Access to clean water and improved sanitation are basic elements of any meaningful discourse in rural development. They are critical challenges for achieving sustainable development over the next decade. This paper seeks to examine the strategies for improving access to clean water and sanitation in Nigerian rural communities. Hypothetically, the paper states that there is no significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Nigeria. The paper leverages Resilience Theory. The survey research design was adopted, and primary data was obtained from a sample size of 250 respondents, proportionally drawn from the 10 wards in Obanliku local government area of Cross River State. The chi-square statistical technique was to test the hypothesis. The result shows that the calculated value of Chi-square (X²) is 24.4. Since the P-value of 21.03 is less than the level of significance (0.05), the null hypothesis was rejected and the alternate accepted. The study concludes that there is a significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Cross River State, Nigeria. it recommends the need for more commitment on the part of government and international donor agencies in expanding access to clean water and improved sanitation in Nigeria.

In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The research aims to examine East Nusa Tenggara (NTT) bank service digitalization innovations and examine several implications of bank service digitalization innovations. This research uses a qualitative approach with data collection techniques: in-depth interviews, documentation, and focused discussions. The key informants in this research were the board of commissioners, directors, division heads, and NTT bank employees. The findings of this research are, first, the existence of an existing/generic model in the operational, supporting, and monitoring fields of NTT banks. Second, there is an innovation model for digitizing services and efforts to popularize the digitization of NTT bank services to the government-private sector, including micro, small, and medium enterprises (MSMEs), religious institutions, educational institutions, students and students as well as the broader community to provide easy access to sources of financing for the community, Eliminate regional tax leakage, encourage the development of micro, small, and medium enterprises (MSMEs) and assisted village farmers/breeders, provide entrepreneurial opportunities for the community, namely as a digital agent for NTT bank, minimize fraudulent behavior (shirking) in credit distribution. Third, service digitalization innovation uses a contextual sociolinguistic approach because it incorporates local and global vocabulary such as Bpung Mobile, Bpung Farmer, Lopo Dia Bisa, and Bpinjam. Fourth, service digitalization innovation refers to OJK regulations regarding banking digital transformation contained in RP 21 and PBI number 23/26/2021. Fifth, conventional services (hybrid approach) still accompany the digitalization innovation model. Sixth, Bank NTT is in quadrant III, namely growth. Bank NTT continuously optimizes existing resources by taking advantage of opportunities to increase business growth and continues to mitigate threats into opportunities and strengths. The implications of the innovation in digitizing NTT bank services include updating standard operating procedures (SOP), changing corporate culture from Flobamora to Bintang, and accelerating the increase in human capital capacity. The implications of research on bank management refer to the innovation of procurement of new IT systems. Banks can increase their attention to service quality and maintain customer trust to maintain the quality of digital banks among customers. Moreover, with post-COVID-19 conditions that require people to make digital transactions. With the changes in the financial industry towards digitalization, it is necessary to strengthen risk management in financial service institutions. The implications of the research results for policymakers need to be considered in the transformation towards digital banking related to equitable internet access in Indonesia, cybersecurity, and employment. Recommendations for future research are the importance of studying the determinants of digital service innovation in bank services, such as transformational leadership style, good corporate governance, and organizational commitment.

The mining issue’s real-world impact is directly linked to the insufficient policing efforts by relevant institutions, potentially affecting the credibility of law enforcement agencies and regional performance. This research project sought to evaluate policing performance related to mining activities in Indonesian regional areas. Using an indexing method, a composite index was developed based on supervision, partnership, and law enforcement aspects. This index functioned as a representation of policing within the mining and quarrying context. The evaluation was carried out in Indonesian provinces with active mining and quarrying operations. The composite index was then juxtaposed with regional gross domestic products to gauge the correlation between policing and regional economic performance. Results revealed that regions heavily reliant on mining for regional GDP, like East Kalimantan, South Sumatera, and Papua, tended to have lower policing indices due to shortcomings in supervision and law enforcement. Conversely, regions with stronger policing indices typically excelled in the supervisory dimension, as seen in Yogyakarta. The study suggests that engaging with communities and increasing the ratio of mine inspectors to mine areas can enhance mining governance and regional competitiveness. Boosting the number of mine inspectors in specific areas can also positively impact overall policing activities within mining regions.