Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

Enhancing rates of school participation holds significant importance for a nation’s educational achievements. This research employs a comprehensive approach that combines various methodologies, including multivariate regression analysis, geographic categorization, and multidimentional visualization, to examine the factors influencing school enrollment in Indonesia. Through the integration of diverse data sources, we investigate the connections among variables such as economic status, school accessibility, educational quality, and societal considerations concerning enrollment rates. This discrete impact of each factor on enrollment variations is analyzed through multivariate regression. Geospatial clustering analysis reveals enrollment trends in different regions, while multidimensional visualization untangles the intricate interplay of influencing factors. This holistic approach facilitates a nuanced comprehension of these dynamics within Indonesia’s varied geographical and society offering guidance in the formulation of more efficient strategies to improve school attendance, tackle enrollment disparities, and advocate for inclusive education based on fundamental determinants.

Designing sustainable and scalable educational systems is a challenge. Artificial Intelligence (AI) offers promising solutions to enhance the effectiveness and sustainability of blended learning systems. This research paper focuses on the integration of the Chat Generative Pre-trained Transformer (ChatGPT), with a blended learning system. The objectives of this study are to investigate the potential of AI techniques in enhancing the sustainability of educational systems, explore the use of ChatGPT to personalize the learning experience and improve engagement, and propose a model for sustainable learning that incorporates AI. The study aims to contribute to the body of knowledge on AI applications for sustainable education, identify best practices for integrating AI in education, and provide insights for policymakers and educators on the benefits of AI in education delivery. The study emphasizes the significance of AI in sustainable education by addressing personalized learning and educational accessibility. By automating administrative tasks and optimizing content delivery, AI can enhance educational accessibility and promote inclusive and equitable education. The study’s findings highlight the potential benefits of integrating AI chatbots like ChatGPT into education. Such benefits include promoting student engagement, motivation, and self-directed learning through immediate feedback and assistance. The research provides valuable guidance for educators, policymakers, and instructional designers who seek to effectively leverage AI technology in education. In conclusion, the study recommends directions for future research in order to maximize the benefits of integrating ChatGPT into learning systems. Positive results have been observed, including improved learning outcomes, enhanced student engagement, and personalized learning experiences. Through advancing the utilization of AI tools like ChatGPT, blended learning systems can be made more sustainable, efficient, and accessible for learners worldwide.

Education is the future. Education is the only way for a country to start developing and reducing poverty. In countries with medium incomes like Peru, the resources to spend on education is not unlimited. Therefore, it is necessary to have quality in investment. However, risks and uncertainty can make a project surpass its initial budget. Therefore, statistic based methods like Monte Carlo simulation is a powerful tool to forecast possible events that might endanger the profitability and sustainability of a project. Although there is not plenty of academic literature about Monte Carlo empirical usage, many projects employ this method to manage the possible risks the project could have. In consequence, the current research analyzed both risk and sensitivity of an elementary school building project. Both analyses showed that this project had huge probabilities to surpass the current profit and return estimations. However, the sensitivity analysis portrayed that the project could be endangered because of infrastructure overspending. Moreover, it indicated that students’ attendance is also a critical factor to ensure the sustainability of the project.

The indicators of success in macro development can be measured from the economic growth, which is reflected in changes in the Gross Regional Domestic Product (GRDP). The factors which affect the economic growth are very complex. This study analyzes the economic growth and the factors that affect Sumatra island. The data used is panel data with descriptive analysis techniques and multiple linear regression. Based on the research results: Education, economic openness, road infrastructure, and investment have a positive and significant effect on economic growth and poverty and unemployment have a negative and significant effect on economic growth. Besides, the results of panel data explained that the openness of the economy to economic growth is very low, while the highest is education.

This paper empirically tried to analyze the effects of education on the gender wage gap in Indonesia and to examine whether globalization could alter such a relationship. We modified a decomposition method for the panel dataset that corresponds to the National Socio-Economic Survey from 1996 to 2016. Overall, we found that schooling could significantly influence the salary discrepancy. We also proved that globalization did matter in explaining the relationship between the educational attainment and the salary gap. Here, it could widen the difference in the remuneration. Based on the results, strengthening the gender-responsive budget at the national government level might be one of the solutions. Basically, it actually started with a new awareness of the budget that was not genderneutral. Thus, the positioning of women in education and decision-making process is very crucial for the future of development.
This paper has been retracted due to conflict of interest

This paper investigates the effects of different factors influencing on the successful implementation of the business process re-engineering (BPR) in Iran. The study selects 386 experts randomly and using some statistical tests examines the effects of four groups of factors including strategic, organizational, methodologic and technological & educational issues on the success of the BPR implementation in Iran. The study designs a questionnaire in Likert scale and distributes it among some experts where Cronbach alpha was calculated as 0.71. The implementation of Pearson correlation ratio has confirmed that technological and educational factors marinated the highest effects (r = 0.523, Sig. = 0.000) followed by strategic (r = 0.505, Sig. = 0.000), organizational (r = 0.352, Sig. = 0.000) and methodologic issues (r = 0.267, Sig. = 0.000). In addition, the implementation of Stepwise regression has confirmed that technological & educational, strategic and methodologic factors influence on BPR in Iran.

Sustainable Learning and Education (SLE) is a recent emerging philosophy founded on sustainability principles and in response to the UN announced Sustainable Development Goals (SDGs). Therefore, technologies should be implemented to empower educational institutions to achieve SLE. This study aims to investigate the factors impacting the intentions of using blockchain technology for SLE in Jordanian universities. Accordingly, an extended Technology Acceptance Model (TAM) is proposed where five more factors are integrated. To this end, an extended model was proposed and validated using structural equation modeling based on 407 responses collected using an online survey. The results showed that adopted factors significantly impact blockchain use in SLE. We believe that the study finding would assist decision-makers in building systems for sustainable learning and education for the Jordanian higher educational institutes.

Although e-learning management-related research has been pursued in many parts of the world, there is dearth of research that integrates this concept with the increasing trend of smartphone usage for educational purposes. Furthermore, research in the area shows a general lack of contextualizing the concept in the Middle Eastern context. Therefore, the aim of this study is twofold: (i) to explore the everyday use and role of smartphones among university students in Kuwait; and (ii) to identify if there are any socio-demographic differences in smartphone usage among university students. A questionnaire was completed by 376 students in order to achieve the study objectives. The results showed that students frequently used their smartphones at home and that they sometimes used these phones in recreation places and on transportation, at university, and when walking. Also, they always used their smartphones to complete fourteen non-learning activities, such as making phone calls, using it as a watch and as an alarm clock, and ten learning activities, such as checking their exam schedules, checking class timetables, and checking their grades. Moreover, social networking, learning, privacy, and safety were important reasons offered by students for owning/using smartphones. Furthermore, the study found that at least one of eight socio-demographic variables (i.e., gender, marital status, major/subject, nationality, smartphone brand, using it for the first time, age range, and level of study) has an effect on at least one pattern of smartphone usage. Several recommendations were made based on these findings that may improve the effectiveness of smartphone usage among university students in Kuwait.

Academic failure is one of the most important issues in educational systems and there are several attempts held to prevent such issues. In this paper, we study the relationship between school connection and academic failure among some high schools students in city of Esfahan, Iran during the academic calendar of 2011-2012. The study chooses a sample of 377 students based on clustering sampling technique and using Pearson correlation test as well as stepwise multiple regression technique, the relationship between school connection and academic failure is investigated. The result of Pearson correlation ratio indicates that there is meaningful relationship between these two components. In addition, the result of regression analysis indicates that 32% of students’ academic failure is determined by this ratio.