Partial Least Squares Structural Equation Modeling Research Articles

Assimilating IFRS into Yemen’s accounting curriculum: a diffusion of innovations approach to understanding adoption challenges

PurposeThis study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers’ diffusion of innovation theory to understand adoption challenges.Design/methodology/approachA cross-sectional survey collected data from 133 accounting faculty members across Yemeni universities. Partial least squares structural equation modeling (PLS-SEM) was used to test a multilevel model incorporating faculty characteristics, institutional factors and practical barriers as predictors of perceived IFRS coverage.FindingsThe results demonstrate that faculty characteristics positively affect perceived IFRS coverage, while practical barriers negatively impact both institutional factors and perceived coverage. Contrary to expectations, institutional factors did not significantly influence perceived IFRS coverage. A multigroup analysis revealed differences between professional certificate holders and non-certificate holders in their perceptions of IFRS adoption factors.Practical implicationsThe findings highlight the need for a comprehensive approach to IFRS integration in accounting education. Policymakers and universities should focus on faculty development initiatives, address practical obstacles and create a supportive institutional environment to enable successful IFRS assimilation. The study also suggests a potential role for audit firms and regulatory bodies in supporting IFRS integration.Originality/valueThis study provides a contextualized application of the diffusion of innovation theory to understand IFRS integration dynamics in a post-conflict developing economy. It offers valuable insights into the complex interplay of individual, institutional and contextual factors shaping IFRS adoption in accounting curricula, particularly in challenging environments.

Influence of Classroom Management on Intermediate Level Students’ Academic Achievements in Aligarh District of Uttar Pradesh in India

This study investigates the impact of classroom management on student academic achievement at the intermediate level in Aligarh District, Uttar Pradesh, India, using Structural Equation Modeling-Partial Least Squares (SEM-PLS). A sample of 383 intermediate-level teachers was randomly selected, and student achievement data were obtained from final-year graduates. The study aims to assess the relationships between key classroom management factors—such as classroom rules, discipline methods, reward systems, and the teaching-learning process—and their influence on academic performance. SEM-PLS was employed to analyze the hypothesized model, evaluate the structural relationships between the variables, and validate measurement indicators. The results show a strong positive relationship between effective classroom management and student achievement. Key factors such as well-defined classroom rules, effective discipline, and reward systems were found to significantly influence student engagement and academic success. The model fit indices confirm the robustness of the proposed relationships. This research highlights the importance of structured classroom management in fostering student achievement and provides a comprehensive understanding of how classroom directives, rewards, and disciplinary methods contribute to learning outcomes. The findings suggest potential pathways for educational improvements and recommend further research to explore these dynamics across different educational settings using SEM-PLS.

Circular Design Strategies and Economic Sustainability of Construction Projects in Nigeria: The Mediating Role of Organizational Culture

The need to incorporate circularity into construction is a global concern. The current linear consumption of construction materials is economically unsustainable in the midst of growing financial fears. The goal of this study is to probe the effects of circular design strategies (CDS) on the economic sustainability of construction projects (ESCP) based on the mediating role of two dimensions of organizational culture (OC). The paper observed the mediating effects of OC in the association between CDS and ESCP under the premise of the circular economy (CE) theory. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was deployed to analyze 359 survey feedbacks obtained from Nigerian construction firms. This paper's key contribution is the confirmation of CDS's significant influence on ESCP and the partial effects of OC on ESCP in the Nigerian construction sector. Additionally, Hierarchical Culture (HC) diminishes the relationship between CDS and ESCP. This demonstrates the necessity for construction companies to create and embrace a more inventive culture—like the Development Culture (DC)—in order to promote circular practices and ultimately support the financial viability of building projects in Nigeria.

THE INFLUENCE OF VISIONARY LEADERSHIP AND TALENT MANAGEMENT ON UNIVERSITY PERFORMANCE IN ORGANIZATIONAL LEARNING MEDIATION AT THE UNIVERSITY OF MUHAMMADIYAH IN EAST JAVA

Entering the era of competitive globalization, universities are required to improve their performance in order to produce quality and highly competitive graduates. This study aims to examine the influence of Visionary Leadership and Talent Management on Higher Education Performance, with Organizational Learning as a mediating variable. Using a quantitative approach with a cross-sectional design, data was collected through a questionnaire from leaders and heads of decision-making sections at the University of Muhammadiyah in East Java totaling 100 respondents. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SMART PLS software. The findings show that Visionary Leadership has a significant positive effect on Higher Education Performance, but not significantly on Organizational Learning. On the contrary, Talent Management shows a significant influence both directly on Higher Education Performance and through Organizational Learning. The results of this study show that effective talent management strategies play an important role in improving university performance, both directly and through improving organizational learning. Although Visionary Leadership has a significant direct influence on performance, its influence through organizational learning is not significant in the context of this study. The implications of this study emphasize the need for universities to focus on talent development and retention and create a strong learning culture to achieve higher performance.

THE ROLE OF INTELLECTUAL CAPITAL AS A MEDIATION VARIABLE IN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE IN MANUFACTURING COMPANIES IN THE ENERGY AND MINERALS SECTOR

This study aims to determine the mediating role of intellectual capital as a mediating variable in influencing corporate social responsibility on firm performance and for the direct influence of corporate social responsibility on firm performance, corporate social responsibility on intellectual capital and intellectual capital on firm performance in manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange. The objects of the study were 26 manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange with a research period from 2020 to 2023. Structural Equation Modeling Partial Least Square (SEM-PLS) is the analysis method. This study uses the population of all manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Sampling was done using the purposive sampling method. The number of samples used in this study was 26 companies. The variables used in this study are Corporate Social Responsibility, Intellectual Capital, Firm Performance. The results of the study show that corporate social responsibility has a positive and significant effect on firm performance, corporate social responsibility does not have a positive and insignificant impact on intellectual capital, intellectual capital has a positive and significant effect on firm performance, and there is a mediating role for intellectual capital in influencing corporate social responsibility on firm performance.

How Does Perceived University Support Boost Students’ Entrepreneurial Intentions?

AbstractThis investigation aims to study the influence of psychological characteristics, entrepreneurial education, and students’ perceptions of institutional support provided by higher education institutions (HEIs) on entrepreneurial intention. For the development of this research, a questionnaire was applied to students in the areas of economic and business sciences, who were attending the final year of their Bachelor’s and Master’s degrees. The data was collected from three HEIs in the North of Portugal, and partial least squares structural equation modeling (PLS-SEM) was used to test the proposed model. By addressing the combined effects of perceived institutional support and entrepreneurial education on entrepreneurial self-efficacy and intentions, this research offers both theoretical and practical contributions. Theoretically, this study extends the application of the theory of planned behavior (TPB) by integrating the concepts of entrepreneurial self-efficacy and entrepreneurial mindset. The research highlights the positive impact of perceived HEI support and entrepreneurial education on students’ entrepreneurial self-efficacy, which, in turn, influences their adherence to planned behavior and the development of an entrepreneurial mindset. This nuanced understanding advances the discourse on how educational environments can shape entrepreneurial intentions. Practically, the findings provide actionable insights for HEIs, enabling them to evaluate and enhance their support mechanisms and educational programs to more effectively cultivate entrepreneurial intentions among students. This research is, therefore, original in its approach, addressing a critical gap in the literature by empirically examining the combined effects of psychological characteristics, entrepreneurial education, and perceived HEI support on entrepreneurial intention. Through this investigation, we contribute to a more comprehensive understanding of the factors that drive entrepreneurial intention, thus offering a foundation for universities to optimize their strategies in support of student entrepreneurship.

Analysing the Influence of Augmented Reality on Organization Performance via Supply and Logistics Value Chain Functions: A Hybrid ANN-PLS Model Assessment in the Gulf Cooperation Council Region

Background: Despite the resurgence of interest in augmented reality (AR) due to Industry 4.0 and its ability to resolve several challenges faced by current business models, comprehensive research examining the capabilities of AR in supply chain management (SCM) and logistics remains limited. This article aims to investigate the potential effects of AR technology on organizational performance through the mediation role of SCM and logistics value chain functions to address the existing knowledge gap. Methods: This research employed a cross-sectional design and an explanatory survey as a deductive approach for hypothesis development. The primary data collection method involved the self-administration of a questionnaire to furniture suppliers located in the Gulf Cooperation Council (GCC), including six countries. Of the 656 questionnaires submitted to suppliers, 483 were considered usable, yielding a response rate of 73.6%. The research utilized partial least squares structural equation modelling (PLS-SEM) and artificial neural network (ANN) techniques to evaluate the gathered data. Results: The current paper’s statistical evidence demonstrates that AR implementation has a positive impact on the supply and logistics value chain activities and organizational performance of furniture suppliers in the GCC region. Moreover, it illustrates that the design and planning variable of supply chain value dominates as the primary predictor of organization performance. The results indicated that the ANN strategy provided a more comprehensive explanation of internally generated constructs compared to the PLS-SEM technique. Conclusions: This study demonstrates its usefulness by advising furniture industry decision-makers on what to avoid and what aspects to consider when creating plans and regulations. The report also suggests operations managers apply machine learning (ANN) for prediction and decision-making in supply and operations value chains. This essay looks at how the AR and resource-based supply value chain view may affect company performance across countries, firm sizes, and ages.

Harnessing Collaborative Innovation: How Knowledge Sharing Drives Performance in Philippine Hardware MSMEs

The study examines the mediating effect of knowledge sharing on the relationship between collaborative innovation capabilities and innovation performance within hardware companies in the Philippines. It seeks to fill the gap in local research by exploring how collaborative efforts and knowledge-sharing practices influence the innovation outcomes of micro, small, and medium enterprises (MSMEs) in the hardware sector. A quantitative approach was employed, surveying operational managers from 80 hardware companies in Metro Manila. The study used Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between collaborative innovation capabilities, knowledge sharing, and innovation performance. The study found that collaborative innovation capabilities have a significant positive effect on innovation performance. Additionally, knowledge sharing acts as an important mediator, enhancing the effectiveness of collaborative efforts in driving innovation outcomes. This study provides valuable insights into the hardware industry in the Philippines, where there is a lack of local research on the dynamics of collaboration, knowledge sharing, and innovation. It offers practical implications for hardware MSMEs, highlighting the importance of fostering collaboration and implementing effective knowledge-sharing systems to drive innovation and maintain competitiveness in a fast-paced market.

Developing a Customer Satisfaction Model for Non-Wage Recipients at BPJS Employment Office, West Kalimantan Province

This study aims to develop a customer satisfaction model for BPJS Employment participants who are non-wage recipients (BPU) in West Kalimantan Province. The research focuses on the impacts of Customer Relationship Management (CRM), service quality, government role, and customer trust on participant satisfaction. Using a quantitative methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM), data from 384 respondents was analyzed. Findings indicate that CRM and service quality are significant factors in customer satisfaction, with customer trust enhancing these effects. The government’s role further moderates satisfaction, suggesting policy and regulatory support are essential for public sector service providers.

Investigating the Determinants of Dengue Outbreak in Oman: A Study in Seeb.

This study investigates the key factors contributing to the dengue outbreak in Oman. Data on climate (e.g., temperature, humidity, wind pace), population traits (e.g., populace density), and vector dynamics (e.g., mosquito density) within the Seeb district of Oman from 2022 to 2023 were gathered. The partial least squares structural equation modeling (PLS-SEM) was performed to study which variables affect dengue outbreaks. The results indicate that climatic factors significantly affect the dengue vector (β = -0.361, p < 0.001) but do not directly impact the dengue outbreak. Population characteristics, however, have a more substantial impact on dengue transmission, with a total effect (β = 0.231, p = 0.002) being relatively higher than that of the vector itself (total effect: β = 0.116, p < 0.001). Even with ongoing vector intervention efforts, the study underscores the need to include innovative public health interventions when considering environmental and demographic factors. More advantageous surveillance and focused interventions in excessive-threat regions are essential to mitigate the effect of dengue in Oman.

Perilaku Impulse Buying Konsumen pada Produk Lifestyle dengan Pendekatan Theory Of Planned Behavior

Increasing economic growth and development of the retail industry in Indonesia has strengthened competition among retail business players. Therefore, one way for companies to compete with other retail businesses is to understand the factors that trigger impulsive buying behavior. The purpose of this study is to determine the influence of the factors in the Theory of Planned Behavior, namely attitude toward behavior, subjective norm, and perceived behavioral control on impulse buying behavior, either directly or indirectly through impulse buying intention. The sampling method used is non-probability sampling, and the technique to be used is purposive sampling. Data analysis was conducted using Partial Least Square - Structural Equation Modeling (PLS-SEM) with a sample size of 165 respondents. The results of the study prove that attitude toward behavior, subjective norm, and perceived behavioral control influence impulse buying intention. Attitude toward behavior, subjective norm, and perceived behavioral control influence impulse buying behavior, either directly or through impulse buying intention. Additionally, impulse buying intention influences impulse buying behavior. This research contributes to companies in designing marketing strategies to shape consumers impulsive buying behavior. Keywords: Impulse Buying, Attitude Toward the Behavior, Subjective Norm dan Perceived Behavioral Control.

Eco-Control and Its Dual Impact on Environmental and Economic Performance

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.

Environmental Awareness and Green Trust Mediating Green Marketing’s Impact on Coconut Coir Product Purchases Behavior

Recent years have seen a notable shift in consumer behavior towards sustainability, driven by heightened environmental awareness. This shift has significantly influenced purchasing decisions, particularly regarding green products like coconut coir-based items, valued for their eco-friendliness, biodegradability, and versatility. As consumers become more knowledgeable about environmental issues, they increasingly seek products that align with their values, leading to the rise of green marketing strategies. This research examines the role of environmental awareness and green trust in mediating the impact of green marketing on the purchasing behavior of coconut coir products. Utilizing both primary and secondary data, the study collected responses from 179 participants through a structured survey. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SMART PLS 3.0 software. The analysis included two measurement models: the outer model assessed the validity and reliability of latent variables, while the inner model evaluated the relationships between them. Findings reveal that green marketing significantly enhances green buying behavior, environmental awareness, and green trust. Specifically, green marketing positively impacts purchasing behavior through both environmental awareness and green trust. In conclusion, this research demonstrates that green marketing effectively influences consumer behavior towards sustainable products. By fostering environmental awareness and building consumer trust, green marketing not only encourages the purchase of eco-friendly products but also contributes to a larger cultural shift towards sustainability.

Entrepreneurial passion of business and technical students: The roles of subjective norms, entrepreneurial education, entrepreneurial self-efficacy, and risk propensity

Entrepreneurial passion plays a critical role in entrepreneurial intention and behavior, which in turn promote innovation, new jobs, and economic development. However, research on the antecedents of entrepreneurial passion remains scarce. This study aimed to investigate the effects of environmental factors, including subjective norms and entrepreneurial education, on entrepreneurial passion; the roles of risk propensity and entrepreneurial self-efficacy (ESE) were examined as well. Data were gathered from 919 business and technical students in Vietnam. Analysis was performed using partial least-squares structural equation modeling. The results showed that subjective norms had positive effects on entrepreneurial passion, and subjective norms and ESE mediated the effect of entrepreneurial education on entrepreneurial passion. Moreover, risk propensity moderated the effect of ESE on entrepreneurial passion. This study is among the first studies to uncover the direct effect of subjective norms on entrepreneurial passion, as well as the moderating effects of risk propensity on the relationship between ESE and entrepreneurial passion. We also revealed the mediating roles of subjective norms and ESE in the relationship between entrepreneurial education and entrepreneurial passion.

Evidence of positive influence: soft skills competence and organizational culture on innovative work behavior

This study investigates the innovative work behavior (IWB) of marine lecturers, considering work motivation (WM), organizational culture (OC), and soft skill competence (SSC). Data from 145 respondents representing ten higher education polytechnics in Indonesia were analyzed using partial least squares-structural equation modeling (PLS-SEM). Respondents answered 54 Likert-scale questions, revealing that SSC significantly shapes IWB (estimated value: 0.504), primarily through problem-solving ability. However, WM showed no significant impact on IWB, possibly due to non-influential dimensions like science, technology, environment, and society. Incorporating technological developments as moderating variables could enhance this relationship. Notably, SSC and OC exhibit crucial relationships with IWB, highlighting their importance over WM. These findings shed light on the complex dynamics influencing IWB among marine lecturers, emphasizing the significance of SSC and OC in fostering innovation in the maritime education sector.

Optimizing feedstock organic composition to regulate humification and heavy metal passivation during solid-state anaerobic digestion

This study uncovered the impacts of feedstock organic composition, comprising proteins, lignocellulose, and lipids, on humification and passivation of heavy metals (HMs) in solid-state anaerobic digestion (SSAD). Mantel tests and partial least squares structural equation modeling (PLS-SEM) results revealed that copper (Cu) and zinc (Zn) passivation predominantly occurred through complexation with humic acid (HA). In contrast, lead (Pb) and chromium (Cr) passivation were pH-dependent as influenced by substrate conditions in SSAD. Increasing protein content in the feedstock facilitated lignocellulose biodegradation to enhance HA formation, and thus augmenting Cu and Zn passivation. Furthermore, the improved biodegradation of organic components elevated the substrate pH, further enhancing Pb and Cr passivation. Such improvement was notable when the protein: lignocellulose: lipid ratio of feedstock was regulated to 4.1:3.7:2.2, which increased HA contents to 35.25% and pH to 9 to enhance the passivation of Cu, Pb, and Cr by 0.48%, 52.0%, and 17.9%, respectively.

Determination of Lombok Island Community Preferences to Become Islamic Bank Customers with Religiosity as a Moderating Variable

Islamic banking in Indonesia continues to experience developments marked by increasing assets and market share. However, Islamic banking is still lagging behind conventional banking, including in Lombok Island, where the majority of the Population is Muslim. This study aims to explore the factors that influence the preferences of the people of Lombok Island in choosing Islamic banks, with a focus on the influence of service quality, perception, financial literacy, product knowledge, Islamic branding, and the role of religiosity as a moderating variable in the relationship. This type of research is explanatory research (explanatory research) with a quantitative approach. The Population in this study was Islamic customer banks in Lombok Island, with a sample of 210 respondents determined using Nonprobability Sampling, and the data collection tool used was a questionnaire. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The study results indicate that service quality, perception, financial literacy, product knowledge, and Islamic branding significantly influence the preferences of the Lombok Island community to become Islamic bank customers, as evidenced by the T-Statistic value &gt; 1.96 and P-Value &lt; 0.05. At the same time, religiosity cannot moderate the relationship between service quality, perception, financial literacy, product knowledge, and Islamic branding on the preferences of the Lombok Island community to become Islamic bank customers. Based on this, it is recommended that Islamic banks improve Islamic branding and service quality and hold financial education programs for the community.

Measuring Customers Loyalty Through Satisfaction In E-Commerce: An Empirical Study On Tokopedia

This study aims to empirically examine the impact of e-service quality, e-commerce innovation, utilitarian value, and hedonic value on customer loyalty, with customer satisfaction as a mediating variable at Tokopedia. The research population consists of Tokopedia users in Jakarta. The sample for this study includes 252 participants selected through screening questions and collected online via Google Forms using judgmental sampling. The data is processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate a positive and significant influence of e-service quality, e-commerce innovation, utilitarian value, and hedonic value on customer loyalty, both directly and indirectly, through the mediation of customer satisfaction.

Exploring small and medium enterprise performance through dynamic capability perspective

Background: Small and medium enterprises (SMEs) are crucial to both global and national economies. They create jobs, boost competitiveness and drive economic growth. In the digital age, SMEs have increased opportunities to expand, enhance their capabilities and compete effectively.Aim: This research explores how environmentally conscious SMEs improve performance using dynamic capabilities (DCs) approach. It specifically examines how e-commerce and management capabilities contribute to SME performance in the Indonesian culinary sector and highlights the role of strategic orientation in this study.Setting: The study focusses on SMEs in the culinary sub-sector located in West Java, DKI Jakarta, and Banten provinces in Indonesia. These regions were selected because of their vibrant culinary industries and the significant role SMEs play in the local economy and gross domestic product (GDP).Methods: A quantitative analysis was conducted using online surveys via Google Forms, collecting 236 responses. The data were analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using Smart PLS 3.0 software.Results: Four hypotheses about DCs and SME performance were tested, with three being accepted. The study found that DCs alone do not directly enhance SME performance.Conclusion: The study highlights the importance of strategic orientation in mediating DCs with SME performance. In the digital era, aligning goals with market needs helps SMEs use their DCs more effectively, adapt to changes, innovate and grow sustainably.Contribution: This research contributes to the literature on DCs and strategic management, offering insights into improving SME performance in Indonesia.

Adopting Circular Economy Principles: How Do Conflict Management Strategies Help Adopt Smart Technology in Jordanian SMEs?

Smart technology is essential for integrating circular economy principles. This research investigates how conflict management strategies (collaboration, accommodation, avoidance, compromise, and competition) impact the adoption of smart technology, particularly blockchain, in Jordanian SMEs. Additionally, the study explores the moderating role of customer-centric green supply chain management in the relationship between blockchain adoption and circular economy principles. This research addresses a gap in the literature by focusing on Jordanian SMEs, an under-explored context. Data were collected from 421 senior managers, department heads, and executives of Jordanian SMEs, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), to test the hypotheses and analyze complex relationships. The findings reveal that conflict management strategies are critical in blockchain adoption, with collaboration and compromise emerging as the most influential. Moreover, blockchain adoption positively impacts the implementation of circular economy principles. The moderating effect of customer-centric green supply chain management enhances the sustainability and competitiveness of SMEs through blockchain technology. This research contributes to theory and practice by providing valuable insights into the strategic role of conflict management in driving technological innovation and sustainability within the circular economy framework, particularly in the context of Jordanian SMEs.