This paper explores diverse conceptualizations of leadership, emphasizing its profound impact on individuals and organizations. Leadership's influence on followers' daily lives, necessitating adaptation to modern complexities. Various theories offer distinct perspectives: distributed leadership emphasizes shared expertise. While charismatic leadership focuses on vision alignment. Authentic leadership promotes ethical climates, while Emotional Intelligence theory emphasizes emotional competencies. Ethical leadership underscores moral conduct. Five Domains Leadership highlights talent management and strategy execution, while Leadership Transition Theory discusses dynamic changes. Other theories include direct/indirect leadership, entrepreneurial leadership, and leader-member exchange. Participative leadership explores decision-making styles, and situational leadership aligns styles with follower maturity. Trait and behavioral theories focus on inherent traits and learned behaviours. This review underscores leadership's complexity, offering insights into its diverse conceptualizations and practical implications across contexts.

In Indonesia, the village government organization is part of local democracy. This includes the local democracy in indigenous villages. Indigenous villages have their own customary rules for implementing village elections. They have their own conflict resolution systems in implementing the village government. The implementation of the indigenous village governance leaves conflicts. So, there is a need for a suitable model for resolving problems in the implementation of village elections. The method used in this research is the qualitative research method with the juridical empirical approach. The locus of this research is in the Baduy, Tengger, and Samin indigenous village communities. The conflict resolution model in the administration of the Baduy, Tengger, and Samin customary villages differs in the right mechanism, but in substance, the resolution model is the same, as they use a deliberation model for consensus. In resolving conflicts, indigenous peoples fully submit to traditional leaders. The provincial and the regency/city governments are expected to give greater attention to the conditions of villages with customary government characteristics.

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.

Food safety in supply chains remains a critical concern due to the complexity of global distribution networks. This study develops a conceptual framework to evaluate how food safety risks influence supply chain performance through predictive analytics. The framework identifies and minimizes food safety risks before they cause serious problems. The study examines the impact of food safety practices, supply chain transparency, and technological integration on adopting predictive analytics. To illustrate the complex dynamics of food safety and supply chain performance, the study presents supply chain transparency, technological integration, and food safety practices and procedures as independent variables and predictive analytics as a mediator. The results show that supply chain managers' capacity to anticipate and control risks related to food safety can be improved by predictive analytics, leading to safer food production and distribution methods. The research recommends that businesses create scalable cloud-based predictive model solutions, combine data sources, and employ cutting-edge AI and machine learning tools. Companies should also note that strong, data-driven approaches to food safety require cooperative data sharing, regulatory compliance, training initiatives and ongoing improvement.

Project risk management in the mining industry is necessary to identify, analyze and reduce uncertainty. The engineering features of mining enterprises, by their nature, require improved risk management tools. This article proves the relevance of creating a simulation model of the production process to reduce uncertainty when making investment decisions. The purpose of the study is to develop an algorithm for deciding on the economic feasibility of creating a simulation experiment. At the same time, the features and patterns of the cases for which the simulation experiment was carried out were studied. Criteria for feasibility assessment of the model introduction based on a qualitative parameters became the central idea for algorithm. The relevance of the formulated algorithm was verified by creating a simulation model of a potassium salt deposit with subsequent optimization of the production process parameters. According to the results of the experiment, the damage from the occurrence of a risk situations was estimated as a decrease in conveyor productivity by 32.6%. The proposed methods made it possible to minimize this risk of stops in the conveyor network and assess the lack of income due to the risk occurrences.

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.