Purpose: This study investigates how young adults manage their finances. It examines the impact of three factors: allowance (pocket money), financial habits (lifestyle), and access to financial services (inclusion). Methods: The study population comprised college students in Bandung, Indonesia. A sample of 159 college students was selected to understand their financial management practices and related factors. Results: The study found that Allowance and financial inclusion significantly influenced how young adults managed their finances. These factors were found to have a significant impact, with p-values less than 0.05. Students who manage their income exhibit better budgeting and spending habits. Access to financial services positively affects students' financial management skills and encourages safer savings methods. However, lifestyle factors did not significantly impact financial management, contrary to the findings of previous research. This suggests that other factors might be more crucial for financial discipline. Conclusions: This study finds that pocket money and financial inclusion significantly enhance financial management skills among university students, while lifestyle has little impact, highlighting the need for education that fosters saving, investing, and responsible financial behavior. Limitations: This study focused on a specific student population in Bandung, Indonesia. Further research is required to determine whether these findings apply to broader demographic groups.   Contribution: This study underscores the role of schools and families in enhancing students’ financial literacy through education, allowances, and financial inclusion. Novelty: This study reveals that lifestyle habits have a limited impact on financial management among tech-savvy youth, suggesting the need to reconsider financial education strategies, particularly in trend-driven contexts such as Bandung.

Purpose: This study aimed to analyze the strategy of the UPTD Health Center with BLUD status in Jember Regency using the SPACE matrix approach. Method: This research was a quantitative descriptive study. Data processing and analysis were performed by quantitative analysis using the SPACE matrix, and data collection was conducted in a cross-sectional manner. The sample size of four health centers was selected using the purposive sampling technique. The primary data collection technique using questionnaire instruments was then validated using focus group discussions (FGD) and partly using secondary data from the Health Center. Results: The results of the SPACE matrix analysis show that Health Centers with weak internal strength are in the competitive quadrant, while Health Centers with strong internal strength are in the aggressive quadrant. The two categories of Health Centers are measured in the effectiveness of their organizations based on aspects of financial performance with BLUD maturity indicators showing liquidity results at level 5 (optimizing), efficiency at level 3 (Defined), effectiveness at levels 4 and 5 (Predictable and Optimizing), and maturity levels at level 5 (optimizing) and in terms of service performance, namely, the Community Satisfaction Index with good results for health centers that have weak internal strength and are very good at health centers with strong internal strength. Conclusions: Health centers with strong internal capacity are in the aggressive quadrant and can pursue proactive strategies, whereas weaker ones fall in the competitive quadrant and require cost control. Overall, BLUD status enhances financial and service performance. Limitations: The study was limited to four centers in one region and used cross-sectional data, which may not reflect broader or long-term trends.   Contribution: This study applies the SPACE Matrix to guide strategic planning for BLUD health centers based on their internal and external conditions.

Purpose: This study evaluates EMA practices and proposes policies for broader adoption. Method: In January 2022, Dhaka Stock Exchange (DSE)-listed companies were methodically analyzed. 61 manufacturing companies were selected from 181 after exclusion. Interviews, structured questionnaires, and 2020–2022 corporate annual reports were used to collect data.  A multiple regression model calculated and assessed the Corporate Environmental Management Reporting Index (CEMRI), using total assets, sales, stock prices, and board size as independent variables. Results: Sector-wise analyses showed differences in EMA adoption.  In the textile industry, total sales and board size positively influence CEMRI, while stock price negatively but statistically insignificantly affects it.  Total assets are positively associated with CEMRI in the pharmaceutical industry; however, other characteristics are negatively connected. CEMRI and financial indicators were slightly correlated in food and associated industries.  Sales fell, while stock prices and assets rose in the ceramic industry.  EMA reporting was most predictable in the fuel and power sectors, where total assets, revenue, and stock prices affected CEMRI. Conclusions: This study highlights the uneven adoption of Environmental Management Accounting across manufacturing sectors in Bangladesh and underscores the need for stronger policies, regulatory frameworks, and corporate commitment to promote sustainable business practices. Limitations: The study is limited to manufacturing enterprises and a specific timeframe (2020–2022), potentially affecting generalizability.   Contribution: The findings guide policymakers and managers to strengthen sustainable corporate accountability in Bangladesh.

Purpose: This study examines the nexus between tax planning and shareholder wealth maximization among listed banks in Nigeria. The specific objective was to estimate the extent to which the effective tax rate affects the total shareholder return. Method: An ex-post facto research design was adopted on a population of 12 listed deposit money banks in Nigeria. Purposive sampling was used to select a sample size of nine banks. Secondary data for the study were sourced from the annual reports of banks from 2014 to 2023. Cross-sectional, seemingly unrelated regression was carried out to test this hypothesis. Results: It was found that a reduction in the effective tax rate will increase the total shareholder return of listed banks in Nigeria (? = -0.171827, p = 0.0000). Conclusions: Tax planning enables companies to strategically manage their tax liabilities by minimizing tax expenses by taking advantage of available deductions, credits, and exemptions. As per policy implications, Nigerian tax authorities should continuously assess tax liabilities and implement legal tax minimization strategies. Limitations: This study is limited by its focus on listed deposit money banks in Nigeria, which restricts the generalizability of the findings to other financial institutions. Contribution: This study contributes to the literature by filling a critical gap by focusing on sector-specific profitability metrics, as it offers a new perspective on the liquidity-performance relationship in Nigerian agricultural firms.

Purpose: This study examines whether revenue diversification improves or harms banks' profitability and financial stability in Bangladesh. Method: A panel dataset covering 270 observations from DSE-listed banks spanning 2014 to 2023 is used. This study applies fixed-effects and random-effects regression models using STATA 13. Key performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Z-score (a measure of financial risk) are analyzed. The control variables include bank size, leverage, asset growth, the deposit-to-total-assets ratio, and macroeconomic indicators such as GDP growth and inflation. Results: Revenue diversification negatively impacts profitability and financial stability. ROA, ROE, and Z-score have significantly negative relationships with revenue diversification. Larger banks tend to be less profitable and stable, whereas a higher deposit-to-total-assets ratio improves performance. GDP growth has a slight positive impact on profitability but does not significantly affect the financial stability. Conclusions: Diversifying income sources may not always benefit Bangladeshi banks. This can reduce profitability and increase financial risk. Managing leverage and improving asset utilization are crucial for achieving better financial outcomes. Limitations: This study is limited to DSE-listed banks in Bangladesh and does not consider unlisted banks or non-bank financial institutions in its analysis. Contribution: This study contributes to the banking and finance field by offering insights into the effects of revenue diversification on bank performance and risk in a developing economy. This can help policymakers, bank managers, and financial analysts make better decisions regarding income strategies and risk management.