Human resources management is the essence of modern management because it performs functions and functions that enhance its position in the organization's organizational structure and make it a means of survival and sustainability in activity and success. The compensation equity approved by the Foundation contributes directly to raising the efficiency of workers. This confirms the validity of our hypothesis in research, and because the incentive system has an important role in activating human resources, because the presence of internal motivation and desire to work alone is not enough. In our research, we discussed the following points. A close relationship between human resource activation factors, despite the difference allowed by the system of effective incentives to enhance the worker's sense of belonging to the institution. Evaluation of staff performance contributes to determining the factors that must be used to activate staff performance. Rewards are the main variable that influences a worker's desire and drives him to work seriously and sincerely.

This study reviews eight selected research articles on carbon accounting and sustainable accounting published between 2010 and 2024. The reviewed works explore various themes, including third-party roles in climate governance, adaptation strategies, environmental management accounting, corporate carbon reporting, net-zero carbon emissions, and sustainability integration in accounting frameworks. Despite differences in scope, sectoral focus, and methodological approach, all studies converge on three key insights: (1) the need to enhance understanding and management of carbon emissions and sustainability issues; (2) the importance of integrating sustainability metrics and strategies into business operations, reporting standards, and educational curricula; and (3) the urgency for more research and enabling frameworks that support the transition to a low-carbon economy. Notably, the studies vary in their contributions. Some adopt interdisciplinary perspectives, while others concentrate on sector-specific or methodological challenges, such as transparency, accountability, and the operationalization of sustainability practices. The research also reveals inconsistency in addressing research gaps—some areas remain predominantly empirical and require clearer definitions of causal relationships, whereas others demand theoretical development or applied knowledge for practical implementation. These gaps reflect the evolving nature of sustainability in accounting and highlight critical opportunities for future inquiry. Addressing these issues can support more effective carbon accounting practices and foster informed, strategic pathways toward sustainability.

The research purposes to assess the effectiveness of the receivables model in enhancing the quality of accounting information (QAF), analyze the relationship between this quality and tax revenue proceeds, and provide recommendations for improving the use of the receivables model in institutions to achieve better tax revenue outcomes. Additionally, it highlights the role of high-quality accounting information systems in increasing tax revenues by enhancing the relevance and reliability of accounting data, making it a vital tool for administrative decision-making that aligns with the demands of today's business environment. The study focuses on the General Authority for Taxes of Iraq for the period from 2015 to 2024 to apply the receivables model in measuring the QAF and its impact on boosting tax revenues. The study came to a number of conclusions, the most significant of which was that the two fundamental characteristics that enable various users to use accounting information for decision-making are relevance and reliability, and For the purpose of determining the general structure of the accounting information system in tax institutions and units in order to increase tax revenue collections, it is necessary to determine the type and nature of reports that require preparation to provide, display and communicate information to the entities and parties benefiting from it.

The purpose of this research is to study how personal branding and value creation impact the business performance of noodle SMEs in Bekasi City. This study uses a quantitative method by collecting data from a number of MSME actors in the area through questionnaires. According to the research, personal branding and value creation have a significant impact on the company's performance level. Strong personal branding can enhance the company's reputation, while value creation serves to provide additional relevant value to customers. The results of this research emphasize that effective personal branding and value creation strategies are crucial for supporting the sustainability and development of SMEs. The conclusions of this research can be used by entrepreneurs to create better marketing strategies.

The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005).This result is also consistent with Buseni James's (2023) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers.

This research aimed to measure the extent of public sector companies' commitment to adopting social responsibility accounting in Wasit Textile and Knitting Factory as a model. The research concluded that the research sample had achieved advanced levels of adopting social responsibility accounting despite the limited capabilities of the research sample. It has yet to reach the required level of adopting social responsibility accounting. The research used the seven-point Likert scale to measure the extent of the research sample's commitment to adopting social responsibility accounting. Among the most important results reached by the study is the existence of accounting procedures and policies that are compatible with the requirements for adopting responsibility accounting by the research sample. The study recommended the full adoption of social responsibility accounting in industrial companies and others, due to its important role in achieving the goals of social responsibility as well as moving from the stage of voluntary commitment to the stage of commitment to social responsibility.

The research addressed the possibility of achieving economic reform in Iraq based on the directions of the competent international institutions, of which Iraq is a member or observer, as institutions possessing great capabilities and experience accumulated from more than 190 member states in these institutions. It also provides the opportunity for economic cooperation and benefiting from international expertise. For this purpose, it included: The research consisted of three sections, the first section of which dealt with the theoretical framework of economic reform and international institutions, while the second section dealt with the vision of international institutions for economic reform in Iraq, while the third section included the most important conclusions and recommendations reached by the research, which focused on the weak points from which Iraq suffers. The research also recommended a number of points, including the need to benefit from the expertise of these institutions in the economic and social fields in a way that reflects the general interest of Iraqi society. At the conclusion of the research, the approved sources for the research were confirmed so that the topic could be addressed to the extent possible to achieve the goals from which it started.

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.
 

Consumer non-cyclical companies represent a stable sector that provides essential goods and services, often attracting investors seeking long-term, low-volatility opportunities. This study investigates how financial strategies—specifically window dressing and leverage—influence investment decisions in 68 consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. Investment decisions are measured using two key valuation indicators: Price to Book Value (PBV) and Price to Earnings Ratio (PER). Window dressing is quantified through changes in quarterly cash holdings, while leverage is proxied by the Debt to Equity Ratio (DER). Employing a quantitative descriptive method, this research uses purposive sampling and multiple linear regression analysis, preceded by classical assumption tests. The findings reveal that both window dressing and leverage have a significant positive effect on PBV, indicating that these factors play a role in shaping market perceptions of firm value. Conversely, neither variable has a significant influence on PER, suggesting that investors in this sector rely more on consistent fundamentals than on short-term financial appearances or capital structure when evaluating profitability. These results support signaling theory, emphasizing that while financial signals can influence market behavior, their effectiveness depends on the credibility of the signal and the investor’s focus. This study provides practical implications for managers aiming to enhance firm value and for investors seeking to interpret financial signals more accurately.

This research seeks to examine the effect of service quality on revisit intention, with customer satisfaction acting as a mediating variable, at Adiksi Coffee in Bandar Lampung. The study employed a survey method using questionnaires, gathering responses from 160 individuals who had previously visited Adiksi Coffee. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships among service quality, customer satisfaction, and revisit intention. The analysis utilized the SERVQUAL dimensions for measuring service quality, alongside performance, expenses and overall expectation dimensions for customer satisfaction, and the Theory of Planned Behavior (TPB) dimensions for revisit intention. The findings revealed that service quality significantly and positively influences customer satisfaction; service quality also directly and positively impacts revisit intention. Additionally, customer satisfaction was found to have a significant positive effect on revisit intention and served as a mediator in the relationship between service quality and revisit intention. This study highlights the critical role of service quality in shaping customer satisfaction and revisit intention within the coffee shop sector, particularly at Adiksi Coffee. These insights offer valuable practical implications for coffee shop operators aiming to enhance customer satisfaction and encourage repeat visits by focusing on service quality improvements.