Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

Online transportation is a new type of service equipped with an internet network, and its presence in Indonesia is considered a service that disrupts the transportation sector. The government is faced with a complex policy problem to regulate online transportation. This article aims to reveal the role of policy actors in the media regarding policy issues and online transportation policy solutions. This article used qualitative analysis and the NPF policy narrative framework approach. This study found that licensing issues and Permenhub were problems that the DIY and Riau governments shared. More specific problems in Riau Province are related to violence issues, and that in DIY are related to congestion problems. The policy solution recommended by policy actors to the media is to make regional level regulations that technically regulate online transportation according to the area conditions.

The undeniable importance of migrants’ remittances to the welfare of developing countries was again demonstrated during the COVID-19 pandemic. This has therefore led to a significant shift in attention to the relevance of remittances and has likewise spurred research interest in factors that motivate the inflows of remittances. However, in spite of the increasing recognition of the roles of digital technology in the macroeconomic performance of developed and developing economies alike, empirical analysis of its possible impacts on remittance inflows has not been well explored in the literature. Therefore, pooling the annual data of 35 sub-Saharan African (SSA) countries from 2011 to 2020, this study investigates the nexus between digital technology and remittance inflows within the generalized method of moments (GMM) framework. Using two measures of digital technology infrastructure—internet usage and mobile cellular subscription—the study finds a positive relationship between digital technology and remittances inflow. In addition, the findings indicate that the magnitude of the effect is relatively higher for internet usage. The study thus shows that the increased rate of remittance mobilization constitutes a significant pathway through which digital technology impacts the economies of the SSA region. Moreover, it offers further insight on the importance of digital technology in the socioeconomic development of developing countries. From a policy standpoint, governments and policymakers in SSA countries should intensify efforts to promote the diffusion and penetration of digital infrastructure.

This research examines the Jegingger, novel written by Ahmad Tohari (JAT) which highlights the banal life of a family (palm trees climbers). JAT was re-narrated as exploiting the tension between the economy and family ties, whether ideally economic activities are separate (industrial economy) or integrated with the family (subsistence). Cultural establishments are mutually contested: the subsistence culture of traditional society is challenged by the productive economy, or conversely, the productive economy is challenged by the banal subsistence economy of traditional society. The methodology of postclassical narratology—exploring and explaining cultural manifestations and then exposing chronological sequences-was used to structure the vulnerability or resilience of banal communities in maintaining social ties. A subsistence economy with its characteristics of low productivity because it tends to be a cultural activity—not economic. It contains vulnerabilities seen from two sides: 1) banal agencies that do not have literacy and competence in carrying out subsistence professions have the potential to commit malpractice; 2) low productivity limits access to health facilities. These two weaknesses become obstacles to maintaining social ties. Sacrilege—abuse of sacred symbols—which was triggered by the malpractice of coconut climbing, has caused social disorganization—the loss of basic family and community affection—becoming a hub for the idea of raising awareness of the importance of the power of knowledge and materials in supporting traditional community ties. Mastery of material, especially in massive amounts (1.5 billion diamond necklaces), can transform a banal agency into a powerful one.

This study analyzes the highly disruptive transportation business in Indonesia. The purpose of observation is to completely synthesize disruptive transportation that causes bad externalities in society. Data sources come from primary data of interviews and secondary data of related literature. The research method uses critical qualitative with a combination of in-depth interviews with several stakeholders. Key findings suggest that trust, consistency, capital ownership and proximity of new entrants to incumbents are important in disruptive innovation processes, empirical implications that transportation in Indonesia has undergone a definite economic shift. The results showed that although the government has publicly expressed its full support for any individual who will develop a business in the digital economy model, it is not effective enough to be consistent in the transportation business. Policy recommendations include adaptive training incentive programs for incumbent groups and accelerated funding assistance for new entrant groups, in addition to strengthening active collaboration between the government and the private sector is urgently needed.

The expanding blue economy, marked by its focus on sustainable use of ocean resources, offers enormous opportunity for Small and Medium-sized Enterprises (SMEs). However, for SMEs to properly integrate and succeed in this economy, they must first have a thorough awareness of the sector’s challenges and prospects. This research used a scoping review and a qualitative study to identify the challenges and opportunities facing SMEs operating in the blue economy. The study discovered recurring themes and gaps in the existing literature by conducting an extensive examination of scholarly publications. The key challenges identified include complicated regulatory frameworks, restricted access to funding, infrastructure restrictions, talent deficiencies, government support, and market outreach. In-depth interviews with Malaysian SME leaders, industry stakeholders, and policymakers were conducted to decipher these findings. The results of interviews confirmed the relevance of the regulatory framework, infrastructure restrictions, talent deficit, and market access challenges in the Malaysian context. In particular, the study revealed emerging opportunities for Malaysian blue SMEs in sectors such as renewable energy, sustainable fisheries, marine biotechnology, and ecotourism. The study emphasizes the importance of an encouraging policy framework, knowledge-sharing platforms, and capacity building activities. It finishes by underlining the ability of SMEs to drive a sustainable and thriving blue economy, if challenges are systematically handled, and opportunities are appropriately capitalized.