This study aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 service companies listed on the Amman stock exchange during the period 2014–2018, using the panel data models. According to the results of testing performed on return on equities (ROE) model, total assets turnover (TAT) model, and market value added (MVA) model, it can be concluded that debt policy has a negative significant effect on market value added and total assets turnover, on the other hand, it has a negative insignificant effect on return on equity. The financial performance of the Jordanian service companies is influenced negatively by the debt ratio as a measure of financial policy; which means service companies are using heavy debt to finance the operating activities, which increases financial cost and the risk of financial failure. The study recommended that service companies can increase the volume of investment in fixed assets to generate high financial performance indicators.

In the context of fintech and industrial revolution 4.0, the banking system worldwide has significantly developed mobile banking services at a great pace in order to promote economic performance. The aim of this analysis is to estimate factors that impact on the customers' use of mobile-banking services in the typical case in Vietnam nowadays. Using a sample data of 420 questionnaires covering in 2020, the results indicate that brand and social influence have greatly impacted on the customers' use of mobile-banking services. A greater bank’s brand and social influence is positively related to a greater the customers' use of mobile-banking services. In addition, transaction risk has a negative impact on decisions to use mobile-banking services. Vietnam should enhance the risk management in the banking sector in order to maintain sustainable development in the long run.

This study is carried to analyze the factors influencing the attracting resources for urban development in a case study in Vietnam. The research findings show that factors such as human resources, local policies, infrastructure system, local advantages, and international integration were the most influential factors on the ability to attract resources. At the same time, the study carried out the forecast of the need to use resources for urban development of Phuc Yen city in Vietnam. The resources forecasted in the study are human resources and financial resources. For human resources, with the data collected through surveys and evaluation of enterprises - an important subject promoting the socio-economic development of the city, the authors assessed the adaptive capacity of this human resource to serve the development goals of the urban. As for financial resources, the study predicts the demand for capital for industry, agriculture, and services of Phuc Yen City by 2030. The research findings are the basis for proposing solutions to support and promoting the attraction of resources for urban development of Phuc Yen City, Vietnam.

This research was conducted in connection with the effective enactment of International Financial Accounting Standard IFRS 2020 to improve the concept of hedging accounting as well as basic measurement and classification of financial instruments. IFRS carries the concept of Expected loss backup which begins to acknowledge losses if there is a potential failure to pay even though it has not really happened, allowing the bank to form a larger loan-loss provision. The loan-loss provision is formed based on the number of failed pays in credits indicated by the ratio of Non-Performing Loans (NPLs). Fund distribution can be regulated by the Third-party Fund (TPF). The increasing number of loan-loss provisions and NPLs are feared to affect capital conditions for the bank. Therefore, the study aims to determine the partial and simultaneous influence of the loan-loss provision, Non-Performing Loans (NPLs), and third-party Fund (TPF) against the bank's capital adequacy ratio (CAR). The samples in this study are central government-owned banks, namely Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara period from 2011 to 2018. Data taken is a data time series of the quarterly financial statements published by the respective online website of the bank. The analysis used is a multiple linear regression analysis using SPSS Tools version 21 and Microsoft Excel. The results showed that a partial loan-loss provision had no significant effect on the bank's capital adequacy ratio, while the Non-Performing Loans (NPLs) and the Third-party Fund (TPF) were partially influential of the bank's capital adequacy ratio. Simultaneously the three independent variables have a significant effect on the dependent variable capital adequacy ratio (CAR).

This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion. The study employs a sample of 570 firm-year observations of manufacturing industries on the Indonesia Stock Exchange from 2014 to 2018 using a binary logistic regression model. First, this study finds no evidence of a relationship between industry specialization at the engagement partner level and audit firm level with aggressive discretionary accruals. Furthermore, the author finds evidence of a positive association between industry specialization at the audit firm level and aggressive real earnings management due to high audit quality. Finally, the study finds evidence that industry specialization at audit firm level is likely to issue modified audit opinion. This study contributes to the study of industry specialization at the engagement partner level and audit firm level, which is rarely performed in Indonesia. Policy makers and capital market players might learn some lessons from the audit quality of external auditors with industry specialists as the gatekeeper of the capital market. Moreover, this study has provided a valuable perspective to practitioners, researchers, and policy makers in other emerging markets regarding the quality of industry specialization at the partner and audit firm level.

This research aims to analyze the role of religiosity in moderating the influence of servant leadership and job satisfaction on the education office employees’ performances of Pekanbaru City. The sample of the research includes 121 employees and the sampling used a simple random sampling method. This research used closed questionnaires and the results of data are processed using SmartPLS 3.0. The result of the research is: (1) Variable of servant leadership has a significant effect on the employees’ performances, (2) Variable of job satisfaction has a significant effect on the employees’ performances, (3) Variable of religiosity moderating the influences of servant leadership (has a negative significant effect) on the employees’ performance, and (4) Variable of religiosity does not play any moderating role between job satisfaction and employees’ performances.

Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three hypotheses on two income-smoothing objects: operating income and net income. This research is a quantitative study with data in Indonesian public manufacturing companies’ financial statements dated December 31, 2009 - 2018 obtained from the Indonesian Capital Market Directory. Hypothesis testing uses a binary logistic regression approach. The practice of income smoothing exists in manufacturing companies in Indonesia. Management shift income with object engineering is gross profit by 30.2% and net income by 21.7%. Hypothesis testing confirms that the commissionaire board size is not a mechanism of supervision effectiveness. The independent commissioners’ size was able to suppress income smoothing in manufacturing companies. Audit tenure has a negative effect on income smoothing. The audit period is directly proportional to the auditor’s ability to limit income smoothing. These results contribute to the formulation of policies, especially in improving the quality of corporate governance. Even the public and investors can understand the indications of income smoothing practices. New evidence suggests that income smoothing is less likely to be desired by corporate governance mechanisms. The motive for income smoothing is considered opportunistic. Audit tenure improves the quality of oversight of accounting engineering actions, contrary to the previous opinion that tenure reduces auditor independence.

The impact of teacher leadership and curriculum on the effectiveness of learning technology utilization and the quality of e-learning has been proven by research. The study included 165 samples of teachers from Halang Island, Riau, Indonesia. Respondents are certified teachers with a minimum of ten years of experience, as determined by the purposive sampling method. Respondents completed a research questionnaire, which was used to collect data. Data ws proceeded with Smart PLS software, including validity, reliability, and hypothesis testing. The study's findings demonstrated that teacher leadership and curriculum directly impacted the effectiveness of learning technology utilization. The quality of e-learning was directly influenced by teacher leadership, curriculum, and the effectiveness of learning technology utilization. Finally, teacher leadership and curriculum impacted e-learning quality through the effectiveness of learning technology utilization. This study suggests two points. First, if you want to improve the effectiveness of learning technology utilization, the policy priority should be to update and then improve teacher leadership. Second, increasing the effectiveness of learning technology utilization is a policy priority if you want to improve the quality of e-learning. It was followed by curriculum updates and increased teacher leadership.

The paradigm shift in local government financial management necessitates a change in the perspective of government officials, viewing them as financial managers. This study explores the intriguing aspect of assessing managerial performance, particularly in government organizations. The uniformity in reward structures, such as salary and benefits, irrespective of different workloads, adds to the interest in this investigation. To analyze these factors, a quantitative approach with Partial Least Squares (PLS) as an analytical tool and path analysis for mediation examination is employed. The target population for this study comprises employees from the planning division of the Central Sulawesi Government. A saturated sample is used as the sampling technique. Data collection involves distributing 180 questionnaires to gather relevant information. The results of this study reveal several important findings. Firstly, it tests the hypothesis that electronic participatory budgeting does not have a direct effect on work tension. Secondly, it demonstrates that budget emphasis has a direct effect on work tension. Thirdly, it concludes that work tension does not have a direct effect on managerial performance. Additionally, the study indicates that job tension does not mediate the effect of electronic participatory budgeting on managerial performance. However, work tensions are found to mediate the influence of budgetary emphasis on managerial performance.

This study investigates the factors that influence the sharing of information on social media platforms and examines the effects of perceived security, perceived privacy, and user awareness on users' trust in social media platforms, as well as the moderating effects of age, gender, educational attainment, and internet proficiency on information sharing. The study collected data from 837 social media users in Jordan and analyzed them using structural equation modeling (SEM), confirmatory factor analysis (CFA), and machine learning (ML) methods. The findings of the study indicate that perceived security, perceived privacy, and user awareness all have a significant impact on users' trust in social media platforms. Trust, in turn, has a significant impact on the amount of information shared on these platforms. Also, the findings of this study provide valuable insights into the dynamics of information sharing on social networks. This knowledge will be of interest to managers, policymakers, and developers of social media platforms. In addition, the findings of the study also have implications for the privacy and security of social media users. For example, social media users can be more careful about the information they share on social media platforms, and they can take steps to protect their privacy.