The rapid advancement of technology has had a significant impact on a wide range of industries, including the auditing industry. It is now obvious that employing Computer Assisted Auditing Techniques (CAATs) is a possible tactic for enhancing the effectiveness and efficiency of the audit process. This study evaluates how CAATs affect auditors' expectations for performance and effort in Jordan. Through a comprehensive survey of Jordanian auditors, this research provides insights into the factors that drive CAATs adoption. Utilizing structural equation modeling, the study confirms that both Effort Expectancy and Performance Expectancy positively influence CAATs adoption. These relationships are supported by robust path coefficients and low P-values, indicating statistical significance. The results of this study should clarify the possible advantages of including CAATs in the audit process and point out any difficulties auditors could encounter. Companies and professionals may choose wisely whether to embrace and use CAATs by comprehending Performance Expectancy and Effort Expectancy.

Recently, there has been tremendous interest worldwide in the possibility of using chaos in communication systems. Many different chaos-based secure communication schemes have been proposed up until now. However, systems with strong chaoticity are more suitable for chaos-based secure communication. From the viewpoint of Lyapunov exponents, a chaotic system with a larger positive Lyapunov exponent is said to be more complex. This paper constructing a multistable chaotic system that can produce coexisting attractors is an attractive field of research due to its theoretical and practical usefulness. An innovative 3D dynamical system is presented in this research. It can display various coexisting attractors for the same values of parameters. The new system is more suitable for chaos-based applications than recently reported systems since it exhibits strong multistable chaotic behavior, as proved by its large positive Lyapunov exponent. Furthermore, the accuracy of the numerical calculation and the system's physical implementations are confirmed by analog circuit simulation. Finally, implementing the proposed voice encryption is done using a four-wing chaotic system based on the PRNG.

Social media has become a forum for discussion formed with the rapid development of internet technology. Using the internet makes getting various information according to your needs more leisurely. This research aims to determine the influence of social media marketing on customer loyalty in the use of streaming application technology as a form of technology acceptance model. Data collection was carried out in 2020 -2023 with 1294 respondents spread across several provinces in Indonesia. The data obtained were analyzed using SEM-PLS. The data processing results to answer the research hypothesis showed that social media marketing as a product promotion tool positively impacted increasing perceived usefulness, enjoyment, and brand trust. The perceived usefulness obtained influences increasing brand trust but does not impact increasing perceived enjoyment. Streaming application technology with the growing feeling of being entertained and accessing online movies to get happiness as a form of perceived enjoyment affects brand trust by getting the benefit that the product used meets expectations and never disappoints. Perceived enjoyment and brand trust increase customer loyalty by increasing the number of active users who recommend online films to other people and staying positive about streaming technology on social media. The practical contribution of the research is optimizing social media as a company marketing tool for the film business to promote newly released films in the community of social media users. Theoretical contribution by enriching consumer behavior theory and technology acceptance models in the application of streaming technology in online film access.

The financial performance of a company reflects its ability to run and manage its operations while strictly adhering to prudent financial administration principles. Good financial performance often mirrors the implementation of Good Corporate Governance (GCG) principles in a company. The application of GCG provides a solid foundation for a company to conduct its operations transparently, ethically, and accountability. The objective of this research is to analyze the implementation of GCG and the capabilities of big data analysis on financial performance, as well as to examine the mediating role of big data analysis in the relationship between GCG and financial performance. The research method employed is quantitative, and data were obtained through a survey questionnaire distributed using a Likert Scale of 1-5. Random sampling was employed to select 258 samples from manufacturing companies that are State-Owned Enterprises (SOE/BUMN) listed on the Indonesia Stock Exchange (ISE/BEI). Data collection took place from March 2023 to May 2023. Respondents included staff and managers from these BUMN companies. The collected data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The research findings indicate that GCG has a positive and significant influence on big data analysis, providing a foundation for digital transformation. Furthermore, GCG also contributes positively and significantly to the financial performance of the company. Big data analysis has proven to have a positive impact on financial performance, indicating the role of technology in optimizing financial results. Another interesting finding is that big data analysis mediates the relationship between GCG and financial performance, highlighting the crucial role of technology in connecting good corporate governance practices with optimal financial outcomes.

This study tried to explain the effect of digital marketing, supply chain integration, and innovation capabilities in increasing competitiveness and creative industries performance. There were three creative industry business sectors as units of analysis, namely culinary, craft and fashion sectors. A quantitative approach was used through a survey of 163 creative industries located in five regions i.e.: Makassar City, ParePare City, Wajo Regency, Tana Toraja Regency and North Toraja Regency. While respondents were business owners, managers, and supervisors. Descriptive statistics, and structural equation modelling as a method of analysis. Results showed that digital marketing and integrated supply chain significantly influences competitiveness as well as creative industry performance. Meanwhile, innovation capability significantly influences competitiveness, but not significantly on creative industry performance. This study also proved that competitiveness significantly affected creative industry performance. In addition, this study also confirmed that competitiveness mediated partially on effect digital marketing and integrated supply chain toward business performance and mediated fully on effect innovation capability toward business performance, primarily in the context of creative industry development.

This study intends to evaluate the role that spiritual destination image plays in mediating the effects of attachment to virtual tours and the promotion of spiritual destinations through social media with the intention to revisit spiritual places in Bali. The research primarily examines individuals who have participated in tourism-related endeavors and visited spiritual destinations in Bali. A purposive selection strategy was used to choose a sample size of 160 tourists for the study. The analytical methodology employed in this study involves the utilization of Path Analysis, specifically implementing Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study found that emotional attachment with virtual tours improves the spiritual destination's image and intention to revisit. The impact of social media promotion on the perception and intention to revisit a spiritual place has been found to be substantial and beneficial. Furthermore, the portrayal of the spiritual destination has a notable and favorable impact on an individual's propensity to partake in subsequent visits. Furthermore, the image of a spiritual destination is able to mediate attachment to a virtual tour and social media promotion with the intention to revisit partially. Hence, it is imperative for managers overseeing spiritual destinations in Bali to consistently devise virtual tour models and employ social media promotions to enhance the image of these spiritual destinations. This strategic approach aims to augment tourists' inclination to visit such destinations, thereby fostering sustainable tourism practices in Bali.

The COVID-19 pandemic has brought about significant transformations in various aspects of life. Shifts in consumer behavior, for instance, can exert influence on global economic operations. This situation indirectly boosts the e-commerce sector while expediting the decline of conventional retail. Matahari Department Store is an example of a retail business adapting to this trend. Matahari, a retail company, recently shifted its focus towards online marketing. On one of its social media platforms, Matahari consistently presents engaging content. Nevertheless, this does not necessarily imply that Matahari enjoys a high level of social media engagement. This study aims to evaluate how brand equity influences engagement behavior, with engagement goals acting as a mediator, while considering social media context as a moderating factor. The research employed a quantitative approach with a causal orientation. The target population for this study comprises the followers of the Matahi Department Store Instagram account. The sampling method employed was purposive, indicating that the sample was selected based on specific criteria. Data collection was conducted through the online distribution of questionnaires using Google Forms. The collected data was analyzed through the utilization of SMART PLS 3.0 software employing the Structural Equation Modeling (SEM) method. As per the research results, brand equity is influenced through engagement intention and exhibits a positive and statistically significant impact on both consumption and donation behavior. Additionally, the connection between intention to be involved and behavior in consumption is affected by media richness.

The potential for transforming the estate management industry through the resolution of common inefficiencies, lack of transparency, and security concerns is presented by the use of blockchain technology into estate governance. The purpose of this article is to clarify how incorporating blockchain technology would affect estate operations and governance. This study is based on quantitative information that was collected from 317 estate management professionals using a 5-point Likert scale questionnaire. SmartPLS4 analysis demonstrates that blockchain governance has a statistically significant and robust influence on estate governance in Jordan. The impact of Blockchain Governance on Jordanian Estate Management appears to be negligible and unimportant. Furthermore, there appears to be a negligible and insignificant correlation between Jordanian estate management and estate planning methods. In-depth analysis of these theories is done in this article, which also offers insights into how blockchain technology affects estate governance dynamics and how it can affect Jordan's estate management procedures. The consequences go beyond theoretical understandings; they promote the use of blockchain technology in estate governance frameworks as a game-changing means of ensuring the safe, transparent, and effective administration of frozen estates in Jordan and elsewhere.

The objective of the study is to clarify the influence of digital capabilities on innovation capability, considering the direct and indirect impacts of digital leadership and digital culture in small and medium enterprises (SMEs) in Vietnam. The study used a mixed research method including qualitative with in-depth interviews and quantitative with Partial Least Squares Structural Equation Model (PLS-SEM) to analyze 271 responses. Research results show that digital capabilities have a positive impact on SMEs’ innovation capability. Digital leadership and digital culture also, directly and indirectly, affect firms’ digital capabilities and innovation capabilities. From there, the study confirms the theoretical contributions as well as proposes suggestions for SMEs to develop digital capabilities, and as a result, to develop innovation capabilities.

The objective of this research is to comprehend how these elements interact to influence young people's subjective happiness and to provide insightful information about their perspectives. Significant discoveries are shown by the study's findings. This research paper conducts a thorough analysis of the many factors that affect youth happiness, including GDP, loneliness, longevity, autonomy, generosity, and corruption. First off, GDP shows up as a significant and noticeably positive factor to young happiness. This emphasizes how crucial economic success is in raising young people's life happiness. Second, autonomy is recognized as another important factor, showing a significant and favorable influence on happiness. It emphasizes how important one's own independence and life control are for young wellbeing. Additionally, the study uncovers a diverse range of impacts among these indicators. Longevity and Generosity are found to positively influence happiness, emphasizing the role of health and social support in young people's contentment. Conversely, Loneliness and Corruption exhibit significant negative effects on happiness, underscoring the detrimental consequences of social isolation and institutional corruption on youth well-being. In conclusion, this research paper offers a holistic view of youth happiness, recognizing the multifaceted nature of its determinants. These findings have important implications for policymakers, highlighting the need to address not only economic aspects but also personal autonomy, social connectedness, and integrity in efforts to promote youth happiness and well-being in society.