCG on company performance.

The unintegrated use of information technology in the cockpit of Garuda aircraft was the electronic flight bag, with the application of the Garuda electronic flight manual and the Garuda electronic airway manual. This gap would cause potential negligence and delay in distributing paper documents or manuals to the aircraft of Garuda Indonesia Airline. It was necessary to study whether the use of Garuda electronic flight manual software and Garuda electronic airway manual could ease the duties of the Pilot on board the aircraft. This research aimed to know the influence of implementing the Garuda electronic flight manual and the Garuda electronic airway manual on flight safety by optimizing human resources. The study used the Path Analysis method. The samples of this research were 30 pilots as the users and processors of the Garuda electronic flight manual and the Garuda electronic airway manual. The study found that the variable of flight safety was directly influenced by the implementation of the Garuda electronic flight manual, the Garuda electronic airway manual, and the optimization of human resources. In addition, implementing the Garuda electronic flight manual and the Garuda electronic airway manual was the variable influencing flight safety at most.

The present study aims to assess and scrutinize the impact of market power and revenue diversification on the level of Non-Performing Loans (NPL), which serves as an indicator of banking stability, through profitability during the COVID-19 pandemic. The population of interest includes all non-Sharia commercial banking institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, resulting in a total of 264 observations. The data analysis was performed using panel data regression with the assistance of EViews version 10 software. The findings of this research reveal a direct positive and significant influence of market power and revenue diversification on bank profitability, as well as a direct negative and significant impact of market power, revenue diversification, and bank profitability on NPL. A noteworthy result derived from this study is the partial mediating role of profitability in the relationship between market power, revenue diversification, and NPL. Consequently, it is concluded that market power and revenue diversification play a pivotal role in enhancing profitability, mitigating credit risk, and ultimately improving banking stability. This study lends support to the non-structural approach of NEIO (New Empirical Industrial Organization), the Competition Fragility theory, and the Product Portfolio Theory. However, it is important to acknowledge the limitations of this research, such as the focus solely on non-Sharia banking institutions due to their distinct characteristics compared to conventional commercial banks, as well as data constraints.

Nowadays, the topic of preserving the environment and serving local communities is a hot issue. Hence, this study aims to explore how the green supply chain affects Jordan's pharmaceutical manufacturing industry's ability to compete globally. This study's research methodology is quantitative, descriptive, and cause-effect. Data was gathered from a sample of 124 managers selected randomly from a pool of 300 managers working in 10 out of 14 pharmaceutical manufacturing organizations. The study tool underwent evaluations for normality, validity, and reliability before the data were subjected to descriptive analysis and a correlation analysis was performed between variables. Finally, hypothesis testing was conducted through the application of multiple regression analysis. The findings show that green practices affect competitive strategy, where green operations were having the highest effect on competitive strategies, then green purchasing, and green selling, respectively. The study's conclusions show that the adoption of a green supply chain improves the competitiveness of the Jordanian pharmaceutical manufacturing sector. Accordingly, the study recommends that Jordanian pharmaceutical manufacturing companies should include green supply chain practices in their daily supply practices to increase the competitiveness of the organizations.

In today's rapidly changing and interconnected world, governments are aware that they need to adapt their operations to effectively navigate the complexities they face. To address these challenges and operate more efficiently, governments must forge partnerships, embrace innovation, demonstrate effective leadership, and, most importantly, cultivate a skilled workforce. Recognizing this need, this study focuses on examining the impact of Agile HRMS on organizational performance within the Dubai government. To investigate this relationship, a survey was conducted involving 107 employees from various government departments in Dubai. The results of the survey revealed significant and positive correlations between all the dimensions of Agile HRMS (namely, Agile talent acquisition, Agile employee engagement, and Agile learning and development) and organizational performance. These findings underscore the significance of adopting Agile HRMS approaches in enhancing the professional development and effectiveness of government operations. Therefore, it is recommended that policymakers within the government sector adopt and integrate Agile HRMS practices, as doing so can create an environment conducive to increased productivity and success across these organizations.

This research focuses on the moderating effect of culture on the relationships between KMS and other variables affecting KMS in the service industry. The effects of a number of variables on KMS were examined via analysis and hypothesis testing. These variables included culture; people; process; strategy; and technology. The results show that culture and people have a substantial impact on KMS's performance, emphasizing the need of cultivating a supportive company culture and empowering employees. Furthermore, strategy and technology were shown to be critical in allowing effective knowledge management practices in the service industry. The research also investigates the moderating impacts of culture on these linkages, demonstrating that culture modulates the impact of process, technology, and strategy on KMS. However, it was shown that the interplay between culture and people did not substantially alter the link between people and KMS. These results provide useful insights for firms looking to improve their knowledge management methods, underlining the need to take culture into account and aligning it with strategic goals and technology solutions. While the study adds to our understanding of knowledge management in the service industry, further research is needed to investigate other elements and situations. Overall, this research has practical significance for firms looking to enhance their knowledge management activities and overall organizational performance.

Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value. The descriptive-analytical approach was adopted, where content analysis of the financial reports published by 72 industrial companies listed on the Amman Stock Exchange during the period (2016-2022). The study found that the level of disclosure of non-financial items included the aspects of the board of directors, social responsibility, and community policy were high, which reached 56%, compared to the level of disclosure of financial items, which reached 43%. This indicates that companies pay more attention to disclosing non-financial items than financial items. In addition, the study indicated that companies with a high level of voluntary disclosure have a better market value compared to those companies that have not disclosed or have a lower level of disclosure. Moreover, increasing voluntary disclosure of strategic information, financial information, and non-financial information increases the market-to-book value, because voluntary disclosure enhances the information available to investors about shares, which in turn improves the market value.

This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.

The objective of this research is to examine the impact of sustainability reporting quality on firm value through investor recognition. This quantitative study investigates the relationship between sustainability reporting quality and firm value, focusing on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The sample size for this study was 320. The analysis employed a multivariate approach using a structural equation model (SEM) based on Partial Least Squares (PLS). The research findings demonstrate that the quality of sustainability reporting can increase firm value because investors view the quality of reporting as reflecting sustainable practices that have been implemented properly. Furthermore, the study confirms that sustainability reporting quality positively influences investor recognition. This research contributes empirically by highlighting the mediating role of investor recognition in the relationship between sustainability reporting quality and firm value. This study provides evidence that investor recognition of sustainability reporting quality contributes to an enhancement in firm value from an agency theory and signaling theory perspective.

This study investigates the relationship between integration, complexity, and operational performance in the industrial sector of Saudi Arabia. The sample comprised manufacturing firms in Saudi Arabia, and data were collected through the distribution of questionnaires. Supplier integration, customer integration and internal integration were examined as factors influencing operational performance, with supply chain complexity considered as a moderating variable. The findings highlight the positive impact of integration on operational performance in the Saudi Arabian industrial sector. The measurement scales used in the study demonstrated high reliability and internal consistency. Discriminant validity analysis confirmed the distinctiveness of the constructs. Structural model analysis revealed significant positive relationships between customer integration, internal integration, supplier integration, supply chain complexity and operational performance. The results emphasize the importance of fostering integration within and outside the organization to enhance operational performance. Furthermore, the moderating effect of supply chain complexity suggests that the relationship between integration and operational performance varies according to the complexity of the supply chain. Overall, this study contributes to the understanding of integration, complexity, and operational performance in the context of the Saudi Arabian industrial sector. The findings have practical implications for industrial companies, providing insights into strategies for improving operational performance through integration initiatives and consideration of the unique characteristics of the supply chain.