Ethics plays an essential role for the success of all business units. These days, it is not sufficient to boost the performance of supply chain companies just by focusing on financial figures but we need to consider the ethical dimensions, particularly at an organizational level. It is evident from the prior investigations that the performance of the supply chain industry in most of the Arab countries has not gained reasonable growth. Most of the Arab countries are facing issues for development good supply chain management in various departments. Bahrain maintains a low performance in the supply chain compared with other Arab countries such as Oman, Qatar, Kuwait, United Arab Emirates (UAE) and Saudi Arabia. The logistics index of Bahrain has been decreasing in recent years. Therefore, to address this problem, the objective of this study is to examine the role of workplace ethics in supply chain management among supply chain companies of Bahrain. The study considers three dimensions of ethics, namely; organization culture ethics, leadership ethics, and training ethics. Employees on the managerial positions are selected as the respondents. These respondents are selected from the supply chain companies of Bahrain. Questionnaires are distributed among these employees to collect the data. By using the structural equation modeling, data are analyzed through PLS. The results conclude that workplace ethics has significant contribution in supply chain management. Better implementation of workplace ethics always contributes positively on supply chain management.

The aim of this paper was to investigate the effect of the gross domestic product (GDP) and population on the investment yield of sharia insurance in Indonesia. This research used a causal research design with Indonesian sharia insurance as the focus. The secondary data were sourced from the Financial Services Authority (OJK) of Indonesia in 2016–2017. The analysis was performed with Smart Partial Least Square (PLS) software and indicated that the GDP did not influence the investment yield; however, the population did influence the investment yield of sharia insurance in Indonesia. The implications of this study are expected to recommend to the Indonesia Financial Services Authority regarding the impact of the GDP and population on the investment yield in Indonesia. In addition, the implication provides support for the Indonesian monetary policy authorities to anticipate the monetary policy by the Fed, regarding dovish and hawkish sentiments, to encourage capital inflows to emerging countries due to the impact on the development of Sharia/Takaful insurance in Indonesia. A social implication is that the sharia insurance industry in Indonesia can develop if the public can enjoy convenience in applying for premiums and ease in receiving sharia insurance claims. The majority of Indonesia's population of Moslems requires an openness in the process. This study takes a sample of different sharia industry characteristics to compare sharia and conventional types of industry.

Access to water resources is one of the demanding issues of the 21st century worldwide. As worldwide population increases, the demand for water is seriously increased. With the increasing demand, water quality is also under growing stress which requires better supply chain management (SCM) by adopting strategic management practices. Therefore, the objective of this study is to examine the role of supply chain strategic management in customer satisfaction and the performance of the water supply company in Makassar, Indonesia. In this study, service quality and drinking water quality were taken as the strategic management activities. Employees of water supply companies were selected to collect the necessary data. Questionnaires survey was used to collect the necessary data from employees. Three hundred (300) questionnaires were distributed among the employees of water supply companies of Makassar, Indonesia. It was found that strategic management practices were vital to enhance water supply chain. Moreover, it was concluded that water supply companies of Makassar needed better supply chain activities to boost performance. Better supply chain implementation was the key to customer satisfaction and the performance of the company.

Corporate governance has emerged as a sine-qua of corporate success. The stakeholder theory of corporate governance consists of various factors, other than the economy and finance and considers corporate governance as an important determinant of the supply chain performance and the supplier relationship. Following the stakeholder theory, the current study studies the impact of the corporate governance, and supplier diversification network on the firm supply performance. In addition, the current study investigates the moderating role of supplier diversification in the relationship between three corporate governance characteristics; namely board size, board independence, and board competency and firm supply performance. The study is carried out on a sample of the industrial firm in Indonesia. To achieve the research objectives PLS-SEM technique is employed. The findings of the study provide a great deal of agreement with the proposed hypotheses. The findings of the current study are helpful for the policymakers, researchers and practitioner in examining and understanding the link between corporate governance, supplier network and firm supply performance.

During the past few years, there has been a declining trend on the performance of Indonesian supply chain companies. The performance of the Indonesian supply chain companies is relatively low compared with other countries such as Malaysia, Thailand, and Singapore. To address this issue, the primary objective of this study is to examine the role of computerized accounting system (CAS) in supply chain accuracy. A survey was conducted to collect the necessary data from the managerial staff of supply chain companies in Indonesia. PLS-SEM was implemented to analyze the data. The results indicate that CAS had a significant positive relationship with supply chain accuracy. Computerized accounting system supports supply chain operations, which increases the accuracy of the supply chain system. Computerized accounting system also provides the ease of use and usefulness, which enhances the supply chain activities and decreases various issues. Therefore, the computerized accounting system is the key to gain accuracy in the supply chain.

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.

The financial performance of the banking sector globally can be seen on the capital markets of each country. One of the important sources of information in the investment business on the capital market is the financial reports that are provided by every company going public. The objectives of this study are (1) to determine the simultaneous and partial effect of liquidity factors, Debt Equity Ratio, company size on timeliness of financial reporting in the banking sector in Indonesia. (2) to determine what factors are dominant in the timeliness of financial reporting in the banking sector in Indonesia. This research uses secondary data with panel data analysis method. The results show the liquidity variable, Debt Equity Ratio and firm size positively influence on timeliness of financial reporting in the banking sector in Indonesia. Firm Size is the dominant factor that has a significant positive effect on the Timelines Financial Report of the banking sector in Indonesia. The findings of this research are that increasing liquidity, Debt Equity Ratio and Firm Size can increase the Timelines Financial Report of the banking sector in Indonesia. Firm Size as the dominant factor is the attraction and driving force for the Timelines Financial Report banking sector in Indonesia. The research can be used as a reference for future researchers on identifying efforts of the influence of Liquidity, Debt to Equity Ratio, Firm Size and Timelines Report.

The purpose of this paper is to explore the link between supply chain capability and supply chain operational performance. In addition, the current study investigates the mediating role of technology integration and logistic integration between supply chain capability and supply chain operational performance. The firms in Tin industry of Indonesia are chosen as the sample of the study. To achieve the objectives of the current study, structural equation modeling is used using smart PLS. Data is collected through mail and telephonic survey. The responses are collected through the postal and electronic mail, questionnaire survey. According to the direct results, it is shown that all hypotheses were meaningful (α = 5%). The mediation effect of technology integration and logistic integration in the relationship between Supply Chain Capability and Supply Chain Operational Performance (SCOP) was examined. The results of mediation show that for logistic integration mediation hypothesis, the results was meaningful (α = 5%), whereas for the technology integration the results was not significant. The results of the study are useful for policymakers, practitioners, operation managers in understanding the link between human resource management and operational management.

This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non-specialist. Furthermore, after classifying the specialist partner auditors as seasoned and unseasoned, the results showed that the audit quality provided by seasoned specialist partner auditors is higher than the non-specialist. While the audit quality provided by the unseasoned specialist partner auditor is almost the same as those provided by the non-specialist. This study contributes to literature on specialist auditors. The longer the audit partner is classified as a specialist, the higher the audit quality. Therefore, it can improve the quality of financial statements.

The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and profitability while FD ratio had no effect on profitability.