In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

Spiritual Intelligence (SI) has become a key contributor towards enhancing employee well-being and job satisfaction (JS) in the modern competitive business world. This study examines the impact of SI on JS among Sri Lankan IT professionals, considering gender’s role in this relationship. Analyzing data from 383 respondents using Partial Least Square Structural Equation Modeling (PLS-SEM), the study reveals a strong positive correlation between SI and JS, with no moderating effect on gender. The study highlights the importance of embedding SI into HR and organizational policies to enhance workforce resilience and retention while contributing to broader industry development and global competitiveness in the IT sector.

This study explores the spatial distribution pattern of educational infrastructure development across districts and cities in North Sumatra, identifying significant disparities between urban and rural areas. The study aims to: (1) determine the distribution of educational development across districts and cities, (2) analyze global spatial autocorrelation, and (3) identify priority locations for educational development policies in North Sumatra Province. The methodology includes quantile analysis, Moran’s Global Index, and Local Indicators of Spatial Autocorrelation (LISA) using GeoDa software to address spatial autocorrelation. The results indicate that there are nine areas with a low School Participation Rate Index (SPRI), eleven areas with a low School Facilities and Infrastructure Index (SFII), and eleven areas with a low Regional Education Index (REI). Spatial autocorrelation analysis reveals that SFII shows positive spatial autocorrelation, while SPRI and REI exhibit negative spatial autocorrelation, indicating a high level of inequality between regions. Labuhan Batu Selatan and Labuhan Batu are identified as priorities for the provincial government in overseeing educational development policies.