This research investigates the impact of stimulus, capability, collusion, opportunity, rationalization, ego, lack of empathy, and spirituality on financial reporting fraud. This chapter also explores how social media can moderate these impacts as a channel for whistleblowing information. Based on balanced panel data with a sample of 441 research data, the research focuses on commercial banks registered with the Financial Services Authority, Indonesia, from 2016 to 2022. The research results reveal that opportunity has a negative influence on fraudulent financial reporting; lack of empathy also has a negative influence on fraudulent financial reporting; lack of spirituality has a positive influence on fraudulent financial reporting; social media as an information channel for the whistleblowing system weakens the influence of lack of spirituality on fraudulent financial reporting, and social media strengthens the influence of opportunity and lack of empathy on fraudulent financial reporting. This research not only aims to bridge the research gap regarding financial reporting that contains fraud (fraud theory) but also provides practical insights and recommendations for regulators, especially in monitoring financial reporting that contains fraud in the banking sector. Hence, these findings are very relevant and can be applied.

This study examines the impact of social and economic factors on community adherence to COVID-19 health protocols in Surabaya, Indonesia, through a supply chain management perspective. It applies the five-component supply chain model encompassing supply chain policies, governance structures, consumer attitudes, process efficiency, and the integration of culture/technology. The primary data is derived from a survey of 119 participants, supplemented by secondary data on national health protocols and local COVID-19 cases. The analysis reveals critical gaps in compliance with health protocols, particularly regarding mask usage, social distancing, and avoiding crowded spaces. Specifically, only 17.6% of religious adherents follow these protocols, while 82.3% do not. In traditional markets, compliance stands at 19.2%, while 80.8% of participants ignore the guidelines. Among the youth, only 12.4% adhere to the protocols, with 87.6% disregarding them. The study highlights the need to improve the supply chain of public health interventions, from awareness campaigns (demand generation) to efficient delivery systems (process optimization) and monitoring mechanisms (evaluation and feedback loops). Emphasizing a supply chain approach, the findings suggest that strengthening the upstream (policy and governance), midstream (public behavior and attitudes), and downstream (cultural and technological adaptations) components can enhance compliance rates and reduce COVID-19 transmission. The study concludes with actionable recommendations, such as increasing public health awareness, strengthening governance frameworks, targeting interventions for vulnerable groups, and fostering multi-stakeholder partnerships to create a resilient health compliance supply chain in Surabaya, Indonesia.

Business Process Automation (BPA) is widely recognized for its potential in enhancing process efficiency, reducing costs, and boosting customer satisfaction, ultimately driving organizational success. This study makes a significant contribution to the existing knowledge on implementing Quality Management Systems (QMS) through BPA by offering a detailed analysis of their integration. By examining the motivations, strategies, and impacts, this research provides valuable insights for practitioners, academics, and decision-makers who aim to optimize quality management practices through automation. The findings demonstrate remarkable improvements in performance efficiency, error reduction, and flexibility in upgrading enterprise management systems. However, challenges related to technology integration and change management require careful planning and strategic alignment. This study offers critical insights for service-oriented organizations, highlighting the transformative potential of BPA in revolutionizing quality management practices and providing a comprehensive roadmap for organizations seeking operational excellence. Future research should focus on cross-industry comparisons and longitudinal studies to assess the sustainable impact of BPA. This research significantly enhances the literature on BPA and QMS, presenting both practical and theoretical implications.

This study aims to explore how service quality and police performance contribute to building public trust and enhancing overall satisfaction. In an era where public perception of law enforcement is critically important, understanding the key factors that influence trust in the police is essential. The research involved 306 police officers actively serving in the field, with data collected through a questionnaire distributed via Google Forms. The primary data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The analysis results indicate that the service quality of police officers does not directly enhance public satisfaction, as police performance is not adequately supported by service quality. However, police performance significantly contributes to public satisfaction, as this effect is strengthened by trust as a moderating factor. Additionally, police performance does not act as a mediating factor in the relationship between service quality and public satisfaction.

Studies on the role of gender, family businesses, and non-family businesses in examining financial management practices, particularly in developing countries, have been largely overlooked. This research, based on the collaboration between Positive Accounting Theory (PAT) and Agency Theory, aims to explore the intervention of microfinance in micro and small agricultural enterprises (MSEs). Using a quantitative approach, the study employs the Structural Equation Model Partial Least Square (SEM-PLS) method with a sample size of 656 respondents, comprising ultra-micro and small business actors in the agricultural sector in Indonesia. The findings indicate that for micro-sized businesses, entrepreneurial success mediates the relationship between microfinance and subjective wellbeing, while in small-sized businesses, poverty reduction and entrepreneurial success fully mediate the relationship between ultra-microfinance and subjective wellbeing. Ultra-microfinance assists business owners in enhancing their financial resource capacity more easily. On the other hand, microfinance not only provides financial access but also offers training and mentorship programs, helping business owners achieve long-term success. The study also reveals that gender does not mediate the relationship between microfinance and subjective wellbeing. Gender inequality in accessing resources, differences in decision-making participation, and social norms that still limit women's roles in economic activities within the agricultural sector are contributing factors. The implication of this study is to provide insights for decision-makers in the agricultural MSME sector to enhance subjective wellbeing. It is hoped that poverty alleviation programs through microfinance initiatives, such as PNPM, can be optimally absorbed and have a positive impact on empowering business owners to reduce structural poverty, especially in the key sector of agricultural businesses.

The purpose of this study is to analyze the relationship between digital leadership variables and supply chain performance, supply chain innovation and supply chain performance and the relationship between electronic human resource management (E-HRM) and supply chain performance. The research method used in this study is a quantitative survey method research design. The technique used in selecting samples in this study is simple random sampling. Data collection in this study was done online by distributing questionnaires through the Google Form platform and obtaining direct responses from respondents. The number of respondents studied was 786 small and medium enterprises (SMEs) owners in Indonesia. The study uses path analysis techniques for data and hypothesis testing. Statistical testing on the path analysis model can be done using the partial least square method. The study uses a Likert scale, which is categorized into five categories: (1) strongly disagree, (2) disagree, (3) neutral, (4) agree, and (5) strongly agree. Data analysis in this study used Smart Partial Least Square (SPLS) software version 3.00. Model evaluation in testing with SPLS consists of two stages, namely, evaluation of the outer model and inner model. The evaluation of the outer model consists of factor loading tests, Average Variance Extracted, cross-loading, Cronbach's alpha, and composite reliability, while the evaluation of the inner model consists of the coefficient of determination (R2), cross-validated redundancy (Q2), Goodness of Fit (GoF), and hypothesis testing. The results of this research analysis are that digital leadership has a positive and significant relationship with supply chain performance, supply chain innovation has a positive and significant relationship with supply chain performance and e-HRM has a positive and significant relationship with supply chain performance. Digital Leadership involves leaders who can drive digital transformation and implement innovative strategies to leverage digital technologies. This involves the ability to understand and leverage technologies such as artificial intelligence, etc. In addition, digital leadership also involves sensitivity to change and the ability to drive innovation, collaboration, and technology adoption across SMEs.

In this digital era, collaborative management is needed to improve service quality and be supported by multiple stakeholder participation to provide optimal service. This research aims to investigate the role of collaborative governance in the quality of immigration services and the role of numerous stakeholder participation in the quality of immigration services. Investigate the correlation between supply chain service and service quality. This research method uses a quantitative method approach, research data was obtained by distributing online questionnaires via the Google Form platform. The questionnaire is designed to contain statement items on a Likert scale of 1 to 7. A 7-point Likert scale can minimize measurement errors and be more precise. The Likert scale used in this research is (1) strongly disagree, (2) disagree, (3) quite disagree, (4) Neutral, (5) quite agree, (6) agree, (7) Strongly agree. The respondents for this research were 567 senior employees of the immigration department in Indonesia who were determined using a simple random sampling method. Research data analysis uses the partial least squares (PLS) structural equation modelling (SEM) approach with data processing tools using SmartPLS 4.0 software. The variables in this research are the dependent variables, namely collaborative governance, and multiple stakeholder participation and the dependent variable is the quality of immigration services. The stages of data analysis are validity testing, reliability testing and significance testing of hypothesis testing. Based on the results of the analysis and discussion that have been presented in this research, this research uses the Partial Least Square (PLS) method for data analysis, it can be concluded as follows, it is concluded that collaborative governance has a positive and significant relationship to the quality of immigration services, multiple stakeholder participation has a positive and significant relationship to the quality of immigration services. Supply chain service has a positive and significant relationship with service quality. Implementing collaborative governance can encourage improvements in the quality of immigration services. Implementing multiple stakeholder participation can encourage improvements in the quality of immigration services.

As one of the busiest airports in the world, organizational performance is the main focus. Problems that occur in organizations are many employees who complain about their work, employees who cannot fully comply with applicable regulations and policies, many employees who often come late to the office and do not comply with working hours according to the work times determined by the company. This research aims to analyze and test the influence of Quality of Work Life (QWL) and Knowledge Management on Organizational Citizenship Behavior which is mediated by Job Satisfaction, moderated by Knowledge Sharing and Self Efficacy at Angkasa Pura. The population in this research was Angkasa Pura Indonesia employees, totaling 151 people. The sample used was 110 employees which was calculated based on the Slovin formula. The sampling method uses convenience sampling. The data collection method uses a survey method, with the research instrument being a questionnaire. This research method uses the Partial Least Square (PLS) data analysis method using SmartPLS 3.0 software. The research results show that the quality of work life has no effect on organizational citizenship behavior. Knowledge management has a positive and significant effect on organizational citizenship behavior. Quality of work life and Knowledge management has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on organizational citizenship behavior. Job satisfaction is unable to mediate the influence of quality of work life on organizational citizenship behavior. Job satisfaction is able to partially mediate the influence of knowledge management on organizational citizenship behavior.

In today's rapidly changing business environment, companies need to be dynamic, adapting their internal processes to respond effectively to external changes. Information Technology has become crucial for businesses to enhance their ability to manage and adapt to change. This study examines East Java manufacturing companies that have heavily invested in sustainable IT systems to enhance their supply chain responsiveness and resilience through improved purchasing strategies and production flexibility. The study collected data from companies that had implemented IT for at least three years, with respondents being permanent employees with a minimum of two years' experience. Analysis of 108 survey responses using SmartPLS 4 revealed significant impacts of IT implementation on purchasing strategy (0.610), production flexibility (0.363), and supply chain responsiveness (0.164). Furthermore, purchasing strategy influenced production flexibility (0.367), supply chain responsiveness (0.348), and resilience (0.166). Production flexibility also affected supply chain responsiveness (0.348) and resilience (0.343), while responsiveness impacted resilience by 0.306. These findings provide a practical contribution for functional managers in companies regarding the importance of IT investment in developing effective purchasing, production, and marketing strategies to meet market demands swiftly. The research contributes to supply chain strategy and resilience theory while highlighting the significance of strong collaboration with external partners for top management.

The purpose of this research is to explore the relationships between information literacy, digital literacy, media literacy, Attitude toward use, and employability to examine the role of information and digital literacy in influencing employees' intentions to use technology in the workplace. The research sample for Indonesia was 250 respondents and for Malaysia there were 298 respondents. The data collection method uses Google Forms, distributed to respondents through purposive random sampling technique. The research results indicate that in Indonesia, Computer Literacy (CL) on Perceived Usefulness (PU), PU on Attitude towards Use (ATT), and ATT on Employability (EMP) have a big influence. On the other hand, Information Literacy (IL) and CL have a small influence on Employability. Likewise, Perceived Ease of Use (PEOU) has little influence on ATT. Malaysia, which has a big influence is Digital Literacy (DL) on Employability (EMP) and Perceived Ease of Use (PEOU). However, DL has a small influence on PU, as does IL on EMP, PEOU, and PU. Likewise, the influence of PEOU on PU is small.