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.

This study examines the factors influencing e-government adoption in the Tangerang city government from 2010 to 2022. We gathered statistics from multiple sources to reduce joint source prejudice, resulting in a preliminary illustration of 1670 annotations from 333 regions or cities. These regions included major urban centers such as Jakarta, Surabaya, Bandung, Medan, Makassar, and Denpasar, as well as other significant municipalities across Indonesia. After removing anomalous values, we retained a final illustration of 1656 annotations. Results indicate that higher-quality digital infrastructure significantly boosts e-government adoption, underscoring the necessity for resilient digital platforms. Contrary to expectations, increased budget allocation for digital initiatives negatively correlates with adoption levels, suggesting the need for efficient spending policies. IT training for staff showed mixed results, highlighting the importance of identifying optimal training environments. The study also finds that policy adaptability and organizational complexity moderate the relationships between digital infrastructure, budget, IT training, and e-government adoption. These findings emphasize the importance of a holistic approach integrating technological, organizational, and policy aspects to enhance e-government implementation. The insights provided are valuable for policymakers and practitioners aiming to improve digital governance and service delivery. This study reveals the unexpected negative correlation between budget allocation and e-government adoption and introduces policy adaptability and organizational complexity as critical moderating factors, offering new insights for optimizing digital governance.

This research investigates the relationship between the variables of public service reform (PSR) and bureaucratic revitalization and the relationship between digital leadership (DL) and bureaucratic revitalization. The research method used in this research is quantitative survey research which aims to determine the relationship between two or more variables. The research method for this research is quantitative associative, the population of this study is senior immigration officers. The data analysis method uses structural equation modeling (SEM) partial least squares (PLS), the respondents for this study were 634 senior immigration office employees who were determined using the simple random sampling method—non probability sampling, the questionnaire was designed to contain statement items using a 7 point Likert scale. A closed questionnaire is a list of questions or statements that are equipped with multiple answer choices expressed in scale form. The Likert scale used in this research is (1) strongly disagree, (2) disagree, (3) quite disagree, (4) neutral, (5) quite agree, (6) agree, (7) strongly agree. Data processing in this research used SmartPLS software. The independent variables of this research are digital leadership and public service reform and the dependent variable is bureaucratic revitalization. The stages of data analysis in this research are the outer model test which includes convergent validity, discriminant validity and composite reliability as well as inner model analysis, namely hypothesis testing. The results of this research show that public service reform has a positive and significant relationship to bureaucratic revitalization and digital leadership has a positive and significant relationship to bureaucratic revitalization. This research implies that leaders focus on engaging, using, and handling the uncertainty of emerging technologies, digital tools, and data, leaders to support bureaucratic revitalization, the immigration department must implement digital leadership, immigration leaders should encourage the use of digital platforms in their organizations, support and facilitate digital transformation. The immigration department should increase the revitalization of the bureaucracy, the immigration department should carry out public service reforms. Public services are to be good if they fulfill several principles of public interest, legal certainty, equal rights, balance of rights and obligations, professionalism, participativeness, equality of treatment/non-discrimination, openness, accountability, facilities and special treatment for vulnerable groups, timeliness, speed, convenience and affordability.

The study intends to identify the existing implementation bottlenecks that hamper the effectiveness of the Ethiopian forest policy and laws in regional states by focusing on the Oromia Regional State. It attempts to address the question, "What are the challenges for the effective implementation of the federal forest policy and law in Ethiopia in general and Oromia Regional State in particular?". The study followed a qualitative research approach, and the relevant data was collected through in-depth interviews from 11 leaders and experts of the policy, who were purposively selected. Furthermore, relevant documents such as the constitutions, forest policies and laws, and government documents were carefully reviewed. Based on this, the study found that there is the dichotomy between the provision of the constitution regarding the forest policy and lawmaking and the constitutional amendment on one hand and the push for genuine decentralization in the Ethiopian federal state on the other. To elaborate, the constitution is rigid for amendment, and it has given the power of forest policy and lawmaking to the federal government. On the other hand, the quest for genuine decentralization requires these powers to be devolved to the regional states. As the constitution is rigid, this may continue to be the major future challenge of the forest policy and lawmaking of the state. This demonstrates a conflict of interests between the two layers of governments, i.e., the federal and regional (Oromia Regional State) governments. Respecting and practicing the constitution may be the immediate solution to this pressing problem.

The transportation sector is currently experiencing a significant transformation due to the influence of digital technologies, which are revolutionizing travel, goods transportation, and interactions with transportation systems. This study delves into the possibilities and obstacles presented by digital transformation in the realm of sustainable transportation. Moreover, it identifies the most effective methods for implementing digital transformation in this sector. Furthermore, our analysis sheds light on the potential impacts of digital transformation on sustainable development and environmental performance indicators within transportation systems. We discover that digital transformation can contribute to reduced greenhouse gas emissions, improved air quality, and increased resource efficiency, among other benefits. Nevertheless, we emphasize the potential risks and uncertainties associated with digital transformation, including concerns regarding data privacy, security, and ethics. Collectively, our research provides valuable insights into the opportunities and challenges presented by digital transformation in sustainable transportation. It also identifies best practices for successfully implementing digital transformation in this sector. The implications of our findings are significant for policymakers, businesses, and other stakeholders who aspire to drive the future of sustainable transportation through digital transformation.