The research location was carried out in Garut, West Java, which is one of the potential regions for the development of leather jackets for small and medium enterprises (SMEs) in Indonesia based on its comparative advantages. Garut Regency is expected to become the home base of national leather jacket SMEs in Indonesia that are competitive and sustainable. The aim of this research was to analyze the influence of Religious Orientation (RO) on supply chain quality management through Ethics (E) as an intervening variable in Leather Jacket SMEs, Garut - West Java. What was interesting in this research and became a novelty was the inclusion of social science variables in maintaining the quality of supply chain management. In the stage of data collection, the study involved 88 entrepreneurs and leather jacket craftsmen as research respondents and processing was carried out using the Generalized Structured Component Analysis (GSCA) method. The results show that the relationship between RO variables can affect supply chain management variables, also through ethics. The implication of this research is that in running a business, to fix the quality of supply chain management, religious orientation is the important aspect.

Artificial Intelligence (AI) is a motivation for full usage of autonomous driving. Many have predicted that autonomous technology would significantly disrupt the transportation industry. This research examines how autonomous driving might impact and disrupt the ridesharing industry and their drivers. The hypothesis is that autonomous vehicles (AV) will negatively impact the ridesharing industry. To examine the full effects of this disruption, we researched current literature on driverless technology cars and the ridesharing industry. Factors examined include: current economics of drivers and vehicles, public perception and acceptance, technological readiness, collaborations, regulations, and liability. Key findings from a host of resources were tabulated to build a case for the proposed hypothesis. The results provide a more comprehensive timeline estimate, predicted $0.75 cost estimate per mile by 2040, and documented the collaboration figure among the players that shows the significant investments across different industries. This research shows that the ridesharing industry’s current business model is due for a significant disruption by autonomous driving capabilities. Drivers in the ridesharing industry might likely suffer the most, however not for at least another decade or so. There are many independent factors, which must be further scrutinized to develop a more comprehensive understanding as to the velocity of this disruption. Findings from this study would be applicable while evaluating the future of autonomous vehicles.

The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.

This paper aims to examine the role of spirituality and ethics in higher education quality improvement. Two questionnaires were made by the researchers, the first one was completed by heads of departments of Islamic Azad University, Science & Research Campus, Tehran, Iran (N1=n1=200) to determine the components of spirituality, ethics and quality improvement (Cronbach’s alpha=0.82). The second one was completed by PhD students (N2=1475 & n2=206) in order to find out whether or not there are positive correlations among spirituality, ethics and higher education quality improvement and to determine the role of spirituality and ethics in higher education quality improvement (Cronbach’s alpha= 0.85). To ensure the validity of measurement instruments, Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) were applied. Findings of the research indicated there was a positive correlation among spirituality, ethics and higher education quality improvement.