Business Commons^™

Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song

Asia Marketing Journal

The use of AI in generating ads offers benefits for NPOs, such as enhanced cost efficiency and personalized content. However, consumers often exhibit algorithm aversion when AI performs subjective tasks, like ad creation. According to mind perception theory, AI is seen as high in agency but low in experience. Given this, we hypothesized that including future predictions in AI-generated ads would mitigate this aversion. Across four studies, we found that AI-generated donation ads were generally perceived as less credible and elicited lower donation intentions than human-created ones. Crucially, when future predictions were included, the credibility and donation gap between AI …

From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu

Asia Marketing Journal

Based on social exchange theory, this study investigates how interactions between influencers and followers during live streaming impact impulse buying behaviour. It explores how perceived influencer traits, namely authenticity, expertise, attractiveness, and homophily, influence trust, emotional attachment, and para-social interaction, which in turn drive impulsive purchases. Using PLS-SEM technique, a survey of 303 Chinese TikTok users reveals that emotional factors, particularly para-social interaction and attachment, have a stronger effect on impulse buying than trust. Authenticity and homophily emerge as essential in fostering emotional engagement, emphasising the importance of relatability over authority. The findings suggest that successful influencer marketing in live …

Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski

HCA Healthcare Journal of Medicine

Physicians and educators tend to be more versed in recognizing disease patterns and medical problems than in identifying malfunctioning patterns in the psychological aspects of their mentees and work environments. Just as hypertension and diabetes are the common soil for many acute medical problems, agency problems and organizational silos can lead to many acute managerial problems in graduate medical education (GME) settings.

Data show that most workers are lonely at work, which leads to negative emotions and undermines performance. Organizational problems seem to stem from an individual’s inability to align one’s motivation with the organization’s shared value. This can cause …

On- And Off-Field Impacts Of Foreign Players On Peruvian Liga 1 Football Teams, Juan Victor Aranibar, Claudio Rocha

Global Sport Business Journal

Despite the growing globalisation of football, little research has examined how foreign players create competitive advantage in non-traditional leagues. Using the Resource-Based View (RBV), this study explores the on- and off-field impact of foreign players in Peruvian Liga 1 clubs. Semi-structured interviews with 12 sporting directors, commercial managers, scouts, and coaches were analysed thematically, revealing five themes: physical characteristics, leadership and mental strength, cultural barriers, competitive salaries, and commercial blindness. Findings suggest that although foreign players provide valuable physical and psychological attributes, these are rarely sufficient to create sustained competitive advantage. More notably, clubs fail to capitalize on foreign players' …

Optimize Optical Properties Of Cdte Solar Cell For Pv Applications, Mabrouk Hassan Arhoma

BAU Journal - Science and Technology

In order to to develop thin film heterojunction solar cells, CdTe is one of the most promising absorber materials cells. Electrodeposition CdTe materials solar cell are being focused by Several key researchers. This is due to its direct energy band gap and its high absorption coefficient and the best efficiency obtained for a small-area. In this work CdTe films were electrochemically deposited from aqueous solutions. Different preparative parameters such as growth voltage and heat treatment conditions were optimized. The CdTe layers were deposited at 655, 665, 675, 685 and 695 mV vs SCE. Material characterization were carried out using optical …

Analisis Implementasi Clinical Pathway Terhadap Length Of Stay (Los) Dan Biaya Perawatan Pasien Anak Dengan Demam Berdarah Dengue (Dbd) Di Rsi Nu Demak, Akhmad Safi’I, Muhammad Zulfikar Asumta, Abdul Aziz

Jurnal Ekonomi Kesehatan Indonesia

Clinical pathway (CP) is a quality and cost control instrument in hospitals designed to ensure service standardization, efficiency of Length of Stay (LOS), and control of healthcare costs. Dengue Haemorrhagic Fever (DHF) in children is an infectious disease that often requires hospitalization, with considerable variation in LOS and treatment costs. This study aimed to assess the effectiveness of CP implementation on LOS and cost of care among pediatric DHF patients at Rumah Sakit Islam Nahdlatul Ulama (RSI NU) Demak. This research applied a quantitative approach using a retrospective descriptive-analytic design. Data were obtained from medical records of 34 pediatric DHF …

Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …

Competitividad Empresarial. Factores Y Variables Para Su Gestión En El Sector Turístico., Wilson Ricardo Pinillos Castillo, Odair Triana Calderón, Benjamín Andrés Manjarrés Zárate, Milena Santiago Escobar, Diego Hernán Valbuena Montoya

Ciencias Administrativas, Económicas y Contables

Competitividad empresarial. Factores y variables para su gestión en el sector turístico es un texto derivado de la investigación Análisis de los factores que inciden en la competitividad de las Mipymes del sector turístico de la provincia del Gualivá. En el libro se hace una descripción del mercado del turismo —abarcando la actividad económica y una recopilación del sector en Colombia—, en referencia a los factores que intervienen en la competitividad empresarial. Se plantea cómo funciona la gestión empresarial, cómo las organizaciones y las herramientas se utilizan en pro de la competitividad, se da a conocer la gestión del servicio …

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …

Regulatory Immunity As A Driver Of Strategic Superiority: Evidence From Team Mart Supervisors In Erbil, Iraq, Rana Nisan Yousuf, Asreen Ramzi Hasan, Mariwan Gharib Muhammad, Kosret M. Ebabekir

Journal of Economics and Administrative Sciences

This study aims to investigate the role of regulatory immunity in enhancing strategic superiority from the perspective of supervisors working at the Team Mart Chain in Erbil, Iraq. Understand the notion of regulatory immunity by demonstrating the relationship and influence of the independent variable and its dimensions (organizational learning, memory, and DNA) in strategic superiority. To address the research problem, the following question was examined: to what extent does regulatory immunity contribute to strengthening strategic superiority? However, to acquire empirical data, the researchers created their own survey questionnaire. Empirical data were evaluated using a variety of statistical methods to test …

Impact Of The Sustainability Indicators On Agricultural Output In Iraq For The Period (1990–2024), Noor S. Mohammed, Basim H. Al-Badri

Journal of Economics and Administrative Sciences

This study uses an econometric approach to examine how sustainability indicators affect agricultural output in Iraq. Water sustainability, food security sustainability, the agricultural labor force, and virtual water imports are independent variables, and agricultural output is the dependent variable. The analysis uses annual data from 1990 to 2024. The Autoregressive Distributed Lag (ARDL) model is applied to analyze both short- and long-run relationships. Specifically, the results confirm the existence of a long-run equilibrium relationship between sustainability indicators and agricultural output. In the long run, water sustainability positively affects agricultural output, indicating a direct, expected relationship. Furthermore, food security sustainability has …

Nonparametric Control Charts Estimation Using Hybrid Cyber-Intelligence Algorithms For Stock Market Monitoring, Mariam Jumaah Mousa, Munaf Yousif Hmood

Journal of Economics and Administrative Sciences

This paper introduces a novel nonparametric hybrid cyber-intelligence-based statistical process control and anomaly detection framework in time series data. It is developed to overcome the shortcomings of the classical control schemes in dealing with complex, abnormal, and noisy input data, especially when it is autocorrelated. The proposed methodology combines three technical pillars: First, it utilizes a bidirectional long-short-term memory architecture (Bi-LSTM) to capture long-term time dependency and learn nonlinear patterns, leaving only true deviations as residuals that remove trends and noises from the market. Second, it adopts the Golden Eagle Optimizer (GEO) algorithm for optimal parameter selection. This intelligent algorithm …

Effect Of Earnings Ratio And Capital Structure On Share Price: The Moderating Role Of Free Cash Flow In The Industrial Sector, Shakhawan Saeed Sangawi, Chnar Abdullah Rashid, Kaiwan Hasan Salih

Journal of Economics and Administrative Sciences

The objective of this paper is to investigate the effect of the earnings ratio and capital structure on share price, with special focus on the moderating role of free cash flow (FCF) in the manufacturing sector listed on the Iraqi Stock Exchange (ISX) for the period 2016 to 2023. Using a quantitative research method, the study draws data from audited financial statements, including the income statement, balance sheet, and cash flow statement, and analyzes 10 manufacturing companies over eight years. The analysis employs a regression model, descriptive statistics, correlation analysis, ANOVA, and tests of cross-sectional dependence and non-stationarity to ensure …

Barley Virtual Water Determinants In Iraq: An Econometric Analysis Study For The Period (1990–2023), Muna Jabbar Rahim, Basim H. Al-Badri

Journal of Economics and Administrative Sciences

The paper aims to analyze the determinants of virtual water use for barley crops in Iraq over the period (1990–2023), in light of increasing water challenges and declining inflows of the Tigris and Euphrates Rivers. The research adopts a descriptive and econometric analytical approach, employing the Autoregressive Distributed Lag (ARDL) model to examine the relationship between imported virtual water quantity (VW) as the dependent variable and a set of independent variables, including agricultural GDP, blue water, the water self-sufficiency ratio, and the degree of agricultural trade openness. The results of the Bounds Test indicate the existence of a long-run equilibrium …

The Role Of The Carbon Footprint In Assessing Environmental Performance In Economic Units: A Case Study Of The Kufa Cement Plant, Muna Mohammed Murad, Bahaa Hussein Mohammed

Journal of Economics and Administrative Sciences

This paper aims to assess the environmental performance of the industrial sector, using the Kufa Cement Plant as a case study due to the tangible environmental impacts of this activity in the areas of gaseous and dust emissions, energy consumption, and waste management. It emphasizes the importance of adopting systematic assessment tools that align with sustainability frameworks and local and international regulations. This research employs a descriptive-analytical methodology, based on the theoretical framework for environmental performance assessment and the principles of environmental management, utilizing performance indicators derived from the international standard ISO 14031 to analyze the plant's operational and environmental …

The Impact Of Technological Empowerment On The Strategic Readiness Of Private Universities: The Mediating Role Of Digital Transformation, Rami Fouad Ahmed Al-Sheikhli, Mustafa Mahmoud Al-Somaidaee

Journal of Economics and Administrative Sciences

In the context of the Fourth Industrial Revolution, technological empowerment has become a strategic and existential necessity for organizations striving for growth and continued competitiveness, particularly private universities, which face significant challenges in comprehensive digital transformation. Literature reveals the absence of an integrated model linking the three research variables (technological empowerment, strategic readiness, and digital transformation). This paper aimed to examine the mediating role of digital transformation in the impact of technological empowerment on strategic readiness in Iraqi private universities. The study has employed a descriptive analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was …

The Impact Of Strategic Intelligence On Organizational Conflict Management Patterns: An Analytical Study At The University Of Mosul, Shuaib Ahmed Aziz Al-Mawla, Kalthoom Hameed Ramadan Al-Hilali

Journal of Economics and Administrative Sciences

This paper aims to analyze the relationship and influence between strategic intelligence and its dimensions (foresight, systems thinking, future vision, and motivation) and organizational conflict management (Avoidance, Collaboration, Settlement, Competition, and Waiver) at the University of Mosul. The research problem arose from variation in organizational conflict management across the university's colleges and the scarcity of studies examining the relationship between these two variables. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population comprised administrative and academic leaders from several colleges within the University of Mosul. One hundred and forty questionnaires were …

Pengaruh Environmental Score Terhadap Kinerja Keuangan Bank Di Enam Negara Asean Pada Tahun 2020-2023, Nadira Meuthia Jefri, Mona Ridho Sidjabat

Jurnal Manajemen dan Usahawan Indonesia

This study aims to examine the effect the financial performance of banks in six ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam) during the period 2020–2023. The Environmental Score measures a company's environmental performance through three main sub-pillars: Emissions, Resource Use, and Innovation. Panel data from 31 banks were analysed using panel regression with robust standard errors, and endogeneity was tested using Two-Stage Least Squares (2SLS). The results show that the Environmental Score has a positive and significant effect on ROA, ROE, Tobin’s Q, and Market Capitalization, but no significant effect on NIM. The Resource Use Score sub-pillar …

Analisis Pengaruh Artificial Intelligence Terhadap Efisiensi Pengambilan Keputusan Dan Implikasinya Pada Manajemen Sumber Daya Manusia Di Indonesia: Studi Literatur Sistematis, Andi Wulan, Agung Wirabrata, Dwija Ardya Pradipta

Jurnal Manajemen dan Usahawan Indonesia

Artificial Intelligence (AI) is reshaping organizational decision-making and Human Resource Management (HRM), yet empirical insights remain fragmented. This study examines the effect of AI adoption on decision-making efficiency and its implications for HRM through a Systematic Literature Review (SLR) guided by PRISMA 2020. The dataset exclusively comprises scholarly articles uploaded by the researcher. The identification stage yielded 87 records, reduced to 72 after duplicate removal; screening produced 34 articles for full-text assessment, and 15 studies met the inclusion criteria. These 15 articles were analyzed using thematic synthesis to map recurring patterns and conceptual linkages. The findings indicate that AI significantly …

Analisis Kesesuaian Prinsip Syariah Pada Mekanisme Buy Now, Pay Later (Shopee Paylater), Berliana Rizkia

Jurnal Manajemen dan Usahawan Indonesia

The development of financial technology in Indonesia has brought various innovations in payment systems, one of which is the Buy Now, Pay Later (BNPL ) service offered by Shopee through the Shopee PayLater feature. This service allows consumers to purchase goods online with deferred payment. However, this mechanism raises questions about its compatibility with sharia principles, considering Indonesia has the world's largest Muslim population. This research aims to analyze the Shopee PayLater mechanism and assess its compliance with Islamic economic principles, particularly regarding the prohibition of riba , gharar, and maysir. The method used is qualitative research with a descriptive-analytical …

Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia

Jurnal Manajemen dan Usahawan Indonesia

The global modest fashion industry continues to grow rapidly as Muslim consumers demand objectively verifiable halal integrity assurance. The complexity of the fashion supply chain, which is long, fragmented, and involves risky auxiliary materials such as dyes, glues, and threads, opens up opportunities for contamination and halal-washing, making digital traceability a strategic prerequisite for sharia compliance. This study aims to synthesize a digital traceability readiness model based on evidence-based assurance. The method used is a Thematic Literature Review (TLR) with a thematic synthesis approach. This study formulates a Three-Level Readiness Taxonomy that maps the evolution of halal assurance from a …

Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …

Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb

Jurnal Akuntansi dan Keuangan Indonesia

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …

Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …

Translanguaging Practices And Speaking Anxiety Among Saudi Efl University Students, Hatim Abdulhadi Masoudi

University of Tabuk Journal for Humanities and Social Sciences

Foreign language learning anxiety remains a critical affective variable influencing learners’ performance in English as a foreign language (EFL) classrooms. This study examined the association between translanguaging as a pedagogical strategy and foreign language anxiety among Saudi university students. Adopting a quantitative descriptive-correlational design, data were collected from 200 undergraduate EFL students using a structured questionnaire. While the study design allowed for correlational analysis, the individual participant data required to compute a correlation coefficient between the primary constructs was not provided in the report. Descriptive analyses showed that students who reported greater exposure to translanguaging-based instruction also reported lower anxiety …

Enhancing Personal Quality Among Department Heads At Shaqra University: A Proposed Model, Hassan Bin Abdulaziz Al-Dawood

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to examine the extent to which heads of departments at Shaqra University apply personal quality standards from the perspective of faculty members, and to develop a proposed model for enhancing personal quality, The study employed the descriptive survey methodology, using a questionnaire as the primary data collection instrument, The questionnaire was administered to a sample of 400 faculty members at Shaqra University. The findings indicated that the overall level of application of personal quality dimensions by heads of departments was moderate, with an overall mean score of 2.93 out of 4.00, The dimension of interpersonal relationships ranked …

Inclusive Leadership And Its Impact On Employee Engagement And Creativity Among University Employees: The Mediating Role Of Organizational Diversity Climate, Amal Abdulmajeed Qassim

University of Tabuk Journal for Humanities and Social Sciences

In this study, Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to examine the relationships among employee engagement, inclusive management, creativity, and organizational diversity climate in a Saudi university (University of Tabuk). Based on Social Exchange Theory (SET) and Leader-Member Exchange (LMX) theory, the research offers empirical evidence that inclusive leadership enhances the organisational diversity climate, thereby raising employee engagement and creativity. The organisational diversity climate is a vital mediating variable that underscores the importance of translating leadership decisions into beneficial outcomes for employees. Using data from the university employees (N = 150), PLS-SEM results indicate that inclusive leadership …

The Role Of Management Information Systems In Enhancing The Effectiveness Of Instructional Design For E-Learning Courses In Higher Education Institutions: A Sequential Analytical Mixed-Methods Study, Dareen Mubarak Alsulami, Esam Mohammed Aloufi

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to analyze the role of management information systems (MIS) in enhancing the effectiveness of instructional design for e-courses. It employed a model linking data integration, system quality, information and service, analytics, and governance to the instructional design phases (analysis, design, development, implementation, and evaluation). The study also considered decision-making quality as a mediating variable and digital readiness, data-driven decision-making culture, governance, and privacy as moderating factors. A mixed-methods design was used: a questionnaire to measure MIS effectiveness, design effectiveness, and decision quality; interviews and course content analysis; and PLS-SEM modeling. The results showed a positive relationship between …

The Role Of Distance Learning Technologies In Supporting University Education For Female Students: A Qualitative Case Study In The Context Of Saudi Vision 2030, Majd Ibrahim Alomar

University of Tabuk Journal for Humanities and Social Sciences

This exploratory case study examines the role of distance-learning technologies in shaping instructional practices within gender-separated higher education in Saudi Arabia, a context seldom explored in the global literature on educational technology. Drawing on Sociocultural Theory, the study analyzes how Internet- and Ethernet-based videoconferencing platforms facilitate access, interaction, and engagement for female students taught remotely by male professors, a practice rooted in cultural norms of gender separation. Data were gathered through semi-structured interviews with students, faculty, and administrative staff, classroom observations, and review of institutional documents. The data were analyzed using direct interpretation and categorical aggregation. The findings show that …