This research intends to find out the compliance acts based on the manufacturing industry of Bangladesh and lead to the development of the integrated theory of compliance model. There are several compliance regulations, that are separately dealt with in any manufacturing organization. These compliance regulations are handled at various ends of the organization making the process quite scattered, time-consuming, and tedious. To fix this problem, the integration of organizational compliance regulations is brought under one platform. Researchers have applied the qualitative approach with multiple case studies methodology scrutinizing the in-depth interviews and transcripts. Furthermore, the NVIVO tool has been used to analyze, where the necessary themes of the Organizational Compliance Regulations are found. Therefore, we have proposed a conceptual framework to inaugurate a standalone combined framework, which is an innovative and novel measure.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

This paper investigates the implementation of ijarah muntahiyah bittamlik (IMBT) as an infrastructure project financing scheme within the Public-Private Partnership (PPP) models from a collaborative governance perspective. This paper follows a case study methodology. It focuses on two Indonesian non-toll road infrastructure projects, i.e., the preservation of the East Sumatra Highway projects, each in South Sumatra province and Riau province. The findings revealed that Indonesia’s infrastructure development priorities and its vision to become a global leader in Islamic finance characterized the system context that shaped the implementation of IMBT as an infrastructure project financing scheme within the PPP-AP model. Key drivers include leadership from the government, stakeholder interdependence, and financial incentives for the partnering business entity to adopt off-balance sheet solutions. Principled engagement, shared motivation, and the capacity for joint action characterized the collaboration dynamics, leading to detailed collaborative actions crucial for implementing IMBT as a financing scheme.

Currently, important efforts are being made to improve governability and governance by combining the monopoly of state decisions with the collaboration of diverse actors in public practice. Based on the above, the purpose of this article is to analyze the evolution of conceptual approaches to both terms over the last 23 years, examining scientific production by author authors, journals, and countries. The methodology was based on a bibliometric analysis: First, the WoS and Scopus databases were searched. Subsequently, scientometric techniques and the Science Tree methodology were used to identify patterns, structures, and trends, to understand the progress and behavior of scientific production, and to measure the quantity and quality of research that has addressed these issues from different perspectives. This study examined governability and governance publications and their annual citations to assess their impact and analyzed the total output of both datasets to identify similarities and differences in governability and governance research. The findings reveal that the number of publications and citations in this field is increasing, with the United States being the most academically influential country and the journal Marine Policy being the most prominent in ranking. These data provide key information for decision-makers, researchers, and academics for future debate and discussion toward operationalizing the concepts at the practical level of action, management, and the functioning of government structures.

The development of critical thinking (CT) enhances academic and professional opportunities. A review of literature reveals the use of fragmented analysis techniques, such as descriptive and correlational methods, among others, which hinder a deeper understanding of CT levels. This research aims to develop a methodology for analyzing Critical Thinking test scores, integrating five phases: exploratory, item analysis, scoring, gap analysis, and correlational. Using a quantitative approach, CT skills were analyzed with the Halpern Critical Thinking Assessment, which includes both open- and closed-ended questions to measure five skills: Verbal Reasoning (VR), Argument Analysis (AA), Hypothesis Testing (HT), Probability Use (PU), and Problem Solving (PS). The sample consisted of 214 students aged 18 and older. The item analysis phase categorized the items into quadrants: satisfactory, for review, or for elimination, based on difficulty and discrimination indices. The gap analysis revealed that Verbal Reasoning and open-ended formats were less satisfactory. The correlational phase, using heat maps, showed a stronger association between Verbal Reasoning and Probability Use. The methodological contributions include a variety of strategies that provide recommended procedures for analyzing tests or questionnaires in general. In today’s digital age, the development of critical thinking is not only a desirable skill but an essential necessity for the higher education system.

This study investigates the effectiveness of digital leadership in promoting organizational sustainability, with a specific focus on the mediating role of digital leadership capability. The research explores how digital leadership impacts sustainable performance within Chinese construction organizations. Using structural equation modeling (SEM), the study analyzes data collected from 529 respondents across various organizations. The findings reveal that digital leadership significantly enhances organizational sustainability both directly and indirectly, through digital leadership capability. These results underscore the importance of digital leadership as a critical factor in guiding digital transformation and achieving long-term sustainable outcomes. The study contributes to the literature by highlighting digital leadership’s role in fostering organizational adaptability and sustainability in rapidly evolving digital environments.