The article aims at investigating whether audit quality impacts the relationship between ownership structure and dividends in companies listed on the Amman Stock Exchange (ASE). The article is constructed on the analysis of time-series–cross-section (TSCS) (Panel Data). The study sample comprises 34 companies listed on the Amman Stock Exchange between 2016 and 2021. The study sample’s content of the financial reports is analyzed to attain appropriate data for the study. The Findings indicate that family ownership and ownership of board members negatively impact dividends. In contrast, institutional ownership and concentrated ownership positively impact dividends, as no effect of foreign ownership is found on dividends. By introducing audit quality as a modified variable on the relationship between ownership structure and dividends, the findings demonstrate that audit quality positively enhances and strengthens this relationship. This article with its results is of great significance to future stockholders and shareholders, as they help in selecting companies capable of distributing higher dividends than other companies and achieving satisfactory investment returns. The findings of the study also focus on the significance of audit quality as a guarantor for regulating the relationship between forms of ownership structure and the distribution of dividends. This study is regarded among the little research investigating the factors that would impact the relationship between ownership structure and dividends. This article plays a key role in bridging the research gap related to the lack of studies dealing with the relationship between ownership structure and dividends in emerging markets.

In a complex digital era, innovative supply chain management is the key to success in overcoming logistical challenges. By implementing the latest technology, adopting innovative strategies, and managing risk well, Micro, Small and Medium Enterprises (MSMEs) can improve supply chain efficiency and effectiveness. The main driver of innovation is leadership in the supply chain. The supply chain network views transformational leadership and innovation as a source of competitive advantage. This study attempts to examine the direct and indirect relationship between supply chain transformational leadership, supply chain innovation performance, and satisfaction with supply chain outcomes. The main objective of this study is to analyze the mediating effect of supply chain innovation performance on the effect of supply chain transformational leadership on supply chain outcomes. The study uses structural equation modeling (SEM) with SmartPLS 3.0 software where primary data are obtained through a survey by distributing questionnaires. Respondents from this study were 507 leaders of MSMEs who were included in the purposive sampling criteria. The results of the instrument scale test used in this study met the standards of validity and reliability analysis. The results of the regression analysis of this study indicate that supply chain transformational leadership had a significant and positive effect on satisfaction of supply chain outcomes. Supply chain transformational leadership also maintained a significant and positive effect on supply chain innovation performance. Moreover, supply chain innovation performance provided a significant and positive effect on supply chain outcomes. There was also a partial support in examining the effect of mediating variables on supply chain innovation performance on the positive effect of chain transformational leadership. The theoretical implication of this research is that the results of this study support previous research studies which state that supply chain transformational leadership had a positive and significant contribution to satisfaction of supply chain performance and encourages the improvement of MSMEs. The practical implication of this research is that MSMEs managers must use transformational leadership to encourage increased performance and innovation because the results of this study have proven that transformational leadership in the supply chain will contribute to increased innovation and performance of MSMEs.

The study explored trust in the accounting information system and tested its compatibility with the credit granting decision level. The study also hypothesized that whenever the confidence in the current accounting information system is high, the level of the decision to grant credit is high, and vice versa. To test this assumption, the study used partial least squares structural equation modelling (PLS-SEM). This method is usually preferred when the goal of the research is to develop theory and explain variance or predict structures. The survey design approach was adopted in the commercial banks in Jordan, where 225 valid questionnaires were retrieved for statistical analysis. The results demonstrate a direct and significant effect on GCD in commercial banks. Moreover, the results of this paper show that cloud computing (CC) mediates the relationship between the independent variable (Accounting Information System Trust (AIS-Trust) with the dependent variable (Grant Credit Decision (GCD)).

The purpose of this study is to empirically examine the role of technology innovation on the influence of intellectual capital on SMEs performance. Resources based view and stakeholder theory underlies this research. Primary data was collected using a survey method from 399 culinary business SMEs managers spread throughout Bali. The number of samples is determined using the Slovin formula. In this study, the partial least squares structural equation model (PLS-SEM) was applied to be tested for validity and reliability. The results of the study show that human capital, structural capital and customer capital have a significant positive effect on technology innovation. Human capital has no effect on SMEs’ performance, but structural capital and customer capital have no significant effect on SMEs performance. Technology innovation has a significant effect on SMEs’ performance. Furthermore, technology innovation can mediate the influence of human capital, structural capital and customer capital on SMEs performance.

Recreational tourism as a niche market has prompted researchers to take a variety of approaches to investigate the elements that influence travelers’ decisions to engage in leisure activities. The reasons why Muslim visitors select leisure-based travel are commonly discussed in the tourism literature, although little research has been done in this area. By analyzing the significance of travel motivation, emotional response, and satisfaction in determining attitudinal loyalty for Muslim leisure travelers, this study aims to bridge this knowledge gap. This study employed Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) using AMOS version 23 to answer the research questions. According to the findings, emotional experiences and extrinsic motives have a good direct impact on satisfaction and an indirect impact on the inclination to return. Having a deeper understanding of leisure-based travel from the perspective of Muslim tourists will benefit recreation managers.

To increase salesperson performance, this study will examine how product knowledge, sales environment, and information suitability affect salesperson adaptation. Random sampling is the approach that is utilized for sampling. 115 respondents from small and medium-sized batik business salespeople in the city of Pekalongan made up the study's sample in Central Java, Indonesia. The AMOS 21 program uses structural equation modeling (SEM) as an analysis tool. According to the study's findings, salesperson adaptability is significantly positively influenced by product knowledge, significantly positively by the sales environment, significantly positively by information appropriateness, and significantly positively by salesperson performance.

This research investigated the relationship between supplier integration and customer integration on operational performance by mediating supply chain flexibility in SMEs in Indonesia. The method used in this research used quantitative methods using a conceptual framework and analysis of research data was performed using structural equation models (SEM) with SmrtPLS 3.0 software tools. Respondents to this study were 650 SMEs owners in Indonesia who were determined using the simple random sampling method. Data collection in this study was carried out on primary data in the form of respondents' statements obtained from answers to online research questionnaires designed using a Likert scale of 7. The results of this study stated that Supplier Integration had a positive and significant effect on supply chain flexibility. Customer Integration had a positive and significant effect on Supply Chain Flexibility. Supply Chain Flexibility had a positive and significant effect on operational performance. Supplier integration had a positive and significant effect on operational performance. Customer integration had a positive and significant effect on operational performance.

This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

This study aimed to explore the approaches for transforming Small and Medium Enterprises (SMEs) into high-value markets, focusing on constructing a structural equation model of guidelines for the development of small and medium enterprises into high-value markets. The conceptual research framework consisted of one exogenous latent variable, the Value Discovery element, combined with the four endogenous latent variables, Value Development, Value Communication, Value Distribution, and Value Experiences. The study utilized mixed-methodology research, including qualitative research through in-depth interviews with nine experts, a focus group discussion with 11 successful entrepreneurs, and quantitative research through a survey of 500 SMEs in Thailand. The results revealed that SMEs operating in high-value markets are divided into tangible and intangible products, representing 250 respondents from each group. The five elements of the guidelines for the development of small and medium enterprises into high-value markets were found to be of high importance both overall and in each element. The developed SEM model was consistent with the empirical data of five elements with 27 observed variable factors. Furthermore, the hypothesis test results for analyzing the causal influence between latent variables in the SEM model revealed that all six hypotheses were supported at the 0.001 level of statistical significance. The value of the study is beneficial for SMEs who target to do business in high-value markets and can improve their competitiveness, develop unique value propositions, and provide better customer experiences.

This study aims to provide implications for the application of the halal logistics traceability model to food commodities in Indonesia and to be able to recommend alternative policy scenarios for the government. The system dynamic approach is used to model the traceability of halal logistics for food commodities in Indonesia. The urgency of this research is that it will contribute to improving the quality of halal logistics which has implications for the halal industry in Indonesia. This research also has implications for food quality and safety which helps food security in Indonesia, the relationship between Halal Certification and Traceability on SMEs Performance, analyzing the relationship between Halal food supply chain management and Halal Certification and Traceability. This research method is a quantitative survey, research data obtained by distributing online questionnaires to 390 food SME owners who have implemented the Halal Assurance Management System. Data analysis used a structural equation model (SEM) with SmartPLS 3.0 software. The stages of data analysis are validity, reliability and significance tests. The sampling technique used is non-probability sampling. The questionnaire used in this study uses a Google form which will be distributed to respondents. This questionnaire measurement method uses a Likert scale of 5, namely Strongly Disagree (STS), (2) Disagree Answers (TS), (3) Neutral Answers (N), (4) Agree Answers (S), Strongly Agree (SS). The independent variable used in this research is halal supply chain management. The dependent variables used in this study are halal certification and traceability and SMEs Performance. The results of this study indicate that Halal food supply chain management has a positive and significant effect on the performance of SMEs, Halal Certification and Traceability have a positive and significant effect on SMEs Performance, Halal Certification and Traceability have a positive and significant effect on Halal food supply chain management.