This research intends to examine the effect of pricing bundling capability on price value offerings and marketing performance. It also tests the role of price value offerings as a mediating variable. Price building capacity develops from pricing capability to fill the research gap of its effect on marketing performance. Some studies prove that pricing capability affects performance. On the other hand, some found that it does not and recommend further research to improve this capability in line with the price strategy implemented by the company. Previous research on price strategy focuses on the consumers’ perspective. This study concentrates on the producers’ viewpoint. We collected data from 183 SME’s restaurants’ managers in Purwokerto using structured questionnaires. Structural Equation Model is used to obtain the aim of the research and analyze the measurement and structural model. The result suggests that pricing bundling capability positively affects pricing capacity on marketing performance and price value offerings. It also shows that price value offerings positively affect the marketing performance and that price value offerings mediate the effect of pricing capability on marketing performance. We suggest the SME’s restaurants’ managers pay attention to their pricing bundling capability to increase the price value offerings and marketing performance.

This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significantly to a better decision-making process and the use of public funds. It reflects the true long-term implications of policy decisions and therefore helps governments demonstrate accountability in the use of public funds. Despite the identified challenges, the study justifies the suggested reform in Kosovo. The findings emphasize its importance for improving accountability, transparency and financial management and building public confidence in information and the country’s macro-fiscal sustainability position.

A vibrant banking sector remains instrumental to the stability of every economy. Islamic banks are now considered as iris spuria of the banking industry. Countries such as Saudi Arabia have been hailed as the Islamic banking basin. Nevertheless, how well is this sector growing and performing in Saudi Arabia itself? This motivates us to carry out this study. The current study's key objective was to measure Sharia-compliant banks' efficiency on the CAMEL Framework, a commonly accepted framework for banks' financial health. CAMEL is fundamentally an acronym for which the first letter from the five primary segments of a bank operation is jumbled, i.e. “|C|apital adequacy, |A|sset quality, |M|anagement quality, |E|arnings ability and |L|iquidity”. The system is popularly being used for determining the financial soundness and stability of banks. The current study employs this framework to judge the financial performance of four fully Sharia compliant banks or Islamic banks in Saudi Arabia. The publicly accessible audited data of these banks over ten years was taken for analysis. From the final results of the analysis, it is found that all the banks performed stupendously well on the CAMEL framework. AlRajhi Bank was rated number one of all four Sharia-compliant banks. However other three banks namely Alinma Bank, AlBilad Bank, and Aljazeera bank have also done well and overachieved all the criterion of CAMEL's ranking. However, the study proposes a comparison of Sharia-compliant banks with conventional commercial banks. Moreover, it recommended that more banks should engage in offerings of Sharia based products.

The present study aimed at investigating the impact of liquidity management on profitability in the industrial companies listed on Amman Stock Exchange. Data was obtained from the financial statements of several industrial companies that were listed on Amman Stock Exchange during the period (2010-2018). The data was analyzed through using the SPSS program. The researcher analyzed several financial statements to collect data about liquidity and profitability. It was found that liquidity management affects profitability in the targeted companies.

The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.

This study aims to investigate the role of applying artificial intelligence in limiting cybercrime in the 13 Jordanian commercial banks listed in the Amman Financial Market, from the point of view of internal auditors and IT. For this purpose, a questionnaire was designed and distributed to the study sample of (849). The number of respondents to the questionnaire reached (230). The data of the questionnaire were analyzed, and their hypotheses were tested using the statistical program (SPSS) through tests of the arithmetic mean, standard deviation, linear, multiple regression, and the T-test for two independent samples. The study found a statistically significant effect for artificial intelligence with its dimensions (Expert Systems, Artificial Neural Network, Genetic Algorithm, Fuzzy logic) in limiting cybercrime in Jordanian commercial banks. It was also found that there were statistically significant differences in both genetic algorithm and cybercrime attributable to the job variable in favor of IT department employees.

Fraud prevention is the best effort to solve fraud problems. Minimizing opportunities can be one of the factors that needs to be considered to prevent fraud. This research aimed to analyze the effect minimization opportunity, which consists of several variables, specifically methods of prevention and detection of fraud, internal control, management policy and management integrity, to the prevention of fraud in point of view of the auditors of the Audit Board of the Republic of Indonesia and the local government internal auditors. Data collected by using a questionnaire. Usable sample consisted of 79 respondents. Data were tested using PLS. The research result declared that internal control is an effective factor to minimize opportunities to prevent fraud. Another finding from the study was that fraud prevention and detection methods were not able to reduce fraud. Instead, the fraud prevention and detection methods have a positive effect on the likelihood of fraud. The important thing that needs to be considered in future research is that the distribution of questionnaires to internal and external auditors can be carried out proportionally so that the perceptions of each party can be tested and compared.

This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors. Multiple regression methods were employed through SPSS software to test the hypotheses. The results of the study show that the external entity pressure, ease of use of the system, and cost-benefit overload positively and significantly affect the performance of the internal audit. While adapting to previous systems, training their employees, and the successful implementation of the model did not affect the performance of the internal audit.

The objective of this research is to examine the factors that affect tourism investment in the CLMV countries (Cambodia, Laos, Myanmar, Vietnam and Thailand). This study employs panel data as quarterly data from 2000 - 2019. Data analysis employs the panel unit root test estimated by fixed effect estimation. The results revealed that the Minimum Loan Rate factor has a negative effect on tourism investment while the number of international tourists and Gross Domestic Product (GDP) positively affect tourism investment. Therefore, in each CLMVT country, the relevant authorities should determine a suitable Minimum Loan Rate (MLR), target tourism promotion as a single region and pursue policies that enhance the economy. Such policy should support employment in the tourism sector and enhance the economic system of the CLMVT countries.

This study aims to analyze company characteristics as a determinant of conventional and Islamic bank earnings management in several ASEAN countries (Association of South East Asian Nations). The Multiple Discriminant Analysis was applied to determine the differences between Islamic and Conventional Banks. This test was conducted based on Capital Adequacy Ratio, Income Before Tax and Interest, Non-Performing and Changing Loans, and Company's Size in the banks of Indonesia, Malaysia, and Brunei Darussalam from 2014 to 2018. The data obtained from 200 banking entities were analyzed discriminatively. The results showed that there were simultaneous differences between Capital Adequacy Ratio, Earnings Before Tax, Loan Loss Provision, Non-Performing and Changing Loans, and Company's Size as determinants of earnings management between Islamic and conventional banks. Also, it was found that Company's Size was the dominant variable determining the management differences. Based on Discriminant Analysis, there were significant differences in the determinants of conventional and Islamic earnings management. The Changing Loan variable showed the highest contribution in determining earnings management in Islamic banks. Overall, this study found that conventional banks dominated Islamic system in practicing earnings management.