Earnings quality indicates an organization’s capacity to produce sustainable and predictable future earnings based on its reported net income or profit. Evaluating earnings quality necessitates a comprehensive examination of a company’s financial documents and tax records, typically conducted by financial analysts or consulting firms. The preparation and presentation of performance reports are crucial, as they significantly affect stakeholder perceptions. Hence, the quality of earnings and the way it is reported play a vital role in shaping the public image of the entity. This research explores the relationship between human resource accounting and earnings quality within the oil and gas sector listed in Nigeria, focusing on variables such as operating cycle, sales volatility, performance, and liquidity. Using both survey and ex-post facto designs. The study encompasses a sample of 9 oil and gas firms from a population of 12 over a 15-year span (2008–2023). The research involved collecting data from 200 observations from these companies, which were analyzed using valid diagnostic tests, pooled OLS, and multiple regression analysis to investigate the relationships between variables. The main findings reveal that human resource accounting has a significant effect on earnings quality in Nigeria's listed oil and gas sector, as indicated by F(4,133) = 69.43, p-value = 0.000, adjusted R2 = 0.515, and R2 = 0.546, resulting in the rejection of the null hypotheses (H0). Consequently, the study concludes that human resource accounting positively influences earnings quality in these firms. Recommendations include urging regulatory bodies to create incentives for adherence to earnings quality standards, enhance transparency in disclosures, and penalize companies that withhold essential information. Additionally, firms should refrain from manipulating earnings to disguise inefficiencies, as this behavior adversely affects earnings quality.

Today, Islamic finance is growing and is one of the most dynamic segments of the global financial industry. Our study aims to contribute to the study of Islamic finance in Mali. To do so, we will explore the existing literature on Islamic finance. The results of the study will present the basic principles and products of Islamic finance, on the one hand, and its contribution to the Malian economy, on the other.

Research Objectives: This study aims to investigate the behavior and preferences of non-Muslim tourists towards halal tourism offerings in West Java using the Theory of Planned Behavior (TPB) as a theoretical framework. The objectives include understanding the attitudes, subjective norms, and perceived behavioral control influencing non-Muslim tourists' intentions and behaviors related to halal tourism in the region. Methodology: A sample of 116 non-Muslim respondents will be surveyed to assess their attitudes, subjective norms, and perceived behavioral control towards halal tourism in West Java. Data will be analyzed using SPSS 20.0 and Smart-PLS 3.0 software to evaluate the relationships between these variables and non-Muslim tourists' intentions and behaviors towards halal tourism offerings. Finding: The study will analyze the data to determine the impact of Halal Tourism's subjective norms, perceived behavioral control, and Attitude on non-Muslim tourists' preferences and behaviors regarding Halal tourism in West Java. As a result, Halal Tourism's subjective norms do not affect Halal Tourism Visit Intention, while Halal Tourism's subjective norms and attitudes affect Halal Tourism's visit intention. Practical Implications: The findings of this research will offer valuable insights for tourism stakeholders and destination managers in West Java to tailor their offerings to better cater to the needs and preferences of non-Muslim tourists. By understanding the factors that drive non-Muslim tourists' intentions and behaviors towards halal tourism, stakeholders can enhance the overall tourism experience for this segment of visitors, ultimately contributing to developing more inclusive and appealing halal tourism products in West Java. Originality: The novelty of this research lies in several aspects, namely: New focus: Most similar research focuses on Muslim tourists. This research shifts to a non-Muslim perspective. West Java was chosen as a case study location because of its significant potential in halal tourism, although there is still minimal research. This study will explore how non-Muslim tourists respond to the integration of cultural and Islamic religious elements in halal tourism. Motivational factors: This research will identify the elements that encourage non-Muslim tourists to choose halal tourist destinations.

Introduction: Zimbabwe's informal economy is significant, with many businesses operating outside the formal tax net. Fiscalization policies aim to bring these businesses into the formal economy, but their effectiveness is unclear. This study examines the impact of fiscalization on informal businesses in Zimbabwe, exploring its potential as a path to formalization. Methodology: A mixed-methods approach combined survey data from 300 informal businesses with semi-structured interviews from 20 business owners and policymakers. Logistic regression analysis examined the relationship between fiscalization policies, business characteristics, and formalization. Results Analysis: Fiscalization policies significantly influence formalization, with a positive correlation between policy implementation and formalization likelihood. Retail businesses, urban locations, and older/more educated owners are more likely to formalize. Micro-sized businesses, male owners, and rural locations face barriers to formalization. Conclusion: Fiscalization policies can effectively encourage informal businesses to formalize, increasing tax revenue and economic growth. Targeted support for micro-sized businesses, male owners, and rural locations can address specific barriers to formalization. Policymakers can leverage these findings to refine fiscalization policies, promoting a more inclusive and formalized economy in Zimbabwe. By understanding the complex relationships between fiscalization, business characteristics, and formalization, Zimbabwe can unlock the potential of its informal economy and foster sustainable economic development.

This study examines the relationship between interest rates, liquidity risk, and loan repayment behavior at Karugutu Savings and Credit Cooperative (SACCO) in Ntoroko District, Uganda. The objectives were to: (1) determine the relationship between liquidity risk and loan repayment, (2) explore the impact of multiple loans on loan repayment, and (3) evaluate the influence of risk analysis on loan repayment behavior. A descriptive cross-sectional survey design was employed, with a target population of 3,643 members and a sample size of 370, yielding a response rate of 81.1%. The study utilized Pearson correlation coefficients to analyze the data. The results revealed a moderate positive correlation between liquidity risk and loan repayment (Pearson correlation coefficients of 0.514**, 0.852**, and 0.697** for interest rates). Similarly, the correlation between multiple loans and loan repayment showed that liquidity risk plays a significant role, with correlations of -0.056 for multiple loans, and 0.492* for the interest rate. In risk analysis, significant positive correlations were found between risk factors and loan repayment (0.514**, 0.852**, and 0.697**). Furthermore, loan repayment had correlations of 0.169, 0.644**, and 0.415** with risk analysis factors. The study concludes that liquidity risk and interest rates have a significant impact on loan repayment at Karugutu SACCO. Furthermore, multiple loans are negatively correlated with loan repayment, suggesting that members who take multiple loans are at a higher risk of default. Risk analysis factors also play a crucial role in influencing loan repayment behavior. The following are the recommendations; 1. Improved Risk Management: Karugutu SACCO should adopt more robust risk management strategies, particularly in assessing liquidity risk, to improve loan repayment rates. 2. Loan Monitoring: Regular monitoring of members' loan statuses, especially those with multiple loans, should be implemented to mitigate the risk of default. 3. Interest Rate Adjustments: Interest rates should be carefully calibrated to balance between encouraging borrowing and ensuring repayment capacity. 4. Financial Education: The SACCO should provide financial literacy programs to help members better manage loans, especially for those seeking multiple loans.

This study aims to develop a conceptual framework for measuring electronic marketing in banking institutions by adopting appropriate dimensions for its measurement, namely (attraction, engagement, and learning). To achieve this objective, we used Confirmatory Factor Analysis (CFA) with the AMOS software. Based on these results, the study found that this model is suitable and reliable for measuring electronic marketing in banking institutions in Libya.

Globally, waste management is a challenge that affects the world and specifically in Rwandan rural areas, the lack of proper waste management systems has led to environmental degradation, health hazards, and economic losses. This study was conducted in a small city of Byumba which has the perspective of improving its way of waste management in rural area through Gicumbi Agriculture Production Market (GAPM) Ltd. In order to achieve the objectives, the data were collected from the field through the questionnaire that was administrated to a sample of 14 staff of GAPM Ltd and its beneficiaries. The collected data were processed quantitatively and qualitatively and the findings showed that the waste management techniques used by GAPM Ltd are landfill (100%), re-use (100%), recycling (100%), disposal (71.2%), composting (64.3%) and recovery (57.1%). The waste management of GAPM Ltd contributes to anthropo-social circular economy in the following ways: job creation (100%), environmental protection (100%); resource conservation (85.7%); social well-being and health (78.6%); economy generation (71.4%) and community engagement (57.1%). Having achieved all objectives and verified all hypotheses, it was suggested that the government should continue sensitizing people about the role of waste management in their socio-economic sustainability.

This study aims to analyze the influence of government expenditure on income inequality in Bengkulu Province. The data used is secondary data sourced from the Central Bureau of Statistics. Furthermore, the analysis tool used in this study is multiple linear regressions using panel data during the 2019-2021 periods. The results of this study show that simultaneously the variables village fund, education function expenditure, and economic function expenditure have a positive effect on income inequality in Bengkulu Province at α= 5%. Meanwhile, partially, the Village Fund has a negative and significant influence on income inequality in Bengkulu Province. Good management in infrastructure development and village economic empowerment helps reduce the gap between villages and cities. However, its effectiveness can be improved by focusing on poverty alleviation and job creation. While education function expenditure shows a positive influence on income inequality, even though education spending increases, inequality actually worsens. This is due to the unequal access and quality of education between rich and poor regions. For this reason, education policies must ensure equal access and quality throughout the region. Meanwhile, economic function expenditure does not have a significant effect on income inequality in Bengkulu Province. Suboptimal management and uneven distribution reduce the positive impact. Policies that focus more on empowering the local economy, improving fund management, and distributing benefits more evenly across all levels of society are needed to reduce inequality.