This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.

This research investigates the relationship between the quality of airline services, customer satisfaction, and brand loyalty with low-cost airlines in Bangkok’s aviation business. It uses structural equation modeling (SEM) to examine the replies of 521 passengers. The study demonstrates a robust and favorable correlation between the quality of service and customer satisfaction, with a direct impact coefficient of 0.961. Furthermore, service quality directly (0.708) and indirectly (0.284) impact brand loyalty. These impacts are mediated by customer satisfaction, which directly affects brand loyalty with a correlation of 0.296. The model explains 92.3% and 99.0% of the variation in customer satisfaction and brand loyalty, respectively, suggesting a robust and reliable match. The demographic study reveals that the predominant group of participants consists of well-educated, middle-income women who regularly use airline services. These results highlight the importance of service quality in improving customer satisfaction and promoting brand loyalty among travelers. Airlines should emphasize the ongoing enhancement of service quality and customer satisfaction to sustain their competitive edge. This research enhances the existing body of knowledge by emphasizing the intermediate function of customer satisfaction and presenting detailed observations relevant to Bangkok’s aviation industry, providing guidance for infrastructural development and investment. It also offers practical suggestions for managing service quality and implementing customer retention strategies.

This study investigates the factors influencing student satisfaction at higher education institutions in Pathum Thani Province, Thailand. The research uses structural equation modeling (SEM) to analyze the connections among College Reputation, Student Expectation, Perception Value, and Student Satisfaction based on a sample of 660 students. The results indicate that the student population is diverse, with most students enrolled in the Faculty of Business Administration in their first year. The Pearson’s correlation matrix and structural equation modeling (SEM) findings indicate significant positive correlations between the dimensions, emphasizing the crucial influence of College Reputation on both Student Expectation and Student Satisfaction. The goodness-of-fit indices validate the model’s strength, indicating a significant correspondence between the theoretical components and the observed data. This study enhances the comprehension of how student satisfaction changes in Thai higher education and offers practical suggestions for institutional policies to improve student’s educational experiences and achievements. Higher education institutions may create a more fulfilling and effective learning environment by prioritizing reputation improvement, ensuring student expectations match reality, and providing perceived value to improve education quality and equality for Thailand.

Innovation management and economic sustainability have become one of the business challenges to consolidate. given the above, the objective of the study is to determine the relationship between innovation and economic sustainability in small and medium-sized enterprises (SMEs) in Latin America. through an empirical study, 2660 SMEs were examined, 1729 small and 931 medium-sized, located in 13 Latin American countries. the data obtained by applying a survey were processed using a non-linear canonical correlation analysis (NLCCA). The findings identify functional and operational risks in SMEs that weaken innovative potential, in addition to technical-operational barriers—lack of knowledge and low investment that limit economic sustainability, whose importance transcends towards transformations of business models and effectiveness of resources that promote business sustainability. contributions are suggested for the management of public policies aimed at strengthening innovation and economic sustainability to project the emerging economies of Latin America.

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 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.