This article presents the validation of a virtue-based leadership development questionnaire (LID). Leadership is defined as the human action of guiding others toward a common good, which requires the exercise of personal competencies and virtues. The theoretical and factorial structure of LID has three domains: intellectual, relational and performative. The LID was administered to a sample of 1759 university students from Mexico and Spain for factor analysis. Subsequently, it was applied to a sample of 1906 students from a Mexican university for confirmatory factor analysis and to 171 Mexican students for a convergent validity study with the Socially Responsible Leadership Scale (SRLS). Psychometric analyses indicate that the questionnaire is reliable and valid. Confirmatory factor analysis indicates that the questionnaire fits the theoretical model and has convergent validity with the SRLS. This questionnaire aims to contribute to the leadership education of university students.

This study aims to investigate what influences local workers over the age of 40 to work and stay employed in oil palm plantations. 414 individuals participated in a face-to-face interview that provided the study’s primary source of data. Exploratory Factor Analysis was used to analyse the given data. The study revealed that factors influencing local workers over the age of 40 years to leave or continue working in oil palm plantations can be classified as income factors, internal factors and external factors. The income factor was the most significant factor as the percentage variance explained by the factor was 26.792% and Cronbach Alpha was high at 0.870. Therefore, the study suggested that the oil palm plantation managements pay more attention to income elements such as basic salary, wage rate paid to the workers and allowance given to the workers since these elements contribute to the monthly total income received by the workers and in turn be able to attract more local workers to work and remain in the plantations.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

A serious problem in the workplace is incivility, which impacts especially vulnerable groups like single mothers who hold jobs and experience subtle unfair or damaging treatment. As the number of single working mothers continues to rise in today’s workforce, this study aims to clarify third-party perceptions about incivility against them at work and subsequent influences on individuals as well as the organization. Because the analysis is embedded in theories of social role expectations and organizational justice, it explores third-party observers’ perceptions (such as coworkers or supervisors) of whether incivility directed at single working mothers differs from that experienced by their comparison group—professionally equivalent peers who do not share equal caregiver responsibilities. The researchers employed a mixed-methods approach, incorporating both quantitative surveys and in-depth qualitative interviews to collect rich data from participants who represented several fields. They report their results that third-party observers are less likely to experience vicarious justification of incivility against single working mothers but may be equally unlikely or even more reluctant than in the case of other employees and furthermore find this data account for these differences. The results illustrate the intricate interplay of gender, family structure and work dynamics on workplace outcomes—all leading to lower job satisfaction rates, a high level of stress or even stagnation in career progression for single working mothers. Our findings also extend the workplace incivility literature by demonstrating ways in which single working mothers are particularly vulnerable to this form of mistreatment and a broader need for organizational policies that cultivate an inclusive, supportive environment. Implications for human resource management, organizational culture and policy based on these findings are discussed as it may provide some recommendations for handling incivility in the workplace environment.

Tangerang City is characterized by its dense residential, commercial, and industrial activities and strategic proximity to Jakarta. This study aims to evaluate the strategic planning and implementation of innovative city initiatives in Tangerang, Indonesia, focusing on integrating blockchain, Internet of Things (IoT) big data technologies and innovation in urban development. This study has employed explanatory survey data from a structured questionnaire distributed to a diverse Tangerang community sample, including users and non-users of the “Smart City Tangerang Live” application. The survey was conducted for 2-months March to April 2022, included 71 and the sample included individuals across 13 districts, utilizing cluster sampling to ensure representativeness. The findings reveal a positive community response towards the smart city initiatives, with significant Engagement and interaction with the “Tangerang Live” application. However, technology access and usage disparities among different community segments were noted. The study highlights the critical role of intelligent technologies in transforming urban infrastructure and services, improving the quality of life, and fostering sustainable urban development in Tangerang. The implications of this study are multifaceted. For urban planners and policymakers, the results underscore the importance of strategic planning in innovative city development, emphasizing the need for inclusive and accessible technological solutions. The study also suggests potential areas for improvement in community engagement and public awareness campaigns to promote the adoption and efficient use of smart technologies.