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 …

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 …

Analyzing Global Nonprofit Data Accessibility: Preliminary Findings From A Cross-National Comparative Study (Hindi Version), Angie Holzer

Journal of Nonprofit Innovation

Abstract (अमूर्त)

यह लेख दुनिया भर के सभी देशों में गैर-लाभकारी रजिस्ट्री सिस्टम की पहुंच, संरचना और पारदर्शिता की जांच करने वाले एक वैश्विक, क्रॉस-नेशनल अध्ययन से प्रारंभिक निष्कर्ष प्रस्तुत करता है। यह निर्धारित करने के अलावा कि क्या प्रत्येक देश में एक ऑनलाइन राष्ट्रीय गैर-लाभकारी डेटाबेस मौजूद है, अध्ययन मूल्यांकन करता है कि इन प्रणालियों को कौन संचालित करता है - सरकारी प्राधिकरण या नागरिक समाज संगठन - और उन मामलों की पहचान करता है जिनमें कई रजिस्ट्रियां बनाए रखी जाती हैं। विश्लेषण में राष्ट्रीय संदर्भ संकेतक भी शामिल हैं - जैसे कि जनसंख्या, मानवाधिकार रेटिंग, इंटरनेट का उपयोग …

Analyse Der Globalen Zugänglichkeit Von Nonprofit-Daten: Vorläufige Ergebnisse Einer Länderübergreifenden Vergleichsstudie, Angie Holzer

Journal of Nonprofit Innovation

Dieser Artikel präsentiert vorläufige Ergebnisse einer globalen, länderübergreifenden Studie zur Untersuchung der Zugänglichkeit, Struktur und Transparenz von Nonprofit-Registersystemen in allen Ländern weltweit. Neben der Erhebung, ob in den einzelnen Ländern eine nationale Online-Datenbank für Nonprofit-Organisationen existiert, analysiert die Studie, wer diese Systeme betreibt – staatliche Stellen oder zivilgesellschaftliche Organisationen – und identifiziert Fälle, in denen mehrere Register parallel geführt werden. Die Analyse berücksichtigt zudem nationale Kontextindikatoren wie Bevölkerungsgröße, Menschenrechtsbewertungen, Internetzugang und Governance-Strukturen; diese Variablen werden in diesem vorläufigen Beitrag jedoch noch nicht vertieft ausgewertet.

Darüber hinaus variieren die Anforderungen an die Registrierung von Nonprofit-Organisationen zwischen den Ländern erheblich, wobei viele …

Replanteando Wash: Vías Innovadoras Para Abordar El Agua, La Salud Y La Pobreza, Erica L. Jensen, Emma Indart, Faith Manchester, Sebastian Dorantes, Isabelle Stoddard

Journal of Nonprofit Innovation

El acceso al agua potable y a un saneamiento adecuado (WASH) es un tema fundamental para la salud global y la dignidad humana, pero millones de personas aún carecen de estos servicios esenciales (National Geographic Society, 2025). En 2024, UNICEF estimó que aproximadamente tres cuartas partes de la población mundial tienen acceso a servicios de agua potable "gestionados de forma segura", dejando a unas 2,100 millones de personas sin agua potable confiable(UNICEF, 2025). La cobertura de saneamiento está aún más rezagada, ya que aproximadamente 3,400 millones de personas carecen de servicios de saneamiento gestionados de forma segura y 1,700 millones …

Nonprofit Spotlight: Humanculture, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.

Access To Water And Sanitation - Joni Full Issue December 2025, Erica Jensen, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

The 1973 Detroit Teachers' Strike And Its Long-Term Effects On Labor Negotiations, Jacob Staten

Rushton Journal of Undergraduate Humanities Research

This paper examines the efforts made by Detroit educators in 1973 to secure better wages and smaller class sizes as well as Board of Education decision-making processes in response to budget cuts imposed by the city. Further, this research traces concurrent socio-economic issues that were morphing into political issues, helping define not only the labor struggles of teachers but also reflecting struggles felt by citizens in Detroit and other U.S. industrial cities. This study aims to contribute to research on how local budgets and federal policy have impacted and continue to impact public education nationwide to the present day.

The Impact Of Strategic Social Media Guidelines In Healthcare Communication, Margaret Marie Milka Kouassi

2025 Fall Honors Capstones Projects - Archive

This capstone project examines how hospitals can strengthen social media engagement through a structured, research-informed communication guideline. Phase One analyzed randomized hospital social media activity. and found that low engagement was often linked to unclear target audiences, inconsistent messaging, limited planning, and a lack of measurable goals. These results suggested that the issue was not whether hospitals used social media, but how strategically they used it. Phase Two built on these findings by developing and testing a Healthcare Strategic Social Media Guideline. Using applied quantitative design, the study employed two online surveys, administered before and after a two-month implementation period, …

Exploring Themes In Leadership Transition At A Rural Nonprofit Community Theatre: An Accidental Research Project, Elise Lael Kieffer

Journal of Nonprofit Innovation

Leadership transitions in nonprofit organizations present both challenges and opportunities, particularly in rural community-based theatres where organizational identity is often deeply connected to individual leaders. This study employs narrative inquiry, guided by the lens of Feminist Pragmatism, to explore leadership change at Playhouse in the Park, a long-standing rural community theatre in Murray, Kentucky. Through interviews, reflections, and observations, the study identifies five emergent themes shaping directors’ experiences: expectations, programming content, personality, relational expectations, and the balance between cautiousness and freedom. Findings suggest that the tensions inherent in rural nonprofit leadership transitions—rather than serving as obstacles—function as necessary forces that …

Innovative Philanthropy And Community-Based Approaches: Bridging Access To Sustainable Solutions In Low-Infrastructure Settings, Stephanie Zabriskie

Journal of Nonprofit Innovation

Nonprofits operating in remote or low-infrastructure environments often encounter structural barriers that undermine social impact, especially for women and girls. These barriers are frequently attributed to funding shortages or lack of innovation. However, evidence from practice suggests that many social problems in these contexts persist not because solutions do not exist, but because they do not reach the communities who need them. This thought paper examines the role of nonprofit organizations as bridging agents that connect existing solutions to underserved communities, using women’s health access in East Africa as a case example. The analysis highlights the limitations of episodic philanthropic …

Rethinking Wash: Innovative Pathways To Address Water, Health, And Poverty, Erica L. Jensen, Emma Indart, Faith Manchester, Sebastian Dorantes, Isabelle Stoddard

Journal of Nonprofit Innovation

No abstract provided.

Analyzing Global Nonprofit Accessibility: Preliminary Findings From A Cross-National Comparative Study, Angie Holzer

Journal of Nonprofit Innovation

This article presents preliminary findings from a global, cross-national study examining the accessibility, structure, and transparency of nonprofit registry systems across all countries worldwide. In addition to determining whether an online national nonprofit database exists in each country, the study evaluates who operates these systems—government authorities or civil society organizations—and identifies cases in which multiple registries are maintained. The analysis also incorporates national context indicators—such as population, human rights ratings, internet access, and governance—but these variables are not analyzed in this preliminary article. Registration requirements also vary substantially across countries, with many systems requiring only minimal documentation and limited verification. …

Academic Summaries: Global Access To Water And Sanitation, Erica Jensen

Journal of Nonprofit Innovation

No abstract provided.