This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency of their jobs. The aim of this study was to examine the effect of artificial intelligence technologies on audit evidence, from the point of view of certified auditors in information technology (IT) companies in Jordan. Descriptive research design was adopted in the study among 314 auditors. Structured questionnaire was used to obtain the information needed for the study. The findings of the study showed that expert system had a significant effect on the audit evidence. Neural network technology did not provide any significant effect on the audit evidence. The study recommended increased interest in artificial intelligence technologies by audit offices operating in Jordan because of its scientific importance in improving the collection of audit evidence.

The choice of capital structure has greatly contributed to the success of the firms in general and energy in particular. This study uses a sample data set of 250 energy firms over the period 2010-2019, and by using generalized least square (GLS) method to perform a survey. The main factors in this study include profitability, firm age, state shareholding and depreciation tax shield, etc. The study found that except firm growth, all factors including firm performance, age of firm, size of firm, asset structure, short-term solvency, and depreciation have significantly affected firm’s capital structure choice in the case of energy industry in a developing country. Furthermore, a positive effect was also found for size of firm and asset structure while a negative effect was detected for other factors such as firm performance, asset structure, firm age, short-term solvency, and depreciation. Through this research, we also conclude that the theory of pecking order, and the theory of representative cost are known as the basis for financial managers to build sound capital structures for businesses.

Altman Z score is an effective tool for measuring a company's financial strength and the possibility of bankruptcy. In this study, the Z score formula was utilized to measure the Indian automobile industry's financial soundness. The financial data of ten automobile companies listed in the National Stoke Exchange (NSE) was taken to analyze both original and emerging market formulae of the Altman Z score. Results suggest that companies of the industry listed in the NSE are financially sound. The study concluded that the Indian automobile industry is sound and robust, and the automobile companies are not prone to financial distress or bankruptcy in the near future.

The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.

This study was conducted to estimate the determinants as well as the efficiency of Vietnam’s footwear export to 50 trading partners by applying stochastic fronter gravity approach for the period 2001-2018. We found that Vietnam’s footwear export is positively affected by income measured by gross domestic product (GDP), border and landlock situation. The income elasticity of footwear export of Vietnam was about 1.2%. We also showed that the export efficiency of Vietnam’s footwear was not very high with the average ranges from 50.8% to 63.1%. The 10 most efficient countries were Cambodia, Panama, Slovakia, Belgium, Myanmar, Hongkong, Korea, Chile, the US and the Netherlands. We also found that 10 countries with the largest export potential were the US, China, Germany, Japan, Belgium, the UK, Netherlands, Korea, France, Canada. Regarding the determinants of export efficiency, the study provides evidence that trade freedom, financial freedom and importers’ population density positively contributed to efficiency. Our findings also support further integration of Vietnam since membership to many FTA enhances Vietnam’s footwear export efficiency. These FTAs include AFTA, Vietnam-Chile FTA, ASEAN-India FTA, ASEAN-Korean FTA, ASEAN-Japan FTA, ASEAN-China FTA, ASEAN-Australia-New Zealand FTA. Finally, the study recommends a relevant market policy for Vietnam’s footwear export in the coming years. We have provided 4 types of markets with different levels of priorities that Vietnam’s footwear exporters should focus on. The top footwear market priority should be countries with high potential yet low efficiency such as China, Russia, Brazil, Thailand, Sweden, Singapore and Australia.

The presence of small and medium-sized enterprises (SMEs) in Indonesia will contribute to the movement of the Indonesian economy, so its growth is an essential part that must be considered by the government. The goal of this study was to explore the role of innovative capabilities in improving the performance of Indonesian SMEs. A variable approach to social capital, entrepreneurial leadership, innovation ability and SME efficiency was used in this research. The research included a sample of 352 small and medium-sized enterprises in Pekanbaru, Indonesia, consisting of 19 medium-sized enterprises and 333 small enterprises out of a total population of 2887 small and medium-sized enterprises (the sampling methodology used was chance sampling and simple random sampling methods). The findings show that social capital does not explicitly have a substantial impact on the business performance of SMEs in Pekanbaru, but if it is mediated by creative capacities, social capital indirectly plays a role in improving the performance of SMEs. Entrepreneurial leadership has a big influence on SMEs.

This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.

The Indian cement industry has adopted various environmental protection technologies, but adoption of these new environmental technologies and development of working model could not resolve many issues related to environmental concern among Stakeholders. This paper examined the current technologies used by the cement companies and the challenges they are facing in adoption of these technologies. This research describes the effects of cement manufacturing on global warming, water, coal and other pollution emissions during cement production process and involves environmental manufacturing technologies. The study measures the challenges of introducing environmental technologies by creating a model of challenges. including challenges in perceived usability of technology, challenges in perceived utility, challenges in user engagement, and challenges in intent to use behaviour. The study examines the challenges of introducing environmental technologies into the Indian cement industry to mitigate air, water, and energy pollution and to highlight the new environmental technologies and development of the model. The data from 1540 professionals responsible for using the environmental technology were gathered and analysed with t test and regression analysis. The final outcome of the research is the model expressing the challenges in adoption of environmental technologies in India.

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.