Law Number 20 of 2003 on the National Education System states that citizens have the right to obtain basic education for children aged seven to fifteen years. In addition, it is also a commitment to the implementation of Grobogan district’s regional regulation No 5 of 2019 on education implementation, especially article 12 related to the obligation of local governments to ensure the implementation of basic education according to their authority. The purpose of this study is to determine the implementation of the basic education management program in Grobogan district; analyze the factors that support and hinder the implementation of the basic education management program in Grobogan district; formulate a model for implementing the basic education management program in Grobogan district. The method used in this research is qualitative. This method was used to analyse the phenomenon of policy implementation of the basic education management program in Grobogan district. The research site was in Grobogan district. The informants are policy actors who know a lot about the basic education program in Grobogan district. The results show that the implementation of the Grobogan district education office’s policy on basic education management consists of three areas, namely (1) equalization and expansion of access to education; (2) improvement of quality, relevance and competitiveness; (3) education governance and accountability. These three areas aim to achieve the national standards of education and the minimum service standards of education.

Increasing the environmental friendliness of production systems is largely dependent on the effective organization of waste logistics within a single enterprise or a system of interconnected market participants. The purpose of this article is to develop and test a methodology for evaluating a data-based waste logistics model, followed by solutions to reduce the level of waste in production. The methodology is based on the principle of balance between the generation and beneficial use of waste. The information base is data from mandatory state reporting, which determines the applicability of the methodology at the level of enterprises and management departments. The methodology is presented step by step, indicating data processing algorithms, their convolution into waste turnover efficiency coefficients, classification of coefficient values and subsequent interpretation, typology of waste logistics models with access to targeted solutions to improve the environmental sustainability of production. The practical implementation results of the proposed approach are presented using the production example of chemical products. Plastics production in primary forms has been determined, characterized by the interorganizational use of waste and the return of waste to the production cycle. Production of finished plastic products, characterized by a priority for the sale of waste to other enterprises. The proposed methodology can be used by enterprises to diagnose existing models for organizing waste circulation and design their own economically feasible model of waste processing and disposal.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.