This study discusses the variables that can determine the growth of bank credit in Indonesia. The selected independent variables are the control of third-party funds and operating costs on credit growth. The analytical method used is multiple regression with Probit analysis to see the lag-1 and lag-2 data categories. The results obtained that the Control of Third Parties Funds and Operational Costs on Credit Growth obtained significant results according to the simultaneous hypothesis testing. It means that the third-party funds and the operating costs affect credit growth. Meanwhile, the third-party funds partially influence the dependent variable, namely credit growth. Finally, the operational costs partially influence the dependent variable, namely credit growth.

This research aims to find out the significant difference between added value on sustainable competitive advantage and unsustainable competitive advantage of Islamic banks in Indonesia. The population in this study is Islamic banking units in Indonesia, the sampling technique used purposive sampling and the data is used from annual financial reports from 2015 to 2019. The results of this research support the resource-based theory that companies that can maintain their competitive advantage have added value and can also manage their strategic assets in the form of VRIN (Valuable, Rare, Inimitable, non-substitutable) more efficiently. The results also indicate that companies that can maintain competitive advantage are those that can provide added value for the stakeholders. The test results support the RBT hypothesis, as evidenced by the finding that it is possible to use VRIN assets to offer added value for stakeholders.

This paper proposes a framework to develop a deterministic model for the valuation, selection and grading (ranking) of e-suppliers by using Modified Distance Based Approach (MDBA), which has not been used earlier in e-supplier selection. The e-supplier selection system performs a major part for the successful running of any supply chain. Thus, for effective running of any supply chain, it is necessary to build a system for the selection of e-supplier. Building such a decision support system software is important for the development of any decision support system efficiently with reduced cost, time and effort. The current research is based on 8 criteria and 52 sub-criteria by giving equal weightage to all of them. In this study, the major criteria are disintegrated into small sub-criteria. To validate the results obtained through the proposed distance based approximation method, the results are compared with other methodologies. Finally, with the illustration of the example problem, the applicability of the developed model is described.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

The paper deals with the performance analysis and optimization for Carbonated Soft Drink Glass Bottle (CSDGB) filling system of a beverage plant using Particle Swarm Optimization (PSO) approach. The CSDGB system consists of seven main subsystems arranged in series namely Uncaser, Bottle Washer, Electronic Inspection Station, Filling Machine, Crowner, Coding Machine and Case Packer. Considering exponential distribution for probable failures and repairs, mathematical modeling is performed using Markov Approach (MA). The differential equations have been derived on the basis of probabilistic approach using transition diagram. These equations are solved using normalizing condition and recursive method to drive out the steady state availability expression of the system i.e. system’s performance criterion. The performance optimization of system has been carried out by varying the number of particles and number of generations. It has been observed that the maximum availability of 90.27% is achieved at flock size of 55 and 90.84% at 300th generation. Thus, findings of the paper will be useful to the plant management for execution of proper maintenance decisions.

Correct application of the classical factorial F-test depends on normality and homogeneity of variance assumptions. If these assumptions are violated the type I error rate will be inflated and power of the test will be decreased. Therefore nonparametric statistical tests have been proposed to analyze the interaction effects in factorial designs. A simulation was conducted to investigate the effect of non-normality on type I error rate and power of the test of the classical factorial F-test and five nonparametric tests namely rank transformation (FR), Winsorized mean (FW), modifies mean (FM), adjusted rank transform (ART) and adjusted median transform (AMT) using program SAS 9.4 with 1,000 replications. The study used 2×2 factorial design with replications of 3, 4 and 6 making sample sizes of 12, 16, and 24, respectively and 3×3 factorial designs with replication of 3 making a sample size of 27 studied at 0.05 level of significance. As a results, when the normality of assumption is satisfied all six statistical tests have the ability to control type I error in all situations. The ART test cannot control type I error rate for 3×3 factorial design when sample size is 27 when normality assumption is violated. For power of the test, the F-test provided the highest test power when the normality of assumption is met. The ART and AMT tests provided approximately the same test power. The AMT and ART tests can be effectively used to analyse the interaction effect between factors A and B in 2×2 factorial design when the sample size is 12 and 16 or 24 respectively and the normality of assumption is not met. Moreover, the results showed that when sample sizes increased, all six statistical tests tended to increase the power of the test.

This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.

This study presents a new mathematical model for the design of reliable cellular manufacturing systems, which leads to reduced manufacturing costs, improved product quality and improved total reliability of the manufacturing system. This model is expected to provide a more noticeable improvement in time and solution quality in comparison with other existing models. Each part to be manufactured may select each of the predefined manufacturing routes, such that the total reliability of the system is increased. On the other hand, the model adopts to categorize the machines to determine the manufacturing cells (cell formation) and reduce the transportation costs. Thereby, both criteria of system reliability and manufacturing costs will be simultaneously improved. Due to the complexity of cell formation problems, a two-layer genetic algorithm is applied on the problem in order to achieve near optimal solutions. Furthermore, the performance of the proposed algorithm is shown for solving some computational experiments. Finally, the results of a practical study for designing a cellular manufacturing system as a case study in Iranian Diesel Engine Manufacturing Co., Tabriz, Iran are present.

This paper proposes a new distribution named the negative binomial-weighted Lindley. The study uses the maximum likelihood estimation to estimate the parameters of the proposed distribution and compares the performance of the new method with other distributions. The study finds that the negative binomial-weighted Lindley distribution, obtained by the mixing the negative binomial distribution with the weighted Lindley distribution is another mixed negative binomial distribution and may provide an appropriate fit for data estimation with overdispersion. Some characteristics of the proposed distribution, such as mean and variance are also derived.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.