This research aims to analyze the direct and indirect influence of social capital and a culture of mutual assistance on the smooth supply chain of household needs and its implications for the success of economic development. The research used quantitative methods with a sample of 89 respondents consisting of religious leaders and traditional leaders. This research was carried out in Kampung Jawa Tondano, also often abbreviated to JaTon, which is one of the sub-districts in North Tondano sub-district, Minahasa Regency, North Sulawesi province, Indonesia. Data collected through questionnaires was then analyzed using SEM-PLS. The results of research and data analysis show that: social capital directly has a positive and significant effect on the smooth supply chain of household needs; a culture of mutual help directly has a positive and significant effect on the smooth supply chain of household needs; social capital directly has a positive and significant effect on the success of economic development; a culture of mutual assistance directly has a positive and significant effect on the success of economic development; Differentiated learning innovation directly has a positive and significant effect on the success of economic development. The smooth supply chain for household needs can partially mediate the social capital and culture of helping each other towards the success of economic development in Kampung Jawa Tondano, also often abbreviated to JaTon, North Tondano sub-district, Minahasa Regency, North Sulawesi province, Indonesia.

Farmers face various risks such as production risks in the use of technology, pests, climate change and natural disasters. Farmers in disaster-prone areas have different responses depending on their behavior towards the risks posed. The main problem in this research is how farmers behave towards production risks due to flooding and the technical efficiency of rice farming in flood-prone areas. The aim of this research is to analyze farmers' behavior towards production risks due to flooding and the technical efficiency of rice farmers in flood-prone areas. The results of this research will provide important information for policy simulations that the government can implement towards farmers affected by natural disasters and for sustainable disaster mitigation strategies. The novelty of this research is that it combines two theories, namely risk behavior and agricultural technical efficiency in producing disaster mitigation strategies. The research location was determined purposefully in Pasuruan and Bojonegoro Regencies. The data in this research are primary and secondary data with the sample in this research being farmers. The sampling technique in this research is a multi-stage cluster sampling technique. The analysis method in this research uses Just Pope. and the Cobb-Douglas production function model with the Stochastic Production Frontier approach. The target of these research findings is a model of the types of behavior regarding the risks of farmers who are flood victims, as well as the level of technical efficiency of rice farming and the factors that influence it. The expected findings are policy recommendations regarding disaster mitigation from economic and agricultural risk aspects to create sustainable agriculture.

This study aims to analyze the impact of environmental uncertainty and Incoterm on strategic alliances and competitive advantage in the Freight Forwarder Industry in Indonesia. The measuring method examines how variables, including environmental uncertainty, Incoterm, and strategic alliances, affect competitive advantage using SmartPLS technology and structural equation modeling (SEM) analysis. The questionnaire was created using a 5-point Likert scale. Through a simple random selection procedure, study participants selected freight forwarder companies. Validity, reliability, and significance tests—often along with hypothesis testing—are all included in the sequential data analysis. The study has identified the following relationships based on an evaluation of the data processing: Strategic alliances are positively impacted by environmental uncertainty, Incoterm is positively affected by environmental uncertainty, Incoterm is positively influenced by competitive advantage, and strategic alliances are positively affected by competitive advantage. The novelty of this study is the influence of environmental uncertainty and Incoterm on Strategic alliance and competitive advantage in the Freight Forwarder Industry in Indonesia. The theoretical implication supports previous theories on environmental uncertainty and Incoterm to increase competitive advantage through strategic alliances. The practical implication is for the management of a Freight forwarding company to scan the uncertainty of the logistics environment and implement the selection of the right Incoterm to encourage strategic alliances to encourage competitive advantage. This research makes a significant contribution to the advancement of scientific principles, particularly within the field of strategic management. Furthermore, it provides a valuable reference and comparative material for future studies focusing on the impact of environmental uncertainty and Incoterm on strategic alliances and competitive advantage within the freight forwarder industry in Indonesia.

The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.

The main criterion of a company is its financial performance. The purpose of this study is to examine the impact of Profit Management, Audit Committee, and Female Director Characteristics on firm sustainability as measured by financial performance at companies in the real estate construction sub-sector listed on the Indonesia Stock Exchange. Profit Management, Audit Committee, and Female Director Characteristics are independent factors, while company sustainability is dependent. Financial performance is the control variable. Discretionary Terms Net Profit - Cash and Cash Equivalents / Total Assets t-1) is used to measure earnings management, while ROA (Return on Assets) is used to measure financial performance. The data used in this study are secondary. The subjects of this study include 17 companies in the real estate construction sector listed on the Indonesia Stock Exchange. Purposive sampling was used to collect data for this study and data were obtained from eight companies. Classical hypothesis testing, multiple linear regression testing, coefficient of determination testing, path analysis and hypothesis testing are the analytical methods used. Based on the results, it can be concluded that earnings management has a positive and significant impact on financial performance; Audit committee has a positive and significant impact on financial performance; Characteristics of female directors have a positive and significant impact on financial performance; financial performance has a positive and significant impact on corporate sustainability; and financial performance can mediate the relationship between financial performance and corporate sustainability. Accordingly, strengthening earnings management, audit committees and the special role of female directors must be considered to improve a company's financial performance. Earnings management, audit committees and the characteristics of good female directors can then improve corporate sustainability. It will be higher if supported by strong financial performance. Earnings management, audit committees and female director characteristics can be optimized if supported by good financial performance.

The complexity of risk management and supply chain optimization in the business context, especially in financial institutions such as banking, highlights several factors that require special attention. In the banking sector, where risk and operational smoothness are crucial, risk management and supply chain optimization play pivotal roles in maintaining stability and competitiveness. The objective of this research is to explore the extent to which the implementation of ERM (Enterprise Risk Management) and SCM (Supply Chain Management) can create a competitive advantage, influence decision-making, and ultimately impact company performance. The research methodology employed is quantitative. Data collection was conducted through the distribution of Likert-scale questionnaires with a score range from 1 to 5. The sample selection process utilized random sampling techniques, involving managers and staff working in State-Owned Enterprises (SOE/BUMN) in Indonesia. The study analyzed 263 samples, with data collected from February 2023 to June 2023. Structural Equation Modeling (SEM) with SmartPLS software facilitated data analysis. The results indicate that ERM significantly influences competitive advantage and decision-making, but it does not directly impact company performance. Similarly, SCM has a significant positive impact on competitive advantage and decision-making but does not directly affect company performance. Competitive advantage, in this study, did not prove to enhance firm performance or act as a mediator connecting ERM and SCM to company performance. However, decision-making significantly influences company performance and serves as a significant mediator in the relationship between ERM and SCM concerning company performance.

Enhancing employee loyalty to the company is essential to maximize corporate ability and achieve respective goals, as employees are the most valuable resource. Hence, managing human resources in organizations is key to achieving contemporary business success. The current study aims to assess the impact of human resource management practices (HRM) on organizational performance with employee engagement as a potential mediator. This study was conducted on Jordanian tourism projects. A total of 300 questionnaires were distributed with 237 returned. The data were analyzed through the partial least squares (PLS) software. Resultantly, performance appraisal and employee engagement significantly and positively impacted organizational performance. Recruitment and selection, training and development, compensation, and performance appraisal also significantly and positively impacted employee engagement. Employee engagement significantly mediated the impact of performance appraisal on recruitment, selection, and compensation with organizational performance.

The current study aimed at exploring the impact of supply chain internal and external integration on the operational performance of manufacturing companies operating in Jordan, as well as addressing the possibility of a mediation effect of lean operations and practises on the proposed relationship. Achieving the study objectives necessitated using the deductive approach and the descriptive survey approach. Using a well-designed questionnaire, the primary data was collected from a 315-manager sample randomly selected from the companies. Accordingly, the nature of how supply chain integration, lean operations, and operational performance impact each other was investigated. The study results revealed that integrating the supply chain both internally and externally could increase the opportunity to attain a more desirable operational performance, particularly in terms of quality performance measures. Moreover, in the vein of adopting lean practices among manufacturing companies, a positive mediation effect was found. Thus. In light of these results, it is concluded that lean operations, as a mediating variable, positively influence the association between internal and external supply chain integration on quality measures of operational performance.

The current study aimed at exploring the impact of supply chain internal and external integration on the operational performance of manufacturing companies operating in Jordan, as well as addressing the possibility of a mediation effect of lean operations and practises on the proposed relationship. Achieving the study objectives necessitated using the deductive approach and the descriptive survey approach. Using a well-designed questionnaire, the primary data was collected from a 315-manager sample randomly selected from the companies. Accordingly, the nature of how supply chain integration, lean operations, and operational performance impact each other was investigated. The study results revealed that integrating the supply chain both internally and externally could increase the opportunity to attain a more desirable operational performance, particularly in terms of quality performance measures. Moreover, in the vein of adopting lean practices among manufacturing companies, a positive mediation effect was found. Thus. In light of these results, it is concluded that lean operations, as a mediating variable, positively influence the association between internal and external supply chain integration on quality measures of operational performance.

The utilization of blockchain technology is increasingly emerging as a catalyst for significant changes across multiple industries, including the domain of Islamic finance. This study examines the influence of blockchain technology on the factors that contribute to the successful adoption of blockchain in Islamic banks located in the United Arab Emirates (UAE). The present study employs a cross-sectional survey methodology, encompassing a sample of 344 banking professionals. The investigation utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) as a statistical technique to examine the association between several crucial variables, namely Trust, Financial Transfers, Operating Expenses, Safety and Security, and the effective implementation of blockchain technology. The results indicate that these variables have a major impact on the effectiveness of implementing blockchain technology, confirming its ability to boost the efficiency of transactions, decrease expenses, and enhance security while adhering to Shariah law. This work makes a vital contribution to the scholarly discourse around the deployment of technology in the context of Islamic banking. In particular, it emphasizes blockchain technology's part in fostering innovation within the sector and fostering a culture of compliance with the sector's ethical and operational standards.