Purpose: This study examines the effect of dividend pay-out ratio (DPR), total assets, and asset growth on banking company performance, measured by return on assets (ROA) and net profit margin (NPM). Research methodology: Using purposive sampling, we obtained 67 banking companies as samples, comprising 33 unlisted firms and 34 listed firms on the IDX. This study observed a 9-year period from 2011 to 2019; thus, the total sample comprises 603 firm-year observations. Linear regression analysis was used to analyze the data. Results: The results show that DPR and total assets, namely ROA and NPM, have a significant effect on the performance of banking companies. Asset growth had a significant effect on NPM. However, asset growth has no significant effect on ROA. Limitations: We acknowledge that we solely used a banking corporation in Indonesia. Nevertheless, to demonstrate the bigger picture of the study findings in terms of banking performance, further studies should employ banking corporations in all emerging countries. Contribution: The results enrich the theoretical knowledge about these factors in financial performance, particularly in the Indonesian banking industry. Practical Implications: Corporation management might consider this finding when making decisions regarding dividend ratios, asset size, and asset growth. Further, management needs to pay attention to these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to examine the relationship between DPR, total assets, and asset growth to performance that employs samples of the banking industry from listed and unlisted companies on the IDX.

Purpose: The purpose of this study was to determine the impact of E-Human Resource Management (E-HRM) had on Batam’s F&B productivity. Research methodology: A total of 395 respondents were included in the study. Four populations were used in this study, namely Starbucks, McDonalds, Mixue, and KFC, located in Batam City, Riau Islands, Brazil. The obtained data were processed using the PLS SEM application. Results: The results suggest that the implementation of E-HRM has a significant positive impact on employee productivity in the F&B companies studied. Limitations: There are many limitations when conducting this study due to difficulties in collecting data, information, and respondents at KFC, Mixue, Starbucks, and McDonalds. This causes this research to be suboptimal because the company maintains its data privacy. Therefore, this study only obtained respondent data internally. Then, with limited time, the time to distribute questionnaires to respondents was very short. Contribution: This research provides a deep understanding of the importance of implementing E-HRM (E-Job Analysis, E-Training & Development, E-Performance Appraisal, E-Recruitment, and E-Communication) in increasing employee productivity in F&B companies in Batam City. The results show that e-HRM has a positive impact on Behavioral Intention, which contributes to increased employee productivity.

Purpose: Financial statement fraud, which is usually committed by insiders, aims to present a company positively and benefit fraudsters. Insiders commit fraud to deceive investors or hide their mistakes. This occurs in companies with weak control and unethical leaders. Prevention is important; however, early detection is crucial. Depreciation fraud manipulates the depreciation schedule to make financial statements look better. This involves inflating asset values and reducing expenses. Detecting depreciation fraud is difficult, and has severe consequences. Such activities can lead to penalties for both individuals and companies. Companies require accurate records, and auditors must review statements thoroughly to prevent and uncover fraud. New models were used to identify depreciation fraud in defaulting companies. Research methodology: Forensic accountants may analyze depreciation fraud. We use Depreciation Accumulated after Tax (DAAT) to accurately find depreciation fraud by the company. A comparatively low or negative impact indicates depreciation fraud. The ADTFA and DAAT financial models can be used to trace depreciation fraud. Results: The results are remarkable and should be tested in further depreciated fraud companies to detect their financial health position early. Limitations: Detecting depreciation fraud is difficult because of various factors, including complex accounting methods, subjective estimates, and lack of external verification. Contribution: This helps to account for users and investors, researchers detect depreciation fraud earliest, and present its financial accounting report. Novelty: The researcher may adopt and push validated reliability through ADTFA and DAAT tests to detect depreciation fraud.

Purpose: This study examines the audit committee attributes, audit quality, and financial performance of listed oil and gas companies in Nigeria. Research methodology: Audit committee attributes were measured by audit committee size, audit committee independence, and audit committee financial expertise, and audit quality was measured by audit fees charged by an external auditor. Financial performance is measured in terms of earnings per share. The researcher used secondary data extracted from the ten listed oil and gas firms annual reports, and the accounts were analyzed using Panel Least Square. Results: This study reveals a positive and statistically significant relationship between audit committee independence and earnings per share. It also shows that audit quality moderates audit committee attributes significantly and increases firm performance. This study recommends that maintaining high audit quality within the audit committee is crucial for a firm if it aims to offer increased assurance to investors and stakeholders concerning the precision and dependability of its financial statements. Limitations: This study was limited to listed oil and gas companies in Nigeria ranging from to 2016-2022.   Contribution:  This study examined factors that can moderate the relationship between audit committees and the financial performance of listed oil and gas companies in Nigeria. One such factor is audit quality, which can potentially enhance or diminish the impact of audit committee effectiveness on financial performance. No study conducted in Nigeria has examined this relationship specifically in the oil and gas sector. This knowledge gap served as the rationale for conducting this study.

Purpose: This proposes is a strategic plan for fostering religious moderation within the Al-Ma'arif Institute in Way Kanan District, Indonesia. The plan aims to cultivate a tolerant and inclusive learning environment that embraces diversity and promotes peaceful coexistence among students and staff. Research methodology: The research employs a qualitative approach, utilizing in-depth interviews, focus group discussions, and document analysis to gather data on existing religious practices and attitudes within the Institute. The insights gained inform the development of a strategic framework encompassing key areas such as curriculum development, teacher training, student engagement activities, and community outreach initiatives. Results: The anticipated outcomes of implementing the strategic plan include enhanced understanding and appreciation for diverse religious perspectives among students and teachers., development of peaceful and tolerant campus culture that respects individual beliefs, improved community relations and contributions to fostering religious harmony in Way Kanan District. Contribution: This research offers a valuable roadmap for educational institutions seeking to promote religious moderation within their communities. The strategic plan, tailored to the specific context of the Al-Ma'arif Institute, provides a practical framework that can be adapted and applied by other institutions in diverse settings. The success of implementing this plan can serve as a model for fostering peaceful and inclusive learning environments that contribute to broader societal harmony.

Purpose: The development of a green school-based madrasah management model can have a positive impact on social and economic aspects. This is because the implementation of green school requires more efficient use of technology and resources, thus reducing operational costs and increasing productivity. This research explores the development of a management model for Green School-based Madrasahs in Pesawaran District as a strategy to improve the quality of education and environmental awareness. Method: The method used in this research is descriptive qualitative method. Data sources in this study include primary data and secondary data. Data collection techniques through observation, interviews and documentation. Data analysis, through data (data collection), data reduction (data reduction), data presentation (data display) and conclusion (conclusion) or verification (verification). Data validity check through tringulation. Result: The stages of planning, organizing, implementing, and monitoring are described with a focus on stakeholder participation, the establishment of an organizational structure, the implementation of an environment-based curriculum, and awareness-raising efforts. Despite showing positive progress, obstacles such as limited resources, lack of awareness, absence of supporting policies, community response, and limited access to green technologies pose challenges. Careful oversight involving monitoring, performance evaluation, feedback and continuous improvement is needed to maintain the sustainability of Green School. Contribution: This research provides a foundation for the development of a sustainable Green School-based management model in Madrasah Tsanawiyah Pesawaran District.

Purpose: The purpose of this research is to explore the strategies and challenges in implementing sharia entrepreneurship education in nature-based senior high schools (SMA Alam) across Lampung Province, aiming to develop students who are both entrepreneurially skilled and grounded in Islamic economic values. Methodology: This study employed a qualitative approach, beginning with a literature review and needs analysis involving students, educators, and stakeholders. Data were collected through field observations and industry collaboration. The program's development followed a continuous cycle of monitoring and evaluation to refine implementation strategies based on feedback and outcomes. Results: The research found that the implementation of a holistic sharia entrepreneurship education strategy—covering curriculum development, industry involvement, active learning, extracurricular activities, and ongoing evaluation—effectively promotes entrepreneurial competence and Islamic character among students. Despite facing challenges such as limited understanding, resource constraints, and resistance to change, these can be addressed through targeted training, improved infrastructure, and stakeholder collaboration.