Knowledge is generally divided into two: Explicit (articulate) and Tacit. This article thus, explores the concept of tacit knowledge and the role that it plays in learning institutions and business organizations.  Evidently, tacit knowledge is linked to knowledge management and as such, the world should utilize it for resilience-building and sustainable development.  Notably, due to its complex nature, acquiring and extracting tacit knowledge is not easy as it is an unspoken, unwritten and hidden in people and ultimately leads to the well-being and success of individuals in society. Accordingly, tacit knowledge is very personalised, contextual and hard to communicate or transfer from one person to another by the process of verbal expression or writing and is generally made up of values, perceptions and beliefs.  It is obtainable and transferrable through direct interaction amongst individuals and their environments. This paper, thus, explores tacit knowledge and assesses its role and significance in the advancement, enhancement and sustenance of learning and performances in business organisations and learning institutions.  Accordingly, approximately 90% of the total knowledge in an organization is held in tacit form, ultimately, impacting the overall output and effectiveness of institutions and organizations.

This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system.   The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data.  The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.

This study aims to determine the comparative analysis of bankruptcy predictive ability between the Altman z-score and Zmijewski x-score analyses of financial services companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data in the form of financial statements of each financial service company, where the sample used in this study is 41 financial service companies listed on the Indonesia Stock Exchange. The data analysis method used is the Altman z-score and Zmijewski x-score models with the help of Microsoft Excel 2019 software. The results of the study reveal that (1) from the results of the Altman Z-Score, it is obtained that as many as 19 companies are predicted to experience bankruptcy within five years of the study period, while 6 financial services companies are predicted not to go bankrupt during the five years of the study period. (2) Zmijewski's analysis shows that 3 financial service companies are predicted to go bankrupt during the five-year study period, and 29 financial service companies are predicted not to go bankrupt during the five-year study period. (3) The results of calculating the level of accuracy found that the Altman Z-Score model is the best in predicting the bankruptcy of financial services companies with an accuracy rate of 68.78%, while the Zmijewski model only obtains an accuracy rate of 16.09%.

This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.

Abstract
 Drug addiction, a complex and deeply entrenched issue, has emerged as a global challenge transcending borders and affecting diverse communities. This paper delves into the multifaceted nature of drug addiction, exploring its physiological, psychological, and social dimensions. From the initial allure to the devastating consequences, it examines the factors that drive individuals towards substance abuse and the subsequent impact on their health, relationships, and society at large. Through this exploration, the paper sheds light on the importance of comprehensive prevention, intervention, and rehabilitation strategies, as well as the need for empathy and understanding in addressing this pressing concern. Ultimately, it advocates for a collective effort to break the cycle of addiction and provide pathways to recovery and healing.

Sustainable development has emerged as a global imperative to address the pressing challenges of environmental degradation, social inequality, and economic instability. This research paper explores the concept of sustainable development, its key principles, and the critical role it plays in shaping a resilient and prosperous future. It investigates the interconnectedness between environmental, social, and economic dimensions, highlighting the need for an integrated approach. Furthermore, the paper examines various strategies and initiatives that promote sustainable development at local, national, and international levels. It also discusses the challenges and barriers to achieving sustainable development and presents potential solutions for overcoming them. By presenting a comprehensive analysis, this paper contributes to the ongoing discourse on sustainable development and offers insights into its implementation across different sectors and regions.

Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.

The present study analyzes the fiscal position as an instrument to measure the amount of government borrowing to require the financial position and their budget shortfall. This study traces the major current changes in the Indian fiscal system during the period 2019-22, though the union's Government adopt the fiscal rule to reduce the financial crisis during the epidemic period of Covid-19. However, the current study also traces the percentage of GDP decrease because of the problem of lockdown during Covid-19 and also studies the budget position in India. The paper concludes with a discussion on the composition of union government receipts and expenditure position in the current scenario and indicated the situation of fiscal and revenue deficit of the government budget. Finally argue that subsidy rationalization is the way forward to fund the much-needed health expenditures and transfers while maintaining fiscal discipline.

 Abstract
 Taxation is a powerful instrument to finance the deficits of a country. Buoyancy of Tax is a degree of the sensitivity of tax incomes to economic growth.  tax is said to be buoyant when revenues increase by more than one percent for a one percent rise in outputor national income (Audi, M. et. al. 2021). This paper is an attempt to examine the buoyancy of Tax revenue of J&K. The data is of time series nature covering the period from 2000- 01 to 2019-20 entirely relies on the secondary sources. The Augmented Dickey-fuller test has been used to check the unit root of the data. Ordinary least square method of regression has been used to estimate the buoyancy of tax revenue in Jammu and Kashmir. The results show that the buoyancy of all the major taxes is less than 1 except for other taxes(other taxes include many taxes).The implication is that the tax system did yield a less than 1 percent change resulting from economic activity, for every 1 percent change in GDP.