In rural areas, land use activities around primary arterial roads influence the road section’s traffic characteristics. Regulations dictate the design of primary arterial roads to accommodate high speeds. Hence, there is a mix of traffic between high-speed vehicles and vulnerable road users (pedestrians, bicycles, and motorcycles) around the land. As a result, researchers have identified several arterial roads in Indonesia as accident-prone areas. Therefore, to improve the road user’s safety on primary arterial roads, it is necessary to develop models of the influence of various factors on road traffic accidents. This research uses binary logistic regression analysis. The independent variables are carelessness, disorderliness, high speed, horizontal alignment, road width, clear zone, road shoulder width, signs, markings, and land use. Meanwhile, the dependent variable is the frequency of accidents, where the frequency of accidents consists of multi-accident vehicles (MAV) and single-accident vehicles (SAV). This study collects data for a traffic accident prediction model based on collision frequency in accident-prone areas. The results, road shoulder width, and road sign factor all have an impact on the frequency of traffic accidents. According to a realistic risk analysis, MAV and SAV have no risk difference. After validation, this model shows a confidence level of 92%. This demonstrates that the model generates estimations that accurately reflect reality and are applicable to a wider population. This research has the potential to assist engineers in improving road safety on primary arterial roads. In addition, the model can help the government measure the impact of implemented policies and engage the public in traffic accident prevention efforts.

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.

The young Muslim generation’s embracing digital platforms for Zakat payments represents a dynamic fusion of enduring religious values with the modern digital landscape, heralding a new era in Islamic charitable practices. This trend illustrates a profound transformation within the Islamic world, where the pillars of faith are being reimagined and revitalized through the lens of technological advancement. The present study delved into the factors influencing the young Muslim generation’s preference for digital platforms in Zakat transactions across Indonesia and Malaysia. We examined variables such as Performance Expectancy, Effort Expectancy, Social Influence, Trust, Zakat Literacy, and Digital Infrastructure, aiming to discern their impact on the propensity for digital Zakat contributions with the extension of Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research encompassed a diverse sample of 382 participants and utilized advanced methodologies, specifically Partial Least Squares Structural Equation Modeling (PLS-SEM) and PLS Multi Group Analysis (PLS-MGA), for rigorous data analysis. The results indicated that Effort Expectancy, Social Influence, Digital Infrastructure, and Zakat Literacy notably influenced the use of digital platforms for Zakat. Furthermore, PLS-MGA uncovered significant cross-country differences where Digital Infrastructure showed a more pronounced positive impact in Malaysian context, whereas Social Influence had a greater effect in Indonesia. These findings offer critical insights into the young Muslim community’s digital engagement for religious financial obligations, underscoring the need for tailored digital Zakat solutions that cater to the unique preferences of this demographic. This research not only enriches the understanding of digital adoption in religious practices but also challenges the notion of a universal approach, advocating for context-specific strategies in the realm of digital religious financial services. Future researchers are suggested to consider longitudinal investigations as well as examining cross-regional contexts in this realm of research.

The aim of this study is to investigate the effect of tourist resources, conditions and opportunities of sacral tourism in Kazakhstan using panel data (time series and cross-sectional) regression analysis for a sample of 14 regions of Kazakhstan observed over the period from 2004 to 2022. The article presents an overview of modern methods of assessment of the tourist and recreational potential of sacral tourism, as used by national and foreign scientific works. The main focus is on the method of estimating the size and effectiveness of the tourist potential, which reflects the realization and volume of tourist resources and their potential. The overall results show a significant positive effect in that the strongest impact on the increase in the number of tourist residents is the proposed infrastructure and the readiness of regions to receive tourists qualitatively. This study is expected to be of value to firm managers, investors, researchers, and regulators in decision- making at different levels of government.

The growing attention paid to industrial tourism can be seen as one of the major trends in cultural tourism and marketing and has given currency to the proposition that customer experience of industrial tourism acts as a direct personal source of information about their perceptions of companies visited and is essential for customer relationship management of companies. This study applies the service theater theory and proposes a model to explore the structural relationships among theatrical elements of industrial tourism (including setting, performance, and actor), the dimensions of customer experience (enjoyment, learning, and escape), and customers’ behavior intentions. A survey of 500 industrial tourists in a transparent factory in the health food industry was conducted in Zhuhai, Guangdong, China. The results of structural equation modeling indicate that two theatrical factors (setting and performance) relate positively to all dimensions of customer experiences. In contrast, the theatrical factor “actor” only relates positively to the learning experience. Furthermore, all dimensions of customer experience, in turn, positively affect customers’ behavioral intentions. This study will be helpful for corporate managers and tourism organizers who aim to develop and implement marketing strategies based on the service theatre theory to improve their services.