This research study aims 1) to create a structural equation model for sports sponsorship of halal products in Thailand and 2) to examine the direct and indirect influence of variables that are components of the structural equation model for halal products, specifically in the context of becoming a sports sponsorship for halal products in Thailand. The study focused on a sample group of Thai Muslims interested in watching and following the news and participating in Thai sporting events. The researcher chose a sample size of 400 participants from this population, excluding backup data gathering and data analysis, to ensure the questionnaire’s quality and dependability. The results of the data analysis from the structural equation model created show that it is consistent with empirical data. The results of the statistical hypothesis test reveal that the level of religious adherence and the level of awareness of entering into sponsorship have both direct and indirect influences on consumer attitudes and purchase intentions with statistical significance at 0.01. It can also be identified that if a sponsor increases awareness among Muslim viewers through branding or product presentations in events that feature halal symbols or indicate compliance with religious standards, it will lead to a more positive attitude and higher purchase intentions. This insight can be applied to marketing promotion in administrative regions or countries where the majority of the population is Muslim.

As a global case, COVID-19 has raised concerns from various circles. To overcome these problems, serious steps are needed, especially from the strategic level that plays an important role in formulating policies. This paper tries to describe the steps taken by the Indonesian government, especially the president as the top leader in handling the COVID-19 pandemic. The method used is qualitative description through references that cover various topics related to the COVID-19 pandemic, especially in terms of strategic decision making by government leaders. Adaptive leadership as a leader’s ability to deal with various challenges in the midst of conditions filled with uncertainty is very important. Decisions taken by the Indonesian government are based on various considerations, such as economic, geographical, cultural and sociological. The research findings show that in the implementation, the President of Indonesia has taken various concrete steps that have major implications on different sectors. This ultimately led the country to achieve success in dealing with the COVID-19 pandemic.

The research aimed to: 1) analyze components and indicators of digital transformation leadership among school administrators, 2) assess their leadership needs, and 3) develop mechanism models to promote this leadership. A mixed-method approach was applied, involving three sample groups: 8 experts, 406 administrators, and 7 experts. Data collection tools included semi-structured interviews, leadership scales, needs assessments, and focus group discussions, with analysis performed through construct validity testing, needs assessment, and content analysis. The findings revealed: 1) The components and indicators of digital transformation leadership showed structural validity, as confirmed by the model’s alignment with empirical data (Chi-Square = 82.3, df = 65, p = 0.072, CFI = 0.998, TLI = 0.997, RMR = 0.00965, RMSEA = 0.0256). 2) Among the leadership components, “innovative knowledge” ranked highest in need (PNImodified = 0.075), followed by “ideological influence” (0.066), “consideration of individuality” (0.055), “intellectual stimulation” (0.052), and “inspiration” (0.053). 3) Mechanism models for promoting leadership emphasized enhancing these five components to strengthen administrators’ skills in applying technology, managing teaching and development plans, and fostering innovation. Administrators were encouraged to tailor strategies to individual needs, inspire personnel, and create a commitment to organizational change and development. These mechanisms aim to equip administrators to effectively lead transformations, motivate staff, and drive educational institutions to adapt and thrive in evolving environments.

Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

This research aims to examine the role of learning leadership on teacher performance in elementary schools, analyze the influence of digital literacy on teacher performance, analyze the role of emotional intelligence on teacher performance and analyze the role of intellectual intelligence on teacher performance. In this digital era, digital literacy plays an important role in education. The application of digital literacy in education is still not optimal and there is no previous research that discusses the variables of instructional leadership, teacher performance, digital literacy, emotional intelligence and intellectual intelligence. The research method used is quantitative, the population of this research is all teachers who have used e-learning methods, and the analysis of this research uses structural equation modelling (SEM), the respondents for this research are 675 Indonesian teachers. The sampling method is simple random sampling. Research data was obtained from distributing online questionnaires designed using a 5-point Likert scale, namely scale 1 is strongly disagree, scale 2 is disagree, scale 3 is neutral, scale 4 is agree and scale 5 is strongly agree. Data processing uses SmartPLS 3.0 software tools. The SEM test stages in this research are the outer model test, namely convergent validity, discriminant validity and composite reliability, and then the inner model test, namely hypothesis testing. The results of the analysis using SEM are that the Instructional leadership variable has a positive and significant relationship to teacher performance, the Digital literacy variable has a positive and significant relationship to teacher performance, the Emotional intelligence variable has a positive and significant relationship to teacher performance and Intellectual intelligence has a positive and significant relationship to teacher performance. The novelty of this research is the discovery of a model of the relationship between instructional leadership variables, digital literacy variables, emotional intelligence variables, and intellectual intelligence variables on teacher performance which did not exist in previous research studies. This research has a novelty, namely a model analyzed using SEM-PLS in the digital era. The principal must be able to determine and set learning objectives in his school, in his implementation the principal always involves teachers in developing and implementing learning goals and objectives and the principal also refers to the curriculum set by the government in developing learning. The dimensions of instructional leadership are defining school goals, managing learning programs, and creating a positive learning climate. In other words, the principal has implemented Instructional Leadership with indicators of setting learning goals, indicators of being a resource for staff, indicators of creating a school culture and climate that is conducive to learning, indicators of communicating the school’s vision and mission to staff, indicators of conditioning staff to achieve their goals.

Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.