In the current digital age, financial development has seen substantial shifts, particularly in buying and selling activities that are now facilitated by digital technology or electronic transactions (e-commerce), which offer convenience at relatively low costs. However, micro, small, and medium enterprises (MSMEs), which play a crucial role in the economy, must adapt to these advancements to sustain and grow their businesses. Despite the widespread adoption of e-commerce, many MSMEs have yet to fully capitalize on this technology. Limited knowledge often leads to hesitation in embracing e-commerce opportunities. Consequently, this study seeks to explore how innovation, information management, and e-commerce adoption impact MSME performance and its implications for business sustainability. The research targets MSME owners and managers in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi) and nearby regions, with a sample of 420 individuals selected through random sampling. Data was collected through an online survey (Google Forms) administered to MSME management. The survey items were tested for validity and reliability, and the data analysis was conducted using various regression analyses with SEM-PLS and Smart-PLS3. The study’s findings highlight the following key points: 1) E-commerce adoption significantly enhances information management, which supports MSME sustainability; 2) E-commerce adoption also improves performance through better information management, further promoting MSME sustainability; 3) While technology is important, e-commerce adoption is the primary factor driving MSME sustainability, with technology serving as a secondary factor.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

Building cooling load depends on heat gains from the outside environment. Appropriate orientation and masonry materials play vital roles in the reduction of overall thermal loads buildings. A net-zero energy building performance has been analyzed in order to ascertain the optimum orientation and wall material properties, under the climatic conditions of Owerri, Nigeria. Standard cooling load estimation techniques were employed for the determination of the diurnal interior load variations in a building incorporating renewable energy as the major energy source, and compared with the situation in a conventionally powered building. The results show a 19.28% reduction in the building’s cooling load when brick masonry was used for the wall construction. It was observed that a higher heat gain occurred when the building faced the East-West direction than when it was oriented in the North-South direction. Significant diurnal cooling loads variation as a result of radiation through the windows was also observed, with the east facing windows contributing significantly higher loads during the morning hours while the west facing windows contributed higher amounts in the evening. The economic analysis of the net-zero energy building showed an 11.63% reduction in energy cost compared to the conventional building, with a 7-year payback period for the use of Solar PV systems. Therefore, the concept of net-zero energy building will not only help in energy conservation, but also in cost savings, and the reduction of carbon footprint in the built environment.

The efficiencies and performance of gas turbine cycles are highly dependent on parameters such as the turbine inlet temperature (TIT), compressor inlet temperature (T1), and pressure ratio (Rc). This study analyzed the effects of these parameters on the energy efficiency, exergy efficiency, and specific fuel consumption (SFC) of a simple gas turbine cycle. The analysis found that increasing the TIT leads to higher efficiencies and lower SFC, while increasing the To or Rc results in lower efficiencies and higher SFC. For a TIT of 1400 ℃, T1 of 20 ℃, and Rc of 8, the energy and exergy efficiencies were 32.75% and 30.9%, respectively, with an SFC of 187.9 g/kWh. However, for a TIT of 900 ℃, T1 of 30 ℃, and Rc of 30, the energy and exergy efficiencies dropped to 13.18% and 12.44%, respectively, while the SFC increased to 570.3 g/kWh. The results show that there are optimal combinations of TIT, To, and Rc that maximize performance for a given application. Designers must consider trade-offs between efficiency, emissions, cost, and other factors to optimize gas turbine cycles. Overall, this study provides data and insights to improve the design and operation of simple gas turbine cycles.

Despite many investigations concerning antecedents of organizational commitment in the workplace, very few studies so far have analyzed the direct or indirect impact of HR change leadership role on organizational commitment via HR attribution. Therefore, given the reciprocal principle of social exchange theory, attribution theory and signal theory, this study formulated hypotheses and a model to test the relationships between included variables by employing the mixed-method approach. In-depth interviews were initially conducted to develop questionnaires to collect quantitative data. Employing PLS-SEM to analyze the data collected from 1058 employees working in 24 sustainable enterprises in Vietnam, the findings show that the degree of adopting HR change leadership role was positive, directly affecting organizational commitment. Also, both well-being and performance HR attribution play partially mediated roles in the relationship. The findings suggest that the organizational commitment depends on not only how the degree of adopting HR change leadership role is executed, but also how employees perceive and interpret the underlying management intent of these practices. In a sustainable context, adopting HR change leadership role plays a critical role in shaping employees’ interpretations of sustainable HR practices and their subsequent attributions. Besides, employees’ belief on why are sustainable HRM practices implemented has an influence on the organizational commitment that in turn contributes to the overall sustainable performance.

This research aims to examine the role of learning leadership on teacher performance in elementary schools, analyze the influence of digital literacy on teacher performance, analyze the role of emotional intelligence on teacher performance and analyze the role of intellectual intelligence on teacher performance. In this digital era, digital literacy plays an important role in education. The application of digital literacy in education is still not optimal and there is no previous research that discusses the variables of instructional leadership, teacher performance, digital literacy, emotional intelligence and intellectual intelligence. The research method used is quantitative, the population of this research is all teachers who have used e-learning methods, and the analysis of this research uses structural equation modelling (SEM), the respondents for this research are 675 Indonesian teachers. The sampling method is simple random sampling. Research data was obtained from distributing online questionnaires designed using a 5-point Likert scale, namely scale 1 is strongly disagree, scale 2 is disagree, scale 3 is neutral, scale 4 is agree and scale 5 is strongly agree. Data processing uses SmartPLS 3.0 software tools. The SEM test stages in this research are the outer model test, namely convergent validity, discriminant validity and composite reliability, and then the inner model test, namely hypothesis testing. The results of the analysis using SEM are that the Instructional leadership variable has a positive and significant relationship to teacher performance, the Digital literacy variable has a positive and significant relationship to teacher performance, the Emotional intelligence variable has a positive and significant relationship to teacher performance and Intellectual intelligence has a positive and significant relationship to teacher performance. The novelty of this research is the discovery of a model of the relationship between instructional leadership variables, digital literacy variables, emotional intelligence variables, and intellectual intelligence variables on teacher performance which did not exist in previous research studies. This research has a novelty, namely a model analyzed using SEM-PLS in the digital era. The principal must be able to determine and set learning objectives in his school, in his implementation the principal always involves teachers in developing and implementing learning goals and objectives and the principal also refers to the curriculum set by the government in developing learning. The dimensions of instructional leadership are defining school goals, managing learning programs, and creating a positive learning climate. In other words, the principal has implemented Instructional Leadership with indicators of setting learning goals, indicators of being a resource for staff, indicators of creating a school culture and climate that is conducive to learning, indicators of communicating the school’s vision and mission to staff, indicators of conditioning staff to achieve their goals.