Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:Blockchain technology is touted for democratizing supply chains, but 30–40% of smallholder farmers are excluded from fair market participation due to information gaps and power imbalances. The first complete empirical examination…
examination of blockchain's capacity to empower disadvantaged farmers in Global South agri-food systems. The paper examines 15 large-scale implementations, including Kenyan coffee cooperatives and Indian dairy collectives, using a rigorous mixed-methods methodology. Technical scalability in resource-limited situations, governance structures that promote meaningful multi-stakeholder engagement, and quantifiable inclusion results for small-scale farmers are thoroughly examined. Comparative case study, agent-based adoption modeling, and quasi-experimental effect evaluation by Propensity Score matching reveal that blockchain's potential is not automatic nor inherent in eight nations. Techno-institutional synergy, not technological complexity, improves democracy, the research shows. Hybrid governance systems with farmer-controlled validator nodes and tokenized decision-making rights enhanced smallholder involvement by 58% and premium retention by 78% over corporate-controlled systems. However, technologically sophisticated deployments without institutional expertise frequently increase power concentration and exclusion. The blockchain viability index helps identify optimal deployment conditions for different commodities, empirical evidence challenges the idea that decentralization automatically promotes inclusion, and the inclusion-by-design framework helps policymakers embed equitable principles into decentralized agri-tech from the start. This study shows food system digitization practitioners and scholars that genuine democratization occurs when technology drives institutional transformation.
Abstract:Multi-sensory brand experience has emerged as a crucial factor in modern marketing, significantly influencing customer satisfaction, brand perception, and loyalty. Despite its increasing importance, research in this area…
remains fragmented, with theoretical integration and empirical validation gaps. This study employs a Systematic Literature Review (SLR) and bibliometric analysis using the Scopus database to map the evolution of research on multi-sensory brand experiences and their impact on customer satisfaction. From an initial dataset of 203 documents, a rigorous selection process resulted in 41 relevant articles for in-depth analysis. Using VOS viewer, the study visualizes research networks, inter-topic relationships, and emerging trends, revealing a 47% increase in publication volume from 2012 to 2024.
Findings indicate that customer satisfaction, consumer behaviour, and sales are dominant themes, with sentiment analysis and digital technology (AI, AR) gaining traction in recent years. However, significant gaps remain, particularly in experimental studies quantifying the long-term impact of multi-sensory experiences on customer loyalty and cross-industry comparisons of multi-sensory branding effectiveness. The novelty of this study lies in its combined bibliometric and systematic approach, which identifies critical research trends, theoretical gaps, and emerging digital strategies in multi-sensory marketing. This study contributes to the academic discourse by comprehensively synthesizing research trends and proposing future research directions in technology-driven branding strategies and consumer engagement.
Abstract:The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality…
uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abstract:This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable…
able energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment
Abstract:In order to increase the resilience of the supply chains in the United States, this paper examines the risks and vulnerabilities that exist in them and suggests policy goals. By employing both numerical data and empirical…
l proof, we pinpoint the primary obstacles endangering the steadiness and effectiveness of supply networks. These risks are exacerbated by elements like globalization, technological changes, and natural calamities. We examine different policy initiatives, such as international cooperation, investment plans, and regulations, and provide recommendations to reduce these vulnerabilities and strengthen the resilience of U.S. supply chains .
Abstract:Exploring the multifaceted dynamics of customer loyalty in Islamic banking, this study investigates the roles of trust and corporate image in Eastern Indonesia's Islamic banking sector. Employing structural equation modelling…
lling (SEM) as the analytical tool, the research uncovers the intricate interplay between corporate image, trust, and customer loyalty. Results indicate that a solid corporate image significantly and positively influences customer trust. This trust is crucial in boosting customer loyalty towards Islamic banking services. Highlighting the importance of corporate image, the study reveals its role as a cornerstone in building and reinforcing customer trust, which is crucial for fostering long-term customer relationships. The research provides strategic insights for Islamic banks in Eastern Indonesia, suggesting that a focus on enhancing corporate image and trust can lead to increased customer loyalty. This contribution enriches the understanding of loyalty dynamics within the Islamic banking sector, underscoring the significance of trust and corporate image in the unique market context of Eastern Indonesia.
Abstract:The primary objective of this research is to examine and assess the impact of work dicipline and organizational commitment on employee performance. In an endeavor to enhance individual and group employee performance, specific…
cific standards of responsibility have been instituted for each individual in the execution of their duties. Typically, employees exhibiting a high level of competence in their roles suggest that their success in the work environment has been optimized. Consequently, this study was conducted to elucidate the interrelations between work motivation, job satisfaction, organizational commitment, and employee performance within the context of the Regional Drinking Water Company of Makassar City (PDAM Makassar City).The research involved the collection of data from 107 employees of the Makassar City Regional Drinking Water Company to empirically test the proposed research model, utilizing WarpPLS 7.0 modeling software. The findings of the study reveal that there is a statistically significant influence of organizational commitment and work discipline, both individually and collectively, on job satisfaction and employee performance. Additionally, a discernible impact of job satisfaction on employee performance was identified, and an indirect influence of organizational commitment and work discipline variables on performance was observed through their impact on job satisfaction
Abstract:The transition into emerging adulthood frequently induces life-direction anxiety, commonly known as a quarter-life crisis, among university students. This correlational quantitative investigation was designed to evaluate…
the correlation between the intensity of the quarter-life crisis (Variable X) and self-esteem (Variable Y) among active students at the State Christian Institute of Kupang (IAKN Kupang). Employing a sample of 30 participants gathered via probability sampling techniques, data collection was conducted utilizing Likert-scale questionnaires and statistically processed using the Pearson Product Moment correlation formula. The empirical analysis demonstrates a significant and highly robust positive correlation between the investigated constructs ($r = 0.769$; $p = 0.000$). This outcome highlights a noteworthy theoretical anomaly, wherein heightened levels of crisis are unexpectedly linked with enhanced self-esteem. This distinct psychological pattern is driven by active internal introspection, a purposeful pursuit of life meaning, and personal identity consolidation amid adversity. Furthermore, the campus culture at IAKN Kupang—characterized by comprehensive spiritual mentoring, robust peer networks, and a nurturing social atmosphere—serves as a constructive emotional buffer. These external dynamics empower students to navigate developmental stress adaptively, demonstrating that rather than diminishing their self-worth, the identity crisis ultimately bolsters their personal resilience.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.