International Journal of Professional Business Review <p align="justify"><strong>International Journal of Professional Business Review </strong>aims to publish original research in order to contribute to the promotion and dissemination of key issues in professional business and related areas. The JPB Review is published by Open Access Publications LLC. and also it is supported by <strong>Management Institute</strong> (Warsaw University of Life Sciences, Poland). The <strong>JPB Review</strong>'s content aspires to be relevant and interesting to a wide readership, which adds to the understanding and discussion of professional business and academia worldwide. To be published in the <strong>JPB Review</strong>, authors must adhere to high standards of research and contribute to theory and/or practice in related areas, regardless of whether the level of analysis is the organization, region or country.</p> <p align="justify">The <strong>JPB Review</strong> challenges potential authors to produce high quality distinguished research, well grounded in theory and with high methodological rigor. The demonstration of an effective conceptual contribution will be considered in the journal's editorial process.</p> <p align="justify">To submit your paper (<strong>English, Portuguese and Spanish language</strong>), please visit the online submission page (login and download template). All articles are subject to a double-blind review process. <strong>JPB Review Journal</strong> require a Contributer ID (see <strong><a href="" target="_blank" rel="noopener">ORCID and Redalyc ID</a></strong>) for all authors. 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The author will need a registered ORCID in order to submit a manuscript or review a proof in this journal.</p> <p align="justify">This journal <span style="text-decoration: underline;"><strong>is indexing and abstracting in:</strong></span> SCOPUS (ELSEVIER), REDALYC (MEXICO), ) Directory of Open Access Journals (DOAJ), Latindex, Ebsco Host Publishing, Cengage Gale Learning, PKP Index, Google Scholar and OpenAire (See Indexing &amp; Abstracting page).</p> <p align="justify">In the drive to succeed in its mission, in addition to the traditional editorial, the journal offers:</p> <p>• Editorial Comments</p> <p>• Articles</p> <p>• Perspectives</p> Open Access Publications Ltda. en-US International Journal of Professional Business Review 2525-3654 <p>Authors who publish in this journal agree to the following terms: the author(s) authorize(s) the publication of the text in the journal;</p><p>The author(s) ensure(s) that the contribution is original and unpublished and that it is not in the process of evaluation by another journal;</p><p>The journal is not responsible for the views, ideas and concepts presented in articles, and these are the sole responsibility of the author(s);</p><p>The publishers reserve the right to make textual adjustments and adapt texts to meet with publication standards.</p><p>Authors retain copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Atribuição NãoComercial 4.0 (, which allows the work to be shared with recognized authorship and initial publication in this journal.</p><p>Authors are allowed to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.</p><p>Authors are allowed and are encouraged to publish and distribute their work online (e.g. in institutional repositories or on a personal web page) at any point before or during the editorial process, as this can generate positive effects, as well as increase the impact and citations of the published work (see the effect of Free Access) at <a href=""></a></p> Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> This study examines the relationship between the accounting information quality, tax avoidance, and political connection in all Jordanian companies listed on Amman Stock Exchange. The current study also investigates the moderating effect of political connections on accounting information quality and company performance relationships. Further, the study examines the moderating effect of political connection on tax avoidance and company performance relationship.</p> <p> </p> <p><strong>Theoretical framework:</strong> Political connections, tax avoidance, and the quality of accounting information affect a company's performance. According to the agency theory, reliable accounting information improves business performance and resources’ allocation efficiency by reducing information asymmetry. Additionally, the adverse effects of politics on companies are mitigated by accounting information quality. As a result, the cash flow is allocated effectively, improving the business's overall performance.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> The study uses the ordinary least squares (OLS) and applied moderated multiple regression (MMR). The sample data of this study includes 2266 company-years observations over the period 2008-2018 for all Jordanian companies listed on Amman Stock Exchange. The study compares accounting and market-based measurements of companies' performance (ROE, Tobin's Q).</p> <p> </p> <p><strong>Findings:</strong> The study reveals consistent results among the measure. The results support the agency theory and found that accounting information quality reduces information asymmetry and positively affects companies' performance. Also, tax avoidance helps the companies to have more cash, and the results indicate a significant positive effect on companies' performance. In addition, the results support the agency theory argument and found that politics increase agency costs and negatively affect companies' performance. However, further analysis found that political connections sustain the positive effect of accounting information quality, which is a robust governance mechanism in Jordanian listed companies. Finally, the results found that tax avoidance with more political connections harms companies' performance.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> This study helps policymakers increase the governance mechanisms function in Jordanian listed companies. Also, the higher political relationship with the companies could be affected negatively on the Jordanian companies' achievement.</p> <p> </p> <p><strong>Originality/value:</strong> The findings suggest several consequences for the fields of accounting and corporate governance. Additionally, the Middle East nations, including the Jordanian market, have had numerous economic difficulties that this study aids in resolving. For example, antagonistic political ties, information asymmetry, and insufficient allocation of financial resources.</p> </td> </tr> </tbody> </table> Ahnaf Ali Alsmady Copyright (c) 2022 ahnaf alsmady 2022-12-28 2022-12-28 8 1 e0622 e0622 10.26668/businessreview/2023.v8i1.622 Asian Port Performance Dimensions and Analyses: a Systematic Literature Review <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The &nbsp;aim&nbsp; of&nbsp; the&nbsp; study&nbsp; was&nbsp; to&nbsp; analyze&nbsp; the&nbsp; performance dimensions and performance analysis techniques applied in studies of Asian port performance</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical framework: </strong>The lack of literature in the context of port performance dimensions in Asian was&nbsp; the&nbsp; theoretical&nbsp; basis&nbsp; of&nbsp; the study. A related study on Asian port performance was analysed and listed in the study based on thematic approach.</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/methodology/approach</strong>: The PRISMA Statement (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) was used to guide this research, based on the databases of the two most prominent sources of articles which is Web of Science and Scopus.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>This review identified four main categories surrounding the dimensions of port performance, those being operational dimensions, dimensions surrounding customers’ perspectives, logistical dimensions, and organizational dimensions. Furthermore, the following three performance analysis approaches were identified as being preferred by researchers of the Asian region: efficiency, productivity, and competitiveness.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research, Practical &amp; Social implications:</strong> The current findings of this research have shown that most studies on Asian ports focus on their efficiency and competitiveness rather than their productivity. A productivity survey might give a better overview of port performance as it concerns the actual output of the ports.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/value: </strong>The systematic literature review (SLR) approach were hardly found in study of port performance. At the same time, the PRISMA method were applied to synthesized previous studies on port performance in Asian is another niche of the study.</p> </td> </tr> </tbody> </table> Rudy Eruwan Jamain Roza Hazli Zakaria NurulHuda Mohd Satar Copyright (c) 2022 Rudy Eruwan Jamain, Roza Hazli Zakaria, NurulHuda Mohd Satar 2022-12-29 2022-12-29 8 1 e01165 e01165 10.26668/businessreview/2023.v8i1.1165 Corporate Social Responsibility and Financial Control <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of the study was to determine the relationship between CSR and financial control; to achieve this, references were taken from different authors reviewing the state of the art with the purpose of an exhaustive understanding of the subject.</p> <p><strong> </strong></p> <p><strong>Methodology: </strong>The research was based on a quantitative approach, non-experimental, cross-sectional design and a sample of 60 private educational institutions. Data were collected through two instruments that counted with reliability and validity: the CSR instrument obtained a reliability of 0.824 and the financial control, a 0.821.</p> <p><strong> </strong></p> <p><strong>Conclusions: </strong>As a result, it was found that 96.7% of the promoters showed high social responsibility and financial control of the institutions in their charge. Likewise, a Spearman's Rho of 0.769 was obtained with a p= 0.000. It is concluded that there is a direct, significant and positive relationship between CSR and financial control; therefore, it was determined that educational institutions, under the supervision of the Local Educational Management Unit, improve their financial control.</p> <p><strong> </strong></p> <p><strong>Implications of the Research: </strong>The world is focused on how companies practice corporate social responsibility (CSR) due to the fact that economic activities, which each company exercises, affect society and the environment. </p> </td> </tr> </tbody> </table> Héctor Raúl Santa María Relaiza Luis Alberto Lira Núñez María Milagros Sánchez Temple Percy Samuel Yabar Miranda Irma Esperanza Aybar Bellido Copyright (c) 2022 Héctor Raúl Santa María Relaiza, Luis Alberto Lira Núñez, María Milagros Sánchez Temple, Percy Samuel Yabar Miranda, Irma Esperanza Aybar Bellido 2022-12-29 2022-12-29 8 1 e936 e936 10.26668/businessreview/2023.v8i1.936 A Review of Malay Assimilations in Penang <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of research study was to review the chronology of Malay assimilations based on early scholars of Kajai (1935), Nagaraj (1974) and Hirschman (1987).</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical framework: </strong>Recent literature has reported that since 1786, Francis Light was glorified as the founder of Penang (Mohamed, et al. 2006). Light was not the founder of Penang. He was a developer of Penang, at best (FMT, 2021). Hence, it is vital to understand who the Malays are, based on early scholars of Kajai (1935), Nagaraj (1974) and Hirschman (1987).</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/methodology/approach:</strong> I reviewed the chronology of Malay assimilations based on early scholars of Kajai (1935), Nagaraj (1974) and Hirschman (1987). The review explores how multi-ethnic Muslim groups have evolved and been classified as Malays.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>The findings showed that there are four typologies of takrif Melayu (definition of Malay) according to Kajai (1935), Nagata (1974), Hirschman (1987) and the Federal Constitution of Malaysia (1963).</p> <p><strong>&nbsp;</strong></p> <p><strong>Research, Practical &amp; Social implications:</strong> I suggest future research to particularly focus on the contributions of each multi-ethnic Muslim community in Penang.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/value: </strong>The findings showed that very a few articles about the definition of multi-ethnic Muslim community were published, and this is where the research comes in – to fill up the gap.</p> </td> </tr> </tbody> </table> Dina Miza Suhaimi Copyright (c) 2022 Dina Miza Suhaimi 2022-12-29 2022-12-29 8 1 e01166 e01166 10.26668/businessreview/2023.v8i1.1166 Cultural Promotions of the George Town Festival From 2010-2020 in Regard to the Multi-Ethnic Muslim Community in Unesco Gtwhs Penang, Malaysia <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of this research was to explore the patterns of the George Town Festival’s cultural promotions regarding the multi-ethnic communities at the UNESCO George Town World Heritage Site, Penang.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical framework: </strong>There has been much debate regarding the lack of local participation in the George Town Festival, in particular that the Muslim community is not properly represented and representation of the GTF has become ‘too Chinese’. Hence, it is vital to explore the cultural promotions of the George Town Festival vis-à-vis multi-ethnic communities at the UNESCO George Town, Penang.</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/methodology/approach: </strong>I analysed the cultural promotions of the GTF, based on GTF e-booklets from 2010 to 2020.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>The findings showed that the cultural promotions of the GTF from 2010-2020 are more beneficial to the Chinese community, whereas the Muslim community in Penang is underrepresented.</p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong></p> <p><strong>Research, Practical &amp; Social implications:</strong> I suggest future research to continuously analyse the cultural promotions of GTF and other cultural events and festivals vis-à-vis multi-ethnic communities in UNESCO George Town World Heritage Site.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/value: </strong>The findings showed that very a few articles exclusively focused on the cultural promotions of GTF vis-à-vis multi-ethnic communities in UNESCO Penang. It is therefore crucial to conduct this research in order to fill the prevailing gaps in the literature.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> </td> </tr> </tbody> </table> Dina Miza Suhaimi Copyright (c) 2022 Dina Miza Suhaimi 2022-12-29 2022-12-29 8 1 e01167 e01167 10.26668/businessreview/2023.v8i1.1167 Achievements and Challenges of the Regulatory Compliance Program in a Large Philanthropical Hospital Institution <table> <tbody> <tr> <td> <p><strong>Objective: </strong>The objective of this work was to do a self-assessment of the Regulatory Compliance (RC) program of Santa Casa de Belo Horizonte Group (SCBH) using the methodology validated nationally by the Comptroller General of the Union (CGU) for detailing the achievements and challenges in six primary areas of RC.</p> <p>&nbsp;</p> <p><strong>Theoretical framework:</strong> The RC program was established at the end of 2018 in the SCBH to ensure the compliance and ethics of the processes performed by all people who participate or perform their professional activities in any of the units that make up the institution. Different methodologies for evaluating RC programs are available in the non-academic literature; to our knowledge, they have not been applied in a structured empirical way in philanthropical hospitals.</p> <p>&nbsp;</p> <p><strong>Design/methodology/approach:</strong> The present work used a methodology validated nationally by the CGU within an exploratory and documentary approach. SCBH's profile was evaluated by verifying the company's degree of exposure to compliance and integrity risks (acts of corruption or misconduct). Evidence documents demonstrating SCBH's performance in six significant themes were also evaluated. Finally, the achievements and challenges of the RC were discussed based on the SCBH performance in all estimated items.</p> <p>&nbsp;</p> <p><strong>Findings:</strong> The RC program was created in 2018 and is in a consolidated stage of maturity in the primary criteria evaluated by the CGU: a score greater than 70 points and at least 40% of the score in each area assessed.</p> <p>&nbsp;</p> <p><strong>Research, Practical &amp; Social implications:</strong> This research brings practical and managerial contributions. From a practical perspective, this work shows the consolidation of the RC area as a strategic part of the business environment, seeking coherence between thought, speech, and action. From a managerial perspective, this work confirms the importance of shared responsibility among the entire institution in building a culture of ethical and legal compliance.</p> <p>&nbsp;</p> <p><strong>Originality/value:</strong> This is the first RC self-assessment work carried out by a philanthropic institution. The healthcare market has driven the establishment of an RC area in Brazilian institutions. Regardless of regulation and external audit processes, healthcare institutions have sought to improve business relations and create a critical organizational mass.</p> </td> </tr> </tbody> </table> Evelyn Lopes da Silva Gabriela Cristina de Araújo Lima Cássia Rita Pereira da Veiga Copyright (c) 2022 Evelyn Lopes da Silva, Gabriela Cristina de Araújo Lima, Cássia Rita Pereira da Veiga 2023-01-09 2023-01-09 8 1 e01224 e01224 10.26668/businessreview/2022.v8i1.1224 Supplementary Health System in Brazil: Business Model Not Threatened by Socioeconomic Crisis <table> <tbody> <tr> <td> <p><strong>Objective: </strong>The performance of the supplementary health system (SSS) in Brazil depends on the country's ability to generate employment and income. Yet, on the other hand, even in the face of the economic crises that have hit Brazil in recent years and, more sharply, after the Covid-19 pandemic, the SSS ended 2021 with continuous growth in the number of beneficiaries. This perspective suggests possible causes to explain this contradiction while questioning the role of the State in providing a constitutional right for Brazilians.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical framework: </strong>Brazilian health system can be divided into three segments: a public segment financed by the State (Unified Health System, SUS), a private segment, and a supplementary health segment, the latter two with public and private funding. The Supplementary Health System (SSS) represents a highly regulated area.</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/methodology/approach: </strong>The methodology of this work followed the rigor and steps to develop a current perspective on supplementary health in Brazil. Insights from this perspective shed light on the subject of supplementary health by providing insight into existing issues, concepts and prevailing notions about health systems.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>The healthcare system in Brazil is complex and combines market elements of public and social interest in a single environment. In this way, the question remains whether business models geared to the base of the economic pyramid (BoP) community have focused exclusively on making a profit by “selling to the poor” or whether they have brought a valuable commitment to social development in the country.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>This question deserves attention due to the de-prioritization of health on the political agenda in an election year and the critical post-Covid-19 pandemic situation. Social policies in Brazil need to go beyond guaranteeing access to credit compensating for the lack of public provision, at the risk of mortgaging the SUS as a sign of modernity and progress.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/value: </strong>This perspective suggests possible causes to explain this contradiction while questioning the role of the State in providing a constitutional right for Brazilians.</p> </td> </tr> </tbody> </table> Cássia Rita Pereira da Veiga Claudimar Pereira da Veiga Zhaohui Su Copyright (c) 2022 Cássia Rita Pereira da Veiga, Claudimar Pereira da Veiga, Zhaohui Su 2023-01-09 2023-01-09 8 1 e01225 e01225 10.26668/businessreview/2023.v8i1.1225 Export of some key Agricultural products of Vietnam <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> The article is made to analyze the current situation of export activities of some key agricultural products of Vietnam, especially in the context of the world economy being heavily affected by the Covid-19 pandemic. Economies including Vietnam’s agricultural exports. Stemming from that practical requirement, the author proposes a number of solutions to overcome supply chain disruptions, to cope with the new context that creates momentum for the recovery and growth of Vietnam's agricultural economy by 2025.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>Research using the export approach of key agricultural products in a dynamic state, considering the impact of many factors, in which the influence of the Covid-19 pandemic is emphasized. disruption of supply chains from production to consumption of Vietnamese agricultural products. The study uses the research method to synthesize documents from reliable data and information sources of the economy such as MBS, CEIC, GSO of Vietnam, Ministry of Agriculture and Rural Development of Vietnam.</p> <p> </p> <p><strong>Findings:</strong> The research results achieved the following contents: theoretical overview of key agricultural exports, agricultural development in a new context. The article analyzes the current status of the role of agriculture and the export of key agricultural products in economic development in Vietnam; Impact of the Covid-19 epidemic on the production of key agricultural products of Vietnam; Impact of the Covid-19 pandemic on Vietnam's key agricultural exports. The article proposes some solutions to export Vietnam’s key agricultural products in the new context from the perspective of the state to actors in the value chain of Vietnam’s key agricultural exports in the new context until 2025.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> Research results are references for scholars interested in the field of agricultural economics, business and commerce; policy makers of agricultural economics in Vietnam. The Vietnamese government seeks and expands new markets in the direction of official channels to avoid price pressure. To do this, businesses need to pay attention to product quality, traceability, and packaging to comply with regulations and standards of key importing countries of Vietnam’s agricultural products by 2025.</p> <p> </p> <p><strong>Originality/value:</strong> On the basis of a theoretical overview of the export of key agricultural products, agricultural development in a new context. The author analyzes the current status of the role of agriculture and the export of key agricultural products in economic development in Vietnam; Impact of the Covid-19 epidemic on the production of key agricultural products of Vietnam; Impact of the Covid-19 pandemic on Vietnam’s key agricultural exports. On that basis, the author proposes some solutions to export Vietnam’s key agricultural products in the new context from the perspective of the state to actors in the value chain of Vietnam’s key agricultural exports.</p> </td> </tr> </tbody> </table> Pham Minh Dat Copyright (c) 2022 Tung Phuong 2023-01-11 2023-01-11 8 1 e0417 e0417 10.26668/businessreview/2023.v8i1.417 Job Resource and Job Performance Among Physicians in the Jordanian Health Sector: The mediating role of Job satisfaction <table> <tbody> <tr> <td> <p><strong>Purpose</strong>: &nbsp;Individuals, groups, and organizations are all affected by job performance.&nbsp; Many challenges face the organization such as job performance across the globe as well as in Jordan. The present study aims to investigate how job resources affect a hospital physician’s performance, as well as the role of job satisfaction in mediating these relationships.</p> <p><strong>Theoretical framework:</strong> The key idea behind this research will be the focus on job demands-resources theory (JD-R). However, a lack of studies that explore the JDR, and job performance in the Jordan context.</p> <p><strong>methodology:</strong> The information was gathered through a questionnaire of 346 physicians who work at Jordan's Ministry of Health. In this paper, structural equation modeling (SEM) was used to assess and evaluate the offered hypotheses.</p> <p><strong>Findings: </strong>The study found that five core elements of job resources (skill variety, task identity, performance feedback, autonomy, and job security) have a significant positive correlation with job satisfaction, while one core element (task significance) was insignificant. Furthermore, job resources were shown to have a significant indirect relationship with job performance, with job satisfaction acting as a mediator.</p> <p><strong>Research, Practical &amp; Social implications: </strong>The findings of this paper show that the JDR can accurately forecast physicians. The findings can be used as a foundation for future research in this field. The findings of the study will help the Jordanian government design policies to support and encourage physicians in the current work environment.</p> <p><strong>Originality: </strong>This paper is a ground-breaking effort to see if job demands resources may be used as a theoretical framework to predict physician performance.</p> </td> </tr> </tbody> </table> Samer Jibril Qaralleh Noor Fareen Abdul Rahim Christopher Richardson Copyright (c) 2022 Samer Qaralleh 2023-01-11 2023-01-11 8 1 e0378 e0378 10.26668/businessreview/2023.v8i1.378 The Impact of Auditor Integrity to Audit Quality: an Exploratory Studies from the Middle East <table> <tbody> <tr> <td> <p><strong>Background: </strong>The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about the auditor's integrity in performing their tasks, which undisputedly plays a significant role in determining the audit quality.</p> <p><strong>&nbsp;</strong></p> <p><strong>Purpose: </strong>This study aims to re-explore the concept of auditor integrity and understand its impact on audit quality.</p> <p><strong>&nbsp;</strong></p> <p><strong>Methodology:&nbsp; </strong>Qualitative study approach intended to redescribe auditor integrity from auditors' perspective in the Middle East, particularly in the Sultanate of Oman, using the Focus Group Discussion (FGD). This study chooses six auditors with vast experience and who hold a significant position in the audit firms.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>The study revealed that integrity is the critical determinant of audit quality and relates very much to reputation. In this profession, reputation is crucial, and integrity is the best way to uphold a reputation.</p> <p><strong>&nbsp;</strong></p> <p><strong>Social and Practical Implications:</strong> Reputation is the most valuable asset, and its loss may affect the profession's viability. From the FGD, the auditors are fully aware of the importance of integrity to uphold the profession's reputation and ease transactions with clients and the public.</p> </td> </tr> </tbody> </table> Abdullah Said Ahmed Hubais Mohd Rizuan Abdul Kadir Zaroug Osman Bilal Mohammad Nurul Alam Copyright (c) 2022 Abdullah Said Ahmed Hubais , Mohd Rizuan Abdul Kadir, Zaroug Osman Bilal, Mohammad Nurul Alam 2023-01-16 2023-01-16 8 1 e01254 e01254 10.26668/businessreview/2023.v8i1.1254 Tourism Development and Impacts of Local Livelihood Transition on The Highlands Of Mount Nona, Ambon Island <table> <tbody> <tr> <td> <p><strong>Purpose : </strong>Tourism development in rural areas is considered as a strategic step to lower the poverty level through new potentials in household livelihoods.This study aims to investigate the tourism development and the impacts of livelihood transition in the highlands of Mount Nona, Ambon Island.As a result, both the government and the land owner are not able to manage this local asset</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical Framework : </strong>Due to huge contributions in tourism to the regional income, it is need more focused and coordination between the governmnet and community. However mostly the area which had a plethora natural resources is the poorest area. It indicated that there are lack of the government contributions in developing tourism area and land owner issue. . To solve this issues, it is important to give an attention and explanation related to the natural resources management theory beside human resources. If the government can manage all with their policy and bureaucracy, it will be convenient&nbsp; to realize the development goals in tourism sector.<strong>&nbsp;&nbsp; </strong></p> <p><strong>&nbsp;&nbsp; </strong></p> <p><strong>Design/Methodology/Approach : </strong>This study was done using a qualitative method with a case study approach, studying a touristy attraction focusing on a selfie tourism called Siwang Paradise located in the highlands of Mount Nona, Ambon Island. The data was collected through in-depth interviews and observations done in two phases in November 2021 to February 2022. A total of 24 key informants participated in this study was selected using a purposive sampling technique based on the following criteria: first, the key informant must be part of the management of of Siwang Paradise; second, the key informant must be the member of rural community benefitted from the opening of Siwang Paradise. After the data collection process, the data was analyzed following the stages proposed by Creswell.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings : </strong>The results show that the development of Siwang Paradise did have a significant contribution to the creation of new livelihoods through increased income. However, on the other hand, this livelihood transition had a potential threat to the household economy of the rural community itself. This condition could be caused by the community’s lack of knowledge and experience regarding the management of touristy objects, the uncertain tourist season, and the Covid-19 pandemic. These various threats left the community with no other alternative to maintain their livelihood.</p> <p><strong>&nbsp;</strong></p> <p><strong>Future Implications : </strong>There are a limitations in this study which is need to be completed by future research. For instance tourism development arisen from the community level, the role of the government and the private sector was highly needed. It should also be followed by the rural community as targets for the tourism development to be given knowledge transfer, promotion, and the access to information and infrastructure. This phenomenon need to be discussed by further research more deeply by using&nbsp; another methods and approach such as mix method to suggest several recommendations and policy to solve the tourism issues in rural area.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/Value : </strong>The findings of the study indicated that natural resources manajement and ownership theory are important to develop tourism business in rural area so that people will lived in poverty through wise management and economically.Otomatically, the regional income will be increase.</p> </td> </tr> </tbody> </table> Hendri D. Hahury Fibryano Saptenno Lewi Batkunda Fredy H. Louhenapessy Hermi Oppier Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01255 e01255 10.26668/businessreview/2023.v8i1.1255 The Cultural Identity of Mien Ethnic Group in a Digital Era <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The study aimed to identify the cultural identity of the Mien ethnic group and their adaptation to dominant society.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical Framework:</strong> The study was conducted physically at Mae Yao District of Chiang Rai Province, located in the northern part of Thailand.</p> <p><strong>&nbsp;</strong></p> <p><strong>Methodology:</strong> The qualitative study employed Esser model of social integration. Primary data was collected from focus groups, in-depth interviews, on-site observations, and secondary data from related documents and research work.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings:</strong> As part of Thailand's rural population, hill tribes were considered as vulnerable group of society, who mainly depends on slash and burn subsistence farming lifestyle with low-income employment, socially distanced, low education, and poverty. Through the Royal Project of King Rama IX initiatives, issues concerning hill tribe livelihood, including quality of life and cultural preservation have been addressed.&nbsp;</p> <p>&nbsp;</p> <p><strong>Research, Practical &amp; Social Implications:</strong> Socio-economic status and socio-cultural mingling in dominant society for their livelihood are the most significant factors that consequently impact upon their thinking patterns of the individuals and community. Although technology such as mobile phones and the Internet has played an explicit role in the community today, preserving the traditional way of life without oblivion still exists. Digital culture therefore becomes an essential aspect of the community's way of life with the influence of digital media.</p> <p>&nbsp;</p> <p><strong>Originality: </strong>This study provides important impacts to a better identification of the Mien ethnic group cultural and their adaptation to dominant society.</p> </td> </tr> </tbody> </table> Niracharapa Tongdhamachart Asmidah Alwi Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01256 e01256 10.26668/businessreview/2023.v8i1.1256 A Lean Management Approach of Rice Subsidy Distribution: Some Findings from a Study in Selangor <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of this study is to look at the problems that arise related to the distribution of subsidies provided by the Government and also to examine the extent to which the principles in Lean are applied and Lean approach can be applied in the management of subsidy distribution among farmers.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical Framework: </strong>The Malaysian government faces issues and challenges on food insufficiency and the importance of ensuring food security in the country and paddy is a major food commodity in Malaysia and an important factor in terms of security, poverty reduction and social issues. As the number of COVID-19 cases increases in the country, there is a heated debate on the appropriate measures that should be taken by the Government to curb the surge of paddy issue.</p> <p><strong>&nbsp;</strong></p> <p><strong>Methodology: </strong>For that purpose, a survey was conducted on 10 senior government officials who manage matters related to fertilizer subsidies in the Ministry, Farmers Organization Board, Area Farmers Organization, Department of Agriculture and Subsidy Product Suppliers and 20 farmers in the area studied. by using Lean Management as the main point in this study.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>The collected data were analyzed using ATLAS.ti and Microsoft Excel. The results of this study show that most of the officers interviewed do not really understand the Lean philosophy and many officers consider the 5S to be Lean.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research Implications: </strong>An understanding of Lean is critical because the Lean approach is a sustainable way to achieve operational excellence and can be applied in many areas.</p> <p><strong>&nbsp;</strong></p> </td> </tr> </tbody> </table> <p><strong>Originality/Value: </strong>This study analyzed the issue arised during the during the distribution of rise subsidies throguh lean management.</p> Yatimah Sarjiman Halim Mad Lazim Hendrik Lamsali Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01257 e01257 10.26668/businessreview/2023.v8i1.1257 E-Commerce Via Mobile Banking: Contemporary Shariah Issues and Ways to Address Them <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>This study aims to address some of the contemporary issues and challenges concerning mobile banking via Islamic banks, specifically in e-commerce and m-commerce.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical Framework:</strong> Mobile banking has made it possible for consumers to buy things online right from their pockets. With the availability of this sophisticated technology, online retailers have been swift in exploiting mobile banking for m-commerce to entice consumers into buying their products without serious considerations of ethical and halal aspects. Addressing these issues is important to address Muslim consumers’ reluctance to fully utilise the functions of mobile banking.</p> <p><strong>&nbsp;</strong></p> <p><strong>Methodology: </strong>This study utilises a qualitative research method using virtual library and internet research. The information retrieved mainly came from academic journals, books, reports, magazines, newspapers, and websites.</p> <p>&nbsp;</p> <p><strong>Findings:</strong> This study finds that most of the transactions in e-commerce are permissible in Islamic commercial law.</p> <p>&nbsp;</p> <p><strong>Research Implications: </strong>This paper outlines issues such as gharar (uncertainty) and deception in e-commerce transactions and ways to address them. Among the ways to address these issues are content moderation, whether by a third party body or consumers themselves, and artificial intelligence. Another way is by applying the principle of khiyar in terms of khiyar al aib (option of defect) and khiyar al ru’yah (option of inspection).</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/Value: </strong>By addressing these issues, it is believed that consumers will be more aware of their rights in the eyes of Islamic law, which some argue accords more justice to consumers.</p> </td> </tr> </tbody> </table> Ziad Esa Yazid Zairani Zainol Juhaida Abu Bakar Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01258 e01258 10.26668/businessreview/2023.v8i1.1258 Malaysia's Active Role in the United Nations Security Council <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The UNSC non-permanent member plays a vital role in promoting peace and security in current international affairs together with the other five permanent members. Besides the five veto powers, most of the UN members are wishing to be elected as UNSC non-permanent members. Fortunately, Malaysia has been a non-permanent member of the UNSC on four (4) occasions since it acceded to the United Nations in 1957 (1965-1966, 1989-1990, 1999-2000, and 2015-2016). Thus, this study examines Malaysia’s active role in several outstanding UNSC issues. As for affirming its commitment to remain dedicated to resolving international conflict by peaceful means, protecting the world community by the rule of law, and practicing moderation.</p> <p><strong>&nbsp;</strong></p> <p><strong>Methodology: </strong>This study is qualitative research that uses both primary and secondary data gathered from various resources. First, primary data was gathered from various official institutions, including the official website of the UN, the UNSC, and the Malaysian Ministry of Foreign Affairs. In addition, this study conducted interviews with several experts in the field. Meanwhile, secondary data was gathered from a variety of sources, including books, magazines, reports, local and international newspapers, and internet documents<strong>.</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>Malaysia's active and committed role in ensuring global peace and security has prompted it to apply for a non-permanent seat in the UNSC. As a non-permanent member of the UNSC, Malaysia receives the recognition and honours of serving the global community. Malaysia can therefore solve international concerns brought up at the UNSC given its significant experience working with different member nations. In doing so, Malaysia supports initiatives to uphold peace and security and works to settle differences constructively.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research Implications: </strong>The study makes a substantial contribution to the body of knowledge, particularly regarding Malaysia's active participation as a non-permanent member of the UNSC. Consequently, this study had a favourable influence on many facets of the community. This study is specifically able to assist the Malaysian Ministry of Foreign Affairs and government agencies in dealing with international actors as well as enhancing world peace and cooperation. Meanwhile, in general, this study can boost further research for the academicians related to Malaysia’s significant position in the UN as to help halt international conflicts. Furthermore, this study supports the Sustainable Development Goals (SDG), which emphasize a significant reduction in all types of conflict and encourage communities and governments to work together to end disputes and insecurity.&nbsp;</p> </td> </tr> </tbody> </table> Juliana Mukhtaruddin Beh Zeng Kang Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01259 e01259 10.26668/businessreview/2023.v8i1.1259 Entrepreneur’s Personality Traits and Firm Performance of Malaysian Smes: Mediated by Market Orientation <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>This study aims to recognize crucial factors related with entrepreneurs, based on the Malaysian SMEs. The study also explores the factors affecting entrepreneurs and their success. Understanding their crucial success factors and challenges can help us better understand entrepreneurs' personality traits and strategic orientation needed by them.</p> <p><strong>&nbsp;</strong></p> <p><strong>Theoretical framework:&nbsp; </strong>This study indicates the remaining ideas, particularly those related to resource acquisition, entrepreneurship strategy, and organization, may be helpful in analyzing how, why, and when opportunities are taken advantage of. This study demonstrates that strategic decisions act as a mediator in the relationships between resource endowments and company performance.</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/methodology/approach: </strong>Data from SME’s owners and senior managers Malaysian businesses were gathered through a countrywide survey. The Malaysian Statistical Department's database provided the sample frame from which SMEs' population was counted. These SMEs were chosen at random; they worked in the manufacturing sector. The final group of SMEs to which the surveys were sent out consisted of 800 people, and 412 of them responded, or 64% of the total number. A 7-point Likert scale was used to create the questionnaire.</p> <p><strong>&nbsp;</strong></p> <p><strong>Finding: </strong>The study has discovered that relationship of need for cognition (NFC) and firm performance (FP) are partially mediated by market orientation (MO). Meaning, MO is partially mediated in the decision of NFC towards FP. It is strongly suggested that business owners who have NFC may have carefully considered the advantages of MO before deciding to implement MO as their strategic orientations. In actuality, the organization favors and emphasizes tasks that require developing original solutions to challenges. Additionally, they excel at solving complicated issues.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research,&nbsp; Practical&nbsp; &amp;&nbsp; Social&nbsp; Implication: </strong>The&nbsp; study&nbsp; contributes&nbsp; to&nbsp; a&nbsp; better understanding entrepreneurs crucial success factors and challenges can help us better understand entrepreneurs' personality traits and strategic orientation needed by them.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/value: </strong>This finding might serve as a guide for how strategic orientations should be implemented in any organization. The choice of a suitable orientation within the business is essential in a collectivist society like Malaysia since the employer-employee connection is viewed as a "family link" where it is crucial that there be confidence between the two parties and encourages both sides to take initiative at work.</p> </td> </tr> </tbody> </table> Norzalizah Bahari Roselina Ahmad Saufi Noor Raihani Zainol Nur Syafiqah A. Samad Mohd Fathi Abu Yaziz Copyright (c) 2023 2023-01-16 2023-01-16 8 1 e01260 e01260 10.26668/businessreview/2023.v8i1.1260 The Realtionship Between International Public Sector Accounting Standards (IPSAS) and the Quality of Accounting Information in Libyan Government Sector <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The aim of this study was to determine the significance of using International Public Sector Accounting Standards (IPSAS) in impacting the quality of accounting information.</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>Recent literature has revealed positive results in IPSAS and accounting information quality (Bakhtah &amp; Ammar, 2019). However, because IPSAS is a relatively new product, there is still plenty to research and learn about it.</p> <p><strong> </strong></p> <p><strong>Methodology: </strong>The study population included a number of board directors, non-audited members, internal auditors, accountants, and department heads from various branches of government in Libya's government sector. They were given 400 questionnaires, and the data was analysed using SPSS and PLS-SEM.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>The four independent factors (ensuring sound governance, disclosure, board of directors responsibilities, and shareholder rights preservation) had a substantial impact on the quality of accounting information among Libyan bank personnel.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>We propose a future research agenda and highlight contributions to knowledge, namely auditing literature and the quality of accounting information literature.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The findings show that the adoption of IPSAS will have an effect on an external audit in Libya. IPSAS standardises external audit reports and has an impact on external audit notes. The implementation of IPSAS will result in the collaboration of Libyan audit firms with global audit firms to gain experience auditing IPSAS-prepared financial statements. This will improve the conclusions and knowledge of worldwide accounting standards of the external auditors.</p> </td> </tr> </tbody> </table> Emad A S Aboukhadeer S. M. Ferdous Azam Ahmad Rasmi Suleiman Albattat Copyright (c) 2022 Emad A S Aboukhadeer, S. M. Ferdous Azam, Ahmad Rasmi Suleiman Albattat 2023-01-16 2023-01-16 8 1 e0813 e0813 10.26668/businessreview/2023.v8i1.813 Investigating the Role of Education in Stability of Work Participation in Economic Shocks from the Asian Financial Crisis to the Covid 19 Pandemic in Indonesia <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of this study was to investigate some connection between population, education, and work participation in Indonesia on the economic shock of the world monetary disaster, Asian financial crisis, Europe's budget deficit, and COVID-19.</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>In the theory of modern economic growth which was developed from the classical economic theory of Adam Smith, it is explained that education is one of the determinants of economic growth that increases human work performance and increases employment (Ucak, 2015). Research from Adirosa (2021) states that classical theory is still relevant as a basis for understanding economic phenomena.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach: </strong>To see the role of education in employment and in this study is work participation in times of economic shock, an autoregression behavior analysis was used.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>We found that the COVID-19 pandemic-related economic shocks on work participation in Indonesia were greater than the economic shocks in the previous period. Education was able to anticipate work participation shocks due to economic shocks.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>Our findings affirms that economic shocks affect work participation and behavior changes of the educational-population-growth connection on work participation.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The results indicate that education is a key component in dealing with future economic shocks, particularly those of a major reduction in labor participation.</p> </td> </tr> </tbody> </table> Eny Lestari Widarni Suryaning Bawono Copyright (c) 2022 Eny Lestari Widarni, Suryaning Bawono 2023-01-16 2023-01-16 8 1 e0811 e0811 10.26668/businessreview/2023.v8i1.811 Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information.</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah &amp; Ammar, 2019). However, there is still much to investigate and learn about IPSAS because it is a recent development.</p> <p><strong> </strong></p> <p><strong>Methodology: </strong>The study population consists of a number of members of board directors, non-audited members, internal auditors, accountants and department heads in some branches of government entities in the Government Sector of Libya. 400 questionnaires were distributed to them and data was analysed in SPSS and PLS-SEM.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>The five latent variables (ensuring a sound governance, disclosure, responsibilities of the board of directors, preservation of stakeholders’ rights and fair equal treatment) explain substantial 73.5% of the variance for the quality of accounting information among employees of Libyan banks.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>We suggest a future research agenda and highlight the contributions made to knowledge particularly to both auditing literature and the quality of accounting information literature.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The findings demonstrate that the adoption of IPSAS will impact an external audit in Libya. IPSAS makes external audit reports uniform and affects external audit notes. The adoption of IPSAS will lead to the sharing of Libyan audit companies with global audit firms to acquire experience audit IPSAS-prepared financial statements. This will increase the external auditors’ findings and knowledge of international accounting standards.</p> </td> </tr> </tbody> </table> Emad A. S. Aboukhadeer S. M. Ferdous Azam Ahmad Rasmi Suleiman Albattat Copyright (c) 2022 Emad A. S. Aboukhadeer, S. M. Ferdous Azam, Ahmad Rasmi Suleiman Albattat 2023-01-16 2023-01-16 8 1 e0812 e0812 10.26668/businessreview/2023.v8i1.812 Job Satisfaction and Employee Engagement as Mediators of the Relationship Between Talent Development and Intention to Stay in Generation Z Workers <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>This study is intended to determine the relationship between talent development and intention to stay among Generation Z workers in the largest industrial center in Southeast Asia. Intention to stay has been delineated as employees’ plan to stay in their current employment with their present employer for a relatively long period. This study is also to test whether job satisfaction and employee engagement can mediate between talent development and intention to stay</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>Retention of employees requires utilizing all tools available. If Talent Development increases Job Satisfaction, Employee Engagement and Empowerment and these lead to increased Intention to Stay, the effects of it must be studied.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach: </strong>The 342 samples of Generation Z employees were taken by purposive sampling technique from companies in 15 industries of Bekasi Regency including manufacturing, food industry, service industry, education, electronics, transportation, construction, IT, telecommunication, and real estate. The data was tested with Smart PLS 3.0 software.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>The result is that there is a positive and significant influence of talent development on intention to stay, and job satisfaction has a bigger mediating value than employee engagement between talent development and intention to stay.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>Future studies should have a larger Generation Z sample</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>Research on Generation Z Talent Development is still rarely done, and Generation Z employees are especially important to companies.</p> </td> </tr> </tbody> </table> Listian Indriyani Achmad Noermijati Rofiaty Dodi Wirawan Irawanto Copyright (c) 2022 Listian Indriyani Achmad, Noermijati, Rofiaty, Dodi Wirawan Irawanto 2023-01-16 2023-01-16 8 1 e0814 e0814 10.26668/businessreview/2023.v8i1.814 The Role of Engineering Insurance in Completing Projects by Using Bank Loans:An Applied Study in a Sample of Iraqi Insurance Companies and Banks <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The aim of the study is to know the reasons for the discontinuation of engi-neering insurance in Iraqi insurance companies, and how to reactivate engineering insurance in project management and the benefits that bank loans can achieve to Ira-qi insurance companies.</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>The theoretical aspect included the definition of engineer-ing insurance, its origins and types, the concept and characteristics of project man-agement and bank loans and their types, as well as a statement of the role of engi-neering insurance in project management and the advantages of using bank loans in activating engineering insurance.</p> <p><strong> </strong></p> <p><strong>Design/ Methodology/ Approach: </strong>The study relied on the analytical descriptive approach by using the questionnaire tool to measure the relationship between the research variables. Three government companies and a group of Iraqi banks were se-lected.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>The study found the correlative and influencing relationship with the di-mensions of bank loans in activating the engineering insurance through the interpre-tation of the statistical results of the questionnaire data directed to workers in the Iraqi insurance companies.</p> <p><strong> </strong></p> <p><strong>Research, practical and social implications: </strong>Spreading awareness about the im-portance of engineering insurance in encouraging investment for productive and vi-tal projects, reducing the effects of risks associated with projects, and facilitating pro-cedures for obtaining bank loans.</p> <p><strong> </strong></p> <p><strong>Originality/ Value: </strong>The value of the study is to measure the relationship between the engineering insurance variable and the bank loan variable. This study has not been previously addressed by insurance companies and Iraqi banks.</p> </td> </tr> </tbody> </table> Alaa Abdulhadi Hussein Faten Zoghlami Copyright (c) 2022 Alaa Abdulhadi Hussein, Faten Zoghlami 2023-01-16 2023-01-16 8 1 e0926 e0926 10.26668/businessreview/2023.v8i1.926 Analyzing and Evaluating Economic Indicators and Occupational Safety to Raise Performance Efficiency in Industrial Company: Applied Research in the Babylon Cement Factory <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>Using appropriate indicators to evaluate the efficiency of the economic performance and its ability to achieve its basic and planned goals, and the ability to make optimal use of productive capacities, available economic and human resources, in order to achieve profits.</p> <p> </p> <p><strong>Theoretical framework: </strong>The cement industry in Iraq is considered one of the important industries for its role in the economic and development process, Therefore, those in charge of that industry should strive to find adequate and appropriate methods to develop production in quantity and quality to achieve the principle of self-sufficiency, one of the most important of these methods is the subject of evaluating the efficiency of the economic performance of existing projects for Take appropriate decisions that lead to achieving national economic development.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>Babel Cement Factory suffers from the existence of deviations represented in the decrease in the amount of kiln production, the high production costs and the failure to reach the planned production capacities.</p> <p> </p> <p><strong>Findings: </strong>The economic evaluation criteria of the plant indicate that the year 2018 is better than the year 2017, and the reason is the increase in the amount of oil well cement production for the year 2018. The factory was supplied with quantities of clinker prepared from the Kufa Cement Factory, and this measure helped cover 12% of the salaries and wages value for the year 2018.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>The processes of analyzing and evaluating economic factors contribute to improving the performance of companies by focusing on critical factors, developing and adopting them according to the requirements of the labor market and fulfilling the local need for the company’s products using advanced environmentally friendly production equipment, as well as contributing to providing a healthy environment for employees and the surrounding communities.</p> <p> </p> <p><strong>Originality/value: </strong>The results indicate the need to pay attention to modern technical developments and to use equipment with high productivity and a quality level that meets the requirements of the local need in construction and reconstruction, and to reduce the potential environmental impacts.</p> </td> </tr> </tbody> </table> Ameer Jawad Kadhim Al-Msary Basim K. M. Nasrawi Hasan G. J. Alisawi Copyright (c) 2022 Ameer Jawad Kadhim Al-Msary, Basim K. M. Nasrawi, Hasan G. J. Alisawi 2023-01-16 2023-01-16 8 1 e0989 e0989 10.26668/businessreview/2023.v8i1.989 Corporate Governance and its Impact on the Efficiency of Internal Control on Non-Profit Government Institutions: an Exploratory Study <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>The aim of the research is to define the importance of Corporate Governance (CG) and its role in providing appropriate environment to operate the internal control system (ICS) to achieve goals of non-profit governmental institutions.</p> <p> </p> <p><strong>Theoretical framework: </strong>The research included defining the nature of corporate governance in light of the internal control systems in Iraqi government institutions that are not aimed at achieving profits.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>The research was implemented on a sample of non-profit governmental institutions. The researcher used the descriptive method in the theoretical aspect and analysis in the applied aspect. The research reached a set of conclusions, and the research came out with a set of recommendations that serve its objectives.</p> <p> </p> <p><strong>Findings: </strong>The study concluded that there is a relationship between the main and secondary variables, and we conclude from the results that activity of the higher administrations should not be limited to directing the dissemination of the concepts and principles of institutional governance.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>In light of the adoption of the concept and principles of institutional governance. And efficient ICS that are able to lead the modernization trends in the public service without giving way to the spread of administrative and financial corruption, which has become a scourge that afflicts the body of the Iraqi government institutions at the present time.</p> <p> </p> <p><strong>Originality/value: </strong>This study is one of the limited studies that dealt with corporate governance in non-profit organizations in Iraq, in light of the high levels of administrative and financial corruption, as well as weak internal control systems.</p> </td> </tr> </tbody> </table> Mijbil Dway Ismail Ali Manfi Kathim Majeed Musa Al-Kanani Copyright (c) 2022 Mijbil Dway Ismail, Ali Manfi Kathim, Majeed Musa Al-Kanani 2023-01-16 2023-01-16 8 1 e01155 e01155 10.26668/businessreview/2023.v8i1.1155 New Normal Tourism Behavior of Free Independent Travelers in the Covid-19 Pandemic <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>This research intended to investigate the motivation and behavior of free independent travelers (FITs) who traveled to Southern Thailand in the Covid-19 pandemic.</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong> Studies on tourist motivation and behavior would provide more insightful implications and Covid-19 safeguards for tourism businesses especially in Southern Thailand – a dominant destination for domestic tourism demand.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach:</strong> Data was collected from 400 domestic FITs using a questionnaire survey, processed in SPSS software, and analyzed with descriptive statistics, Chi-square, and One-way ANOVA.</p> <p><strong> </strong></p> <p><strong>Findings: </strong>The highest level of overall pull and push motivations of domestic FITs while traveling to Southern Thailand. The highest level of pull motivation identified in this study was a promotional scheme, called “WE TRAVEL TOGETHER” the government-subsidized 40% of accommodation expenses to increase tourism demand.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications: </strong>Comparative responses to SHA Plus standard between domestic and international tourists using both qualitative and quantitative data from all stakeholders involved would provide a variety of insightful and beneficial perspectives on NNT in the Covid-19 pandemic.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>CCSA should pay more attention on this particular behavior of tourists which might easily spread the disease to others. Everyone should be more aware of this risk and show their greater responsible practice in society.</p> </td> </tr> </tbody> </table> Somnuk Aujirapongpan Sunthorn Boonkaew Chawapong Nui-Suk Natthakarn Nuanjan Timpika Taojoo Jaturon Jutidharabongse Copyright (c) 2022 Somnuk Aujirapongpan 2023-01-23 2023-01-23 8 1 e0639 e0639 10.26668/businessreview/2023.v8i1.639 Trends and Implications of Caring Economics Research in Indonesia: a Bibliometric Analysis from 2016 to 2022 <p><strong>Purpose: </strong>The aim of this study is to explain the trends of published research on Caring Economics and their implications for the development of future research<strong>.</strong></p> <p><strong> </strong></p> <p><strong>Theoritical Framework: </strong>Caring Economics is a novel approach to considering human prosperity. According to conventional economics, prosperity is determined by consumption, income, and wealth. Caring Economics, in contrast, conceives of prosperity in terms of more fundamental causes of long-term human wellbeing. From this perspective, individuals are prosperous when their lives are going well. This feeling of success is not limited primarily to the satisfaction of materialistic demands and desires. Moreover, it contains an interpersonal component.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach: </strong>This research method is a bibliographic analysis using data from the Google Scholar database, the most popular indexer in Indonesia. To collect data, Harzing Publish or Perish was used with the central database of Google Scholar. VosViewer is also used as a tool to get a map of the relationship between authors and between searched keywords. Furthermore, Microsoft Excel is used to process the data and tree mapping from the data obtained<strong>. </strong></p> <p><strong> </strong></p> <p><strong>Findings: </strong>This research is essential to drive the development of a sustainable caring economics paradigm in realizing collective economic prosperity. The results of this study indicate that the type of research with the theme of Caring economics is not widely published, namely 32 publications of research results and conceptual scientific ideas. Focused and Interdisciplinary Journal of Partnership Studies is the most influential journal in Caring Economics research, namely H-index 4. The most cited Caring Economics researcher from 2015 to 2022 is Indra Darmawan, with 4 citations. Silvia Hedenigg followed in second place with 4 citations and Mit Witjaksono with 2 citations. After being traced, Indra Darmawan and Mit Witjaksono came from the State University of Malang. Researcher Silvia Hedenigg comes from Friedensau Adventist University institution.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications</strong>: The results and findings indicate that caring economics research has not been widely studied in economics, economic education, community economics, health, and services related to humans and the economy. Empirically, problems related to concerns in economics, financial education, community economics, health, and services related to humans and the economy must be investigated to solve the issues faced. It is essential to implement caring economics to build the Indonesian economy towards social justice for all Indonesians by realizing a prosperous Indonesia as a whole<strong>. </strong></p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>This finding has implications for efforts to encourage academics and researchers in Indonesia to discover caring economics to revitalize the economy from the micro to macro level so that Indonesia's economic fundamentals are getting stronger. In addition, it is recommended for collaborative research between institutions to enrich scientific wealth and develop a more comprehensive research study on Caring Economics.</p> Suchaina Suchaina Budi Eko Soetjipto Agung Haryono Hari Wahyono Copyright (c) 2022 Suchaina Suchaina, Budi Eko Soetjipto, Agung Haryono, Hari Wahyono 2023-01-24 2023-01-24 8 1 e0767 e0767 10.26668/businessreview/2023.v8i1.767