The development of entrepreneurship in fisheries operations is an important component of eliminating poverty. Fisherman obviously produce fishery goods, despite the broad recognition of the positive role that entrepreneurship can play in the reduction of poverty. Integration into one’s society and economy are increasingly beginning to be seen as an essential component of entrepreneurial success. This study aims to investigate the cultural and entrepreneurial attitudes of fishermen involved in the production of fishery products in the Province of West Sumatra, Indonesia, accordingly with a particular focus on marine resource conservation areas in village development. In this development, the descriptive design of capitals was utilized. This design included interviews, a questionnaire survey, and a review of the relevant body of literature. As a result, the purpose of the study was to propose an alternative model for the development of villages that would be considered novel in Indonesia. The findings demonstrated that the model makes a contribution to enhancing the socio-economic, cultural, and social capabilities of a group of fishermen. In conclusion, tourism that is focused on social entrepreneurship has the potential to boost entrepreneurial attitudes as well as the atmosphere surrounding community understanding of creative village development. We came to the conclusion that implementing tourism with a focus on social entrepreneurship could increase entrepreneurial attitudes and create an atmosphere that is more conscious of the needs of the community in village development.

In the dynamic contemporary business landscape, the convergence of technology, finance, and management plays a pivotal role in organizational success. This research explores the multifaceted realm of strategic integration, emphasizing the intricate balance between these domains. The background sets the stage, elucidating the historical evolution and growing relevance of this integration. Various research methodologies, including case studies, surveys, interviews, and data analysis, are used to investigate practical aspects. The study delves into the role of technology, emphasizing digital transformation, innovation, and IT infrastructure. It dissects financial management, focusing on decision-making, risk management, and capital allocation. Additionally, management and leadership are discussed, with an emphasis on change management, strategic leadership, and skill development. Challenges, such as cultural disparities and regulatory complexities, are scrutinized, alongside opportunities like improved decision-making and enhanced productivity. Real-world case studies illustrate success stories and lessons learned. The paper concludes with findings, implications for businesses and management, and practical recommendations for navigating this convergence. This research contributes valuable insights into performance and competitiveness, facilitating a better understanding of key performance metrics and positioning strategies in the digital age.

Electrical energy is known as an essential part of our day-to-day lives. Renewable energy resources can be regenerated through the natural method within a reasonably short time and can be used to bridge the gap in extended power outages. Achieving more renewable energy (RE) than the low levels typically found in today’s energy supply network will entail continuous additional integration efforts into the future. This study examined the impacts of integrating renewable energy on the power quality of transmission networks. This work considered majorly two prominent renewable technologies (solar photovoltaic and wind energy). To examine the effects, IEEE 9-bus (a transmission network) was used. The transmission network and renewable sources (solar photovoltaic and wind energy technologies) were modelled with MATLAB/SIMULINK^®. The Newton-Raphson iteration method of solution was employed for the solution of the load flow owing to its fast convergence and simplicity. The effects of its integration on the quality of the power supply, especially the voltage profile and harmonic content, were determined. It was discovered that the optimal location, where the voltage profile is improved and harmonic distortion is minimal, was at Bus 8 for the wind energy and then Bus 5 for the solar photovoltaic source.

Green Human Resource Management (HRM) is considered an emerging field of management that evaluates and ensures green performance and outcomes in organizations. In today’s dynamic business environment, work-life balance has become one of the key issues faced by many employees all over the world. Maintaining work-life balance is an issue increasingly recognized as of strategic importance to the organization and significance to employees. In doing so, the present study introduced independent and dependent variables to explain the underlying mechanisms of green HRM and work-life balance and its impact on employee performance. A total of 90 employees of the calibration services company have completed a set of questionnaires through Google Forms to provide data for the analysis. This study is using census method as one of the best probability sampling techniques to be used it’s a systematic method that collects and records the data about the members of the population and is suitable when the case-intensive study is required or the area is limited. This study has adopted the quantitative method in this research as the method allows the researcher to focus on the research. The data were analyzed through SPSS which facilitates descriptive statistics, correlation, and multiple regressions. Multiple regression analysis was used to test the hypotheses in this research. The findings showed that green HRM and work-life balance were the significant variables influencing employee performance in the study. In addition, the significance of the study included providing new knowledge from the theoretical perspective, obtaining a better understanding of the importance of green HRM and work-life balance from the perspective of employee performance, and contributing to the efforts made by the government to improve the probability of green culture in organizational and balancing professional life and family life employment of employees through policies from the perspective of the government. Lastly, recommendations for employers, employees, government, and future research are made to improve employee performance.

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.

Payment for forest ecosystem services (PFES) policy is a prevalent strategy designed to establish a marketplace where users compensate providers for forest ecosystem services. This research endeavours to scrutinise the impact of PFES on households’ perceptions of forest values and their behaviour towards forest conservation, in conjunction with their socio-economic circumstances and their communal involvement in forest management. By incorporating the social-ecological system framework and the theory of human behaviours in environmental conservation, this study employs a structural equations model to analyse the factors influencing individuals’ perceptions and behaviours towards forest conservation. The findings indicate that the payment of PFES significantly increases forest protection behaviour at the household level and has achieved partial success in activating community mechanisms to guide human behaviour towards forest conservation. Furthermore, it has effectively leveraged the role of state-led social organisations to alter local individuals’ perceptions and behaviours towards forest protection.