This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

Infectious diseases often occur, especially as diseases such as COVID-19 have claimed many lives in the years between 2019–2021. That’s why it’s called COVID-19, considering that this infectious disease outbreak started in 2019, and its consequences and effects are devastating. Like other countries’ governments, the Indonesian government always announces the latest data on this infectious disease, such as death rates and recoveries. Infectious diseases are transmitted directly through disease carriers to humans through infections such as fungi, bacteria, viruses and parasites. In this research, we offer a contagious illness monitoring application to help the public and government know the zone’s status so that people are more alert when travelling between regions. This application was created based on Web Application Programming Interface (API) data and configured on the Google Map API to determine a person’s or user’s coordinates in a particular zone. We made it using the prototype method to help users understand this application well. This research is part of the Automatic Identification System (AIS) research, where the use of mobile technology is an example of implementation options that can be made to implement this system.

In a rapidly evolving digital economy, cyberpreneurship has emerged as a pivotal force driving innovation and economic growth. The study applies the Theory of Planned Behaviour in predicting entrepreneurial intention in the context of Malaysia, where the government has actively championed digital entrepreneurship. Drawing from a sample of 473 final-year university students in the Klang Valley region of Malaysia, the study investigates the impact of Individual Entrepreneurial Orientation (IEO) dimensions, namely innovativeness, risk-taking, and proactiveness, on the intention to engage in cyberpreneurship within the context of Digital Free Trade Zones (DFTZ). The study further examines the moderation effect of psychological characteristics incorporating visionary thinking, self-efficacy, opportunism, and creativity to provide a comprehensive understanding of the factors influencing cyberpreneurial intentions. With the moderating variable, the paper presents a comprehensive model to investigate the IEO and psychological characteristics contributing to cyberpreneurship intentions and its impact on engagement in DFTZ. An empirical examination of data and hypotheses found that risk-taking (RISK) and proactiveness (PRO) are significantly related to cyberpreneurial intention. Psychological characteristics significantly proved its moderating role in its interaction with innovatiness (INNO), risk-taking (RISK), and proactivness (PRO) in influencing cyberpreneurial intentions (CYBER_PI). Innovativeness (INNO) without the influence of the moderating variable is not significantly related to cyberpreneurial intentions. Engagement with the Digital Free Trade Zone (DFTZ) through the mediating role of cyberpreneurial intentions (CYBER_PI), the innovativeness (INNO) did not succeed. On the other hand, risk-taking (RISK) and proactiveness (PRO) are found to be significant. The paper contributes to the landscape of e-commerce and digital trade literature by advancing our understanding of the factors driving individuals’ intentions to participate in cyberpreneurship and engage in DFTZ. The findings of this study provide valuable insights for policymakers, educators, and entrepreneurs alike.

The use of autonomous weapons systems (AWS) has led to several opposing legal opinions regarding their violations of international law. The responsibility of the state, individuals, and corporations as producers, designers, and programmers is all being taken into consideration. If the decision to kill humans without “meaningful human control” is transferred to computers, it would be hard to attribute accountability for the actions of AWS to their corporations. Consequently, this means that corporate actors will enjoy impunity in all cases. The present paper indicates that the most significant problem arising from the use of AWS is the attribution of responsibility for its violation. Corporations are not subject to liability for the legitimate use of weapons under international law. The main problem with corporate responsibility, according to article 25 (4) of the Rome Statute, is that the provision only relates to individual criminal responsibility and that the ICC shall only have jurisdiction over natural persons. Nevertheless, corporations may be held accountable under aspects of international law. The paper proposes a more positive view on artificial intelligence, raising corporations’ accountability in international law by historically linking the judging of business leaders. The article identifies aiding and abetting as well as co-perpetration as the two modes of accountability under international law potentially linked to AWS. The study also explores the main ambiguity in international law relating to corporate aiding and abetting of human rights violations by presenting the confusion on determining the standards of these 2 modes of liability before the ICC and International ad doc Tribunal. Moreover, with the new age of war heavily dependent on AI and AWS, one cannot easily and precisely ascertain who must be held accountable for war crimes because of the unanticipated facts in decision-making combined with the aiding or abetting of violations of international law. International law prioritizes the goal of ending impunity for the individual and largely neglects the need to achieve the same goal for corporate complicity. In sum, progress to regulate the use of AWS by corporate actors could be enormously helpful to the cause of ending impunity.

This study further explores women’s role in top management in Indonesia, where men still dominate that position. This study underlines the role of women’s boards of commissioners in producing better financial performance in the specific sectors, manufacturing and service sectors, where the power of women to lead these sectors is more optimal. The sample is selected from the Indonesia Stock Exchange for the period 2009–2018. The final sample is 780 observations. This study applies panel data, which is more robust when controlling heterogeneity. Data panel regression is applied to analyze data. This study finds that gender diversity harms market-based performance, while from accounting-based measures, gender diversity has a significant positive effect. This study is applied explicitly in the manufacturing and services industrial sectors; therefore, carefully generalizing the results is necessary. Research in other specific sectors is very open to obtaining specific results in various industries, including developing countries other than Indonesia. The market has not trusted the role of women in top management; there is still a kind of ‘hidden distrust’ about the capabilities of women in running the top leadership captain. The market needs more substantial evidence to believe in women’s performance on the board of directors. Therefore, it is necessary to provide wider opportunities for women to sit on the board of commissioners, as much as men have.

With the acceleration of economic development and urban construction, urban security accidents have occurred around the world with alarming frequency, causing serious casualties and economic losses. Urban security planning and management as emerging areas of research have drawn widespread attention. For city development plans, urban security planning and management have become one of major topics. This paper first outlines the principles of urban security planning and management, combined with the construction of a digital and intelligent platform for urban emergency management. This research then analyzes the core technology and equipment support system of urban security management and its practical application. It also presents a new model based on urban security planning and management, followed by examples of its application in some mega infrastructure development for security planning and design (for example, Singapore Changi Airport and Shanghai Hongqiao Airport Transportation Hub). Additionally, a blast protection concept of urban security planning and management is provided.