Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

ESG (environmental, social and governance, a framework used to assess an organisation’s business practices and performance on various sustainability and ethical issues) and Digital Transformation (the process of using digital technologies to change a business’s operations, products and services by integrating digital solutions into all areas of the business, which can lead to cultural and technological changes) are emerging issues across different industries, including the banking field. There has been limited research focusing on exploring the linkages between ESG, Digital Transformation and Customer Behaviour in the banking area, especially within developing countries such as Vietnam. Based on this gap, this study analyses and assesses the role of Digital Transformation and ESG on customer behaviour towards brands in the banking sector in Ho Chi Minh City. The research employed the quantitative research methods with the combination of fundamental analytical methods such as statistics, Cronbach’s alpha reliability, Exploratory Factor Analysis (EFA), measurement models and Partial Least Squares Structural Equation Modelling (PLS-SEM). The analysis was based on survey data from 550 customers who are the commercial banks’ current customers and live in Ho Chi Minh City, yielding 514 valid responses. Using SPSS and SMART PLS software, the study provided notable results. Specifically: (1) The component factors of ESG, including Environmental Issues (EN), Social Issues (SO), Government Issues (GO) and Digital Transformation (DT), positively influence Customer Behaviour (CB); (2) The component factors of ESG, including Environmental Issues (EN), Social Issues (SO) and Government Issues (GO), play a mediating role in the relationship between Digital Transformation (DT) and Customer Behaviour (CB).

The rapid digitalisation of business processes and the widespread adoption of remote work since the COVID‑19 pandemic have forced private enterprises to re‑examine the role of human resource management (HRM). Drawing on the resource‑based view, this study investigates how digital HR strategies—covering recruitment & selection, training & development, performance management and digital employee services—affect employee engagement and firm performance in a context where a significant portion of the workforce operates remotely. Using survey data from 150 employees and managers in 50 privately owned firms in Chongqing, China, supplemented by semi‑structured interviews with HR leaders, we develop a digital HR adoption index and test its impact on remote work effectiveness and organisational performance. The results show that higher levels of digital HR adoption positively influence employee engagement, reduce perceptions of relative deprivation and cyberloafing, and enhance remote work effectiveness. Regression analysis further indicates that remote work effectiveness mediates the relationship between digital HR adoption and organisational performance. Qualitative insights highlight the importance of leadership support, training and the integration of platforms such as WeChat Work, DingTalk and Tencent Meeting for managing remote teams. Our findings offer evidence‑based recommendations for private enterprises in emerging economies to align digital HR strategies with remote working arrangements, support employee well‑being and sustain performance.