The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

This study aims to identify gaps in Indonesia’s national social health insurance scheme (Jaminan Kesehatan Nasional or JKN) in meeting the right to health for disabled persons in the country and to propose strategies to mitigate the gaps. This study employed descriptive qualitative methodologies. A questionnaire survey and structured interviews were undertaken from the period of October to December 2021, with a purposive sample of 317 disabled persons at their working age. Data collection also included on-site observations to sample of healthcare providers in six provinces and focused group discussions with key stakeholders. This study found that JKN is the primary source of hope for disabled persons. Nevertheless, approximately ten percent of disabled persons have been omitted from the scheme. Moreover, respondents of the survey expressed notably lower satisfaction level compared to the national average. Meanwhile, 25% of them also reported that JKN did not cover certain disability-specific benefits. The findings suggest that the national social health insurance scheme is not well prepared to offer disability-inclusive services. Thereby, policymakers should implement various interventions to improve the admission processes for disabled persons and to develop a system to identify disabled members based on their specific disabilities. Additionally, stipulating standards for disability-friendly minimum services for healthcare providers and incorporating the standards into the credentialing systems, providing regular training on disability-friendly services for healthcare personnel, also enhancing benefits coverage for disabled members in the Indonesian Case Base Groups (INA-CBGs) are the necessary strategies to mitigate the gaps.

Perceptions of women’s roles and leadership in urban governance vary from country to country and culture to culture. While women are represented and participate fully in political decision-making in some countries, in Togo women’s participation in local governance is still limited. The aim of this research is to analyse perceptions of women’s leadership in urban governance in the communes of greater Lomé. Specifically, the study of the influence of general perceptions of the role of women on the development of their leadership in the urban governance of greater Lomé (i) and the implications of these perceptions on the participation of women in the urban governance of greater Lomé (ii). Semi-structured interviews were conducted in all the town halls of the thirteen greater Lomé autonomous district communes with 222 women and 162 men, i.e., a total of 384 people. The corpus created from the interviews, which were transcribed in their entirety, was analyzed using the theory of social dominance developed by Sidanius and Pratto to explain power relations and inequalities between social groups. The results show that perceptions of women’s participation in urban governance vary and are generally associated with several significant implications. The general perception is that women are not as competent or legitimate as men in political and administrative leadership roles. However, there is a growing recognition of the value of gender diversity in urban governance, with a growing awareness of the importance of including women in decision-making processes. From the point of view of the significant implications of perceptions, positive perceptions favor increased representation of women, innovation, and creativity, strengthening legitimacy, reducing inequalities, and presenting women as positive role models in urban governance.

This research examines the interplay between human dignity and the pursuit of knowledge within Islamic thought, using insights from the Quran. It explores how Islamic epistemology emphasizes the harmonious integration of divine revelation and human reason, underscoring the importance of knowledge as a key factor in both intellectual and spiritual development. By analyzing the contributions of classical Islamic scholars, such as Al-Farabi, Ibn Sina, and Al-Ghazali, alongside Western epistemological traditions, the study highlights complementary and contrasting approaches to understanding knowledge and its role in shaping ethics and governance. Furthermore, the research draws on contemporary case studies, such as the Marrakesh Declaration and Masdar City, to illustrate how Quranic principles of cooperation, justice, and environmental stewardship can inform modern societal frameworks. Ultimately, the study argues for the continued relevance of Islamic thought in addressing contemporary global challenges, emphasizing that the pursuit of knowledge not only advances scientific discovery but also promotes human dignity, justice, and societal well-being.

The study examines the impact of COVID-19 on the economies of Gulf Corporation Council (GCC) member states. The event study methodology was used to analyze Cumulative Abnormal Return (CAR) of GCC member states’ stock indexes: Kuwait Stock Exchange Index (KSE), Dubai Financial Market Index (DFM), Saudi Arabia Tadawul Index (TASI), Qatar Exchange Index (QE), Bahrain All Share Index (BHB), Oman’s Muscat Stock Exchange Index (MSM), Abu Dhabi Stock Exchange Index (ADX) while the S&P GCC Composite Index was used as a reference. Data obtained from 28 July 2019 to 27 July 2020, and 1 March 2020, designated as the event day, abnormal returns (AR) and cumulative average abnormal returns (CAARs) were examined across various time intervals. The findings reveal significant market reactions to the pandemic, characterized by fluctuations in abnormal returns and CAARs. Statistically significant abnormal returns and CAARs during certain time periods underscore the dynamic nature of market responses to the COVID-19 event. These results provide valuable insights for policymakers and market participants seeking to understand and navigate the economic implications of the pandemic on GCC economies. The study recommends that other GCC states, particularly Oman, consider the policies undertaken by Qatar, UAE, and Saudi Arabia, to avoid a long economic crisis.