Business Commons^™

Kegagalan Kepastian: Membingkai Ulang Manajemen Strategis Melalui Kompleksitas, Brian Hoffni

Jurnal Manajemen dan Usahawan Indonesia

This paper explores the integration of complexity theory into the field of strategic management, arguing that traditional, positivist-based models—such as the planning school, positioning school, and resource-based view—are increasingly inadequate for addressing the volatility, uncertainty, complexity, and ambiguity (VUCA) of contemporary business environments. While classical theories emphasize linearity, stability, and top-down control, complexity theory reconceptualizes organizations as complex adaptive systems (CAS) characterized by emergence, nonlinearity, and continuous learning. Drawing on insights from both historical and contemporary strategic paradigms, this study proposes that complexity theory does not replace but rather extends classical frameworks by enabling more adaptive, iterative, and resilient approaches …

Why Repeat Visitors Matter For Harassment‑Prone Destinations: Five Actionable Lessons For Accommodation Managers, Annmarie Nicely

Visitor Harassment Research Unit Special Papers

The goal of the study was to identify demographic factors that could predict visitors likely to support micro-traders at a destination after being harassed by a member of their community. Then show how the accommodations sector (like hotel managers and vacation home rental managers) can use the findings to improve visitor support of micro-traders at destinations with trader harassment (TH). The researcher examined seven demographic features of visitors to four countries. They were their gender, education level, income level, marital status, prior visit to the destination, type – domestic or international, and whether they were alone at the time of …

Is Uganda’S Trade Complementary With Its Eac Partners?, Aaron Ecel, Timothy Esemu, Matthias S. Mulumba, Jimmy O. Otim

Tanzanian Economic Review

This study evaluates the extent to which Uganda’s export profile aligns with the import needs of its East African Community partner states, with the aim of identifying opportunities for enhanced regional trade. Using sectoral trade data from the International Trade Centre and UN Comtrade, the study applies the Trade Complementarity Index (TCI) and Trade Intensity Index (TII) to analyze Uganda’s trade flows with EAC partners between 2013 and 2023. The results show that Uganda’s trade complementarity with EAC partners remains generally low across several key sectors, including prepared foodstuffs and chemicals, despite significant regional demand and preferential market access. Trade …

The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar

Muthanna Journal of Administrative and Economics Sciences

Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible …

Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen

Muthanna Journal of Administrative and Economics Sciences

The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the …

The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr

Muthanna Journal of Administrative and Economics Sciences

This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, …

The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using …

The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul, Ali Jasim Shalash

Muthanna Journal of Administrative and Economics Sciences

The present study seeks to investigate the effect of the dimensions of the Management Information System (MIS) on fostering intelligent organizations, through analyzing the relationship between the system’s components (organization, human resources, information technology, and data/information) and the level of organizational intelligence. The research employed a descriptive–analytical methodology, with data collected from a sample of 88 faculty members at the College of Administration and Economics, utilizing a scientifically designed questionnaire. The results indicated a strong and statistically significant correlation between all MIS dimensions and the development of intelligent organizations, with the system accounting for 43.3% of the variance in organizational …

The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate, Dr. Hassan Odah Ghdaab

Muthanna Journal of Administrative and Economics Sciences

The study aimed to identify the role of expert systems as an independent variable with its dimensions (hardware, software, knowledge engineer) in enhancing organizational performance as a dependent variable. The research problem emerged through the need to determine the role of expert systems in improving organizational performance if adopted by managers and employees in the surveyed hotel organizations. A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study focused on five-star hotels, with the research population consisting of managers and employees in hotel organizations in Erbil Governorate, specifically: (Erbil Quartz Hotel, …

Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti

Jurnal Akuntansi dan Keuangan Indonesia

Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both …

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

Exploring Hrm Practices In Academia: Comparative Insights From The Employees Of Polish, Maltese, And Finnish Universities, Sylwia Przytuła, Łukasz Sułkowski, Colin Borg

European Management Studies

Purpose: The aim of this article is threefold: to gain detailed insights into academic employees’ experiences and perceptions of human resource (HR) practices; to identify the challenges and opportunities perceived by academic actors in these practices; and to provide recommendations for further research.

Design/methodology/approach: The study involved 17 key informants from Polish (8), Maltese (5), and Finnish (4) universities. Data were analysed using semantic thematic analysis, resulting in a rich and nuanced understanding of the experiences shared by participants.

Findings: Findings reveal that respondents are primarily motivated to pursue academic careers due to institutional reputation, professional development …

A Study Of Perceptions, Readiness, Benefits, And Barriers Related To Exoskeleton Adoption In New Jersey’S Warehousing Sector, Terry Asante

Theses

The warehousing industry in New Jersey remains a vital component of the region's logistics network, employing more than 200,000 workers who routinely engage in lifting, bending, overhead reaching, and other physically demanding activities. These exposures contribute to musculoskeletal disorder (MSD) rates that exceed national averages, particularly affecting the low back and shoulders. Nationally, MSDs account for an estimated $420 billion in combined direct and indirect costs each year, underscoring the need for interventions that can effectively reduce biomechanical strain. Industrial exoskeletons have emerged as a potential solution, with prior research demonstrating reductions in muscle activation, perceived exertion, and fatigue during …

Clinical Pathway Sebagai Solusi Keberlanjutan Jkn Di Indonesia: Systematic Review, Septiana Septiana, Siti Soekiswati, Burhannudin Ichsan

Jurnal Ekonomi Kesehatan Indonesia

The National Health Insurance (JKN) program is threatened with a deficit and potential default in 2026 due to inefficiency and the risk of fraud in healthcare facilities. In the context of JKN, which uses a package system (INA-CBG), Clinical Pathway (CP) is a strategic instrument within the JKN system that has dual benefits for both Payers (BPJS Kesehatan) and Providers (Hospitals). For BPJS Kesehatan, CP primarily functions to ensure service quality and prevent undertreatment fraud, the practice of reducing services to benefit hospitals. This prevention ultimately achieves cost efficiency in the JKN program by avoiding payment of complication claims and …

Algorithmic Advantage: How Ai Is Reshaping Ncaa Recruiting Strategy And Athlete Mobility, Lawrence W. Judge, Marshall Magnusen

Journal of Applied Sport Management

Artificial Intelligence (AI) is transforming NCAA sports recruiting by offering scalable, data-rich tools that enhance how talent is identified, evaluated, and strategically pursued. Amid the complexities introduced by the transfer portal, name, image, and likeness (NIL) regulations, and rising recruitment costs, AI enables collegiate programs to make faster, more accurate, and financially informed recruiting decisions. Drawing on examples from emerging technologies and real-world institutional practices, the paper highlights the operational benefits of AI, such as efficiency gains, enhanced evaluation accuracy, and expanded reach to under-resourced or geographically remote athletes. At the same time, it critically explores challenges around algorithmic bias, …

From Enhancement To Substitution: A Strategic Provocation On Simulation-Based Sport, Grant B. Morgan, Andreas Stamatis

Journal of Applied Sport Management

Advances in artificial intelligence, large-scale machine learning, and simulation technologies are rapidly transforming how sport is played, analyzed, and consumed. To date, most scholarly and industry discussions frame these technologies as tools that enhance embodied sport by improving performance, officiating, media production, and fan engagement. This paper extends that conversation by posing a more provocative strategic question: under what conditions might simulation move from enhancement to substitution? Focusing explicitly on sport as a business and entertainment enterprise, we argue that many of sport’s core sources of cultural and economic value—uncertainty of outcome, narrative continuity, legitimacy, and collective meaning—are structurally …

Programming Digital Transformation For Revitalizing Rural Economies In Puhsarang Village, Gesti Memarista, Deatri Arumsari Agung, Antonius Yuniarto, Boon Kang Heng, Nyle Casey M. Sulla

ASEAN Journal of Community Engagement

The disruptive situations, such as the COVID-19 pandemic, have intensified economic challenges in rural areas, underscoring the urgency of building rural economic resilience. This study explores a model for revitalizing the local economy in Puhsarang Village in East Java, Indonesia. The project was developed as a community service collaboration among universities in Indonesia, Malaysia, and the Philippines, programming a digital transformation for a tourism-based context. Seventeen micro, small, and medium enterprises (MSMEs) participated in the community service project, selected through purposive sampling in collaboration with the local church. Entrepreneurs, ranging from religious souvenir shops to food vendors, benefited from a …

Comparative Competitiveness Of Ugandan And Ethiopian Coffee In International Markets, Aaron Ecel, Robert Muwanga, Bob Ssekiziyivu, Oliver Nakanwagi

Business Management Review

Purpose: This study compares the global competitiveness of Ugandan and Ethiopian coffee exports, analyzing export performance, market dynamics, and structural determinants to inform policy interventions.

Design/Methodology/Approach: Using quantitative analysis of 2012-2023 trade data from UN Comtrade and ITC Trade Map, we apply Constant Market Share Analysis (CMSA) and Revealed Comparative Advantage (RCA) metrics.

Findings: Uganda demonstrated stronger growth in export value (156% from 2012–2023) and quantity (7% annual growth), driven by commodity composition effects (72.8%). However, its lower unit values ($2,578/unit) reflect reliance on bulk Robusta exports. Ethiopia, despite stagnant volume growth, commands premium prices ($5,186/unit) due to specialty Arabica …

Relationships Win: Human Connection Outperforms Data In Collegiate Athletics, Chris Corr

Journal of Applied Sport Management

Advanced analytics and artificial intelligence (AI) occupy an increasing position and function within the institutional setting of collegiate athletics. At both the departmental and programmatic levels, collegiate athletic stakeholders have consistently increased their reliance on AI and data within decision-making processes and strategic development. Given its importance to competitive success, AI interfaces such as machine-based learning, predictive analysis, and natural language processing has been increasingly integrated within the recruiting process of prospective and transfer athletes. However, while such reliance on data-driven strategies and predictive analytics hold competitive value within the talent identification and evaluation process, the relational role of the …

Artificial Intelligence As A Catalyst For Systemic Sport Ecology, Ugo Arbieu, Laís Carneiro, Sonia Tieo, Franck Courchamp

Journal of Applied Sport Management

Artificial intelligence (AI) is reshaping both sport management and environmental science, yet these developments have largely evolved in parallel. AI can serve not merely as a technical tool but also as a catalyst for systemic sport ecology, a field that integrates sport, digital innovation and environmental sustainability. Advances in discriminative, generative and agentic AI enable the synthesis of complex ecological and sport-related data, improving monitoring, forecasting, resource efficiency, policy design, and decision-making across scales. In doing so, AI offers a pathway beyond fragmented sustainability interventions and can support holistic approaches to the interconnected crises of climate change, pollution, and biodiversity …

Embodied Emotion At Scale: Sport As The Collective Emotion Laboratory For Human Development In The Age Of Ai, Hyun-Woo Lee, Junseok Kim, Yelim Yoo, Zhi Lu

Journal of Applied Sport Management

Sport represents humanity’s largest-scale emotion laboratory where intense competitive emotions are practiced within safe boundaries through collective participation. As artificial intelligence evolves to systematize virtual and digital experiences, sport's irreplaceable embodied practice of collective participation becomes more apparent, not less. This conceptual paper demonstrates how artificial intelligence can optimize emotional learning from large-scale sport experiences while highlighting, rather than replacing, their unique human development value. Authors propose a four-level framework positioning sport organizations as comprehensive emotional development centers that leverage AI-powered technologies, including video analytics capturing facial expressions, body movements, and collective synchrony, to systematize emotional intelligence development. The framework …

Analisis Peringkat Kredit Korporasi Non-Keuangan Di Indonesia Ditinjau Dari Model Dan Indikator Risiko Kredit Berbasis Data Akuntansi Dan Data Pasar Periode 2013 - 2022, Reinard Tanukusuma, Eko Rizkianto

Jurnal Manajemen dan Usahawan Indonesia

This research entails an examination of credit risk assessment (credit rating) with respect to credit risk assessment models utilizing accounting data and market data for non-financial corporations in Indonesia between the years 2013 and 2022. The sample comprises credit rating values of 20 companies listed on the Indonesia Stock Exchange and included in the IDX 80 index, possessing credit ratings from PEFINDO over a ten-year period from 2013 to 2022. Panel data analysis is conducted, employing the multiple linear regression method. The findings of this study reveal that the accounting data-based model demonstrates the significance of liquidity, capital structure, and …

Antara Solidaritas Dan Komodifikasi: Analisis Wacana Kritis Terhadap Narasi Thr Untuk Ojol Di Media Massa Online, Sheila Octaviana

Jurnal Manajemen dan Usahawan Indonesia

This article examines the discourse surrounding the distribution of religious holiday bonuses (THR) for online motorcycle taxi (ojol) drivers in Indonesian media using Norman Fairclough’s Critical Discourse Analysis (CDA) framework. The study reveals that the THR issue extends beyond legal and policy debates, becoming a contested site of meaning among platform companies, the state, media, and drivers. At the micro level, semantic strategies, such as the use of terms like “bonus,” “partner,” and “assistance”,obscure drivers’ legal employment status. At the meso level, corporations and the state dominate discourse production through mainstream media, while drivers’ voices are often marginalized. At the …

Exploring U.S. Sports Marketing Strategies For Maximizing A Fluid Fan Base, Dylan Houseworth

Walden Dissertations and Doctoral Studies

Fluid fandom, characterized by consumers’ shifting allegiances across players, teams, and organizations, has become increasingly prevalent within the U.S. sports marketplace. Many U.S. sports marketing managers lack clearly defined, evidence-based strategies for effectively engaging fluid fans, creating uncertainty around how to maintain brand loyalty, competitive positioning, and long-term organizational viability. Grounded in Stryker’s identity theory, the purpose of this qualitative pragmatic inquiry was to explore the strategies U.S. sports marketing managers use to engage and maximize a fluid fan base. A purposeful sampling of six sports marketing professionals from U.S.-based organizations was selected, with each participant required to have a …

Memo Metodológico: Elaboración De La Investigación Titulada “Ser Deseo. El Deseo Femenino Como Abyecto En El Filme Thelma.” [Reporte De Investigación], Ximena Diaz Santillán, Romano Ponce Díaz

Journal of Roleplaying Studies and STEAM

Realizar una tesis de grado siempre constituye un reto, pero también una oportunidad para desarrollar las habilidades y métodos de investigación que serán la base de futuros trabajos. Pese a que, en apariencia, la elección de un filme como objeto de estudio en la licenciatura en Lengua y Literaturas Hispánicas puede resultar extraña, las herramientas adquiridas a lo largo de la formación permiten explorar diversos productos culturales como textos; es decir, se trata de entramados sígnicos que se interrelacionan para generar un sentido dirigido a un público. Si bien existen teorías como la estética de la recepción en la que …

Role-Playing Game Studies: A Transmedia Approach Por José Pablo Zagal, Y Sebastian Deterding, (Editores). (2018). [Reseña], Cristo Leon, Edgar Meritano

Journal of Roleplaying Studies and STEAM

"Role-Playing Game Studies: A Transmedia Approach," editado por José P. Zagal y Sebastian Deterding (2018b), es una recopilación exhaustiva del estado actual de la investigación sobre los juegos de rol a través de diversas disciplinas, culturas y medios. El libro traza la historia de los juegos de rol desde sus precursores en los juegos de guerra (wargames) hasta los juegos de mesa (Tabletop), el juego de rol en vivo (live-action role-play), y los juegos de rol contemporáneos de computadora y en línea. Cada capítulo ofrece perspectivas y hallazgos de disciplinas clave como …

Umwelt, Sujetos Transindividuales E Intencionalidad Compartida: Cuerpo, Significación Y Socialidad En La Construcción Del Conocimiento, Juan C. González Vidal

Journal of Roleplaying Studies and STEAM

En este trabajo abordamos, desde el punto de vista semiótico, el vínculo indisoluble que existe entre el cuerpo humano, la significación y la socialidad. Partimos del postulado de que el cuerpo es, desde el nacimiento, una entidad sintiente; luego, una vez adquirida la capacidad de generar procesos semiósicos primarios, empieza a ordenar y a clasificar los estímulos exteriores, hecho en el que se asienta el fundamento de su orientación básica en el entorno. Conforme aumentan sus competencias semiósicas, se incrementan sus capacidades perceptivas y cognitivas que, al ser afirmadas, lo llevan a alcanzar finalmente los más altos grados de socialidad. …

Editorial: Jugar, Narrar, Habitar Mundos: Cuerpos Y Ficciones En La Cultura Contemporánea, Romano Ponce Díaz

Journal of Roleplaying Studies and STEAM

En este número del Journal of Roleplaying Studies and STEAM (Vol. 4, núm. 2, Noviembre 2025- abril 2026) buscamos situarnos en ese cruce. En los artículos de investigación que aquí se exponen, se observa cómo los sistemas de juego, los universos narrativos, los performance, la mirada artística y las operaciones cognitivas intervienen en la configuración del concepto de sujeto, paisaje y comunidad. Estos artículos no son meras descripciones de objetos culturales; aquí se enuncian procedimientos metodológicos, contigencias operativas y aplicaciones eminentemente prácticas a campos de conocimientos transdisciplinarios.

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 2 (Issue 2), Cristo Leon, Romano Ponce-Díaz Phd, Ivan Avila Gonzalez Phd, James Lipuma Dr., Bruce G. Bukiet, Ricardo Victoria-Uribe, Nazario Robles-Bastida, Chris Birmingham, Ximena Diaz Santillan, Edgar Francisco Vázquez Martínez He, Jorge Prieto Terrones, Juan Carlos C. González Vidal S, Edgar Meritano, Laura Magela Garcés Ramírez

Journal of Roleplaying Studies and STEAM

En una sesión de juego por medio del registro lingüístico se organiza la escena, se orienta la manera de nombrar las tareas, se distribuyen los roles actanciales, se establecen la expectativas; por lo tanto, se establece una puesta en escena. De tal forma, las prácticas lúdicas y ficcionales se configuran a partir de nuestra mirada del mundo e irremediablemente también reconfiguran esa misma mirada. El ser y el estar en un espacio es la especificidad mediática fundamental de los juegos de rol; dicho de otra manera, en los sistemas de juego de rol dentro de sus universos narrativos, en su …

Análisis De La Accesibilidad Mundial De Los Datos Sobre Organizaciones Sin Fines De Lucro: Hallazgos Preliminares De Un Estudio Comparativo Transnacional, Angie Holzer

Journal of Nonprofit Innovation

Este artículo presenta hallazgos preliminares de un estudio global y comparativo de carácter transnacional que examina la accesibilidad, la estructura y la transparencia de los sistemas de registro de organizaciones sin fines de lucro en todos los países del mundo. Además de determinar si existe una base de datos nacional en línea para organizaciones sin fines de lucro en cada país, el estudio evalúa quién opera estos sistemas —autoridades gubernamentales u organizaciones de la sociedad civil— e identifica los casos en los que se mantienen múltiples registros. El análisis también incorpora indicadores de contexto nacional, —como población, calificaciones en derechos …