Purpose: This research aims to evaluate the GRC maturity level at XX LLC as an SOE subsidiary engaged in plantation products and provides recommendations to improve GRC implementation. Method: The research was qualitative with a case study approach. Data collection  was carried out using secondary document collection to check the availability of documents to confirm the existence of GRC indicator elements. Supporting evidence that cannot be found on the website will be collected through interviews. The indicator used was from the GRC Forum Indonesia guidelines, which have three aspects. Results: The results obtained from the average calculation of the three aspects of the GRC excellence model in XX LLC were 94.5% or had a proactive maturity level. However, several aspects still need to be improved to maximize GRC implementation at XX LLC and optimize company performance. Conclusions: This study shows that a state-owned plantation subsidiary has reached a proactive GRC maturity level (94.5%), but still needs improvements in strategy dissemination, stress testing, innovation, and HR planning to enhance performance. Limitations: This study is limited to state-owned plantation companies. The number of respondents, sources of theory, and previous research are limited, and access to information is restricted owing to the company policy on confidentiality.   Contribution: Because of the research limitations regarding the GRC maturity level, this study contributes to the literature and serves as an additional reference for further study. For XX LLC, this research can contribute to optimizing the company’s performance. Novelty: This research uses secondary data collection, interviews, and document observation (available or not) as supporting evidence for respondents’ answers through interviews, while other research on GRC maturity levels only uses questionnaires.

Purpose: This study analyzes the impact of poverty, the Human Development Index (HDI), and inflation on economic growth in Kupang City from 2014 to 2023. Method: This study applies a quantitative method using multiple linear regression. Secondary data were obtained from the Central Bureau of Statistics (BPS) of Kupang City. Data analysis was performed using SPSS version 29.00 to examine the relationships between the variables. Results: Simultaneous poverty, HDI, and inflation have a significant effect on economic growth. However, poverty has a partially negative but insignificant effect, indicating that structural issues, such as access to resources, income inequality, and informal sector dynamics, also shape regional economic performance. HDI has a negative and significant impact, suggesting that improvements in education and health are not yet fully aligned with labor market absorption. Inflation has a positive but statistically insignificant effect, implying that short-term price movements do not directly determine growth in Kupang. Conclusions: Inclusive and integrated economic strategies are essential for achieving sustainable growth in Kupang City. Limitations: This study is limited by its use of secondary data and a purely quantitative approach, which may not capture institutional or behavioral nuances. Future studies should consider mixed methods to obtain more comprehensive insights.   Contribution: This study provides empirical evidence to support regional development policies focused on poverty alleviation, better alignment of human capital with economic needs, and inflation management.

Purpose: This study examines the effect of corporate liquidity on the earnings of listed agricultural firms in Nigeria. The proxies of corporate liquidity are net working capital and cash level. Method: This study adopted an ex-post facto research strategy. The population consisted of five listed agricultural firms in Nigeria, and census sampling was applied in the study. Secondary data were gleaned from the annual reports of firms from 2014 to 2023. A fixed-effects estimation model was used to test the hypotheses. Results: Net working capital has a significant positive effect on the earnings of listed agricultural firms in Nigeria, and cash level has a significant positive effect on the earnings of listed agricultural firms in Nigeria. Conclusions: Firms that can optimize their liquidity positions are more agile in taking advantage of business opportunities, such as acquiring raw materials at favorable prices or capitalizing on market demand surges. Limitations: A key limitation of this study is its relatively small sample size, as it exclusively examines listed agricultural firms in Nigeria. Consequently, these findings may not be fully generalizable to unlisted agricultural firms.   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. Implications: Financial managers of listed agricultural firms in Nigeria need to adopt proactive working capital management strategies by ensuring efficient accounts receivable collection and maintaining a balanced accounts payable structure.

Purpose: This study explores the effect of managerial competencies on the performance of SMEs in Yangon, Myanmar. Methods: A mixed-method approach was employed, combining qualitative and quantitative data. A structured questionnaire was distributed to 370 SMEs in Yangon, selected through a stratified random sampling technique, and regression analysis was used for quantitative data. In addition, 10 participants were interviewed for the qualitative portion, and thematic analysis was applied to the qualitative data. Results: The quantitative findings indicate that managerial skills positively impact SME performance, although the influence of certain competencies on business outcomes differs depending on the firm's size. Qualitative analysis revealed that while most SMEs acknowledged the significance of conceptual and technological skills, they were less aware of the importance of human competencies. Furthermore, respondents highlighted the necessity of significant investment to promote business growth and innovation, but these requirements were largely neglected by the government. Conclusions: This study found that managerial competencies significantly influence SME performance in Yangon, with technical skills being crucial for small businesses and broader competencies for medium-sized businesses. Many SME owners lack awareness of human competencies and face ongoing challenges, particularly limited government support for investment and innovation. Limitations: This study focuses exclusively on SMEs in Yangon, which may not provide a comprehensive representation of the broader SME sector in Myanmar. Contribution: The findings of this study are anticipated to offer valuable insights to SME operators, owners, and policymakers in Myanmar.

Purpose: This research was conducted at the National Training and Instructor Professional Certification Institute (LSP Pelatinas) using the path analysis method. Research methodology: The author collected data using a questionnaire with a population of 80 respondents from LSP Pelatinas employees. Respondent samples were taken from the entire population with a total sample of 80 employees. Previously, instrument testing was carried out and, after that, analysis requirements were tested using the normality test, linearity test and homogeneity test. The latter performs hypothetical testing with path analysis. Results: This study investigated the influence of competence, training, and motivation on employee performance at LSP Pelatinas (Indonesian National Coaching and Instructor Professional Certification Institute) using a survey method with path analysis on 80 employees. The research findings confirmed that competence, training, and motivation all have significant positive effects on employee performance, with competence emerging as the most influential factor for enhancing organizational performance and employee motivation. Conclusions: The study demonstrates that competence, training, and motivation all have significant positive effects on employee performance at LSP Pelatinas, with competence being the strongest predictor (contributing 24.2%), followed by motivation (76.4%), while these three variables collectively explain 95.7% of the variance in employee performance. Limitations: The research was constrained by limited references on similar studies within LSP Pelatinas context, restricted research scope, reliance solely on Google Forms for data collection without direct interviews, and insufficient time for comprehensive data collection and literature review. Contribution: This study provides empirical evidence for human resource management practitioners and organizational leaders in Indonesian professional certification institutions, contributing to the field of organizational behavior and performance management by demonstrating the significant relationships between competence, training, and motivation on employee performance.