The development of Resources Based-View in 2021 states that the firm's value creation is influenced by unique resources. This research aims to explore the use of intangible resources in three main industrial sectors in Indonesia to create firm value. The research method begins with the mapping of resources that meet valuable, rare, imperfect imitability, and non-substitution, forming a research model. These internal resources are measured using the company's financial ratio. The research data is in the form of secondary data for the period 2012-2022 which is analyzed using the panel data regression method and robustness test. The results found that each industry has different resources to increase the firm value. Internal resources; Intangible assets, firm innovation and managerial ability can create firm value in the basic materials industry. Meanwhile, in the Consumer Noncyclicals industry, only managerial ability affects the firm's value. Meanwhile, intellectual capital is not able to create firm value in Indonesia. The research implies that physical resources are still the main factor in creating a competitive advantage to achieve sustainable corporate value in Indonesia. The theoretical contribution is that there are still other applications of the RBV concept to create firm value.

Innovation in the manufacturing industry is viewed as crucial due to its substantial effects on performance. This view has led researchers to evaluate the importance of different types of innovation within manufacturing companies. The influence of marketing innovation on product innovation and overall innovative performance is examined in the present study. The study also aims to explore the influence of product innovation on innovative performance and to analyze the mediating role of product innovation in the relationship between marketing innovation and innovative performance. Questionnaires were distributed to 384 managers from Palestinian manufacturing firms through convenience sampling. Structural equation modelling was employed as the data analysis tool. According to the study's findings, marketing innovation directly and positively impacts both product innovation and innovative performance, while product innovation positively influences innovative performance. Additionally, product innovation partially mediates the relationship between marketing innovation and innovative performance. This study is different from previous research as it focuses on the interrelationships between various dimensions of firms' innovation and performance. It adds to the literature on manufacturing performance by further validating the scales of innovation and performance. This approach could offer new insights into existing models of innovation and performance, crucial for success, by examining the interrelationships among organizational innovation dimensions, specifically marketing innovation, product innovation, and innovative performance, within the Palestinian manufacturing sector, which operates in a developing country facing conflict.

With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.

Despite the recognized importance of service quality in supply chain management, there has been limited research examining the interplay between digital leadership, service quality, and supply chain management. This study employs bibliometric analysis techniques to investigate how digital leadership influences service quality within the context of supply chain management. Utilizing VOSviewer v1.6.20, we analyzed 490 publications from the Web of Science database pertinent to this domain. Our findings reveal that advanced technologies, including digital leadership, IoT, AI, and blockchain, play a crucial role in modernizing supply chains, enhancing operational efficiency, and achieving environmental objectives. The study discusses the broader implications for both theoretical frameworks and practical applications in the field.

This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.