Hospitals may keep track of all financial transactions using an accounting system. It can produce thorough hospital reports that give management or other interested parties a clear set of information to help them raise the efficiency of the supply chain. Therefore, the goal of this study was to look into the role of the application of an accounting system (AS) in raising the efficiency of the supply chain (SC) in Jordanian hospitals. A questionnaire was used as the data collection method. The descriptive statistical analysis was carried out using SPSS. In addition, 134 employees from these hospitals took part in the survey, according to the results of this study, AS plays a significant role in developing and raising the efficiency of SC in Jordanian hospitals.

Recently, there have been a growing number of articles focusing on the benefits of adopting e-SCM systems and the value of such systems in supply chain performance. However, less academic research was devoted to understanding factors affecting the adoption intention of such systems. This study uses the technology, organization, and environment (TOE) framework to examine factors that affect the adoption of e-SCM systems in Jordan, where limited research has been conducted in this country. Through an online survey filled by 251 participants via the LinkedIn website, the study shows that perceived relative advantage, financial resources, employee competency, top management support, competitive pressures, and customer pressure positively impact the adoption intention of e-SCM systems. The findings confirm the association between variables embedded in the TOE framework and the adoption intention of innovative supply chain systems and solutions and support earlier findings. According to the study findings, e-SCM systems providers should focus on the relative advantage these systems offer to increase the likelihood of their adoption.

This research starts from a phenomenon that indicates that the competitive advantage of Small and Medium Enterprises (SMEs) in increasingly fierce business competition has not yet achieved in Sukabumi, Indonesia. This is indicated by the inefficiency of production costs felt by SMEs which are not capable of creating competitive prices and the difficulty of making unique products. The purpose of this study is to determine the magnitude of the influence of dimensional strategic plan-ning on the competitive advantage of SMEs. The results of the analysis and discussion are expected to find a concept regarding SME strategic planning. This study uses a quantitative approach, with an explanatory survey design that explains and describes the level of influence of strategic planning on the competitive advantage of SMEs in Sukabumi Regency, Indonesia. By using data analysis of Structural Equation Modeling (SEM), the results of the study indicate that there is a significant in-fluence of strategic planning on the competitive advantage of SMEs in Sukabumi, Indonesia. Strate-gic planning which consists of three dimensions, namely: the desires of external stakeholder, the company's internal encouragement, and the company's database, significantly influences the compet-itive advantage of SMEs. Of the three dimensions of strategic planning, the dimensions of external stakeholder have the highest influence, while the company's database have the lowest effect. These results practically imply for SMEs to increase the consideration of company database in preparing the SME strategic planning.

This study focused on the factors affecting the quality / outcome of online learning, which would eventually affect accounting students' perceptions of online learning in universities in Ho Chi Minh City in the age of Industry 4.0. The study used convenience-sampling method with sample size of 992 to collect information from accounting students who were taking online classes at Universities in Ho Chi Minh City on an irregular basis; then, the information was tested using Structural Equa-tion Modelling (SEM). The findings confirmed the appropriateness of the research model. All the information collected, analytical methods, and the results showed the direct relationship between service quality, information quality, system quality, IT skills, students' perceptions and students' awareness of Industry 4.0 with quality of online learning system. Based on the findings, accounting students' perceptions of online learning at universities in Ho Chi Minh City can be improved. Uni-versities in Ho Chi Minh City can use this result and other management methods to implement ef-fective online learning programs that are appropriate and effective for students in the Age of Indus-try 4.0.

On average, Guangxi experiences 2 severe tropical cyclone disasters yearly. A large number of disaster victims need governments at all levels to raise enough emergency supplies to carry out effective relief. However, there is no proper reserve center for tropical cyclone disaster storage and collection of emergency supplies in Guangxi, so it is urgent to choose a suitable location to build the Guangxi tropical cyclone disaster emergency supplies reserve center. The data of 16 severe tropical cyclone disasters and rescues in Guangxi from 2014 to 2021 were collected. An optimal location model of the emergency supplies reserve center for tropical cyclone disasters in Guangxi was established using the improved center of gravity method based on GIS. After four iterations of calculation, the longitude and latitude coordinate S5(108.64, 21.98) were used as a suitable site to construct the Guangxi Tropical Cyclone Disaster Emergency Supplies Reserve Center to ensure the fastest and lowest cost delivery of emergency supplies to the disaster areas in Guangxi. According to the map of Tiandi, the actual place corresponding to this coordinate is near Liuwu Village next to Qinzhou East Railway Station, Qinnan District, Qinzhou, Guangxi. This location coordinate S5 can provide a reference for the Guangxi Zhuang Autonomous Region government to select a suitable address to construct the Guangxi Tropical Cyclone Disaster Emergency Supplies Reserve Center. The improved center of gravity location model based on GIS can also provide a reference for other provinces or cities to carry out emergency supplies reserve center locations.

One of the important tasks is to improve work ability, work motivation, performance and work productivity in business. The research objective is to examine the contribution and influence of work ability, work motivation, performance, and their impacts on work productivity. The research was conducted among all 105 cooperatives in the city of Pasuruan, East Java. The research method used survey methods and data analysis techniques using path analysis. The results showed that work ability and work motivation had significant effects on the performance (β=0.226, Sig. = 0.000). Work ability, work motivation, and performance had significant effects on work productivi-ty (β=0.481, α = 0.000). The ability to work had a significant direct effect on the performance (β=0.393, Sig. = 0.000). Work ability had a significant direct effect on productivity (β=0.578, Sig. = 0.043). Performance had a significant direct effect on work productivity (β=0.542, α = 0.000). Furthermore, work ability had a significant effect on work productivity through performance (t-value=2.083>1.983). Finally, work motivation had a significant indirect effect on productivity through performance (t-value=2.921>1.983).

This study examines the impact of unsystematic financial risk, including liquidity risk, credit risk, and operational risk, on financial stability in conventional banks listed on the Amman Stock Exchange in Jordan. Understanding and managing these risks is crucial for protecting investors, maintaining financial stability, encouraging foreign investment, and strengthening the financial sector in Jordan. The study adopts a descriptive approach to collect and describe data and utilizes cross-sectional panel data over five years from 2016 to 2021 to establish cause-and-effect relationships between study variables, while controlling for other relevant factors that may influence the relationship. The findings suggest that while liquidity risk may not directly impact financial stability, it remains a critical risk factor that requires attention in risk management strategies. Credit risk has a negative impact on financial stability, highlighting the importance of effective credit risk management strategies to maintain a stable financial system. The study finds that operational risk has no direct impact on financial stability. Still, unsystematic operational risks can have significant implications for individual financial institutions and may indirectly affect overall stability. The study underscores the importance of comprehensive risk management strategies to mitigate the negative impact of unsystematic financial risk on financial stability. Future research may consider analyzing the impact of other types of risks on financial stability.

This study aims to examine the mediating effect of employee optimism on the relationship between transformational leadership and innovative capability in the context of batik small and medium en-terprises (SMEs) in Indonesia. This study applied the convenience sampling method to survey 186 employees at batik SMEs in Central Java Indonesia through a self-administrated questionnaire. Data were analyzed using smart PLS v.3 to test the hypotheses. The result show that optimism partially mediated the idealized influence of transformational leader behavior on innovative capability. In ad-dition, optimism fully mediated the individualized consideration of transformational leader behavior on innovative capability. This present study provides both empirical and theoretical contribution fo-cusing on leader behavior, employee optimism and innovative capability.

The present investigation analyzes how the dynamism of the environment affect the relationship be-tween the capacity of adaptation and the pioneering behavior in the companies of the tourism sector in Peru. The empirical study was carried out in 238 tourist companies located in the cities of Lima, Arequipa and Cuzco considered as a cultural heritage of Perú. Regarding to the results achieved in the study, the proposed model allows detecting a direct, significant effect between the ability to adapt and pioneering behavior, whose relationship is accentuated through market dynamism and technological dynamism, and is weakened by competitive intensity. This work contributes to the ex-isting theory and demonstrates through practical application the linkage of the dimensions of the dy-namism of the environment as drivers of adaptive capacity in companies in the cultural tourism sec-tor that are necessary to obtain advantages for a behavior Pioneer in an existing competitive market.

The purpose of this research is to provide practical and theoretical insights about how small and medium enterprises (SMEs) adapt and further develop entrepreneurial activities, product innovation and SME business performance This study used a quantitative method using a questionnaire for data collection. The research data developed by distributed online questionnaires by social media. The number of samples used was 230 respondents using a purposive sampling technique. Partial Least Square (PLS) is used for data processing by SmartPLS 4.0. Based on the results of data analysis it is concluded that entrepreneurial competence has a significant effect on business performance and entrepreneurial competence has a significant effect on product innovation. Product innovation has also a significant effect on the performance of SME businesses.