The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.

This research examined the relationships between Organizational Commitment, Organizational Citizenship Behavior (OCB), the Supply Chain, and Green Hospital practices in a healthcare setting. A cross-sectional study was conducted using self-reported data from healthcare employees. Structural equation modeling was employed to analyze the relationships and mediation effects. The study confirmed that Organizational Commitment positively impacts the Supply Chain and Green Hospital practices. Similarly, Organizational Citizenship Behavior significantly influences the Supply Chain and Green Hospital initiatives. The Supply Chain was found to have a positive impact on Green Hospital practices and served as a mediator in the relationships between Organizational Commitment and Green Hospital and Organizational Citizenship Behavior and Green Hospital. The research provides valuable insights for healthcare organizations seeking to enhance their sustainability efforts. Fostering Organizational Commitment and Organizational Citizenship Behavior among employees can contribute to more efficient supply chain operations and environmentally responsible practices. The study underscores the crucial role of supply chain management in translating commitment and proactive behaviors into tangible sustainability initiatives. The research is context-specific, and using self-reported data and a cross-sectional design may limit generalizability. Future studies should explore these relationships in diverse settings and consider longitudinal or mixed-method approaches.

Adopting MIGO Bio P 2000 Z in soybean cultivation in Indonesia has yielded significant advancements in sustainable agriculture. This innovative technology has demonstrated substantial potential in enhancing agricultural productivity. Environmental impacts of using MIGO Bio P 2000 Z include reduced reliance on chemical fertilizers, improved soil quality, positive contributions to greenhouse gas emissions reduction, and support for biodiversity conservation. Economically, implementing MIGO Bio P 2000 Z has increased soybean production, reduced fertilizer costs, higher incomes for soybean farmers, export opportunities, and investments in agricultural technology. While the primary focus is on economic impact, reducing chemical fertilizer use also benefits the environment by preventing pollution and soil degradation. Further, integrating MIGO Bio P 2000 Z into the soybean supply chain has bolstered supply sustainability, decreased dependency on soybean imports, and improved food security. Its positive effects include enhanced agricultural productivity, reduced environmental impact, and support for the well-being of farmers. Collaborative efforts, including government support, training, diversified markets, and strict monitoring, are essential for optimizing the technology's potential. Adopting MIGO Bio P 2000 Z in Indonesian soybean cultivation offers a sustainable and environmentally friendly approach to bolstering economic growth, food security, and the agricultural sector. In addressing challenges and enhancing the benefits, investing in training, market diversification, and regulations is vital while supporting farmers, especially small-scale ones. This holistic approach will secure Indonesia's soybean supply chain and strengthen the nation's agricultural resilience.

This study aims to examine the relationships between capital expenditure, supply chain activities, economic growth, and community welfare in the districts and cities of Central Kalimantan Province. The study analyzes the original sample data from 2014 to 2022 using a path analysis approach. The findings reveal significant positive relationships between capital expenditure, economic growth, and community welfare. However, the hypothesized positive relationships between supply chain activities and economic growth, supply chain activities and community welfare, and economic growth and community welfare are not supported. Moreover, the mediating roles of economic growth in the relationships between capital expenditure and community welfare and supply chain activities and community welfare are not confirmed. Theoretical implications highlight the importance of strategic capital expenditure in driving economic growth and enhancing community welfare. Practically, the study guides policymakers and development planners to allocate resources effectively for sustainable and balanced economic expansion. The study has limitations, including focusing on direct relationships and the specificity of Central Kalimantan Province. Future research could include external factors, apply cross-regional analyses, and utilize qualitative approaches to gain deeper insights. Additionally, spatial analyses could enhance understanding of geographic impacts. The novelty of this research lies in its comprehensive exploration of the interplay between capital expenditure, supply chain activities, economic growth, and community welfare in the context of Central Kalimantan Province. By shedding light on the intricate dynamics between these variables, this study contributes to the existing literature on regional development and public policy while offering insights for informed decision-making and sustainable development practices.

In this paper a mixed-integer linear programming (MILP) model is developed to be used as a decision support tool for the chemical company Perstorp Oxo AB. The intention with the mathematical model is to maximize the profit and the model can be used in the process of planning the supply chain for the company. Perstorp Oxo is classified as a global company in the process industry and is has production sites in Gent, Castellanza, Stenungsund and Perstorp. The site in Stenungsund is in focus in this paper. The company produces chemicals that later are used for example in textiles, plastic and glass production. Perstorp Oxo also uses inventories in other countries for enabling the selling abroad. It has two larger inventories in Antwerp and in Tees and two smaller in Philadelphia and in Aveiro. The larger facilities store five different products and the smaller take care of one type each. To be able to find feasible and profitable production plans for the company we have developed and implemented rolling horizon techniques for a time horizon of one year and used real sales data. The outcomes from the model show the transportation of products between different production sites, the different production rates, the levels of inventory, setups and purchases from external suppliers. The numerical results are promising and we conclude that a decision support tool based on an optimization model could improve the situation for the planners at Perstorp Oxo AB.

This study examines the sustainability of Agricultural Trade Supply Chains (ATSC) from the perspective of agricultural sustainable development, with a focus on five key aspects: production, processing and storage, transportation and logistics, trade, and consumer and market. Based on an analysis of 756 academic papers published between 2013 and 2022, scientific metric techniques were used to identify changes in the field's sustainability. The study highlights opportunities for the development of a sustainable agricultural product trade supply chain, including the use of blockchain technology to improve transparency and traceability, increasing consumer demand for sustainable and eco-friendly products, corporate zero-deforestation commitments, bioenergy market expansion, and the role of farm advisors in promoting sustainable production methods. This paper contributes to a structured understanding of the status and future directions of ATSC sustainability, emphasizing the importance of joint efforts across all links of the supply chain to meet the sustainable needs of consumers and promote environmental protection and social-friendly markets.

Palm oil commodity in Indonesia is the cash crop for smallholder farmers especially in the dry land area. This smallholder has contributed to produce Crude Palm Oil (CPO) about more than 40 percent in the supply chain. This study is aimed to identify downstream and upstream in the line of CPO palm oil. Secondly, is to know the role of the actors in the CPO supply chain and its traceability. This study employed the traceability method of networking of CPO supply chain in Southeast Sulawesi. Indonesia. Two research sites were conducted as the implementation of survey, observation, interviews and Focus Group Discussion (FGD). The respondents have chosen from the downstream to upstream of the CPO supply chain. Independent farmers, middlemen, delivery order, and Fruit Fresh Bunches (FFB) mills to produce CPO have been interviewed as the key informant of this research. Traceability study shows that the main source of FFB came from the core of PT. Damai Jaya Lestari both in the research site, plasma, and independent farmer. In North Konawe, the downstream line that farmers sell the FFB to the middlemen then they bring to the agency who has the delivery order from the CPO mills. Meanwhile, in Kolaka District, Independent farmers sold the FFB to the agency who has the contract with the PT. Damai Jaya Lestari in Plasma Village, Poliggona Sub District. In terms of the green economy, waste such empty bunches were limited access for farmers who wanted to proceed with the waste for organic fertilizer and feeding cows. The role and the traceability study show that independent farmers have no access to utilize the waste of empty bunches, no protection from the Damai Jaya Lestari as the CPO mills, and have no institutional farmers as the farmers group.

Competition in various companies encourages practitioners, entrepreneurs, and academics to examine the dynamization of business models. The dynamic study of this business model was driven by its dynamic environment. Dynamic moving environments require companies to be adaptive as quickly as possible. This adaptation encourages different firms to perform a certain strategy of excellence in the face of competition. Strategy Agility becomes a study of practitioners and academics due to its ability to predict and capture opportunities. One of the service industries faced with the dynamic environment within the company is the Logistic Service Provider. Fierce competition, the dynamic type of service, and rapidly changing technology encourage enterprises to always be agile in determining the direction to the business. The purpose of this research is to get a model of the relationship between strategic agility and competitive strategy as a moderator for the improvement of the firm performance. Methods used are quantitative methods. The research results describe the direct relationship between strategic agility and competitive strategy to the firm performance. However, when the competitive strategy is made as a moderator, strategic agility shows a negative effect.

In the last two decades due to fast enhancing technology tools such as Radio frequency identification (RFID), which plays a crucial role in enhancing the ability of many firms to obtain a wide array of information about the site and features of any entity that can be physically tagged and wirelessly scanned within certain technical limitations. Furthermore, RFID technology can be adopted and implemented in a range of diverse functions, duties, and business-to-business systems (B2B) along the value chain, including services, intra-business logistics activities, as well as marketing and after-sales service applications. In total, 26 semi-structured interviews were involved in this study; several interviews were applied with senior, production, operations, facilitation, distribution, logistics, and warehouses managers, senior 3PLs provider managers, and supervisors and warehouses men from Alkasih and five 3PLs providers in Jordan country. Our forecast results for the third-party logistic providers' sample have shown an enormous growth that would reach 38.5% by 2030. Therefore, we have proposed RFID as a business process reengineering technique to mitigate the coming growth instead of expansion that would cost a huge amount of money due to land high costs. Moreover, we have noticed through our visits that the space utilization and warehouse capacity are very high and most of the warehouses are seeking expansion or employing additional operators to handle the current growth.

Halal food is food whose halal status is regulated by sharia institutions such as LPPOM MUI which is set by the government. The halal status of food must be traced from the process of raw materials, processing, packaging, transportation, and distribution to the final consumer. It is difficult to trace the certainty of halal food, especially beef in Medan City because the supply chain information from upstream to downstream is not transparent. To increase the transparency of beef status and increase consumer confidence, especially Muslim consumers, a distributed and transparent system is needed, where many parties can access the status of food at any time. So Blockchain technology is used to help track the halal status of beef along the supply chain. The purpose of this study is to design a system to obtain information certainty that beef distributed along the supply chain is halal and safe for consumption by utilizing Blockchain technology and to increase public safety and trust in the LPPOM MUI halal certification system. Based on the discussion and research analysis, it is known that the information in the halal beef supply chain in Medan City uses blockchain technology designed with a data security system using smart contracts, where information that has been stored cannot be changed by any party. so that there is a guarantee of information security in the beef supply chain in the city of Medan. This research is expected to support transparency, security, and certainty of information about halal beef in Medan City.