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.

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In general, many catfish farmers do not know about the diseases that attack their fish. Apart from their lack of knowledge, the difficulty of obtaining consultations with experts in this field is also one of the causes. This condition makes farmers ignore the diseases found in these fish. Based on the existing problems, research was carried out to build an expert system which aims to diagnose catfish disease and treat it early based on the symptoms suffered using the Bayesian probability method. The search technique used is based on an inference engine, namely Forward Chaining, to trace evidence inputted by the user in determining the type of disease in catfish. By achieving an accuracy level of 95%, this expert system can be implemented to draw conclusions based on expert knowledge. Black box testing uses 3 aspects, namely interface 87.2%, performance 86.6%, and initialization/termination 88% resulting in an overall accuracy of 87.2% from 30 respondents who are included in the assessment criteria as strongly agree.

The 2020 version of the competition for access to teaching professions in Morocco brings impressive results: 83% of women are selected for initial training compared to only 17% of men. A situation which triggers a reflection around the possible intellectual superiority of women. Several theories attempt to understand the processes that generated the cognitive abilities of women and those of men. Indeed, scientific research shows that the performances achieved by each human being, men or women, are the result of cerebral evolution conditioned by an exercise linked to the principle of the gender performativity.

The competitiveness of a nation is greatly influenced by the progress of its educational governance. Educational institutions should create qualified human resources ready to compete in the real world (Hima et al., 2022). Poor management of educational institutions results in low-quality human resources. In reality, the management of higher education in Indonesia does not match that of other countries. This can be seen from the competitiveness of its graduates and the high unemployment rate. One of the efforts to manage educational institutions effectively is strategic management. Marheni (2019) states that strategic management with the balanced scorecard method is a measurement tool for improving the quality of educational institutions. This condition has prompted researchers to examine the implementation of strategic management using the balanced scorecard approach to create good educational quality as a case study at STIKes B Jakarta. This study employs a qualitative method. The data collection instruments used are interviews, observations, and document studies. The results of this research analysis reveal that STIKes B Jakarta strives to improve the quality of the teaching and learning process through planning, improvement, and continuous development involving the entire academic community. The foundation of higher education management lies in strategic management. The implementation of strategic management in higher education is divided into four perspectives based on the Balanced Scorecard approach. The balanced scorecard method serves as a management approach from four perspectives: financial, customer, internal business processes, and learning and growth. This is the university's effort to enhance its governance quality by measuring the quality of the institution (Marheni, 2019).

Education spending is essential for the advancement of society since it can capacitate people to participate in economic, social, and political life while propelling socioeconomic development. However, Sub-Saharan Africa continues to experience economic decline and democratic inadequacies despite large investments in education. This calls for a critical assessment of their effects on society broadly. Therefore, using a sample of 1200 respondents from the national Afrobarometer survey, this study investigates the relationship between democratic satisfaction, education investment, and living conditions in Uganda. The results show that there is a general lack of satisfaction with the investment made in education, particularly among less educated and rural communities. Higher education is inversely correlated with better living conditions and democratic satisfaction, according to bivariate and multivariate logistic regression models. These findings highlight the need for all-encompassing educational approaches that are geared to raise living standards and citizen contentment with democracy.

SMEs generate more than 50 percent of Cambodia's GDP. This study aims to develop a model of employee retention in SMEs in Phnom Penh by highlighting the theory of social exchange to explain the factors influencing employee retention. Three variables including person-job fit, job satisfaction, and compensation have been used to investigate their impact on employee retention. This study contains 215 respondents who are currently employed in SMEs including wholesale, retail, and services sectors. The primary data was collected by contributing the questionnaire by both the self-admin and online (google form) with purposive and snowball sampling techniques. The result revealed that person-job fit, job satisfaction, and compensation have a positive significant influence on employee retention, however, person-job fit becomes the most influential factor.

Dans le contexte sociopolitique marocain, l’usage régulier de certaines pratiques langagières, notamment lorsqu’il s’agit de contribuer à la vie politique, mérite d’être analysé. Il s’agit de comprendre les raisons pour lesquelles les jeunes ont tendance à se distancer d’une participation active aux affaires politiques internes du pays. Nous pensons que ces manifestations comportementales (participation ou non-participation politique), chez les jeunes, peuvent être imprégnées par des récurrences langagières, ayant un caractère performatif. L’analyse des pratiques langagières des jeunes est un prisme particulièrement fertile pour comprendre leurs modes de participation politique.

The Gajayana Road Intersection in Malang City is a location where traffic congestion frequently occurs. This is due to its proximity to a supermarket and a densely populated area, as well as its function as the primary access route for road users travelling to educational institutions, campuses, commercial areas, and offices. The study was conducted to assess the performance of the intersection under existing conditions and to identify appropriate solutions. Data collection was performed through surveys based on CCTV recordings. The analysis process utilised the Indonesian Road Capacity Guidelines (PKJI) of 2023. The results of the intersection performance analysis under existing conditions revealed a service level of C. The maximum saturation degree was 0.9, and the minimum was 0.69. The maximum delay was 13.4, and the minimum was 11.53. After evaluating several alternative solutions, the chosen approach was the implementation of a Priority Intersection with oneway flow regulation, resulting in a service level of C. The maximum saturation degree was 0.84, and the minimum was 0.65. The maximum delay was 12.9, and the minimum was 11.11. The reduction in the value of lost time per annum due to delays at intersections, based on the UMR value and PDRB, was a maximum of 33.39% and a minimum of 32.77%

Bali, with its natural and cultural prospects, has great potential in attracting expatriates with environmentally conscious characters. By adopting the perception of green economy and green entrepreneurship, Bali can strengthen its image as a destination committed to environmental conservation and open the door to sustainable economic opportunities, especially for expatriates interested in sustainable living. However, Bali is experiencing serious challenges related to waste management and waste burning practices. This phenomenon is not only detrimental to the environment, but also has a negative impact on public health and challenges the sustainability of tourism. Based on this phenomenon, the formulation of the problem is described as follows: 1) How does the perception of green economy affect the purchasing interest of expatriates in the Bali tourism sector? 2) What is the direction of the relationship between the perception of green economy and green entrepreneurship on the purchasing interest of expatriates in the Bali tourism sector? This study aims to determine the effect of the perception of green economy on the purchasing interest of expatriates in the Bali tourism sector and the direction of the relationship. This study uses a purposive sampling technique with sampling criteria: 1) Expatriates who have a residence permit in Bali, 2) Millennial generation expatriates with an age range of 24-39 years. The total respondents were 100 expatriates whose results were then analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) where the research period was conducted for 1 year.

Many studies link knowledge management with job satisfaction and employee performance to improve hotel services, but this relationship has yet to be widely studied in the hospitality industry. The study aimed to examine and analyze the effect of knowledge management on the satisfaction and performance of hospitality employees. The research analysis uses a quantitative approach with survey methods. The population in this study consisted of all-star hotel employees. The sampling method uses nonprobability sampling with a proportional random sampling technique. The sample size was 278 hotel employees. The analysis technique uses SEM PLS. The results concluded that knowledge management significantly influences employee job satisfaction. Knowledge management has a direct and significant positive effect on improving employee performance. Job satisfaction has a direct and significant positive effect on job performance. Job satisfaction mediates knowledge management on employee performance. This research implies that to improve hospitality performance and employee job satisfaction, employees must be able to manage knowledge management through knowledge creation, storage, dissemination, and evaluation activities. Companies should strengthen the implementation of knowledge management to produce optimal Performance.

The digitalization of financial services and entrepreneurship holds transformative potential for Micro, Small, and Medium Enterprises (MSMEs) in tourist destinations. This study, conducted in Pantai Pancer, addresses the challenges faced by MSMEs in managing their business finances effectively through the development of digital financial literacy and entrepreneurial literacy models. Utilizing quasi-experimental methods combined with Participatory Learning and Action (PLA), the research engages direct community participation to obtain real results. The study focuses on four dimensions of digital literacy: Knowledge of Digital Financial Products and Services, Digital Financial Risk Awareness, Knowledge of Control over Digital Financial Risk, and Knowledge of Consumer Rights and Indemnity Procedure. The quasi-experimental design, specifically a pre-test post-test non-equivalent control group design, is employed to measure the impact of the intervention on these dimensions. The treatment group consists of 45 MSMEs affiliated with Pokdarwis Pancer Lestari, while the control group comprises MSMEs outside the Pokdarwis in equal amount. Findings indicate a significant improvement in digital financial literacy among the treatment group compared to the control group across all dimensions. The positive advancements underscore the potential for replicability in similar regions facing comparable challenges. Important implications for government policies include the need to recognize the multifaceted nature of digital literacy, encompassing knowledge of financial products, risk awareness, control measures, and consumer rights. To widen the inclusion of MSMEs and enhance digital literacy acceptance, tailored government interventions should focus on comprehensive digital education initiatives, targeting not only financial products but also risk management and consumer rights. By doing so, governments can empower MSMEs to navigate the digital landscape more effectively, fostering sustainable development and economic resilience in coastal communities.