This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

The study investigates developing an Islamic student financing securitization model based on sukuk structures. This study employs sample of descriptive, analytical, and comparative analyses utilized to discuss a novel framework of Islamic securitization through the different structures of sukuk wakalah derived from asset securitization. The result served to investigate the use of Islamic student financing securitization in a Shariah-compliant manner, which would be implementable in Malaysia. It emphasized the sukuk structures based on the wakeel principle, which indicated a situation where a wakeel or representative appointment was made to manage a project on the behalf of the sukuk holder. The findings of this study supported the economic benefits obtained in the form of lower overall financing costs through the use of securitization for student financing in higher education. This paper offers important implications specifically for the creation of sukuk structures and issuing a highly graded and marketable sukuk, which are compliant towards global Shariah principles. The paper fills the gap perceived within the existing literature of Islamic finance by showing Islamic securitization via sukuk as a viable source of funds potential utilizable in stabilizing the securities market. It can also pose as a solution for securing a sustainable funding.

This paper investigates the determinants of students’ success in Vietnam through conducting online interviews and surveys with 2,500 Vietnamese students at eight famous universities in Vietnam. By applying both SPSS 22 and STATA software, the study is to evaluate the impact of four driver factors, which affect GPA, language efficacy, and personal achievement. These factors are psychological perspective, home environmental, student demographic, and school environmental. The research results emphasize a positive effect of psychological and home-environmental determinants, but the negative effect of school environmental factors on the students’ success. Besides, the relationship between demographics and student success was tested and indicated that male students have a better language learning ability, but a low level of academic achievement than female students. The results also point out the impact of religious affiliation and ethnicity on personal achievement. Non-religious students are better achievers than those having a religion or those in minority ethnicity. Moreover, accumulated schooling years are negatively associated with students’ success. The more working experience students accrued, the higher possibility they are successful. Finally, the finding provides an insight into students’ success that might be useful to government authorities and other universities in designing policies for enhancing the quality of education.

This study aims to explore the critical success factors of the Water Public-Private Partnership (PPP) Projects in developing country with evidence from Indonesia. We all know that water is a basic need and therefore it becomes very important for the governments especially in the developing countries to develop and formulate a comprehensive water policy to deliver and manage the water services in the most appropriate manner as well tackle several challenges such as budget and project efficiency. In this context, PPP is a promising scheme to address the water problems, hence it becomes important to reveal the success factors of water PPP projects. An Analytic Hierarchy Process (AHP) questionnaire built from delphi methods is used to capture the perception of the relevant stakeholders in relation to the success factors. The results of this study show the most critical success factors in PPP water projects is the support and acceptance of the stakeholders from the community, whereas the private and public entities are the the second and third important factors . These findings contribute to the success of the PPP stakeholders by enhancing the policy-making decision process and by executing the water policies to support the development of PPP in the Water Sector.

The objective of this study is to disclose the effect of socio-demographic characteristics such as, age and ethnicity which is comprised of Malay, Chinese, Indian and Others on four financial capability domains namely planning ahead, managing money, choosing products and staying informed. A closed ended self-administered questionnaire was disseminated to a total of 2000 respondents among four types of groups which consist of FELDA or rural area residents, private sector employees, government sector employees and youth in institutions of higher learning in Malaysia. Those four groups were selected to cover a wide range of Malaysian population. 500 respondents were involved in this study for each types of groups through purposive sampling technique. Analysis of Variance (ANOVA) and analysis via Statistical Package for Social Science (SPSS) was utilized in this study. The results revealed that age has significant effect on planning ahead, managing money, choosing products and staying informed. Whereas, ethnicities were found to have no effect on financial capability except planning ahead domain. It is suggested that more devotion should be placed on research and professional training in building respondents’ financial capability. Furthermore, government and non-government organizations should develop a comprehensive approach to intensify their financial capability and upgrade their standards of living especially of financially vulnerable households.

The role of the social environment for any activity is crucial as it prompts new ideas and plays a role of lever for entrepreneurial longevity and creating value through social wellbeing. The lack of entrepreneurship related knowledge in Pakistan has taken the challenge of lesser entrepreneurial activity as compared to other counterpart Asian countries and ranked 138 out of 189 countries on the level of ease of doing business. The study aims to investigate the social environment as a mediator among idea generation, business creation, financing decision and entrepreneurial activity by utilizing quantitative approach. In order to achieve the objective, a total of thirty eight items scale was selfadministered for data collection. A non-probability, snowball sampling technique was employed and assembled a total of 300 complete responses through online and paper based surveys as per information provided by the chamber of commerce of three regions namely; Sukkur, Hyderabad and Karachi Sindh, Pakistan. The data analysis result strongly supported the main research question as the entrepreneurial activity increased up to 43.8% after applying social environment as a mediator. This research can help to enhance entrepreneurial activities in Pakistan by creating awareness to support entrepreneurs at social level for entrepreneurship.

Tourism is considered one of the key economic sectors in Vietnam as it helps to promote the economic development, increase foreign exchange earnings, create jobs, and improve the living standards of local people. So, this study aims to identify factors affecting the competitiveness of Soc Trang ecotourism associated with Khmer culture based on a combination of qualitative and quantitative research methods. Qualitative research was conducted through focus group discussions with experts, and quantitative research was conducted through direct interviews with visitors at ecotourism sites in Soc Trang province. The study involves questionnaire surveys and multivariate data analysis methods (Cronbach’s Alpha test, EFA, CFA, SEM). Research results from 350 respondents demonstrate that all factors have a positive impact on the competitiveness of ecotourism associated with Khmer culture in Soc Trang province. It shows that the competitiveness of ecotourism associated with Khmer culture is influenced by five factors, including: (1) religious ritual customs of the Khmer people; (2) ecotourism infrastructure; (3) traditional festival activities of Khmer people; (4) culinary culture of Khmer people; and (5) folk ritual customs of the Khmer people. From these findings, the study offers some managerial implications to improve the competitiveness of Soc Trang ecotourism associated with Khmer culture.

This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students’ interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students’ interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates’ who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.

This study investigates the factors influencing the usage of PSAU Mobile Application by the students at Prince Sattam bin Abdulaziz University (PSAU). This study used Technology Acceptance Model (TAM) as a framework to predict the factors influencing 67 students’ usage of PSAU M-Application. The results of this study were consistent with the TAM framework in predicting the actual usage of the PSAU mobile application for academic activities. The results indicated a significantly positive association of the perceived ease-to-use with perceived usefulness, significantly positive associations of the perceived ease-to-use and the perceived usefulness with the attitude toward the usage of the PSAU’s mobile application, a significantly positive association of the perceived usefulness with the behavioral intention toward the usage of the PSAU’s mobile application, a significantly positive association of the students’ attitude toward the usage of the PSAU’s mobile application with the behavioral intention of using the application, and a significantly positive association of the behavioral intention with the actual usage of the PSAU’s mobile application. The results of this study should be useful to educational policymakers at PSAU University and elsewhere, as there is an opportunity to enhance the existing technology or adopt new technologies for academic activities.