The aim of this research is to investigate the Influence of Auditor Experience, Task Complexity, and Gender on Audit Judgment. The method employed is quantitative. The population consists of 63 Public Accounting Firms (PAFs). Sampling technique utilized non-probability sampling. The approach adopted in this study is the Structural Equation Model (SEM) using Smart-PLS 3.0 as the analysis tool. The findings of this study reveal that Auditor Experience does not significantly influence audit judgment in Public Accounting Firms in the South Jakarta area. Task Complexity significantly affects audit judgment in Public Accounting Firms in the South Jakarta area. Gender does not significantly influence audit judgment in Public Accounting Firms in the South Jakarta area.

The aim of this study was to analyse the relationship between financial literacy, entrepreneurial leadership and entrepreneurial performance of small, medium and micro-enterprises. A simple random sampling approach was employed in conducting survey primary data collection using a self-administered structured questionnaire developed based on a 5-point Likert scale. Data collected from a sample of two-hundred and five (n = 205) respondents was tested for construct validity and scale reliability using Keiser-Meyer-Olkin measure of sampling adequacy and Cronbach’s alpha criteria, respectively. Results indicate that the questionnaire’s items satisfied construct validity and scale reliability conditions, while factor analysis results indicate that no items exhibited complex structures, and significant amounts of variances in observed indicators were explained by analogous constructs. Structural equation model estimates indicate presence of significant positive relationships between financial literacy, entrepreneurial leadership and entrepreneurial performance, and show that entrepreneurial leadership significantly moderates the relationship between financial literacy and entrepreneurial performance.

This study aims to identify the effect of direct and indirect compensation package on employee job satisfaction. A total of 279 bankers from 12 different commercial banks were interviewed to collect data regarding their job satisfaction based on compensation package that they receive from their banks. Descriptive statistics, multiple regression analysis and ANOVA tests have been used to analyze data. Results reveal that there is a positive but insignificant relationship between direct compensation and employee job satisfaction. It also shows that indirect compensation has a significantly positive impact on employee job satisfaction and it is more significant than direct compensation. Therefore, employees working under different commercial banks will be more satisfied if they are offered indirect compensation along with direct one as absence of direct compensation would make people dissatisfied based on Herzbeg’s two factors theory of motivation.

The interpretation of lexical meaning especially in the Malay dialect has shown the ambiguity of the lexical meaning. This is because the user becomes confused in understanding the meaning of each lexical item that is spoken so that the user cannot accurately guess the meaning that is spoken. In this study, the researcher has studied the Northern dialect (DU) entries selected in the Kamus Dewan Fourth Edition (KD4) which have the problem of ambiguity in the interpretation of meaning. The focus of this study is to analyze DU entries that have ambiguity of meaning based on the definition of KD4 using the component analysis theory of meaning (1975) as well as to formulate new meanings that either have similarities or functional differences based on DU in KD4. The research methodology involves literature and field studies. The number of respondents was 30 people from the Federal Agricultural Marketing Authority (FAMA) located in Bandar Baru Selayang, Selangor. Interview and audio recording methods were used during the process of collecting research data. The results of the study found that there was a discovery of new meaning obtained from interviews with native speakers of DU. Thus, this study is expected to open space for future researchers that the study of lexical meaning, especially in dialects, still has many gaps to study.

Festivals have been part of the human society with origin in religious beliefs, historical events or some sociopolitical desire for social bonding; a part of traditional “theatre of old” which inseparably forms part of man’s existence and intent to express a need that will bind him together with the society and culture. Although festivals are seen almost in all corners of the earth where human beings are found, African festivals are richly embellished with masquerading, dancing and singing. Festivals in Africa can be categorised as festival of the rites of passage, festival of the feast of the farming cycle, occasional festivals, festival of deity worship and ancestor veneration. Not only that they generally provide education of the young towards an understanding of the cultural life and traditions of the people, festival remains a major communal event that expresses the people’s general philosophy, attitudes, culture, norms, and the likes which receive general acceptability and participation by the members of that community and non-members who watch the celebration. However, African festivals’ performances are tilting towards commercial ventures with the founding traditional ethos dwindling. This paper therefore explores the future of African Festivals. Personal observation and literary approaches were explored. Despite having helped in unifying people and providing opportunities for communities to showcase their history and tradition through the display of the various aspects of their sociocultural heritage, festivals most likely with new technologies, could steer to business venture.

the purpose of this study is to conduct an analysis of the development of online markets, especially for the younger generation. The methodology used is quantitative with data processing using PLS / SEM and as many as 226 respondents used in the study. The technology and sophisticated features offered by online grocery shopping have made many people switch from traditional markets, this allows researchers to use this gap as a study to answer that online markets are more efficient and other factors, so that many choose to shop at online markets. The results of the study showed a relationship that did not support innovativeness to sales performance and there was also a relationship that did not support brand awareness, brand image through social media mediation to sales performance.

Sappan wood (Caesalpinia sappan L.) has been known to have various healing benefits and is often used by the community as a health drink. The methodology used in this research involves searching scientific literature using search engines. The leaves of sappan wood contain polyphenol compounds and have an essential oil content of 0.16-0.20%. sappan wood have antioxidant activity, including flavonoids, alkaloids, polyphenols, terpenoids, triterpenoids, tannins, and saponins. The anticancer activity of sappan wood, as reviewed in several studies, shows that the brazilin and brazilein compounds contained in sappan wood have the ability to inhibit the growth of cancer cells in some cell cultures.

Courier services are crucial in delivering orders from business operators to customers. Customers can choose courier services that meet their needs. This study aims to analyze the impact of e-service quality, price perception, and e-WOM on the selection of courier services and the mediating role of brand image in the influence of e-service quality, price perception, and e-WOM on the selection of courier services. This study's sample consists of 105 respondents who are customers of JNE Express using e-commerce in Sidoarjo. The sampling technique used is non-probability sampling, specifically convenience sampling. The primary data used was collected through questionnaires distributed to the respondents. The analysis used the Partial Least Square (PLS) method with Smart PLS version 4.0 software. The study's results conclude that E-service quality has a significant positive impact on the selection of courier services. Price perception and e-WOM have no significant impact on the selection of courier services. Brand image mediates the significant positive effect of e-service quality and e-WOM on the selection of courier services. The brand image does not mediate the impact of price perception on the selection of courier services.

In this article, we seek to analyze the financial management of local authorities with the aim of understanding the challenges linked to the mobilization of resources both internal and external to the municipalities and possibly making policy proposals and/or recommendations. Also, it is important to make a contribution to the scientific literature through this empirical study based on data from the management accounts of the 703 municipalities in Mali in 2020. To analyse local taxation, we used the fiscal-financial methodology, which is based on the calculation of financial ratios with a view to carrying out a diagnosis of local communal finances, according to analysis grids of varying degrees of detail, with the aim of being both accessible and appropriable, for and by elected representatives and territorial agents. The financial analysis used is based on several techniques, namely (i) retrospective financial analysis based on past results, (ii) prospective financial analysis to analyse the fiscal situation and establish financial diagnoses, measure potential and build forward-looking scenarios, (iii) temporal financial analysis, and (iv) spatial financial analysis (Souki, 2010). Each of these techniques can be used to draw up performance indicators, provide budgetary control tools and make comparisons between local authorities. By using the management accounts of the communes, retrospective financial analysis has been more or less favoured. In total, Mali's local authorities (regional councils, district councils and communes) have planned to spend nearly 534.14 billion CFA francs1, compared with 283.54 million CFA francs in 2020. Actual expenditure amounted to 270.23 billion fcfa. Transfers to local authorities, the largest item of budget revenue, rose from CFA F 90 billion to CFA F 205 billion. Local authorities were able to raise just over CFA F 29 billion in tax revenue in 2020.