Digital customs regulations and digital transformation as drivers of job proficiency in Peruvian customs agencies: The mediating role of professional competencies (PLS-SEM)

This paper explores the influence of the ESG disclosure regulation (government corporate ESG disclosure and non-government corporate ESG disclosure) on the ranking in 50 largest economies. Applying various statistical methods and techniques, including both parametrical (Student’s t-test, ANOVA analysis) and non-parametrical (Mann-Whitney U test) tests, simple average analysis, OLS with dummy variables method and multiple linear regression analysis, as well as correlation analysis and Granger causality test, several hypotheses are tested. The hypotheses stipulate whether or not ESG disclosure regulation differs in developed and emerging countries and whether or not ESG disclosure regulation influences the country’s SDGI ranking, as well as the ranking of the country among 50 largest economies. According to the results, the differences in ESG disclosure regulation are statistically significant in developed and emerging countries. The level of ESG disclosure compliance is higher in developed countries. ESG disclosure regulation influences the position of the country in SDGI and 50 largest economies rankings. The more country complies with ESG disclosure criteria, the better position in rankings is. Incorporation of ESG criteria is an important evolutionary step in economic development of the country. It allows increasing position of the country in 50 largest economies and SDGI ranking. Thus, ESG disclosure regulation is vital for the development of the country in the modern world.

Acknowledgment
Comments from the Editor and anonymous referees have been gratefully acknowledged. Alex Plastun gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0117U003936). Inna Makarenko gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine (0117U003933).

Attaining customer satisfaction and loyalty is seen as a prerequisite for successful bank management. The purpose of the study is to identify and explain the mechanism through which e-banking quality is related to loyalty by including satisfaction as a mediating variable in South Africa. The study adopts a descriptive research design and a quantitative mediation analysis. The data collected through SurveyMonkey comprised a sample of 310 participants who used online banking. The results of the mediation analysis confirm that e-banking quality has a considerable and positive effect on customer satisfaction, which in turn has a significant and positive effect on loyalty in e-banking. The direct effect of e-banking quality on loyalty is also confirmed. Furthermore, the study’s findings show that the quality of e-banking has a significant and favorable indirect effect on loyalty, as mediated by customer satisfaction. Because the direct effect of e-banking quality on loyalty remained significant after the satisfaction intervention/mediation in the model, the mediation is regarded as partial. The findings of this study offer essential marketing guidance for banking professionals who design and implement e-banking solutions for their customers.

This study aims to identify and prioritize the barriers and strategies to improve halal certification accessibility for micro and small enterprises (MSEs) in Indonesia. The paper utilized the analytic network process (ANP) to model interrelationships among barriers and strategies. Data were collected through structured interviews and surveys involving representatives from halal certification bodies (e.g., BPJPH), government agencies (e.g., DKUM Depok), and experts from academia specializing in halal certification and MSE development. The findings highlight three major barriers: financial constraints, regulatory complexities, and limited awareness among MSE owners. Financial constraints include high certification fees and costs associated with compliance. Regulatory complexities stem from the intricate procedures and bureaucratic inefficiencies in the certification process, which deter small businesses from participating. Additionally, limited awareness and understanding of halal certification’s importance and procedures exacerbate the problem, particularly among MSEs in rural or underdeveloped regions. Financial support, regulatory reforms, and educational programs emerged as the most critical strategies for overcoming these barriers. Specifically, reducing certification fees and simplifying regulatory procedures were deemed essential to increase the uptake of halal certification among MSEs. By integrating actionable insights, this study provides a roadmap for policymakers to foster a supportive ecosystem for MSEs in the halal economy. The recommendations emphasize a balanced approach that combines financial assistance, regulatory reforms, and educational initiatives to address the multifaceted barriers. This analysis contributes to the broader discourse on enhancing MSE participation in the halal market, offering implications for both local and international stakeholders seeking to optimize the halal certification process.

Acknowledgment
The authors would like to express their sincere gratitude to the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia (Kemendikbudristek RI) for providing financial support for this investigation. This study would not have been possible without their generous funding and commitment to advancing research in Indonesia. We also extend our appreciation to all the respondents and participants who contributed valuable insights and data for this study, as well as to the institutions involved for their support and collaboration.