In a confirmatory study, researchers are expected to employ the covariance-based structural equation modeling (CB-SEM). One of the key presumptions when utilizing CB-SEM is that the data is multivariate normal. Nevertheless, a perfect normal distribution is rarely observed in real-life data. To resolve this, the unweighted least square (ULS) is designed to specifically deal with non-normal data in SEM. However, ULS often yields improper solutions like negative, or boundary estimates of unique variances since it considers measurement errors in observed variables. The disturbance in SEM is reflected in unique variance, which is random error due to unreliability or measurement error and reliable variation in the item that indicates unknown latent causes. Consequently, this can generate bias in indicator loadings estimates. As an action to disentangle this issue, the present study proposes the implementation of regularization parameters by adding small positive values to the variance-covariance matrix. The ratio of bias to variance in a model can be improved to obtain the best estimation performance. Pro-Active Monte Carlo simulation was used to produce multivariate non-normal data with designated sample sizes and population characteristics. The data were analyzed using R Programming Environment by employing “psych”, “MASS”, “foreign”, “mvrnonnorm”, “purr”, and “semTools” packages with 1000 replications to produce multivariate non-normal data. Next, the “lavaan” package was used for SEM and regularized SEM analyses. The outcome of this study proves the capability of regularized ULS to improve parameter estimation.

Credit card fraud poses a significant challenge for both consumers and organizations worldwide, particularly with the increasing reliance on credit cards for financial transactions. Therefore, it is crucial to establish effective mechanisms to detect credit card fraud. However, the uneven distribution of instances between the two classes in the credit card dataset hinders traditional machine learning techniques, as they tend to prioritize the majority class, leading to inaccurate fraud pre- dictions. To address this issue, this paper focuses on the use of the Elbow Fuzzy Noise Filtering SMOTE (EFN-SMOTE) technique, an oversampling approach, to handle unbalanced data. EFN-SMOTE partitions the dataset into multiple clusters using the Elbow method, applies noise filtering to each cluster, and then employs SMOTE to synthesize new minority instances based on the nearest majority instance to each minority instance, thereby improving the model’s ability to perceive the decision boundary. EFN-SMOTE’s performance was evaluated using an Artificial Neural Network model with four hidden layers, resulting in significant improvements in classification performance, achieving an accuracy of 0.999, precision of 0.998, sensitivity of 0.999, specificity of 0.998, F-measure of 0.999, and G-Mean of 0.999.

Gold is one of the most attractive commodities and popular investments. Investment experts often recommend investing in gold because gold is one of the safest investments. It is a stable classic hedge, although the conditions of currency volatility or global markets are depreciated. However, the gold price fluctuations can be influenced by some other factors, such as the USD Index, which reflect and measure the strength of the US Dollar currency, and the Index of Dow Jones Industrial Average (DJIA) or a reflection of the political and economic conditions of the stock market. In this study, we conduct a global gold price forecast (USD) based on the USD Index, the DJIA Index, and the influence of time trends. Based on the data's characteristics, we face the fact that the data is nonlinear, contains outliers, and its pattern is not easy to specify parametrically. Due to the complexity of the model, we then propose a more flexible, robust modeling technique called the Bayesian Nonparametric Quantile Generalized Additive Model method. According to the results for the median case, the proposed method shows an accurate forecasting category due to the value of the Mean Absolute Percentage Error, MAPE less than 10 percent.

Companies today strive to integrate manufacturing processes with the environment to strike a balance. This study aims to examine the impact of green implementation for companies on the performance of manufacturing companies. Data was collected using Google Forms distributed online to the manufacturing companies domiciled in East Java. The criterion for the companies is that they have been committed to implementing a green approach to the production process, procurement of environmentally friendly raw materials, and green products. The partial least square technique analyzed data from as many as 115 respondents, with the position as senior staff level and higher, who have worked for at least two years and are permanent employees. The results showed that the implementation of eco-design has an impact on green purchasing and green manufacturing. Eco-design and green information systems implemented by the company can improve manufacturing performance by producing adequate overall product quality, and the number of products produced varies according to market demand. Therefore, the green information system affects green manufacturing and purchasing in manufacturing companies. Therefore, green manufacturing and green purchasing can impact manufacturing performance. The research results contribute to practitioners, especially top management, in committing to implementing Green which affects the performance of manufacturing companies. The theoretical contribution of the research is to enrich green supply chain management and sustainable performance for manufacturing companies.

The aim of this study is to examine the impact of digital marketing on consumer behavior in the fast fashion industry in the Kingdom of Saudi Arabia (KSA). The fast fashion industry has been growing rapidly in the KSA, and digital marketing has played a significant role in changing consumer behavior in this industry. The study adopted a quantitative research design and used online surveys as the primary data collection method. The sample consisted of a convenient sample of participants who had purchased fast fashion products in the KSA. The data was analyzed using various statistical methods, including descriptive statistics, correlation analysis, and regression analysis. This study's findings shed new light on how digital marketing has affected customer behavior in the fast fashion sector in the KSA. Consumers in the KSA have a good reaction to digital marketing methods in the fast fashion industry, and this effect is significant.

The aim of the current study is to examine the impact of accounting information systems (AIS) on enhancing financial information security in Jordanian banks by the moderating role information technology (IT) governance. The sample of the study includes 149 administrative employees in banks operating in Jordan and a questionnaire is used as the tool of the study. The results indicate that there is an effect for accounting information systems on enhancing financial information at operating banks in Jordan on information systems' operating, inputs, and outputs. The results also indicated in effect the level for information technology governance on the relationship between accounting information systems in achieving information security at the banks operating in Jordan. Considering the result obtained, the study concluded with a group of recommendations the most important among which was to work on establishing departments to protect and secure accounting information, as well as securing qualified cadres to monitor the systems.

The goal of this study was to find out how business intelligence systems, AI, and digital leadership affect how satisfied employees are with their jobs and how much value they add to companies in the Greater Amman Municipality. After the study samples were taken and looked at, a total of 246 samples were approved to be used in the PLS software-based analysis. The results of this study showed that putting in place business intelligence tools, artificial intelligence, and digital leadership all made employees happier with their jobs and gave businesses more value. The research showed that there are four key parts to digital leadership: commander, communicator, collaborator, and co-creator. The main parts of business intelligence are Data Warehouse, Data Mining, Business Process Management, and Competitive Intelligence. Findings show that digital transformation is made up of three key parts: changing processes, developing business models, and changing domains. The results also show that an employee's level of job satisfaction, which includes things like business success, work commitment, and job thinking, is linked to how much value they add to the company. Intriguingly, the current results go against those of earlier studies, which said that the variables of interest have no effect on how happy employees are with their jobs or how much value companies add for their customers. When the results of this study are looked at as a whole, they say that businesses should start doing things that make employees happier at work and increase the value of the business. The current study is innovative because it focuses on the most important parts of business intelligence, artificial intelligence, and digital leadership in order to improve employee satisfaction at work and the quality of business learning with added value in Greater Amman Municipality.

This study aimed to investigate the mediating effect of information technology on the relationship between internal control system's costs and enhancing confidence in the quality of accounting information in banks working in Jordan. To achieve the objectives of the study, the researchers designed a 56-items questionnaire and 200 versions of this questionnaire were distributed on a random sample from the study population represented by all employees of the internal control departments in banks operating in Jordan, and 152 questionnaires were retrieved, and 4 questionnaires were excluded because they were not valid for analysis so, the valid questionnaires for analysis were 148 questionnaires. Effect was assessed using the Multiple Regression Analysis and after the appropriate statistical treatment, the study concluded with a group of results the most important among which that there was a mediating effect of information technology on the relationship between internal control system's costs and increasing confidence in accounting information in banks working in Jordan in terms of internal control environment costs, internal control activities' costs, internal risk assessment's costs, internal monitoring and follow-up costs, information and internal communication costs among banks working in Jordan that use internal control systems. In light of the results revealed, the researchers recommended the need for implementing internal control systems within certain cost limits in banks because of their significant role in increasing confidence in accounting information through the aforementioned variables.

This study examined the effect of social media on post-purchase behavior on electrical device buyers in Jordan. Drawing on resource-based and knowledge-based previous studies, the mediating effects of customer awareness were also tested. Data were collected from 385 participants from the segment targeted group of customers in Jordan, and hypotheses were tested through partial least squares structural equation modeling using Smart PLS 4.0. The results showed that the mediating role of customer awareness influences enhancing the relationship between social media and promotion mix on the one hand, and post-purchase behavior (exit, voice, and loyalty) on the other hand. Our findings contribute to the existing literature by explaining and strengthening this relationship, which is also referred to as the black box through the mediation of customer awareness. Marketers should recognize the importance of this relationship to develop modern promotional tools in multiple social media to positively enhance the customers’ post-purchase behavior by giving them a competitive advantage.

This study aims to evaluate the impact of effective emotional intelligence on the work of auditors in Ho Chi Minh City, Ho Chi Minh. The authors conducted a survey for 355 auditors at companies and organizations operating in the field of auditing. The results show that there were 4 factors of emotional intelligence that affect job performance, arranged in the following sequence: (1) Perception of emotions, (2) Positive thinking with emotions, (3) Understand emotions, (4) Control emotions. This is the basis for the authors to give some implications to improve the emotional intelligence characteristics of auditors towards work efficiency.