Issue #2 (Volume 22 2024)

Russian aggression adversely affected the economy of Ukraine and emphasized the need to adapt the best practices of EU countries to determine steps to restore the country’s competitiveness. This study aims to determine the influence of the innovative development of countries on their competitiveness and identify prospects for Ukraine’s post-war economic recovery. The study constructed neural networks to assess the relationships between the factors of innovative development and the competitiveness of the EU countries and Ukraine. Six main factors of innovative development of countries are identified: “innovations in business (S1),” “intellectual property (S2)”, “innovations in industry (S3),” “eco-innovations (S4),” “innovation management (S5),” and “digital innovations (S5).” Groups of factors are determined by the strength of influence (strong, moderate, or weak). For Ukraine, S1 and S6 have a strong effect (33.3%), S5 shows moderate (16.7%), S2, S3, and S4 show weak effects (50%). For EU countries, S1 and S6 have a strong influence, S2 and S3 – moderate, S5 and S4 – weak. This comparative analysis concluded that EU countries consider intellectual property, green economy, and state innovation policy as key components of their competitiveness. The results discovered a weak relationship between intellectual property protection, innovation in industry, and competitiveness of Ukraine compared to EU countries. However, digital innovations significantly and positively affect Ukraine’s competitiveness.

A human resources administration must be flexible to provide the human element with capacity to respond to crises. The current study seeks to test the effect of human resources flexibility on crisis management and the impact of skill flexibility, behavioral flexibility, and human resource practices flexibility on crisis management. The research sample consists of 445 managers working at Al-Hassan Industrial Estate in Jordan. A questionnaire was developed to measure human resources flexibility and organizational crisis management. SPSS was employed to analyze the collected data and test the hypotheses; multiple and simple regression were used for testing the hypotheses.
The study results revealed that the mean of human resource flexibility is moderate in industrial organizations (2.86). Moreover, the mean of crisis management is moderate (3.36). The findings also showed that human resources flexibility has a statistical effect on crisis management at a level of 0.05. Besides, the correlation coefficient was 0.66 and R2 was 0.441. Hypotheses testing demonstrated that skill flexibility has the largest impact on crisis management; the Beta value was 0.409. Behavior flexibility has a statistical impact on crisis management. Whereas human practices flexibility does not have a statistical impact on crisis management due to the value of Sig = 0.102.

This study investigates the impact of five dimensions of entrepreneurial orientation (risk-taking, proactiveness, innovativeness, aggressiveness, and autonomy), an independent variable, on SMEs’ organizational performance in Bangladesh. The study surveyed 237 SMEs’ owners (out of 300, with a response rate of 79%) in Gazipur district, Bangladesh. Cronbach’s alpha (α) value of 0.70 was used to examine the reliability of the constructs in this study. Drawing from earlier research, a five-point Likert scale questionnaire was constructed to assess the links between entrepreneurial orientation and SMEs’ organizational performance. The dependent variable in this study was SMEs’ organizational performance, which was based on business growth, change in number of employees, profitability, and sales growth. The hypotheses were tested using SPSS with a 95% confidence interval. The results suggest that all five dimensions of entrepreneurial orientation positively affect the organizational performance of SMEs in Bangladesh. It is evident that proactiveness (β-value = 0.330) has the greatest effect on SMEs’ organizational performance, and competitive aggressiveness has the least effect (β-value = 0.230). The independent variables explain a significant proportion of the variability observed in SMEs’ organizational performance (R2 = 57.4%). The research outcomes offer valuable implications for entrepreneurs, policymakers, and academics.

Acknowledgment
The authors acknowledge the Accounting Research Institute (ARI)-HICoE.

Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.

Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal control (β = –0.932; p < 0.05) and the effectiveness of internal auditors (β = 1.149; p < 0.05) both have an impact on fraud detection. However, ongoing professional commitment (β = 0.069; p > 0.05) has no impact. Quality of internal auditors does not affect the relationship between the effectiveness of internal audits (β = –0.190; p > 0.05), the effectiveness of internal control (β = 0.114; p > 0.05), continued professional commitment (β = 0.018; p > 0.05), and fraud detection. The findings of this study can be used as guidance for management to enhance the performance of internal auditors and for considerations and assessments for fraud detection in the public sector.

The study aims to investigate the relationship between workplace ostracism and employee willingness to share knowledge with the moderating role of mindfulness. The data were collected from six leading private hospitals in Amman, Jordan, targeting 271 employees holding different medical and administrative positions regarding their experiences with workplace ostracism and the corresponding impact on knowledge sharing. Thus, the study sample being healthcare professionals is not by default but rather a conscious choice in light of the critical role they play in a high-stake environment; moreover, in some cases, knowledge hoarding has proven to have dire repercussions. The results revealed that workplace ostracism significantly and negatively affected degrees of knowledge sharing (p < 0.001). This indicates that ostracized workers would feel shut out and likely become a hindrance to the information and insight flow. The positive outcome is that employees engaging in mindfulness practices seem to cushion the blow that such negative experiences deliver. Those likely to become easily focused are likely to be less threatened by knowledge sharing – they expect that the impact of ostracism will be transient, which could protect a person from the potentially isolating effects of ostracism in the workplace.

This study aims to identify whether achieving sustainable development goals influences SMEs’ development and assess its degree. The dataset on SMEs’ development indicators and SDGs 2, 8, 9, 12, and 13 for the panel of EU-27 countries in 2011–2020 was collected using Eurostat and OECD datasets. Breusch and Pagan Lagrangian multiplier test for pooled OLS/panel data random effects and Hausman test for fixed/random effects were utilized. The results were in favor of random effect GLS regression for SDG2 models, SDG9 models, and SDG12-13 (Model 1) and fixed effect GLS regression for SDG8 models and SDG12-13 (Model 2), respectively. Based on bibliometric analyses using VOSViewer 14 and a comprehensive literature review, 19 independent variables have been selected from the “Sustainable development indicators” catalog covering five sustainable development goals; SMEs’ turnover and SMEs’ employees employed are used as the dependent variables to reflect SMEs’ development. The empirical evidence suggests a significant relationship between individual sustainable development and SMEs’ development indicators. It was found that all seven sustainable development indicators of SDG 2 (Zero hunger) and SDG 12 (Responsible consumption and production) have a significant relationship with the indicators of SMEs’ development. Instead, only a part (8 out of 13) of the sustainable development indicators of SDG 8 (Decent work and economic growth), SDG 9 (Industry, innovation and infrastructure), and SDG 13 (Climate action) have a significant relationship with two or one of the SMEs’ development indicators. Therefore, achieving sustainability goals stimulates the development of SMEs itself.

Acknowledgment
This study is supported by the British Academy’s Researchers at Risk Fellowships Program (Award Reference: RaR\100673).

Digital social entrepreneurship is increasingly receiving recognition in emerging economies to maximize societal benefit. The objective of this study is to examine the factors determining students’ intentions toward digital social entrepreneurial ventures. The targeted population was students of various programs, namely business, humanities, science, tourism, and pharmacy, of private and public universities in Bangladesh. This study is quantitative and exploratory in nature, whereas online self-administered questionnaires were prepared to collect data from 433 students in Bangladesh between January and June 2023. The model was tested and the hypotheses were confirmed at the 5% significance level using SPSS v26.0; a Cronbach’s alpha (α) value of 0.70 or higher was considered adequate for measuring reliability. The results show that students’ innovativeness, social pro-activeness, and risk-taking motive positively affect their intention toward digital social entrepreneurial intention. These results may aid in developing successful plans and regulations to support the expansion of digital social entrepreneurial intention in Bangladesh by the government, non-governmental organizations, the neighborhood, civil society, and researchers.

In the current era, the challenges faced by SMEs in Indonesia are becoming increasingly complex. Previously, the primary challenge for SMEs has been to enhance performance. However, with the emergence of information technology, SMEs are now required to compete fiercely. SMEs in Indonesia are still in the process of digital transformation to improve their business strategies, thus limiting research focused on digital transformation in SMEs. Research also considers market complexity and digital strategy as crucial factors for SMEs. The aim of this study is to analyze the role of digital transformation in influencing SME performance. The research approach is quantitative, involving 171 SMEs owners as respondents. The instrument utilized is a Likert scale questionnaire, focusing on the majority of SMEs in Indonesia, particularly those in Java, the most populous island and business center of the country. This includes SMEs operating within various sectors, such as culinary, fashion, retail, and creative industries. The results indicate that digital strategy and market complexity influence digital transformation and SMEs performance. The research findings suggest that digital transformation mediates the influence of digital strategy and market complexity on SME performance. The novelty of this study lies in its focus on the current SMEs digitalization strategy area. This study indicates that digital transformation is an essential aspect affecting current SME performance. The results suggest that SMEs require focused strategies to strengthen resources and gain competitive advantage in complex markets.

This study was undertaken to examine the effects of urbanization on the income of people in Vietnam. The research utilized data from a survey of 597 people who were impacted by urbanization in Vietnam. Research methods included: (i) The T-test difference test method, which is a method used to examine the influence of urbanization on people’s income by comparing the income differential between persons in urban regions and those in rural ones; (ii) The least squares method was used to quantify the impact of various factors on the income of people in the study area. The study concludes that people with similar education and job positions earn higher incomes if they live and work in urban areas as opposed to rural ones (the beta coefficient of the variable Place_Edu is 0.806, and the beta coefficient of the variable Place_Posit is 3.309). According to the findings of this study, individuals residing in urban areas generally have higher incomes than those living in rural areas (the beta coefficient of the Place variable is 3.140). According to research findings, urbanization has both positive and negative impacts on people’s income in Vietnam.

Competition in service industries is fierce, so operational efficiency and cost-effectiveness can be implemented by optimizing internal resources to increase competitive advantage. This study aims to investigate the role of followership in enhancing organizational citizenship behavior (OCB) with double mediating mechanisms, such as job satisfaction and organizational commitment. This study was conducted on food distributor service companies in Indonesia and employees as respondents. Questionnaires were used to collect data, which were using convenience sampling. Then, 131 data points were gathered and prepared for analysis using the G-Power minimum sample size. Data analysis was conducted using structural equation modeling with the SmartPLS application. The results showed that followership significantly influenced OCB, job satisfaction, and organizational commitment. Furthermore, it was also observed that job satisfaction showed an effect on OCB. However, organizational commitment does not affect OCB. Furthermore, during mediation testing, only job satisfaction was found to successfully mediate and act as a connecting variable between followership and OCB. This study has contributed to the cognitive resonance theory and suggests that service companies consider leadership followership in order to enhance OCB among their employees efficiently. It also recommended that employees should first exhibit job satisfaction before engaging in extra-role behaviors for the company.

Acknowledgment
Researchers give great appreciation to Universitas Brawijaya for funding this research.

The EU and China are among the largest economies affecting the global economy and each other. The paper aims to determine the structure and trends in the trade relations between the EU and China from the perspective of trade imbalances. Net export index (–29% in 2021) and the difference between export and import growth rates (–9% in 2016-2021) were calculated as the indicators of competitiveness of the economies relative to each other. Correlation coefficients and regression models were used to estimate the effects of several factors on the net export index. The EU has a surplus in services trade with China (21% of the trade), but it does not cover a much larger bilateral merchandise trade deficit (–36%), which exists in most member states. Machinery and vehicles are the most important traded items. The net export index shows that the European Union is more competitive than China in nonfuel minerals, food, vehicles, pharmaceutical products, intellectual property, computer, travel, and sea transport services. The effect of the real exchange rates on the trade imbalances is not robust due to the large difference in regression coefficients for the real exchange rates based on consumer prices and unit labor costs. In recent years, the trade balance was not significantly affected by industrial output growth trends in the EU and China (except for the COVID-19 pandemic crisis when the relative competitiveness of China in its trade with the EU improved at least in the short run).

Risk management has become crucial for organizations in the current era. Therefore, this study assesses the impact of Enterprise Risk Management (ERM) on an organization’s performance and examines how knowledge management and technology adoption mediate this impact, along with the moderating effect of supply chain resilience based on the resource-based view and dynamic capabilities theory. Utilizing a questionnaire-based survey, data were collected from 297 respondents in Ho Chi Minh City, Binh Duong, and Dong Nai, Vietnam, by cluster random sampling. The data were statistically analyzed using the partial least squares method. The results indicated a positive effect of ERM on financial performance, while the association with non-financial performance lacked significance. Knowledge management and technology adoption fully mediated the positive impact of ERM on non-financial performance and partially mediated its relationship with financial performance. Furthermore, supply chain resilience strengthened the positive link between ERM and financial performance. In conclusion, these findings contribute to advancing the comprehension of the mechanisms and dynamics involved in knowledge management and technology adoption as mediators and supply chain resilience as a moderator, regarding an emerging country. The study enriches the risk management literature and significantly contributes to enhancing firm effectiveness.

Indonesia’s blue economy holds immense potential due to the marine ecosystem and maritime area, encompassing the marine fisheries sector, marine tourism, and fisheries influencing the market. Despite this significant potential, these resources have not been optimally utilized to boost economic growth. Therefore, this study aims to investigate the competitive advantage of the Blue Economy sector by enhancing the outcomes of the tourism, processing, and sales of fisheries in Indonesia through the Resource-Based View (RBV) theory. The Resource-Based View theory explains the formulation and creation of competitive advantages by utilizing tangible and intangible resources such as innovation, strategy, capability, and culture. This study employs a quantitative method through an online survey with a total of 319 respondents working in the Blue Economy sector, including fisheries, marine product sellers, and marine tourism. The analytical methodology uses Structural Equation Modeling (SEM) with SMART PLS to assess the determination of competitive advantage. The findings of this study show that capabilities, operational capabilities, response capabilities, technological capabilities, innovation culture, innovation strategy, and strategic alignment significantly influence competitive advantage. Moreover, the competitive advantage in the blue economy sector is most influenced by innovation strategy with a beta of 0.375. This suggests that enhancing innovation strategies can positively impact Indonesia’s fisheries industry, as evidenced by fisheries tourism being the largest tourism sector in Indonesia, competing with international tourism. Additionally, Indonesia’s fisheries sector is a major contributor to exports.

Acknowledgment
The authors would like to thank all the stakeholders, including entrepreneurs, government officials, and academics, for their willingness to provide in-depth information on maritime matters in North Sulawesi and other assistance essential for the success of this study.

In recent times of uncertainty, new post-COVID-19 reality, and fierce competition for talented employees, organizational attractiveness as an appealing employer has emerged as one of the paramount facets, deeply integrated into strategic processes within organizations. However, there are many considerable challenges in understanding employee perceptions and meeting their expectations to become an employer of choice.
The aim of the study is to examine Lithuanian employees’ attitudes toward different organizational attractiveness attributes, offering empirical insights for organizations to enhance their organizational attractiveness. To explore the manifestation of organizational attractiveness in Lithuanian organizations, 464 employed residents were surveyed using convenience sampling. Their attitudes were measured through the dimensions of social value, benefit value, development value, engagement value, economic value, management/leadership value, and work-life balance value. Descriptive statistics were used to analyze the questionnaire data.
The results indicated that employees emphasized social (M = 7.44), management/leadership (M = 7.05), engagement (M = 6.80), and work/life balance values (M = 6.79), while benefits (M = 6.60), development (M = 6.54), and economic (M = 6.20) values received comparatively lower evaluations. Practical recommendations include promoting social responsibility, providing work opportunities, investing in employee’s development, fostering autonomy, improving leadership skills, and implementing systems for work-life balance and economic incentives. Upholding promises to employees is crucial for organizational credibility. By implementing these recommendations, organizations can enhance their attractiveness to both current and prospective employees. This study underscores the need for further research on sector-specific organizational attractiveness.

The relevance of the study is due to the growing need to use chatbots to optimize business processes. The purpose is to form a theoretical basis and practical tools for increasing the efficiency of using chatbots in business processes. The theoretical basis involves substantiating the theoretical foundations of forming a conditional chatbot profile for an optimization system. The practical toolkit includes chatbot components that depend on the complexity of tasks, the type of services, the specifics of customers, financial conditions, and other features of business processes. The result is the formation of a system profile of the chatbot, which would allow increasing the efficiency of its use in business processes. The key system components of the chatbot are substantiated: the technologies used, types of users, optimal areas of application, application algorithms, basic tools, and limitations in application. By varying the parameters of system components, one can choose their optimal values to increase the efficiency of using chatbots in business processes. It is advisable to use the specified system in business processes when determining the demand for products and their sales. The use of chatbots allows to reduce the time to complete business processes, personnel costs, and resources related to their implementation.

Acknowledgment
The paper was prepared in the framework of the research projects “Fundamental grounds for Ukraine’s transition to a digital economy based on the implementation of Industries 3.0; 4.0; 5.0” (No. 0124U000576) and “Digital transformations to ensure civil protection and post-war economic recovery in the face of environmental and social challenges” (No. 0124U000549).

This study aims to investigate the mediating effect of entrepreneurial self-efficacy on the relationship between the business experience and performance of women-owned enterprises in South Africa. A quantitative methodology with random sampling was employed. Qualtrics was used to administer the online questionnaire; a sample size of 258 was attained to test the study hypotheses. This cross-sectional study design followed recommendations from scholars on a minimum of 100 as an adequate sample size for regression analysis. Hierarchical regression and mediation analysis were employed to analyze the primary data collected from women entrepreneurs in South Africa.
Using ordinal data, a seven-point Likert scale was adopted to operationalize constructs. Out of all the entrepreneurial self-efficacy antecedents and dimensions that were tested, industry experience emerged as the most influential predictor of business performance (β = 0.496*) when mediated by the innovation dimension of entrepreneurial self-efficacy. Although the management dimension of entrepreneurial self-efficacy showed strong predictive power, it did not exhibit significant mediating effects. Consequently, there was only partial mediation of the innovation dimension of entrepreneurial self-efficacy in the relationship between industry experience and business performance. Industry experience and business performance are antecedents and outcomes of entrepreneurial self-efficacy, respectively; they were partially mediated by the innovation dimension of entrepreneurial self-efficacy.

The emergence of sustainable business practices has garnered interest among stakeholders. However, the question of whether sustainability performance provides companies with a competitive advantage is still being debated in the literature. This paper aims to examine the influence of sustainability performance – namely economic sustainability performance and environmental, social, governance (ESG) – on competitive advantage, with the effectiveness of enterprise risk management (ERM) as the moderating variable. This paper used 202 firm-year observations during 2015–2022 from non-financial sector companies listed on the Indonesia Stock Exchange. To test the hypotheses, panel data regression with a one-year time-lag analysis is conducted. The findings show that economic sustainability performance has no relationship with competitive advantage, while ESG has a positive effect. Furthermore, ERM effectiveness strengthens the effect of economic sustainability and ESG on competitive advantage. Further investigation used a two-year time-lag analysis for a long-term perspective. The analysis shows that economic sustainability performance and ESG have a positive impact on competitive advantage. In contrast, ERM effectiveness has no effect on the relationship between economic sustainability performance and competitive advantage. Moreover, additional analysis incorporates the effect of COVID-19 into the main model and shows that the pandemic did not affect competitive advantage; this is consistent with the main results. The findings encourage companies to improve their risk management and sustainability initiatives. The government may also take it into account when developing rules that promote the implementation of sustainable development.

Acknowledgment
This research was supported by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia through the Center for Higher Education Fund (BPPT) and Indonesia Endowment Funds for Education (LPDP) for providing the Indonesian Education Scholarship (BPI-Beasiswa Pendidikan Indonesia).

This study investigates the implication of environmental strategies and environmental management accounting (EMA) on the environmental performance of manufacturing micro companies in India. It also assesses the mediating influence of EMA and the moderating impact of environmental proactivity. This paper employs the natural resource-based view theory to evaluate the domination of environmental strategies and EMA on environmental effectiveness. Even though MSMEs play a significant role in the Indian economy, their environmental impact is considerable due to less stringent adherence to environmental standards and practices. The data were gathered via a survey administered to managers of MSMEs. In the analysis, 107 reliable responses were included. Partial least square structural equation modeling is employed for the analysis of the dataset. The results show that environmental strategies positively influence environmental performance and EMA. EMA operates as a mediator for environmental strategies and environmental outcomes. Moreover, environmental proactivity moderates the association between environmental strategies and environmental performance. Hypotheses testing results conclude that manufacturing micro companies that emphasize environmental strategies and factors have improved environmental performance. Companies that proactively deal with environmental issues develop strategies to achieve sustainability.

The performance of midwives needs to be measured to provide guaranteed health services to mothers and children. Therefore, the aim of this study is to measure the performance of midwives using several variables, including internal branding, meaningfulness of work, work engagement, and innovative behavior, both directly and indirectly. The analysis was conducted in 29 districts and nine cities in East Java, Indonesia, with a sample of 330 midwives. Primary data were obtained by distributing questionnaires and analyzed using PLS-SEM. The research results show that all the variables tested have a positive and significant influence on midwifes’ performance. Innovative behavior has the strongest direct influence (73%), and meaningfulness of work has the weakest direct influence on midwifes’ performance (6%). Meanwhile, indirect relationships through work engagement provide a positive and significant influence, but are not as strong as the direct influence. These results offer practical insight for midwives to maintain and improve their individual performance, considering that more and more new midwives are ready to compete in providing health services for mothers and children.

This study aims to explore the complex interplay between entrepreneurial orientation, CEO power, and organizational slack, and their collective impact on firm performance within Indonesia’s manufacturing sector, providing actionable insights to optimize operations in a dynamic, resource-constrained environment. The paper employs a longitudinal approach, utilizing dynamic panel data from 127 publicly-traded manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2022, focusing on this sector due to its significant role in Indonesia’s economy and the unique challenges these firms face in adapting to market changes and competitive pressures. The study initially found that entrepreneurial orientation did not significantly influence firm performance. However, when CEO power was introduced into the analysis, it significantly, albeit negatively, moderated the effect of entrepreneurial orientation, suggesting that higher CEO power may actually diminish beneficial impacts of entrepreneurial orientation on performance (β = –48.041, p < 0.05). Importantly, the analysis revealed that organizational slack can positively interact with both entrepreneurial orientation and CEO power, mitigating this negative influence and enhancing firm performance (β = 15.261, p < 0.05). These findings illuminate the complex interdependencies within strategic management, underscoring the necessity of aligning upper echelon power dynamics with organizational resources. This alignment is crucial for leveraging the full potential of entrepreneurial orientation to enhance firm performance.

Acknowledgments
This study received sponsorship from Beasiswa Pendidikan Indonesia and Lembaga Pengelola Dana Pendidikan (Indonesia Endowment Fund for Education). The support from these organizations has been invaluable in the completion of this work, enabling comprehensive data collection and analysis crucial to complete the study.

Accounting information provides the financial state, performance, cash flow, and notes to the enterprise’s financial statements. Information quality plays an essential role for stakeholders in making business decisions. The study examines the impact of government policy and the controller’s connection with relevant parties on the information quality of Vietnamese audit firms in the context of COVID-19. The surveyed subjects include 347 controllers of audit firms in Vietnam. The paper uses quantitative methods, specifically the exploratory factor analysis method, and the ordinary least squares are used to test the model’s hypotheses. Agency and stakeholder theories are used to explain the basis of the study’s theory. The results show that the government policy and the controller’s connection with relevant parties positively affect the information quality of Vietnamese audit firms. The level of correlation between factors is appropriate, between 0.126 and 0.618. Government policy is one of the most influential factors in information quality (0.412). Relevant parties include audit firms, relatives, and the community, and the level of connection between the controller and relatives and the community (0.298) is better than that of audit firms (0.183). The study proposes policies to connect controllers and relevant parties in cooperation and mutual support to ensure strict control activities and improve the information quality of Vietnamese audit firms.

Research in the field of entrepreneurship has become an intriguing area for further investigation. In an era where digital advancements are ubiquitous, previous researchers have identified a gap: the lack of a specific instrument to identify digital entrepreneur skills. Therefore, this study aims to determine the constructs of students’ digital entrepreneur skills. The analysis techniques include confirmatory factor analysis (CFA), exploratory factor analysis (EFA), Pearson correlation, Kendall’s, Spearman’s, and Cronbach’s alpha. The study was conducted over five phases with 235 participants from university students in Indonesia who run or own a business. The results revealed strong instrument validity with robustness ranging from significant Pearson, Kendall’s, and Spearman’s analyses (<0.05) and Cronbach’s alpha (>0.60). The exploratory factor analysis indicated a Kaiser-Meyer-Olkin value of 0.954 (>0.05) and Bartlett’s test (0.000 < 0.05), with all items having values of anti-image (>0.50), communalities (> 0.50), and factor loadings (> 0.40), uncovering three components. Lastly, the CFA demonstrated an overall good fit model, with high first-order factor loadings (>0.60) and a second-order construct digital entrepreneur skills comprising three components: interpersonal digital skills with a factor loading of 0.890, idea and technology management skills (0.920), and adaptation and innovation skills (1.020). The study highlights the critical need for students to develop digital entrepreneurial skills encompassing interpersonal digital skills, ideation, and technology management, as well as adaptation and innovation abilities to thrive in the digital economy and enhance their personal and professional growth.

Acknowledgment
I want to thank all those who have helped make this research a success, especially for Sebelas Maret University as a place of affiliation and all respondents willing to participate in my study.

The majority of new employees come from the millennial generation and are required to know things related to technology and information. On the other hand, the leadership’s ability to utilize technology, which is generally not very high, will create a gap between leaders and subordinates, affecting organizational performance. This study seeks to determine whether dynamic resilient leadership can mediate the influence of personality, communication, and work abilities on organizational performance both directly and indirectly. The study sampled logistics bureau office employees in twelve cities of Indonesia. A cross-sectional survey technique with a total sampling method was used to obtain a sample of 527 respondents. Path analysis was employed using the IBM AMOS program. The findings reveal that personality, communication, and work ability directly have a positive and significant effect on dynamic resilient leadership and organizational performance. Personality, communication, and work ability indirectly have a positive and significant effect on organizational performance through dynamic resilient leadership. Thus, it is concluded that dynamic resilient leadership can mediate the influence of personality, communication, and work ability on organizational performance. This study provides contributions and suggestions for policymakers to improve organizational performance.

Acknowledgment
The authors are grateful to the Banyuwangi State Polytechnic for funding the PMDD research in 2023.

Given the dynamic business world and influential trends shaping how companies function, resulting in resistance, anxiety, and confusion, thereby affecting employees’ performance and well-being, it is crucial to adopt an effective leadership approach. This study aims to explore how transformational leadership impacts employees’ affective commitment and their intentions to support change, considering the role that innovative behavior can play in this relationship. A quantitative approach was used based on an online survey of 401 employees working in marketing consulting, business consulting, transportation, and IT service companies in Hungary. These employees had to go through different organizational changes, such as transformation in structure and emergence of new technology innovation. The hypotheses were tested using structural equation modeling.
The study unveiled that transformational leadership significantly and positively impacts employees’ affective commitment toward organizational change but does not have any significant relationship with their intention to support it. However, overall, transformational leadership is a catalyst for employees’ responses to change situations. In addition, the intermediary role of employees’ innovative behavior in the association between transformational leadership and employees’ responses to change was confirmed as transformational leadership positively affects employees’ innovative behavior, affective commitment, and intentions to support change. With innovative behavior, the significant positive relationship between leadership and employees’ reactions to change remained effective. Transformational leadership and active team member engagement in innovation can facilitate the acceptance of change initiatives, alleviate business complexity, and foster collective efforts for individual and organizational success.

The study’s goal was to demonstrate the modifying role of supply chain agility in the impact of artificial intelligence applications on organizational excellence in Jordanian e-commerce companies. The analytical and descriptive approach was adopted. The study population consisted of 160 companies operating in the e-commerce sector in Jordan. The sample comprised 400 respondents working in senior and middle management positions. The questionnaire was utilized to collect the data. The results showed an impact of artificial intelligence applications in all dimensions (expert systems and neural networks) on the organizational excellence of e-commerce companies in Jordan. The value of the adjusted coefficient of determination (Adj. R2) was .265%. Based on the model’s F value (4.1190) and its level of significance (P; 0.00), the impact of these techniques on organizational excellence is statistically significant. Additionally, the results displayed an impact of supply chain agility on improving the impact of artificial intelligence applications on organizational excellence. The value of the degree of influence ß after introducing the modified variable supply chain agility and the value of R Square increased by .11 at the significance level (Sig). = 0.000. This study recommended training workers to stay up to date with developments in artificial intelligence, expert systems, and neural networks in their operations, control of searching for this evidence within databases, and knowledge representation.

The study aims to cluster countries worldwide by business practices in the agrosector to reveal trends and specifics in applying sustainable methods in agrobusiness management. The analysis covers 26 countries from the OECD database as of 2021. The Word and k-means clustering methods are based on General Services Support Estimate indicators from the OECD: share of agricultural knowledge and innovation system, share of inspection and control, share of development and maintenance of infrastructure, share of cost of public stockholding, which has a determining, statistically significant influence on the formation of clusters. The first cluster included three Asian countries; China is the leader (share of agricultural knowledge and innovation system – 6,529.7 million USD, share of inspection and control – 3177.9 million USD, share of development and maintenance of infrastructure – 12,874.7 million USD, share of cost of public stockholding – 14,668.5 million USD). The second cluster comprised six countries, with the USA as the leader (share of agricultural knowledge and innovation system – 2,908.4 million USD, share of inspection and control – 1,298.0 million USD, share of development and maintenance of infrastructure – 2,392.5 million USD). The third cluster has 17 countries, with Canada being singled out (share of inspection and control – 631.8 million USD and share of agricultural knowledge and innovation system – 683.1 million USD). The results indicate the diversity of countries’ approaches to support and develop their agrosector. Advanced Asian countries and the US invest significant resources in innovation, infrastructure development, and quality control, underscoring their commitment to food security, efficiency, and sustainability.

Individual entrepreneurial orientation and innovation are essentials for small and medium enterprises (SMEs) to drive their performance, including surviving or even growing during economic crises. The entrepreneur’s gender might have an impact on those relationships. Hence, this study aims to analyze whether there were some differences in the five dimensions of individual entrepreneurial orientation and differences in the influence of individual entrepreneurial orientation and innovation on performance between male and female entrepreneurs. The study was performed through an online survey of 352 SME owners in Indonesia. Structural equation modeling (SEM) and multi-group analysis were conducted to test the hypotheses. The results demonstrated that all dimensions of individual entrepreneurial orientation are valid for developing this construct, but only the risk-taking dimension distinguishes male and female entrepreneurs the most. Male entrepreneurs are more willing to take risks than female. Furthermore, individual entrepreneurial orientation affects performance mediated by innovation, and this effect is not different between male and female entrepreneurs. These findings enrich the literature on the impact of gender on entrepreneurial orientation and the influence of innovation on SME performance. In Indonesia, individual entrepreneurial orientation affects performance assisted by innovation; however, this influence is not different for SMEs managed by male and female entrepreneurs.

Acknowledgment
We acknowledge and thank all of the respondents and parties who supported this research. This study was funded by the Directorate of Research and Community Engagement, Universitas Indonesia, contract number NKB-1782/UN2.RST/HKP.05.00/2020.

The development gap between urban and rural areas is a concern in many countries, including Indonesia. Currently, the government has introduced rural businesses to overcome this problem. This study aims to analyze the effect of social entrepreneurship on the performance of rural social entrepreneurs and test competitive advantage as a mediator. The population includes village-owned enterprises in Riau Province, Indonesia; the sample was stratified randomly. Village-owned enterprises are distributed based on classification, namely basic, growing, developing, and advanced. Respondents are managers of village-owned enterprises. Each village received five questionnaires, and 399 company managers decided to join the survey. The study employed structural equation modeling partial least squares to prove that competitive advantage influences organizational performance with a p-value of 0.000 < 0.05. Social entrepreneurial orientation influences competitive advantage and company performance with a p-value of 0.000. Competitive advantage is proven to mediate the relationship between social entrepreneurial orientation and performance, with a p-value of 0.000. The research results stress the importance of social entrepreneurship in improving company performance in rural areas. For this reason, the government should provide high-quality social entrepreneurship training.

In recent times, creativity and innovation have emerged as a captivating theme for many researchers. However, the influence of personality traits on creativity and innovative work behavior remains insufficiently explored. The aim of this study is to examine how personality traits influence the creativity and innovative work behavior of employees in private companies in Vietnam. Data were collected through a survey of 261 employees. The research hypotheses were tested using structural equation modeling (SEM) with SPSS and AMOS 20 software. The results show that openness to experience, extraversion, and conscientiousness have a direct positive impact on creativity and an indirect effect on innovative work behavior through the mediating role of individual creativity. Among these, openness to experience is the most influential factor affecting creativity (βstandardized = 0.418), followed by extraversion (βstandardized = 0.229), and finally conscientiousness (βstandardized = 0.169). Creativity positively affects innovative work behavior (βstandardized = 0.563). The relationship between neuroticism, agreeableness, and creativity is not supported. This study has made a significant theoretical contribution by supplementing evidence on the relationship between personality traits, creative potential, and innovative work behavior. Additionally, it offers practical implications for fostering creative activities and innovative work behavior in private companies in Vietnam.

The aim of this paper is to assess the logistics potential to ensure the resilience of the economic system of Ukraine in the face of global challenges. The methods used in the study include: structural-dynamic, determinological, correlation analysis, index method, graphical and cartographic methods. The calculations were based on open data from analytical studies on the development of transport and logistics, as well as data from the State Statistics Service of Ukraine. The results of the study confirmed the hypothesis that high logistics potential, which is determined by the effectiveness of customs and border control, the quality of trade and transport infrastructure, the ease of organization of delivery, and the quality of logistics services, is the driver of the resilience of socio-economic systems of countries. The reduction of the logistical potential of the economic system of Ukraine in the conditions of a full-scale war is shown. This decrease resulted from blocked operation of a number of logistics routes and branches of the transport and logistics sphere and destroyed transport infrastructure objects as a result of hostilities and missile attacks.
A change in the vector of export-import flows and their reorientation by means of transport was noted. Drivers of strengthening the logistics potential of the Ukrainian economic system are the transformation of the transport and logistics system, deepening cooperation with neighboring countries, systematic state support for the development of freight transportation by rail, compliance with European standards, and creation of Ukrzaliznytsia’s own freight carrier company that will work outside Ukraine.

Acknowledgment
This study was carried out within the framework of the international project “Increasing the capacity of freight transportation infrastructure on EU-Ukraine borders” (№ 22220189) implemented under the Visegrad Grant+ Programme.

Turnover is a common occurrence where employees choose to leave an organization. Despite previous research on turnover intentions and job satisfaction, the impact of work experience and perceived alternative job opportunities, especially during economic crises, has not been adequately studied. This study aims to explore the relationship between turnover intentions and job satisfaction, considering factors of work experience and perceptions of other job opportunities. This study was conducted in Lebanon, and 156 educators were surveyed via electronic questionnaires. The data analysis included descriptive statistics, Pearson correlation, and hierarchical regression modeling. The findings reveal a significant negative correlation between turnover intention and job satisfaction (r = –0.315*, p < 0.05). Perceived alternative job opportunities do not show a significant correlation with job satisfaction (ß = –0.028, p > 0.05), thus having no moderating role. However, work experience significantly moderates the relationship between job satisfaction and turnover intentions (ß = –0.052*, p < 0.05). Despite the negative impact on job satisfaction, Lebanon’s economic crisis affects teachers’ decision to stay due to limited job opportunities.

Acknowledgment
The authors sincerely appreciate all the teachers who devoted their time to participate in the survey.

Social media is a potent drive in the modern landscape of organizational dynamics, influencing cultural norms and communication styles. The purpose of this study is to investigate the complex effects of social media on organizational culture and communication. The paper explores how social media platforms have changed communication channels, interaction dynamics, and organizational culture, drawing on a mixture of previous research and pragmatic studies. A quantitative research paradigm was employed and a sample of 140 sample respondents was selected using simple random sampling. The sample respondents were employees at a selected South African Social Security Agency branch in South Africa. The results revealed that Facebook was the most used platform and that employees use social media for both work and non-work related purposes. The study concluded a positive and significant relationship between social media usage and social media enhancing the organizational culture (r = 0.227; p < 0.05). Moreover, the study found no relationship between social media usage influencing employee behavior and social media restrictions impacting employee morale negatively (r = 0.036; p > 0.05). The findings highlight valuable insights on the role of social media and its effect on organizational culture and communication. It is also evident from the results that social media usage presents opportunities and challenges for organizations. Hence, the paper concludes that organizations can use social media to create a communicative, flexible, and resilient organizational culture in digital time by recognizing the dynamics at work and taking proactive measures.

This study examines and forecasts job satisfaction of Indonesian workers from 2000 to 2022 using the happiness index and its influencing factors. The Smooth Transition Autoregressive (STAR) method is employed to analyze the non-linear relationship between the happiness index and worker welfare, performance, and motivation, which are measured by per capita consumption, GDP per capita, and labor force participation. The inflation rate serves as the transition variable. The findings reveal positive effects of worker welfare and performance and a negative effect of work motivation on the happiness index. A significant threshold effect is also observed, which varies with the inflation rate. The study predicts an increase in the happiness index from 2023 to 2026, indicating improved job satisfaction post-COVID-19. This study contributes to the literature by employing a novel method and providing empirical evidence from Indonesia, a developing country with a large and diverse workforce, before and after the COVID-19 pandemic. The study acknowledges some limitations and implications for future research, such as the use of aggregate data, the linear assumption, and the lack of control variables. The paper underscores the need for policymakers and practitioners to enhance worker welfare and performance and to mitigate the negative impact of work motivation. It also highlights the need for workers and society to elevate the happiness index as a measure of job satisfaction and well-being and to address the economic and social challenges and opportunities that affect workers’ quality of life.

Corporations have a responsibility to provide a fair view of their financial state to their stakeholders. To facilitate the reporting process, the IFRS recommends the integrated reporting framework, which firms may may adopt voluntarily. This study examines the motivations of management in voluntarily disclosing capitals-related information in annual reports of companies listed on the Nifty Metal Index and their willingness to adopt the IR framework. It also empirically investigates how a company’s long-term and short-term goals impact integrated reporting adoption. The Integrated Reporting Capitals Index (IRCIN) was constructed to study the reporting behavior of companies within the specified framework. The reporting patterns within the metal industry are analyzed by employing the fixed effects model. Results highlight the interconnectedness of financial and non-financial capital dimensions in corporate reporting practices, albeit with a strong emphasis on financial capital. The average word count describing the financial capital was high, while the intellectual capital was the lowest. Strategic management evaluated via cash flow from investing activities proved statistically significant at the 5% level. Similarly, short-term goals indicated by profit after tax were found to play a crucial role in encouraging corporations within the Nifty Metal Index to adopt the integrated reporting framework. Conversely, book value per share exhibited a negative coefficient, indicating a historical disconnect with the reporting entities. These insights suggest that the adoption of the integrated reporting framework by management is driven by strategic goals, short-term objectives, and overall company performance.

The performance of employees within an organization is intricately linked to various psychological factors they encounter. Job stress, social support, and work-life conflict emerge as pivotal elements in enhancing job performance. This study endeavors to examine the impact of job stress on job performance, taking into account social support and work-life conflict as moderating factors. Data were gathered through questionnaires distributed to a sample of 275 administrative employees at Syiah Kuala University, Indonesia. Analysis was conducted using Structural Equation Modeling (SEM) via Partial Least Squares (PLS) statistical software. The findings indicate that job stress did not significantly affect job performance (p = 0.382 > α = 0.05), whereas social support emerged as a significant moderator (p = 0.001 < α = 0.05). However, work-life conflict did not demonstrate significance as a moderator in the relationship between job stress and job performance (p = 0.866 > α = 0.05). In conclusion, the study suggests that job stress indeed influences job performance, whereas the moderating effect of work-life conflict on the relationship between job stress and job performance remains unproven. Conversely, social support is confirmed as a significant moderating factor in the influence of job stress on job performance.

Employee turnover is challenging for firms, and it is usually fueled by employee stress due to their heavy workload. To minimize turnover, firms can implement various initiatives, such as employee well-being and employee engagement programs. Previous studies have examined the influence of work stress, employee engagement, or employee well-being separately on turnover intention. By exploring these factors simultaneously, this study aims to explain the roles of employee well-being and engagement as mediators in alleviating the impact of work stress on turnover. Data were collected from 425 employees working in various economic sectors (e.g., finance, education, research and development, retail, and business) in Indonesia and analyzed using the structural equation modeling (SEM) with the Lisrel 8.8 software. The results confirmed that work stress and employee engagement are factors that can directly influence turnover intention. Nevertheless, employee well-being does not have a direct impact on reducing turnover. The role of employee engagement in mediating the impact of work stress and employee well-being on turnover intention has been proven to be significant. This indicates that the company can withstand the stress that leads to employee turnover by creating jobs that make employees enthusiastically enjoy their work. Furthermore, company initiatives to create employee well-being will only be effective if those initiatives encourage employee engagement. Based on these findings, companies can develop strategies to reduce employee turnover. This can be achieved by prioritizing work stress management and improving employee well-being and engagement.

The state policy on food security should take into account economic (e.g., expansion of agricultural production following domestic food demand, exports, and imports) and demographic (e.g., adequacy of food reserves and production capacities of the agrosector to the pace of population growth, considering urbanization, migration, and a culture of rational consumption) challenges. Government policy should maintain the balance between the stability of the food system, economic development, and demographic changes. Therefore, this study aims to identify implicit (hidden) structural and functional relationships between these elements. The paper employs structural modeling using STATISTICA; the dataset consists of six food security, eight economic, and seven demographic indicators (using World Bank and Food and Agriculture Organization databases for 2011–2021, targeting 39 countries with different levels of GDP per capita (depending on the availability of statistical data)). The results proved the direct impact of the economic variable on food security and the indirect effect of the demographic variable (demographic changes are the engine that triggers economic transformations that further affect food security). When demographic changes increase by one unit, economic development increases by 0.57 and stability of the food system by 0.454. When economic development increases by one unit, the stability of the food system increases by 0.473.

Social housing for socially vulnerable segments of the population is a significant component of governmental social policy, as it is directly linked to demographic and migration processes, socially vulnerable groups and people with special needs, poverty alleviation, social integration, and community development. The study conducts a bibliometric analysis (using VOSviewer tools) of the scientific literature on social housing policy and management. The study filtered more than 6,000 research papers indexed in the Scopus database from 1983 to 2024. The purpose was to structure the global scientific knowledge on governmental management of social housing as an element of the state’s social policy, focusing on the following directions. The first is the evolution of scientific thought. The analysis revealed a rapid growth in scientific interest starting from 1991; the earliest articles were published in the United Kingdom, Netherlands, and the United States, while scholars from Spain, Mexico, and Italy joined after 2020. The second is the complexity or conversely – concentration of research networks. The top five countries by the number of works are the United Kingdom, Australia, the Netherlands, Italy, and the United States; the most powerful research schools are in the Netherlands, Australia, and the United Kingdom; the most extensive scientific connections are held by the Netherlands, the United States, the United Kingdom, Italy, and France. The third is the content-thematic orientation of the research. The paper identified the predominance of works from social sciences; social housing issues are most frequently studied in connection with public health and inequality issues.

This study aims to investigate the relationships between artificial intelligence in human resources (HR), technology competence, and HR system strength within organizations. Employing a cross-sectional methodology, survey data were collected from 272 employees working in HR departments in the private sector of Saudi Arabia. Partial least squares structural equation modeling was utilized for analysis to evaluate these relationships. The results indicate a significant positive relationship between artificial intelligence in HR and both technology competence (β = 0.444, p < 0.001) and HR system strength (β = 0.539, p < 0.001). Additionally, there is a positive impact of technology competence on HR system strength (β = 0.272, p = 0.021). These findings underscore the importance of investing in AI technologies and enhancing employees’ technological skills to improve HR system effectiveness. Furthermore, the study emphasizes the necessity for organizations to prioritize agility and adaptability in HR strategies while addressing ethical and social considerations surrounding AI in HR practices. Moreover, the study elucidates the role of artificial intelligence in fostering innovation and sustainability within HR practices, contributing to organizational resilience and competitiveness.

Acknowledgment
The author extends her appreciation to the Arab Open University for funding this work through Research Fund No. (AOUKSA-524008).

The study aims to analyze the impact of challenges and opportunities related to corruption, regulatory barriers to doing business, innovativeness of the business environment, and development of institutions and policies that ensure economic prosperity on the development of MSMEs in Central-Western Asia countries. The paper chooses seven Central-West Asian countries using Asian Development Bank statistics for 2010–2021. Based on eleven indicators of the Asian Development Bank (the absolute values and dynamics of the number of MSMEs, their employees, their contribution to GDP, financing by banks and non-banking financial institutions) and factor analysis, the composite indicator of MSMEs’ development was calculated. The highest levels of the composite indicator in 2021 were observed for Kazakhstan (1.248), Uzbekistan (1.120), and Azerbaijan (1.043), and the lowest values for the Kyrgyz Republic (0.676). Employing a panel regression analysis with time-fixed effects (for all countries), connections between composite indicators of MSMEs’ development and the Corruption Perceptions Index, Ease of Doing Business Index, Global Competitiveness Index, and Global Innovation Index were explored. The greatest impact was in 2019 – with an increase in the Corruption Perceptions Index by one unit (the higher it is, the less corruption is considered by experts), the MSME development indicator increased by 0.26 units. With an increase in the Ease of Doing Business, Global Competitiveness, and Global Innovation Indices by one unit (growth indicates deterioration of the country’s rating position), the composite indicator of MSMEs’ development decreases by 0.68, 0.69, and 0.67 units, respectively.

In the context of mergers and acquisitions (M&A), management decisions regarding asset allocation play a key role in determining the strategic value of intangible assets. This study investigates the allocation of such assets, particularly goodwill, in relation to enterprise value on balance sheets across global M&A transactions within the B2C sector from 2000 to 2021. Utilizing data from the Markables database, which includes 543 transactions, this study presents robust and quantile regression analyses to effectively address challenges arising from non-normally distributed data. The findings underscore a significant correlation between the strategic allocation of intangible assets, especially goodwill, and enterprise value, highlighting their essential role in reflecting future earning potential and growth prospects. Additionally, the study reveals specific factors, including transaction type (asset vs. share deals) and timing (transaction year), that influence these asset allocation decisions. These insights are critical for enhancing management decisions in valuation and strategic financial planning during M&A. By elucidating these dynamics, this paper significantly contributes to the literature on management accounting and corporate finance, offering a granular understanding of the valuation of intangible assets in business combinations.

Acknowledgment
This study emerged from a cooperative project between the University of Applied Sciences Kufstein (Austria) and the University of Economics in Bratislava (Slovakia) 2023-05-15-003 “Enhancing long-term business value towards environmentally and socially sustainable economy,” which was funded by the performance committee of the Austria-Slovakia Action initiative.

This study aims to examine the impact of human resource management strategies on gaining a competitive advantage in Jordanian commercial banks. Human resource strategies can help organizations achieve their goals by attracting and retaining skilled workers who contribute to the organization’s competitive advantage. A competitive environment requires effective human resource strategies. Thus, the study utilizes a descriptive analysis approach to analyze the data and test the hypotheses through SPSS and PLS-SEM-4. The study population comprises 13 banks, and the sample includes all employees of human resources departments. A total of 411 respondents joined a comprehensive survey, and 405 questionnaires were deemed valid. The findings reveal that human resource management strategies have a positive impact on competitive advantage (p = 0.000) and organizational climate (p = 0.000); organizational climate positively affects competitive advantage (p < 0.001). Furthermore, the study shows an indirect relationship between human resource management strategies and competitive advantage through organizational climate (p < 0.001).

An underrepresentation of women in executive positions has persisted for decades. This paper aims to analyze the financial impact of women in executive positions in German companies by examining the economic value added and exploring the effects of Environmental, Social, and Governance (ESG) factors and female supervisory board members on female board members. The results indicate that in the 200 largest German companies, the share of female executives increased between 2018 and 2022. Regardless of industry, female executives started at very low levels at around 4% in 2018; in 2022, this figure reached around 11%. Thereby, the financial sector showed the highest share of female executives at around 14% in 2022, and the industrial sector at around 9%. A closer look reveals that large companies have higher shares of female executives than smaller companies. Large companies show an average of 17% compared to small ones, and in 2022, only 8%. There is a positive correlation between the share of female supervisory board members and female executives, arguing that female supervisory board members seem to hire more female executives. Companies with more female executives tend to have lower ESG controversy scores, and companies with more female executives, measured by the economic value added, perform better financially than companies with few or no women. Companies with female executives show about 2 percentage points higher economic value added than those with the lowest share of females (no or few female executives). Thus, it seems that female executives matter and make a difference in companies.

The environmental crisis has triggered green markets and eco-consciousness. Java is facing severe ecological stress. Ecopreneurship is then seen as a job creator and conservation tool. However, obstacles such as scarce resources remain among entrepreneurs. Universities play a crucial role in promoting eco-awareness and nurturing aspiring ecopreneurs. This study aims to analyze the role of three pillars of external support for education, government, and technology in self-efficacy and ecopreneurship intentions among Java Island students. This study involved 309 undergraduate (S1) students from state and private universities in Java in different specialization programs, based on the criteria, who attended and passed the entrepreneurship course program. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results showed that eco-educational support was found to significantly enhance ecopreneurial self-efficacy, aligning with prior research emphasizing the importance of recognition, curriculum, industry collaboration, and business ecosystem in fostering self-efficacy. Similarly, eco-educational support positively influences ecopreneurial intention, reinforcing the significance of educational initiatives in promoting green business ventures. Governmental assistance, including financial aid and pro-environment policies, was identified as crucial in bolstering both self-efficacy and intention for ecopreneurship. Moreover, the support of information technology positively affects self-efficacy and intention, indicating its role in facilitating access to resources and fostering confidence among aspiring ecopreneurs. The study also highlighted the mediating role of self-efficacy, suggesting its importance in bridging external support with entrepreneurial intentions. Overall, the findings underscore the importance of holistic support systems in cultivating a generation of environmentally conscious entrepreneurs.

Acknowledgment
This study is funded by the Riset Kolaborasi Indonesia (Grant No. 38248/UN38.15/LK.04.00/2023) Universitas Negeri Surabaya.

Technostress (TS) has previously been addressed mainly from a broader organizational perspective, leaving more specific salient settings in the background. This paper bridges this gap by exploring TS dynamics in consulting companies in Germany, a setting that was previously little investigated but is highly TS-prone. This study uses an exploratory mixed-methods approach (MMR) with three components: 1) quantitative validation of the TS test-battery, 2) qualitative exploration of workplace TS through employee experiences, and 3) analysis of the relationship between TS experiences and demographics (age, gender, rank). Quantitative data representativeness is achieved through context-specific test-battery validation and a tailored questionnaire. 702 consulting company employees (based in Germany, aged 18-65) of a renowned management consulting firm participated (m = 417, f = 275). Qualitative data representativeness was ensured through in-depth interviews with 15 employees of different ages, genders, and ranks and company affiliations (Accenture, Boston Consulting Group, Deloitte, Ernst & Young, Roland Berger). Quantitative results indicated that female employees and those above 35 experienced higher levels of Techno-Complexity. Female employees experienced higher TS overall, reflected in their higher Techno-Overload, Techno-Invasion, and Techno-Complexity scores. This applied even to female employees who disagreed with the gender-difference tendency. Additional findings indicated that senior-ranking employees experienced more Techno-Overload and Techno-Invasion. Qualitative results highlighted three themes that further shape the psychological profile of TS in the investigated workplace: a) factors influencing TS, b) TS impact on workplace habits, and c) coping strategies. These findings emphasize that understanding the relationship between creators and demographics is crucial for mitigating consulting workplace TS.

This study explores how the Balanced Scorecard is useful to investigate its application in non-profit organizations, particularly in Waqf-based Pesantrens. The Balanced Scorecard considers four aspects: financial, customer, internal business, and growth and learning. The financial perspective relied on the institution’s annual report, while customer perspectives were collected via a questionnaire distributed among 100 individuals who regularly contribute to the charitable organization. Data used to evaluate learning performance, growth, and internal business came from Pesantren directors and managers through stakeholder interviews. The results demonstrate that, among these aspects, the customer perspective holds the most significance for non-profit organizations such as Waqf-based Pesantren institutions, receiving the highest score of 43. Next comes the financial aspect with a score of 21.86, while growth and learning and internal business share a score of 20 each. This emphasizes the crucial role of prioritizing the needs of customers in the strategic planning of non-profit organizations, specifically in Waqf-based Pesantren institutions. The results contribute insights for these organizations to enhance their strategic management practices by emphasizing the importance of the customer perspective in their decision-making processes.

Integrating digital tools into day-to-day work activities has become an undeniable reality. However, the unprecedented reliance on technology has brought with it the escalating degrees of technostress evident through health concerns like chronic musculoskeletal problems and decreased job satisfaction. And the COVID-19 pandemic accelerated the negative impact, as IT industries adopted the hybrid workplace approach, especially in developing countries like India. This paper aims to find whether location autonomy moderates the effect of technostress on subjective wellbeing among IT employees working in a hybrid model. A purposive sampling method gathered 440 responses from IT professionals in Bengaluru tech parks. IBM SPSS and AMOS software were used to assess the constructs by SEM analysis, in line with the job demand-control theory. The results showed that location autonomy accounts for 31.6% of the variance in subjective wellbeing, while technostress explains 33.2% of the variance, with dimensions ranging from 21% to 46%. Additionally, location autonomy moderates and strengthens the link between technostress and subjective wellbeing. The study recommends that organizational leaders adopt HR policies that allow employees to choose their workplace rather than mandating a specific location for scheduled days in the week. This approach can potentially improve overall employee wellbeing, offering a favorable resolution to the challenges posed by technostress in the IT industry.

Russia’s full-scale invasion of Ukraine has become an existential challenge and a trigger of the migration crisis. The study aims to identify migration intentions of youth and factors for the preservation of the young population in Ukraine (a case study of university youth). The study conducts a sociological survey using a Google Forms questionnaire. The sample was formed by the method of three-stage selection: (1) quotas for the share of undergraduate and graduate students; (2) the higher education institutions in Ukraine were selected by the criterion of the number of students and specialties; and (3) field of knowledge. The sample size is calculated based on the resampling method and included 2,200 people from all regions in Ukraine (except Donetsk, Luhansk, Zaporizhzhia, and Dnipropetrovsk oblasts). The study reveals that 10% of students plan to go abroad in the near future before graduation, 30% plan to stay in Ukraine only if the socio-economic situation improves after the end of the war, and 28.3% plan to migrate after graduation. The reasons for positive migration aspirations among students are socio-economic and security issues (14.9% can find a job abroad in the short term, 11.1% see the lack of further prospects in Ukraine even after the end of the war). Monitoring of youth migration processes across two vectors – current volumes and potential aspirations – can serve as an information and analytical basis for the development of a new vision of the country’s migration security strategy to preserve human resources in Ukraine.

Resilience is a complex phenomenon that results from the natural human response to adapt to change through the ability to cope with or respond to threats. In today’s security challenges, military personnel are responsible for the defense of their country, and exposure to unfamiliar situations can harm the ability of military personnel to perform successfully. Therefore, this study aims to identify the challenges in resilience training for the Lithuanian Armed Forces military personnel. The study uses a qualitative research method and an in-depth interview. Eight military psychologists participated in the study. The selection criteria for the informants were currently employed/serving in the military with at least five years of experience and participating in resilience training. The results revealed that there has been significant recent attention to and need for resilience training in the Lithuanian Armed Forces, but that resilience development is fragmented. The findings show that the lack of a unified concept of resilience in the Lithuanian Armed Forces complicates the development of a unified resilience training system. Summarizing the organizational aspects of resilience training for military personnel in the Lithuanian Armed Forces, the following key challenges were identified. There is a lack of leadership support for resilience education; the need for the development of trainers or responsible persons involved in resilience education; the lack of a clear perception of the value of resilience education among trainers; the need for unification and systematization of the education system through the updating/creation of the use of a system for feedback and evaluation.

Acknowledgment
We acknowledge General Jonas Žemaitis Military Academy of Lithuania for financial support in publishing this article.

Amidst the complex geopolitical dynamics of Central Asia, Kazakhstan grapples with urgent water security issues exacerbated by climate change, underscoring the critical need to examine this issue within the context of regional security. Therefore, this study seeks to comprehensively analyze Kazakhstan’s water security policy, examining its various elements and components at national and regional levels. Using system analysis and statistical techniques, data were collected from an array of sources, including strategies, development plans, statistical reports, analytical articles, methodological guidelines, and official government and international organization websites. The analysis revealed key challenges in Kazakhstan’s water security, including deteriorating infrastructure, outdated management practices, vulnerability to floods and low water levels, inadequate training, and regulatory deficiencies. A novel approach is offered by examining current trends in Kazakhstan’s water security domain, which involves scrutinizing the activities of relevant state bodies and analyzing regulatory frameworks amid rapid climate shifts. Additionally, the heightened potential for conflict across the continent was recognized. Despite earnest attempts to mitigate these challenges, the country confronts imminent water shortages exacerbated by heightened consumption and dwindling runoff from neighboring states. In light of these findings, policymakers and stakeholders are urged to devise robust policies and management strategies aimed at fortifying water security and addressing the underlying vulnerabilities in this critical domain.

Political crises, socio-economic issues, and industrial shocks in Kazakhstan highlight the need for prompt and proficient government responses to mitigate their consequences. Public managers must possess the capability to assume responsibility and communicate effectively. This study aims to analyze the level of communication competencies among civil servants in Kazakhstan to assess their status and propose approaches for enhancement. The study utilized a mixed-method approach, combining quantitative survey and qualitative interviews. The quantitative phase involved the distribution of structured questionnaires to civil servants across diverse departments (n = 4,790), aiming to evaluate existing communication competencies, identify strengths and weaknesses, and comprehend prevailing communication issues. The qualitative component included in-depth interviews with selected participants to better understand their experiences and views on communication in the public service sector (n = 27 experts). Research findings define the existing problems and barriers that hinder the development of the communicative competencies of civil servants. Most respondents (25%) believe that problems stem from a lack of understanding of information and citizens’ reluctance or inability to interact with government agencies, while 16% attribute issues to civil servants’ behavioral barriers. Smaller percentages point to language barriers (11%), emotional barriers (9%), cultural barriers (6%), and gender barriers (3%) as contributing factors. Additionally, the study revealed a lack of systematic training and support for developing effective communication skills among government employees. The study suggests several approaches to improve communication competencies, such as targeted training programs, cross-departmental collaboration, and organizational culture promotion.

Acknowledgment
The study was carried out within the framework of grant funding from the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (IRN AP14872210).

Having a university degree provides only a slight advantage over those without higher education, making other factors crucial in determining a graduate’s employment prospects. This study aims to analyze the factors that affect the employment of university graduates and define opportunities for public administration and university management in Kazakhstan. A logistic regression model based on primary data was used to examine the impact of the availability of practical experience and jobs in their specialty, social connections, technology development, and entrepreneurship on the likelihood of employment. The survey was conducted in 2022 and involved 300 graduates of the 2020–2021 academic year from all regions of Kazakhstan. Findings show that personal connections (F3) and technology and entrepreneurship (F4) positively impact graduates’ job prospects. However, lack of experience (F1) and the limited number of job offers (F2) reduce employment likelihood. If a graduate responds with 3 points for F1, 7 for F2, 7 for F3, and 1 for F4, they are less likely to secure a job in their specialty within a year of graduation. The main practical value of this study is that university career centers can use this model to predict the likelihood of graduates being employed. Providing a sophisticated online platform and different analytics-driven career services, open access to administrative data on the labor market, and new programs for students’ job experience and entrepreneurship will prepare university graduates for a dynamic labor market and reduce the mismatch between education and employment needs.

Global competition has forced companies, including small and medium enterprises (SMEs), to improve their competitive advantage. Supply chain management practices are the ways to improve the competitive advantage, particularly in the global competition context. However, there is still doubt SMEs can compete globally, considering they face limited resources, skilled workforce, and business networks. Therefore, this study aims to examine the influence of supply chain management practices, covering cross-functional integration, partnership, responsiveness, and resilience. Moreover, this study has examined which practices dominate in improving competitive advantage. The quantitative study involved 445 SMEs located in East Java, Indonesia. The respondents are supervisors or higher levels and work in departments related to supply chain management, as they can provide the relevant information and possess complete knowledge of management practices. The data were collected via a questionnaire designed with a five-point Likert scale. The responses were analyzed using SmartPLS software 4.0. The results show that cross-function integration improves supply chain partnership, responsiveness, and resilience (β = 0.705, 0.382, 0.324; t-value = 25.177, 6.697, 5.783). Supply chain partnerships affect supply chain responsiveness, resilience, and competitive advantage (β = 0.327, 0.257, 0.249; t-value = 5.933, 4.536, 5.651). Moreover, supply chain responsiveness improves supply chain resilience and competitive advantage (β = 0.285, 0.106; t-value = 5.690, 2.099). Supply chain resilience improves competitive advantage (β = 0.435 and t-value = 8.987). SMEs can enhance their competitive advantage by integrating their internal cross-functional integration and adopting supply chain partnership, responsiveness, and resilience.

Acknowledgments
The authors would like to thank DIKTI 2023 and Research and Community Outreach Petra Christian University for providing the grant to fund this research.

This study aims to investigate the influence of remote work on team effectiveness in high-tech enterprises in Jordan, specifically focusing on knowledge management as a mediator. The study utilized a quantitative research design, with 254 participants actively participating in remote work settings across high-tech firms in Jordan. The sample was chosen based on the participants’ personal experiences with remote work arrangements, which provide valuable insights into the interplay between remote working conditions and team dynamics. The paper designed a structured questionnaire to elicit responses from employees about the variables under investigation. The survey data were analyzed using SmartPLS4 to validate the theoretical framework and research hypotheses. The results show a significant positive relationship between remote work and team effectiveness, as well as an improvement in knowledge management practices under telework conditions. Knowledge management practices refer to communicative activities regarding the systematic collection, organization, sharing, and application of knowledge resources. The importance of effective knowledge management practices is realized in remote settings, primarily through increased team efficiency and productivity. These results are statistically significant (p = 0.000), which stresses the importance of effective remote teamwork with regard to knowledge management.