Digital Commons Network^™

Green Practices On Sustainability Performance: The Moderating Role Of Slack Resources, Mariska Ramadana, Julia Julia, Erna Wati

Jurnal Akuntansi dan Keuangan Indonesia

Background: The growing urgency of environmental issues and economic imperatives has made sustainability a critical component of corporate strategy, particularly in developing countries like Indonesia. This study examines how green CEOs, green innovations, and green investments affect the sustainability performance of Indonesian companies listed in the Sri Kehati Index. Methods: Data from 2019 to 2023 were analyzed using regression analysis in STATA. The study also examined the moderating effect of absorbed and unabsorbed slack resources. Findings: The results show that a green CEO has no proven positive impact on sustainability performance, while green innovation has a negative …

Pengaruh Emotional Intelligence, Locus Of Control, Risk Aversion, Dan Financial Literacy Terhadap Risky Investment Intention Di Indonesia, Sekar Savira Ramadhani, Maria Ulpah, Wardatul Adawiyah

Jurnal Manajemen dan Usahawan Indonesia

This study investigates how individual factors—namely emotional intelligence, external locus of control, risk aversion, and financial literacy—affect the intention to invest in risky financial instruments in Indonesia. The research explores both the direct and indirect effects of these factors on risky investment intentions. Data were collected from 507 respondents through an online questionnaire. The findings indicate that emotional intelligence, external locus of control, and financial literacy positively influence the intention to invest in risky assets, while risk aversion has a negative effect. Additionally, the analysis of indirect effects shows that financial literacy moderates the relationship between emotional intelligence and risk …

Satisfaction As A Mediator Between Perceptions Of Service Quality And Loyalty Related To The Indonesian Social Security Mobile App, Tengku Ezni Balqiah, Roswita Nilakurnia, Rifelly Dewi Astuti, Permata Wulandari, Arief Dahyan Supriadi, Tarimantan Sanberto Saragih, Eldest Augustin, Fadly Eka Pradana, Fergie S. Mahaganti, An Nisa Pramasanti, Rendra Hymne Fajar Hutabarat

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: to determine whether the perceived service quality factors could promote user Jamsostek Mobile (JMO) satisfy and continue to use JMO

Design/methodology/approach: Data was gathered through an online survey of JMO users to analyse three hypotheses using Structural Equation Modelling (SEM) method with SmartPLS

Research Findings: the result demonstrated that all hypotheses are supported that indicate there are three dimension of JMO attributes could develop Perceived Service Quality. Moreover, this variable could enhance loyalty through satisfaction.

Theoretical Contribution/Originality: Using the Stimulus–Organism–Response (S-O-R) Model, this study develop framework to strengthen the …

Fun At Work Dari Sudut Pandang Aparatur Sipil Negara (Asn): Studi Kualitatif Pada Instansi Pemerintahan Di Indonesia, Febrian Wibawa, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The concept of fun at work is often discussed in various studies as an activity that supports a positive work climate and provides a variety of positive experiences for employees. However, there is debate in seeing the impact of implementing fun at work in the workplace, especially in the context of public services. To date, research related to fun at work in the context of public services or government institutions is still very limited. By focusing on the civil servants or ASNs in Indonesia, this study aims to explore the perceptions and experiences of fun at work for ASNs.

This …

The Implications Of Religiosity And Complementary Determinants On The Repurchase Intention Of Halal-Certified Food In Indonesia 2024, Jihan Luthfiyyah Siregar, Nurdin Sobari

ASEAN Marketing Journal

Manuscript Type: Research Article.

Research Aims: This study applies the Theory of Planned Behavior (TPB) framework to examine the impact of religiosity on repurchase intentions for halal-certified food, incorporating factors such as subjective norms, awareness, trust, halal knowledge, halal certification, and perceived behavioral control.

Design/Methodology/Approach: Data were collected from 472 respondents through a purposive sampling survey in Indonesia, and analyzed using Structural Equation Modeling (SEM) with SmartPLS v.3.2.9.

Research Findings: A total of 20 hypotheses were tested. The findings reveal that religiosity influences the mediators—halal knowledge, halal certification, subjective norms, and perceived behavioral control—which, in turn, shape attitudes and stimulate …

The Role Of Pastinformation, Time, And Emotional Pressure In Heuristic Decision-Making, James Albanus, Martin Chegere

Tanzanian Economic Review

Unlike the assumptions of classical rational choice theory, decision-makers are far less rational and not always self-interested. Decision-makers normally have less than perfect information, face limited time to make decisions, fall into cognitive biases, and reciprocate. Behavioural economics argues that decision-makers typically face bounded rationality and adopt simple, intuitive “rules of thumb” instead of calculating optimal solutions for every decision they make.

Using insights from behavioural economics, this paper explores how people with economic goals make decisions under time and emotional pressure. Specifically, it examines how a goalkeeper, as an economic agent, makes decisions during a penalty session using data …

Enhancing Participation In Indonesia's Islamic Capital Market: Exploring Technology Acceptance, Socio-Psychological Factors, And Islamic Financial Literacy, Muhammad Hanif Ibrahim, Akmalia Lutfiaturrosyida Agung Putri, Imas Hasanah, Apia Dewi Agustin, Afnani Rosyida

Jurnal Akuntansi dan Keuangan Indonesia

Background: This research aims to examine the factors influencing Indonesian Muslims' intention to invest in the Islamic capital market by synthesizing three theoretical frameworks: the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Islamic Financial Literacy (IFL). Methods: The study utilizes a sample of 250 participants with previous experience in Islamic investment, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) for hypothesis testing and model evaluation. Findings: The findings indicate that perceived convenience substantially influenced perceived usefulness and ease of use. Moreover, perceived usefulness, Islamic financial literacy, and past behavior significantly and positively affect investment attitudes, which …

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

The Career Breaking Point: Mid-Career Women’S Perceptions Of Organizational Communication And Their Career Disruptions, Laura Nicole Miller, Karen Mccullough

Applied Business Faculty Publications

When women in leadership experience career disruptions, they and their organizations lose. Companies forfeit experienced, mission-aligned talent, while women face instability and professional setbacks. This qualitative study offers a diagnostic foundation for understanding how organizational communication contributes to these disruptions. Guided by the cultural approach to organizations and using a constructivist grounded theory methodology, the study draws on semi-structured interviews with 14 mid-career women who experienced career interruptions. Findings identify three interrelated communication-related factors: mission-driven overwork, gaslighting, and value incongruence. Rather than prescribing solutions, the study centers on women’s lived experiences to highlight the communication patterns they perceive as harmful. …

A Call For Change: Supporting Children With Tourette Syndrome, Matt Reall

Journal of Nonprofit Innovation

Tourette Syndrome affects 1 in 100 U.S. children but remains widely misunderstood due to stigma, delayed diagnosis, and media misrepresentation. This neurological disorder is characterized by involuntary tics and often co-occurs with ADHD, anxiety, and sleep disorders. Children with Tourette Syndrome face disproportionate challenges in social, academic, and emotional settings—despite having average or above-average intelligence. One-third engage in self-harm, and suicide rates are four times the national average. Peer-education programs like the Tourette Association of America’s Youth Ambassador initiative have shown promise in reducing stigma, but unequal access and weak institutional support limit their impact. This paper calls for early …

Disinformation Attacks And Nonprofit Communication Strategies, Elise Lael Kieffer, Kevin M. Carr

Journal of Nonprofit Innovation

This study explores how disinformation attacks on social media can affect nonprofit organizations, a topic that has received limited scholarly attention compared to similar impacts in the for-profit sector. Through a review of existing literature and two in-depth case studies—Save the Children and the American Red Cross—this research analyzes how nonprofit organizations are uniquely vulnerable to reputational damage in the face of disinformation. The case studies highlight different motivations behind disinformation campaigns, including political agendas and deliberate efforts to harm brand credibility, and assess the effectiveness of various response strategies, including denial, debunking, attacking the source, and public education. Findings …

Sustainable Advertising And Brand Engagement: The Role Of Consumer Minimalism And Scepticism, Hesham O. Dinana, Donato Masi, Reza Marvi, Farbod Fakhreddin

Faculty Journal Articles

Recognizing the significance of sustainable advertising practices and their influence on consumer behaviour, this study explores their capacity to not only enhance consumer engagement with the brand but also strengthen brand reputation. Additionally, it examines how these practices can promote more conscious consumption patterns, contributing to broader sustainability goals. In this line, we propose a theoretical conceptual model highlighting how customers perceive sustainability-related activities and how these perceptions can influence brand engagement, ultimately enhancing brand reputation and fostering mindful consumption. Furthermore, we also investigated the moderating roles of consumer minimalism, scepticism towards advertising, and brand value congruence in relation to …

United States: National Bank Holiday, 1933, Ayodeji George

Journal of Financial Crises

By mid-February 1933, the United States was in the depths of the Great Depression and the banking system faced sustained depositor runs and currency hoarding. On February 14, the governor of Michigan declared a holiday for all banks and trusts in the state. There followed a wave of declared bank holidays and bank runs across the country. The public withdrew $1.8 billion in gold and currency from banks in February and early March, with nearly two-thirds of those withdrawals occurring in the week ended Friday, March 3. By that date, 25 of 48 states had implemented bank holidays or restricted …

The City As The Classroom: The Case Of “Start ‘Em Young Advocacy” At Silliman University, Philippines, Novee Elarmo Maestrecampo Jr., Giovanni Tuballa Macahig

CSID Journal of Infrastructure Development

This case study highlights the value of engaging with communities as real-world environments for practical and reflective learning. It suggests that students can develop insights and acquire knowledge through interactions with diverse groups and locations, even within urban settings. The paper presents the experience of implementing the “Start ‘em Young Advocacy,” a student-led, environment-focused, and project-based initiative within the Civic Welfare Training Service (CWTS) under the National Service Training Program (NSTP) at Silliman University, Philippines. In collaboration with the City Social Welfare and Development Office (CSWDO), CWTS students worked with thirty daycare centers. Using Kolb’s Experiential Learning Theory as a …

Acceptability Of The Proposed Congestion Charging System In The Central Business District Of Baguio City, Philippines, Ericka Renee A. Lanigt, Sandra S. Samantela, Ma. Catriona E. Devanadera, Casper Boongaling Agaton

CSID Journal of Infrastructure Development

The City Government of Baguio is proposing a congestion charging system in the Central Business District (CBD) to address the ongoing issue of traffic congestion in the city. Although it is an effective tool, low public acceptability hinders its implementation. This study aims to assess Baguio City residents' acceptability regarding the CBD's congestion charging system. Specifically, it seeks to (1) identify the factors that influence residents’ acceptability of the proposed system, (2) evaluate whether there is a significant difference in acceptability across different road users (private vehicles, public transportation, cycling, and walking), and (3) provide recommendations for transportation policy planning …

Key Job Demands And Resources In The Digital Environment Of Publishing Employees, Małgorzata Libuda

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The main objective of this article is to discuss the results of a study of the key requirements and work resources of ICT-intensive people in the Polish publishing environment.

Methodology: The process was carried out through qualitative research, i.e. semi-structured interviews conducted with managers managing teams in different departments and divisions.

Results: Based on the interviews, key (a) resources were identified, i.e. factors that account for employees’ willingness to use technology, treating it as a support in their daily work, and (b) work requirements that are considered to be major impediments during task completion.

Limitations: …

Resilience: Panacea, Trend, Or Deception? The Significance And Application Of The Concept In Organizational Management, Aleksandra Spik

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Objective: The primary aim of this article is to analyse the significance and application of the concept of resilience within management sciences, to identify factors contributing to high organizational resilience, and to examine a case study of the Aksam company. Additionally, anathe article seeks to highlight the limitations of the conceptual construct of resilience and the negative aspects associated with the phenomenon of resilience.

Methodology: A systematic review method was employed to analyse selected articles, alongside a case study analysis and a descriptive method, which facilitated the presentation of the origins and development of the concept of resilience. …

Attitudes Towards Family Business – Personality Of A Ceo In A Family Business, Justyna Domanowska

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The purpose of this article is to analyse the attitude of students towards family business.

Design/methodology/approach: The study was based on a prepared questionnaire and literature research.

Results: The survey showed that most students are not interested in continuing their parents’ family business. Half of them hail from families where family entrepreneurship exists.

Research limitations/implications: The study had its limitations. It was conducted at only one university faculty, which does not allow for far-reaching generalizations. It would be interesting to repeat the research on the same group after two years, i.e. during the third year of …

Quantum Management: A Revolution In The Future Of Management Science And Business Practice, Bartosz Niedzielski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: The article aims to propose a nominal definition of quantum management and analyze the differences between the classical and quantum paradigms of management, with particular emphasis on their impact on organizational structure and decision-making processes.

Methodology: The article is based on a synthetic literature review concerning the application of quantum theory in management sciences, including publications from bibliometric databases such as Scopus, Web of Science, and Elsevier. The review focuses on the theoretical and practical differences between the classical and quantum approaches to management. Additionally, a comparative method is used to identify key differences between these two …

Customer Lifetime Value: Dimensionalities And Conceptual Connections, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

Customer Lifetime Value (CLV) has a strong relationship to customer satisfaction and firm profitability . This review indicates that once such a relationship is developed and cemented, multiple benefits accrue to the brand and the firm. The review lays the groundwork for further studies of CLV, especially in the emerging economies.

Global Trends In Youth Employment: Key Statistics And Cultural Commentary, Anatolii Mazaraki, Tetiana Melnyk, Oksana Losheniuk

Markets, Globalization & Development Review

The issue of youth employment receives constant attention of global organizations, governments, and researchers. Young people have the potential to positively reshape the national and global economies. Furthermore, the youth also constantly reshape the social, cultural, technological, and political environments. Global unemployment rate among youth, however, is three times higher than among older workers. In 2023, one in five young people did not work, study, or acquire professional skills. The negative factors of the Ukrainian youth labor market have been significantly exacerbated by the war, which has caused an economic crisis in the country, a huge migration of young people, …

Exploring The Potential Of Large Language Models (Llms) To Simulate Social Group Dynamics: A Case Study Using The Board Game "Secret Hitler", Kaj Hansteen Izora, Christof Teuscher

Northeast Journal of Complex Systems (NEJCS)

This study explores the capacity of large language model-powered agents to simulate human-like behavior in multi-agent social systems. Using Secret Hitler — a hidden-role board game centered on trust, deception, and strategic communication — we evaluate how LLM agents navigate dynamic group interactions. Our findings show that agents exhibit human-like behaviors, including strategic temporal adaptation, contextual reasoning, and complex social cognition such as theory of mind and implicit coordination. Notably, 85% of agent decisions factored in at least two other players’ mental states, highlighting their capacity for multi-agent mental state inference. However, they struggled with key aspects of human gameplay, …

University As A Platform: Systems And Platform Thinking For Business Model Innovation And Ai Transformation In Higher Education, Evangelos Katsamakas, Oleg V. Pavlov

Northeast Journal of Complex Systems (NEJCS)

Higher education institutions (HEIs), such as colleges and universities, face many challenges and competitive pressures and must innovate. How can ideas from complexity and a systems approach help a HEI understand how it creates value and potentially drive business model innovation? This article provides a university-as-a-platform (UaaP) framework that integrates platform thinking and systems thinking to help HEIs think about value creation, innovation, and the design of new business models. Platform thinking is used to provide a platform conceptualization of the university and define the framework's main elements. A HEI creates value by facilitating the participation and value-creating interactions of …

The Tax Adviser, Volume 13, Number 1, January 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber

Tax Adviser

No abstract provided.

Using Augmented Reality To Improve Tourism Marketing Effectiveness, Wael Kortam Prof., Alaa Aggag

Business Administration

This study investigates the impact of web-based augmented reality (Web AR) on destina-

tion visit intention through the lens of a stimulus–organism–response (SOR) framework, a

technology acceptance model (TAM) and flow theory into an integrated theoretical frame-

work. This study aims to address gaps in the literature by providing insights about the

relevance of augmented reality to tourism marketing effectiveness. Structural equation

modeling was used to test this conceptual framework using AMOS23 on quantitative

data collected from questionnaires distributed locally and internationally and applied to

384 participants after going through a Web AR destination experience. The findings con-

firmed that …

2025-06-20 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents meeting of June 20, 2025, which includes the minutes of the meeting held on March 28, 2025.

Views From The Cheap Seats: Understanding The Key Motivators Behind Sport Volunteering, Nicholas Paul Smith, Tiberio Garza

The COSMA Journal

Sport volunteers are imperative to the success of sport mega events. Knowing why volunteers continue to help events was the purpose of this study. This study aimed to investigate the motivations of sport volunteers post Covid-19. Data were collected from 30 volunteers at the 2023 NCAA College World Series. Inductive qualitative analysis and descriptive statistics found that community support was the reason the respondents were most glad to volunteer. The findings offered insight into how communication factors between supervisors, law enforcement, and other volunteers affected volunteer motivation. The theoretical and practical implications of these results are discussed in more detail …

Leveraging Public-Private Partnerships In Music Industry Education: A Mixed Methods Exploration Of The Music Industry Technical Camp In Trinidad And Tobago, Farley J. Joseph

Journal of Arts Entrepreneurship Education

The Music Industry Technical Camp (MITC) is a public-private partnership designed by DianJen and delivered in collaboration with the Ministry of Tourism, Culture and the Arts in Trinidad and Tobago. Its focus is on providing intensive practical training on the business and technical aspects of the music industry to persons 18-65 years of age and comprises 90 hours of instruction delivered over a six-week period. Between 2014 and 2018, 89 participants graduated from the MITC. Some have established new or improved their existing arts enterprises, whereas others are currently employed as full-time and part-time professionals in the local music industry. …

Integrating Motivational Traits Into The Approach-Avoidance Distinction, Wesley D. Gardiner

USF Tampa Graduate Theses and Dissertations

This thesis investigates the potential for integrating motivational traits into the established approach-avoidance motivational framework, which describes individuals’ general tendencies to seek pleasure and avoid pain. Although various theories and empirical studies have advanced our understanding of approach-avoidance motivation, critical constructs such as achievement motivation and trait anxiety have often been overlooked or misoperationalized. Addressing these gaps, the current study integrates Kanfer and Heggestad’s (1997) motivational trait taxonomy with constructs from achievement goal orientation, regulatory focus theory, and reinforcement sensitivity theory. This research evaluated a hypothesized two-factor model of approach and avoidance motivation using confirmatory and exploratory factor analyses with …