This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This article delves into an examination and analysis of leadership models within local government institutions in Indonesia, employing the conceptual framework of new institutionalism. We contend that informal local institutions within communities not only influence the behavior and identity of leaders as actors but, within the context of decentralization, have also undergone a process of reinstitutionalization regarding roles and functions, employing distinct patterns of appropriation. Employing an interpretive approach, this article focuses on phenomena within the management of local governance in the West Nusa Tenggara province. Data were collected through in-depth interviews, literature studies on local history, and online news searches. Through a case study of local governance in West Nusa Tenggara province, particularly Lombok, the article reveals that the Tuan Guru, an informal local institution in Lombok society, has experienced reinstitutionalization through vertical and horizontal appropriation. The conclusion drawn is that decentralization has created opportunities for informal institutions to re-establish their roles within formal governance through appropriation patterns.

This study uses the UTAUT2 (Unified theory of acceptance and use of technology) model as well as adding other factors such as Platform Usability, User Autonomy to determine the behavioral intention and behavior of online shoppers using e-commerce applications (ECAs) in Vietnam. Using the analysis results from structural equation modeling, it was shown that Social Influence, Use Proficiency, Hedonic Motivation, User Skill, Effort Expectancy positively affect Behavioral Intention. At the same time, Behavioral Intention is negatively affected by Performance Expectancy. Behavioral Intention and Facilitating Conditions are two factors that positively affect Use Behavior. Besides, User Autonomy negatively affects Use Behavior. The research results are an important basis for ECAs providers, managers and stakeholders to apply in assessing the behavioral intentions and behaviors of online shopping customers using ECAs in Vietnam to promote the use of ECAs in online shopping.

Hazards are the primary cause of occupational accidents, as well as occupational safety and health issues. Therefore, identifying potential hazards is critical to reducing the consequences of accidents. Risk assessment is a widely employed hazard analysis method that mitigates and monitors potential hazards in our everyday lives and occupational environments. Risk assessment and hazard analysis are observing, collecting data, and generating a written report. During this process, safety engineers manually and periodically control, identify, and assess potential hazards and risks. Utilizing a mobile application as a tool might significantly decrease the time and paperwork involved in this process. This paper explains the sequential processes involved in developing a mobile application designed for hazard analysis for safety engineers. This study comprehensively discusses creating and integrating mobile application features for hazard analysis, adhering to the Unified Modeling Language (UML) approach. The mobile application was developed by implementing a 10-step approach. Safety engineers from the region were interviewed to extract the knowledge and opinions of experts regarding the application’s effectiveness, requirements, and features. These interview results are used during the requirement gathering phase of the mobile application design and development. Data collection was facilitated by utilizing voice notes, photos, and videos, enabling users to engage in a more convenient alternative to manual note-taking with this mobile application. The mobile application will automatically generate a report once the safety engineer completes the risk assessment.

The global climate governance process will have a profound impact on geopolitical relations, and, at the same time, these will determine the direction of cooperation in international climate governance. The European Union and the United States are the most important players in the global governance of climate change, and their competing policy orientations and dynamics have a major impact on trends in this field. In this context, Africa is the region most vulnerable to climate change, and the climate issue in Africa has become one of the frontiers of competition between major powers. Indeed, major powers are increasingly competing in Africa, primarily in the areas of climate leadership, program provision, and capacity building. The study is based on the review of articles and research works regarding the global climate change strategies, especially in AFRICA (2020–2024); it also collected information and statistics from the websites and reports of world banks. In the future, the European Union and Africa should work together to build a new era of strategic partnerships to fight climate change. To do this, they should strengthen their strategic collaboration in global climate governance, look for new ways to work together in old ways, and make their cooperation more effective and efficient.

State-owned enterprises (SOEs) manage significant portion of world economy, including in the developing countries. SOEs are expected to be active and play significant role in improving the country’s economic performance and welfare through enhancing innovation performance. However, closed innovation process and lack of collaboration hinders SOEs to reach satisfying innovation performance level. This paper explores the construction and role of innovation ecosystem in the strategic entrepreneurship process of SOEs, of which is represented by dynamic capability framework, business model innovation, and collaborative advantage. Based on the analysis, this paper concluded that the collaboration between actors in the Innovation Ecosystem (IE) has positive effect to strengthening SOE’s Sensing Capabilities (SC) related to the process of exploring and identifying innovation opportunities. The increase of Sensing Capabilities (SC) will play significant role as input or antecedent on formulating proactive Innovation Strategy (IS) in orchestrating SOE’s innovation process. SOEs which has implementing proactive Innovation Strategy (IS) will be able to build collaboration and finding right Business Model Innovation (BMI). Finally, by building collaboration with other actors through the innovative business model has significant role to increase SOE’s Collaborative Advantage (CA), which considered as a proxy for competitiveness of SOEs.