This study aims to analyze the opportunities for implementing Non-Cash Transactions (Non-Cash Applied Transactions) at Village-Owned Enterprises as the application of Enterprise Resources Planning (ERP) Theory in North Sumatra. This type of research is quantitative descriptive research. The test was carried out by using Structural Equation Modeling analysis with the Formative approach. The tool used is SmartPLS. The study population was village-owned enterprises in Simalungun, Batubara and Asahan districts, North Sumatera, Indonesia. The sampling technique was carried out by using purposive sampling method. In addition, an assessment of community perceptions of implementation was also carried out. The research variables used are supervision, provider support, banking support (support of banking facilities), human aspect, regulation, resistance, commitment and training. The training variable at Village Business Entities has a significant partial effect on the Successful Application of Non-Cash Transactions of Village Business Entities in North Sumatra. This shows that the more frequent training and assistance are held at village business entities, the easier it will be to implement non-cash transactions at village enterprises. Meanwhile, the variables of Supervision, Provider Support, Banking Support, Human Resources, Regulation, Resistance and Commitment did not have a significant effect on the success of village non-cash transactions in North Sumatra.

Although the relationship between resilience and career success has been well documented, very few studies relate these variables in developing economies, and especially in entrepreneurship in Nigeria. Additionally, how commitment actually shapes this relationship is conspicuously neglected. This empirical investigation was aimed at examining the influence of entrepreneurial career resilience on the three facets of entrepreneurial career success, i.e. career satisfaction, perceived career achievement and perceived financial attainment through the mediating role of entrepreneurial career commitment. The study used cross sectional data approach to collect data from 390 active entrepre-neurs. The participants were selected using purposive sampling technique. PLS-SEM statistical software (Smart-PLS 3) was used to test the formulated hypotheses. The findings suggested that; entrepreneurial career resilience was a positive predictor of the career satisfaction and perceived ca-reer achievement but it did not predict perceived financial attainment; that, entrepreneurial career resilience predicted entrepreneurial career commitment; that, entrepreneurial career commitment predicted career satisfaction, perceived career achievement and perceived financial attainment. Moreover, entrepreneurial career commitment significantly influenced the relationships of entrepreneurial career resilience and the two facets of entrepreneurial career success.

Resilience is one of the constructs which received less attention in the contemporary entrepreneurial literature. This paper explored the relationships among social capital, commitment and career resilience of entrepreneurs in Northern Nigeria. 576 active entrepreneurs were selected to participate in this study using cluster sampling approach and were served with questionnaires of which 390, representing 68% response, were retrieved. The data were analyzed using Smart-PLS 3 software of Partial Lease Square Structural Equation Modelling (PLS-SEM). The findings suggest that bonding social capital influenced both career commitment as well as career resilience, but bridging did not. In addition, career commitment mediated the relationship between bonding social capital and career resilience, but did not mediate the relationship between bridging social capital and career resilience. Theoretical, practical and methodological implications were also provided.

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

This study aims to examine the impact of brand image on public university links in the context of autonomy in Vietnam. Using quantitative research methods through exploratory factor analysis (EFA) and Structural Equation Modeling (SEM), the survey data included 631 samples of managers, experts, and scientists at public universities divided by different disciplines. The results of the study showed that the brand image has both a direct and indirect impact on public university links in the context of autonomy through intermediate elements of trust and commitment in the relationship between universities. In addition, trust has also been shown to have a direct impact on commitment in the relationship between public universities in Vietnam in the context of autonomy. In the context of research in Vietnam, the findings of this study have shown both theoretical and practical contributions and will be an important basis for further research.

University autonomy is a necessary condition for the implementation of advanced university governance methods to improve and enhance the quality of training. This study aims to examine the influence of factors on linkage between public universities in the context of university autonomy in Vietnam. Using quantitative research methods, through multiplicative model analysis, with a scale of 528 samples being managers, experts, scientists at public universities which are then divided by different sectors. The results show that there are 5 factors that favorably influence the linkage between public universities in the context of autonomy with the order of influence defined as: Information sharing; Goal consensus; Financial resources; University brand values; Commitment. Based on the research findings, the authors propose a number of recommendations to strengthen the linkages between public universities in the context of university autonomy in Vietnam.

Recent research on Social Media Marketing Activities (SMMA) in the airline industry emphasizes on areas of brand equity, but some research has looked into the function of brand equity in determining the impact of SMMAs on customers. This study aims to find out how service users and followers of Airline's Instagram social media profiles respond to SMMA, brand awareness, brand image, e-WOM and commitment. The data collection method in this study was done by distributing questionnaires to respondents as many as 386 service users and followers of the airline on Instagram social media. This study used Partial Least Square Structural Equation Model (PLS-SEM) to analyze data. Based on hypothesis testing, this study shows that SMMA has a significant positive effect on brand awareness and brand image. Furthermore, this study also reveals that brand awareness and brand image have significant positive effects on e-WOM and Batik Air airline commitment.

This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.

Guided by the theory of reasoned action, this study found support for the hypothesized inverse relationship between work-related factors and employee turnover intention on the one hand, and turnover intention and perceptions of accountable absence legitimacy on the other hand. Specifically, the higher employees’ turnover intent, the lower their perceptions about the accountability of their absence behavior and vice versa. The findings highlight the need to consider turnover intention as a salient construct that plays a dual role, first as a consequence variable to job satisfaction, affective and normative commitments, and next as an antecedent to accountable absence legitimacy in the workplace. The article concludes with a discussion on the significance of lessening employee turnover intent as a means of mitigating the perceptions of absence legitimacy in the workplace.

Many organizations try to provide products with lower prices and better quality to meet their customers’ needs by identifying and learning about customers and their needs, and to achieve this important, they need a powerful knowledge tool that relies on customers’ knowledge details. This paper presents an empirical investigation to study the effects of organizational capacity on the performance of customer relationship management. The study designs a questionnaire in Likert scale, distributes it among some experts and using structural equation modeling verifies that managers’ commitment influences the most on getting knowledge from customer (B = 0.389, Sig. = 0.000). In addition, Managers’ commitment influences positively on knowledge about customer (B = 0.355, Sig. = 0.000). Moreover, Staffs’ commitment influences on knowledge about customer (B = 0.36, Sig. = 0.000).