This study aims to examine the effect of internal auditors' independence, integrity, professionalism, and experience on fraud prevention with organizational culture as a moderating variable. The data for this study were collected through a questionnaire, the research respondents were BPR internal auditors in Bali Province. The method of determining the sample was purposive sampling with the criteria of internal auditors who have more than 1 year of work experience, so 149 respondents were obtained. The data analysis technique used in this research is Path Analysis (SEM-PLS). The results showed that the integrity, professionalism, and experience of internal auditors have a positive and significant effect on fraud prevention, while the independence of internal auditors has no significant effect on fraud prevention; and organizational culture strengthens the effect of integrity, professionalism, and experience of internal auditors on fraud prevention, but is unable to strengthen the effect of internal auditor independence on fraud prevention.

The purpose of this study is to obtain empirical evidence of Coal Prices, Profitability and Dividend Policy on PT Bukit Asam Tbk value listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totalled 1 company with quarterly research period from 2012-2022 so that there were 44 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that Coal Price has a significant positive effect, Profitability and Dividend Policy have no effect on PT Bukit Asam Tbk value. The implication of this research is that companies must pay attention to Coal Price that can affect stock price so that company value can increase.

Small and Medium Enterprises (SMEs) are the most efficient segment of all global economies. They often struggle to adjust to the constantly changing requests imposed by the dynamic international markets, especially those in developing countries. Inadequate access to trade finance is one of the main constraints faced by SMEs engaged in international trade exports. The aim of this paper is to explore the factors affecting access to trade finance by export-oriented SME and the remedial steps taken to bridge the trade finance gap in the Sri Lankan context as well as the global context. The research methodology employed is a comprehensive systematic review of literature. Based on the review of selected 64 articles, we find that banking sector weaknesses, internal weakness within the SMEs and the insufficiency of government support have an effect on the access to trade finance by the export oriented SMEs. In addition, a number of remedial measures in bridging the trade finance gap are also identified. This systematic literature review addresses the research gap existing due to the limited availability of literature on the same domain. The findings signal towards government policymakers and stake holders in revamping their initiatives towards bridging the global trade finance gap, successfully. And creates as an optimal foundation for future empirical research endeavors.

This study aims to analyze the effect of product quality on coal purchase interest through a non-KAI logistics-based sales system at PT Bukit Asam, Tbk. As one of the largest coal producers in Indonesia, PT Bukit Asam, Tbk faces the challenge of meeting growing demand while maintaining competitiveness and customer satisfaction. This study uses a quantitative method with a survey of 150 potential customers. The sampling technique used was purposive random sampling. The data were analyzed using multiple linear regression to test the effect of product quality on purchase intention. The results showed that product quality positively and significantly influences coal purchase intention through non-KAI logistics-based sales. The findings support PT Bukit Asam, Tbk's efforts in improving service quality and expanding distribution with a more flexible logistics system to increase consumer appeal.

The purpose of the study was to investigate the impact of entrepreneurial orientation comprising autonomy, innovation, networking, and pro-activeness on business performance in Nepalese context. The literature of entrepreneurial orientation concerning to business performance depicted distinct directions with divergent and unsettled evidences. This research was conducted to address the research objective and for testing hypotheses. Thus, this study employed a descriptive and causal-comparative research approach, through cross-sectional data to gather information from participants to address research issues and objectives. A structured questionnaire of total 425 adopting the convenience sampling technique distributed among the targeted respondents in Kathmandu and received only 410 useful questionnaire for analysis. The findings of the study revealed that entrepreneurial orientation comprising autonomy, innovation, networking, and pro-activeness behavior found positively associated with the business performance of small and medium enterprises (SMEs) in Kathmandu, Nepal. There was a positive impact of entrepreneurial orientation on SMEs' business performance. It showed that better entrepreneurial orientation leads towards better business performance. This research contributes for better understanding of the association between entrepreneurs’ orientation and business performance with their effect for business performance. This study establishes significant benchmark to a number of stakeholders consisting entrepreneurs, educators, academic institutions, regulators, and policymakers for a better understanding and optimum execution of the research outcomes to prepare effective policies for entrepreneurship development.

Effective human resource management is an important factor in preparing future leaders for a company. The process encompasses various strategic stages, including selective recruitment, continuous development, and solid employee retention. In addition, the utilisation of advanced technology and the implementation of diversity and inclusion values play a major role in creating a dynamic and performance-oriented work environment. In practical terms, companies that successfully integrate all of these elements can attract and retain the best talent, and create clear development paths for high-potential employees. This ensures that future leaders have the skills, experience and motivation needed to lead the company to sustainable success. A holistic approach to human resource management also ensures that every individual in the company feels valued and can make maximum contributions. By placing diversity and inclusion as a priority, companies can capitalise on multiple perspectives and diverse talents, which in turn increases levels of innovation and creativity. Advanced technologies, such as predictive analytics and collaboration tools, play an important role in supporting this strategy. Ultimately, companies committed to holistic human capital management not only prepare future leaders but also create a work environment that empowers every employee to thrive and fulfil their full potential.

This research aimed to show the evolution of the Gross Domestic Product (GDP) per capita of the poorest Brazilian municipalities, in relation to that observed in the country's richest municipalities in the period 1999-2020. The data used were: total GDPs; GDP per capita; and agricultural GDP. The data source was the Brazilian Institute of Geography and Statistics (IBGE). We indexed all values for 2020 using the General Price Index (GPI) of the Getúlio Vargas Foundation. Brazil's 5,570 municipalities were ranked in ascending order using annual GDP per capita, and organized into deciles. We selected the first decile, which included the 557 municipalities with the lowest GDP per capita, and the last decile, which included the 557 municipalities with the highest GDP per capita, for comparison purposes. We evaluated the evolution of the per capita GDP/total GDP ratio in these deciles. Geometric Growth Rates (GGR) were estimated in order to gauge the trends observed in these ratios between 1999-2020. The evidence showed that the magnitudes of GDP per capita observed in the tenth and first deciles are quite unequal. However, the study also showed that there was a small reduction in the evolution of the GDP per capita/total GDP between 1999-2020, which suggests a small reduction in inequality in the appropriation of wealth generated in Brazil over the period evaluated. It was also observed that in the richest deciles, the agricultural GDP/total GDP ratio was lower than that observed in the poorest deciles.