In a competitive and trans formatting economy, intangible assets, is the most valuable asset of a company, and a significant factor that will help the company to a future development. Especially for Small and Medium-Sized Enterprises (SMEs) hold such a valuable asset, maybe is a tremendous key for sustainable and increasing route, in the international economy. Difficulties for measure this type of assets is already known. International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are always focused in that direction. Every economy tries to find a suitable law for explain and give direction for this type of asset. Greek economy, still have old approaches, but with the new Greek Accounting Standards and the Greek Law Taxation, is an effort in the right direction.

Schools, University of Mindanao-Matina, Davao City, Philippines ABSTRACT: This research aims to identify the relationship between language learning strategies and students' preferences in oral communication as predictors of anxiety in oral language among students. The (310) participants are from Davao City. This is a quantitative study that utilized a descriptive correlational survey. In analyzing the data, mean, Pearson r, and multiple regression were used. As a result of this research, it was found that the descriptive level of participants in language learning strategies is high, indicating that students often demonstrate their use. Similarly, in terms of preference for oral communication, it only obtained a moderate level, meaning that students only occasionally demonstrate their preference for oral communication. Furthermore, anxiety in oral language also obtained a high level. The results also revealed that there is no significant relationship between language learning strategy and anxiety in oral language among students. There is also a significant negative relationship between students' preference for oral communication and anxiety in oral language. Emotional, cognitive, compensation, social strategy, and teacher-student communication strategies are predictors with the most significant influence on students' anxiety in oral language.

This research is to investigate the role that job satisfaction has on the relationship between organizational culture and P-O Fit on the organizational commitment of employees at the Aceh Besar District Regional Secretariat. There were 162 employees who were the population in this study as well as the sample using the census method and analyzed using SEM AMOS. Based on testing, it is proven that in the descriptive hypothesis all variables have worked well even though there are several things that must be evaluated by the organization. In testing the verification hypothesis, it was found that the better the organizational culture that is realized and the work placement that is in accordance with the abilities of the employees, the greater the job satisfaction and commitment that employees have towards the organization. Job satisfaction, which acts as a mediator, proves its existence in this research on the relationship between the independent variables (organizational culture and POF) and the dependent variable (organizational commitment).

Financial inclusion is incredibly important. It refers to everyone having access to and effectively using affordable financial products and services. This review focusses on the role of financial inclusion as strategic tool in poverty reduction. The paper used a narrative approach to describe the nature and the significance of financial inclusion, and how in contributes to the poverty reduction. It describes poverty as a complex issue involving serious deprivation, social exclusion, and resource inequality, while financial inclusion is described as a crucial strategy for macroeconomic stability, fostering low-income families, reducing poverty, fostering job creation, and fostering economic growth. Contemporary records show that the world population has made progress in reducing poverty rates from 20% to 10%, but poverty levels remain high. Thus, this paper argues that financial inclusion is a key factor in reducing multidimensional poverty, increasing income equalities and reducing inequalities. To reduce poverty, governments should improve financial literacy and technology awareness among young people and impoverished communities. Financial institutions should improve access to finance and promote financial inclusion, enhancing social well-being. Collaboration between governments and communities is crucial for eradicating poverty. Establishing a policy and institutional framework is essential, maintaining income levels, meeting basic human needs, and minimizing external threats.

This research examines the product digitalization and digital service quality influence on customer satisfaction and its impact on usage decision to read the online media Kabaraktual.id. The population includes all customers of the online media Kabaraktual.id. The sample size is 220 individuals. Data were analyzed using the Partial Least Square (PLS) method. The results of this study indicate that in the direct impact test through SEM-PLS, product digitalization significantly and positively affects customer satisfaction and usage decisions. In addition, digital service quality and customer satisfaction also significantly and positively affect usage decisions, but digital service quality does not significantly affect customer satisfaction. For the indirect impact test through Sobel calculations, product digitalization, and digital service quality significantly affect usage decisions through customer satisfaction. In this indirect impact modeling, customer satisfaction is proven to function as a partial mediator in the product digitalization impact model on usage decisions, and as a full mediator in the digital service quality impact model on usage decisions.

This study aims to investigate the financial performance role in mediating the impact of company growth and asset utilization on the value of manufacturing companies in Indonesia from 2018 to 2022. A total of 252 manufacturing companies in Indonesia were considered, and 37 companies were selected as research samples using a purposive sampling technique. Data for the research was collected from financial reports obtained from the IDX and the companies' websites. The findings reveal that company growth and asset utilization affects positively and significantly its financial performance, but they do not affect thecompany value significantly. Meanwhile, company financial performanceaffects company value positively and significantly, and company financial performance also mediates significantly the company growth and asset utilization impact on company value.

This research aims to examine the impact of Service Quality (Servqual) and Customer Experienceon Customer Satisfaction at Sultan Iskandar Muda Airport Services, with Perceived Value acting as a mediating factor. The target population for this study comprises all customers of Sultan Iskandar Muda Airport Services, with a sample size of 180, determined by using the minimum sample size for Structural Equation Modeling (SEM) analysis. The data analysis utilized SEM to test the direct effect and the Sobel test to examine the indirect effect. The findings of the research indicate that Servqual and Experience have an impact on Perceived Value. Additionally, Servqual, Customer Experience, and Perceived Value collectively influence Customer Satisfaction, and Perceived Value serves as a mediator in the relationship between Servqual, Experience, and Customer Satisfaction.

GDC is tasked with developing steam fields and selling geothermal steam for electricity generation to Kenya Electricity Generating Company PLC (KenGen) and private investors. While GDC, as a state owned enterprise, as well as its development partners are satisfied with a financial on return investment of 8.3%, this is way below the expected 12.5%. Therefore, the study sought to determine the knowledge application on organizational performance of Geothermal Development Company in Nakuru County, Kenya. The study was grounded on the knowledge based view theory. The study adopted descriptive research design. The target population was 110 employees from 17 departments in Geothermal Development Company, Nakuru County. Since the study population was manageable, census technique was used to incorporate all the 110 targeted employees. Questionnaire was used to collect the primary data desirable for the study. Pilot study was carried in Geothermal Development Company, Nairobi County where 11 employees were issued with the questionnaires. To measure reliability, an internal consistency technique was adopted by utilization of Cronbach’s Alpha values of 0.7-0.9. Quantitative data was analyzed by utilization of Statistical Package for Social Sciences. Descriptive statistics involved the use vof percentages, frequencies, measures of central tendencies (mean) and measures of dispersion (standard deviation). Inferential statistic involved the use of correlation analysis and multiple regression analysis. The analyzed data was presented using table. The study concluded that the acquired knowledge is used to develop and modify products in the organizations. Moreover, the study concluded that the acquired knowledge is used to increase the energy production in the organization. The study also concluded that the organization uses knowledge to formulate policies which guides employees in terms of performance. Further, the study concluded that the acquired knowledge is used to attract and retain well talented employees which increases performance. Recommendations may involve refining processes, encouraging cross-functional collaboration, and implementing mechanisms for sharing successful applications throughout the organization.

Despite, reproductive health needs of adolescent and youths being supported by different organizations, utilization of those services is low. All efforts have not been felt across Trans-Nzoia County primary health facilities as is evidenced by persistent reproductive health problems therefore, there is a need to conduct a study on the influence, socio-economic factors on the utilization of adolescent sexual reproductive services in selected primary health facilities in Trans Nzoia County. The study was anchored on sociological theory. The study adopted descriptive cross-sectional design. The study was conducted in Trans-Nzoia County. The target population was 2345 adolescent (10-19 Years) seeking sexual reproductive health services in 87 dispensaries and health centers each month. Dispensaries and health centers are ideal for the study since they are involved in offering primary health care. The study also targeted Community Health Assistants and Community Health Promoters. The study used multi-stage sampling procedure. For the adolescent the study adopted Slovins’ formula to get a sample of 291 adolescents. In addition, the study adopted stratified random sampling to get the sample of adolescent in each sub-county. The study adopted a census sampling technique to incorporate all the 67 targeted CHAs and CHPs. The study utilized primary data. Primary data was collected through the use of questionnaires and interview schedule. A pre-test was done in Uasin Gishu County. Quantitative data was analysed using both descriptive and inferential statistics. Qualitative data was analysed using thematic content analysis. From the correlation analysis, the study concluded that there was a moderate positive and statistically significant correlation between socio-economic factors (r=0.753; p <0.05) and utilization of adolescent sexual reproductive services in selected primary health facilities. The study recommended that policymakers and government authorities should also advocate for the inclusion of a robust comprehensive sexuality education (CSE) program in school curricula.

Sustainable management practices pose a challenge for MSMEs due to limited resources, knowledge, and capacity. In this context, this study focused on the influence of sustainable management practices on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Esperanza, Sultan Kudarat. It was designed as a quasi-experimental research study. The respondents comprised 150 managers of MSMEs. Purposive sampling was used to determine the sample size. The researcher adapted instruments from previous research and modified them depending on the needs of the study. Multiple regression analysis was used to determine which domain factors of sustainable management practices significantly influenced the competitiveness of MSMEs. The results revealed that socio-environmental innovation, in terms of innovation, supply chain, and strategy, significantly influences the competitiveness of MSMEs. This underscores the importance of integrating sustainable practices and innovative domains into business operations to enhance market positioning and resilience. Addressing socio-environmental concerns not only drives competitiveness but also fosters long-term viability and positive impact within MSMEs, contributing to sustainable development.

Accurate water consumption forecasts are crucial for effective water resource management, ensuring sustainable supply and planning for infrastructure development in Sultan Kudarat. The study aimed to predict future water consumption patterns in Sultan Kudarat using the Box-Jenkins methodology, a statistical technique for identifying, fitting, and checking time-series models. This approach, commonly known as ARMA (Auto-Regressive Moving Average), helps in analyzing past water consumption data to develop a robust model that can forecast future demand. The result revealed that the best fit model to forecast water consumption is ARMA (3,0,1). The forecasted consumption for 2024 reveals a slight increase in the first quarter, peaking in March, followed by a gradual and steady decline for the remainder of the year.

Commercial banks are crucial for economic growth and stability, operating in a high-risk environment. Bank risk refers to potential financial losses due to various factors and uncertainties. Bank risk management involves identifying, assessing, mitigating, and monitoring these risks to maintain financial stability and profitability. This study assesses the risk management awareness and practices in commercial banks in Banadir region of Somalia, using a descriptive research design. The data were collected through a questionnaire survey of 75 banking staff from 6of 13 licensed banks in the Banadir region. The results demonstrate that bank staff are highly aware of about risk and management, and they strongly agree that practices for reducing credit, liquidity, and operational risks are essential. effective and efficient. The study highlights how crucial efficient risk management is to maintaining financial stability and preventing possible risks. So, the study suggests enhancing risk management frameworks, funding staff training, strengthening regulatory frameworks, creating comprehensive contingency plans, and emphasizing technological advancements. The steps outlined are crucial for Somali commercial banks' sustained development and stability, ensuring they can handle challenges while maintaining a competitive financial sector.

Demand forecasting and raw material inventory control are things that must be done by companies to increase satisfaction and meet consumer needs. This study aims to determine demand forecasting for shower gel products, determine product classification, calculate maximum inventory, and calculate the smallest total inventory value. The research was conducted with (time series analysis) demand forecasting methods, namely exponential smoothing and trend linear, while for raw material inventory control analysis using ABC analysis, Model Q, and Model P. The best method in exponential smoothing forecasting α = 0.1 with the results of forecasting the inventory of shower gel raw materials in May 2024 of 196.41 kg and the measurement results of the value (error) MAD = 113.36, MSE = 160.87, and MAPE = 0.998%. Results ABC analysis obtained 5 raw materials that are classified in category A, namely glucotain plus, sepimaxzen, solagum ax, oramix ns, and packaging; 3 raw materials that are classified in category B, namely cocamido propyl betaine, aquadest, and glycerine; and 1 raw material that belongs to category C, namely phenoxythanol. The best method for controlling raw material inventory is Model Q with a total maximum overall inventory value of 2,301.65 kg and 401.79 pcs. Total overall inventory cost of raw materials of IDR. 26,665,010.

This paper attempts to study the behavior of the barrier to entry in a coopetition. We look at this barrier to entry (BtoE) through the prism of interactions between market actors and not that of market characteristics. The theoretical anchoring of this paper is based on the theory of the contestable market and a review of the literature to explain free entry and exit from the market. The primary data used come from the administration of a questionnaire to 321 clandos and 321 clients, and from 14 regulators of the activity to obtain cross-views. We adopt a hypothetico-deductive posture and a mixed methodological approach, quali-quanti, based on the qualitative compared analysis (QCA) in its mvQCA variant. The results show that the BtoE of this market is either impermeable or watertight, or permeable or porous under specific conditions. We obtain two theorical models of the tightness and porosity of the BtoE and their determinants.The coopetition, the distrust between clandos, a good reputation of the clandos, the decrease in the financial performance of culturally close national clandos, permeabilizes the BtoE of the market and an increasing financial performance of the clandos, doesn’t permeabilizes the BtoE of the market.The trust between clandos and the cultural proximity of the clandos, impermeabilizes the BtoE of the market.Thus, we conclude that the market of clandos is contestable. We propose quite rich theoretical and managerial implications.

The study used two methods, including desk research and a sociological survey, to study the trend of switching from using plastic bags to eco-friendly bags among Vietnamese consumers. The results showed that the number of people who know about eco-friendly bag products accounts for a large proportion of the survey participants, however, the number of people who are still using plastic bags accounts for a high proportion. The reason many people choose to switch from using plastic bags to eco-friendly bags is because they can be reused many times, thereby reducing the impact on the environment. The preferred type of bag is the eco-friendlycanvas bag and the simple, compact design bag. The factor that is considered to have a great influence on the trend of switching to using eco-friendly bags is the self-awareness of the importance of eco-friendly bags in protecting the environment. The main difficulty in converting from plastic bags to eco-friendly bags is that the initial cost of thesebags is much higher than that of plastic bags, and eco-friendly bags can only hold certain goods and items (it is difficult to hold fresh food, etc.). From the research results, the group of authors had some exchanges and discussions with the desire to promote the trend of switching from using plastic bags toeco-friendly bags among Vietnamese consumers.

This research investigated the association and relationship between organizational justice and employee perception of organizational change. Data were retrieved from 63 managers; the constructs underwent a reliability test using Cronbach’s alpha coefficient. The study utilized inferential statistic tools via deploying the Spearman correlation to investigate the association between organizational justice and employee perception of organizational change, and a linear regression analysis was deployed to predict the relationship between the constructs using the IBM SPSS Statistics version 21. The discoveries of the study revealed that there is a significant positive relationship between organizational justice and employee perception of organizational change [p (.000) < 0.05, r = .991].

The Banking industry is one of the basic instruments of economic growth of India the failure of the banking sector may have an adverse impact on another sector. Non Performing Assets is one of the major concerns for banks in India. NPAs reflect the performance of banks. The earning capacity and profitability of the banks are highly affected because of the existence of NPAs. A high level of NPAs suggests that large number of credit defaults that affect the profitability and net-worth of banks. The public sector banks have shown very good performance over the private sector banks as far as the financial operations are concerned. However the position of public sector banks is not so good in the area of Non-Performing assets as compared to private sector banks. The study is based on the secondary data retrieved from annual reports of the respective banks.

The attention of the world's scientists is increasingly being attracted not only and not so much by independent medicinal plants, but their callus cells’ culture.Callus cells (CC) are essentially stem, totipotent cells; cultures are currently considered as a source and accumulation of tissue parts of any plants and, first of all, economically and biologically significant products. Under natural conditions, callus tissue can appear in plants as a result of mechanical damage. It functions for a short time, protecting the plant in the damaged area and accumulating nutrients for regeneration. In order to obtain a tissue culture, an explant is isolated from any part of the plant (stem, leaf, flower element, root, etc.), sterilized and placed on a nutrient medium of a certain composition. The aim of these investigation was the Juniperus turcоmanica (JT) callus cells’ lysate (CCL) influence on human and BALB/c mice leukocytes’ functional activity in vitro.Callus tissue was grown on Murashige–Skoog medium from JT needle explant. CCL was prepared in physiological sodium chloride solution at a ratio of 1:20.The leukocytes’ functional activity were determined in modified leukocytes’ migration inhibition reaction (LIR). CCL was used as inducer of leukocytes’ migration. It was found that the introduction of JT CCL into the culture medium leads to a significant modulation of the migratory activity of blood leukocytes in both mice and practically healthy individuals in vitro. Both the PHP and BALB/c mice'BL respond on JT CCL presence in the culture medium as well by inhibition as stimulation of migration. In PHP, unlike BALB/c mice, in the vast majority of cases, JT CCL in vitro inhibits the migration of BL from the glass capillary. In our opinion, JT CCL in vitro has a cytokine-like effect on mammalian BL.

Understanding the dynamics of service quality can be recognized as essential for fostering customer satisfaction and loyalty, both of which are critical for long-term success in the highly competitive fast-food industry. This research investigates the impact of service quality on customer satisfaction and loyalty, with a specific focus on KFC in Liverpool, United Kingdom. A questionnaire was distributed among 103 respondents and the data gathered was analyzed through regression and correlation methods using SPSS software. The findings reveal a significant positive relationship between service quality and both customer satisfaction and loyalty, highlighting the importance of responsiveness as the most influential factor in both dimensions. These results challenge existing literature that questions the link between service quality and customer loyalty, suggesting that even in a fast-paced environment, customers still prioritize high-quality service. The implications of this study are valuable for fast-food chains aiming to enhance customer loyalty through improved service standards.

Women owned enterprises are important as they provide much-needed employment opportunities, especially in rural areas where women often struggle to find work. Women also lack access to business information such as new markets, market linkages, new technologies and new concept and this makes it difficult to improve the survival and performance chances of new enterprises or growing an existing one easily. Such challenges have been associated to slow growth of women owned busines therefore the study sought to assess the influence of information sharing on the growth women owned enterprises in Uasin Gishu County. The study adopted descriptive research design and positivism philosophy. The target population was 1198 enterprise owner courtesy of table banking from six sub-counties in Uasin Gishu County. The population was stratified into 6 strati corresponding to the 6 sub-counties. The study usedIsrael’s 1992 formula to determine the sample size of 300 women owning enterprises from all the 6 sub-counties. The sample was apportioned proportionately to the 6 sub-counties. Simple random sampling was used to pick the specific respondents from each sub county. Primary data was collected using a self-constructed structured questionnaire and secondary data was collected from the women enterprises’ financial records. A pilot study was conducted on 33 respondents from 11 women owned enterprises in Nakuru County to test reliability of the questionnaire. The study used both descriptive and inferential statistics. Data was presented in form of tables and graphs. The study concluded that table banking groups provide members with information on market trends and consumer behavior which help members to identify potential growth areas and adjust their business strategies accordingly. The study further concluded that a moderate positive correlation existed between information sharing and growth of women owned enterprises in Uasin Gishu County. From the findings the study recommend that table banking group should establish a structured information-sharing system within the groups and include monitoring and evaluation aspects in their daily operations of the groups

This study analyzes the dynamics of the exchange rate, inflation, money supply and GDP in Bangladesh from FY1995 to FY2023, employing the Autoregressive Distributed Lag (ARDL) model. The empirical findings reveal a long-term equilibrium relationship among these variables. Utilizing time series data from 1995 to 2023, the study explores the impacts of money supply, inflation, exchange rates, and economic growth on Bangladesh's economy. The augmented Dickey-Fuller test is conducted to check for the presence of unit roots and to assess the stationarity of the variables. The ARDL method is then used to establish the relationship between the dependent and independent variables. The results of the ARDL bounds test suggest the existence of long-run cointegration among the money supply, inflation, economic growth, and exchange rate showing a significantly positive coefficient. The findings indicate that the money supply, inflation, and exchange rate have significantly influenced the country's economic growth. This study can assist policymakers in identifying, developing, and implementing effective strategies to promote the nation's economic growth. The paper suggests that to boost investment and production, ultimately driving economic growth, an expansionary and growth-oriented monetary policy should be maintained to make loans more attractive for productive purposes. Policymakers may find this study valuable in identifying, formulating, and implementing effective policies that support the nation's economic growth.

The Cold War, a prolonged period of geopolitical tension between the United States and the Soviet Union, spanned from the end of World War II in 1945 until the dissolution of the Soviet Union in 1991. This era was characterized by ideological conflict, nuclear arms races, and numerous proxy wars. However, beyond the military and political maneuvers, the Cold War was also fought on a psychological front, with media playing a pivotal role. Both superpowers leveraged media to propagate their ideologies, influence public perception, and undermine their adversary. This essay will analyze how media measures were utilized by the United States and the Soviet Union to shape narratives, bolster their geopolitical agendas, and maintain domestic control. By examining government propaganda, state-controlled media, and the impact of these efforts on public opinion, we can gain a deeper understanding of the intricate relationship between media and power during one of the most critical periods of the 20th century.

This research aims to investigate the risk acceptance level of individual investors in Vietnam based on four factors of the Behavioral Finance theory: Loss aversion, mental accounting, herd behavior, and overconfidence. The results figure out that loss aversion and mental accounting play important roles in shaping the risk acceptance level of Vietnamese individual investors. They have a tendency to be careful, avoid high risks, and have clear financial plans. However, herd behavior and overconfidence do not significantly affect investors’ risk acceptance. A thorough understanding of these factors can explain abnormal behaviors in the market and help fund managers and advisors make appropriate recommendations. This study will contribute to theoretical knowledge and reality of the financial behavior of individual investors in Vietnam, along with providing useful information for policy-makers, fund managers, and financial advisors.

This study aims to utilize the intervention program FILITS in improving the financial literacy of Grade11 students of Pigcawayan National High School-Senior High School. Quantitative research design was utilized in this study. Percentage was used to measure the frequency of financial knowledge. Mean was used to determine the level of financial literacy in terms of financial behavior and financial attitudes as well as the effectiveness of the intervention program. Standard deviation was used to measure how far the means of financial behavior and financial attitudes are from each other. Pearson r correlation was used to measure significant relationships between variables. The findings of the study revealed that students of Pigcawayan National High School- Senior High School have increased perception on financial knowledge especially in savings account, insurance, income tax, current account and investment account. Likewise, the participants have manifested a high level of financial literacy in terms of financial behavior and financial attitudes. There is no significant relationship between profile of participants and financial behavior but manifested a significant relationship between profile of participants and financial attitudes. The intervention program FILITS was effective in improving the financial literacy of participants hence, sustainability of this program is highly recommended.

In the context of globalization, Sino-foreign cooperative education emerges as a pivotal mode of education, providing students with a broader international perspective while enhancing their knowledge structure and fostering innovation abilities. Interdisciplinary education, as a fundamental approach within this framework, effectively promotes interdisciplinary thinking and bolsters innovation capacity. By integrating and interacting with knowledge from disparate disciplines, students develop diverse ways of thinking and problem-solving, thereby strengthening their innovative prowess and comprehensive literacy. This paper meticulously analyzes the role of interdisciplinarity in nurturing top-tier innovative talents within Sino-foreign cooperative education. By examining the current system and drawing from successful cases both domestically and internationally, this study delves into the intricate mechanisms by which interdisciplinarity contributes to the training of elite innovators. Furthermore, it posits specific optimization strategies, offering solid theoretical underpinnings and practical guidance for the implementation of interdisciplinarity in Sino-foreign cooperative education in China, ultimately facilitating the comprehensive and profound development of top innovative talents.

The Income-Generating Projects (IGPs) of State Universities and Colleges (SUCs) in Region I are crucial for enhancing productivity and addressing financial challenges. This study examined the sustainability of these IGPs, focusing on financial stability, training, leadership, and monitoring and evaluation. Using the Resource-Based View (RBV) and Constant Comparative Analysis (CCA), the study provided a comprehensive understanding of sustainability in SUCs. The findings indicate that while IGPs are financially stable, there is a need for strategic financial planning to improve funding mechanisms. Training programs are sustainable but require more practical and experiential components. Leadership is effective but can be enhanced through additional training and structured initiatives. Monitoring and evaluation processes are sustainable, but the expertise and framework need further development. This study contributes to the academic literature by providing empirical data on the sustainability of IGPs in Philippine SUCs. It offers valuable insights for SUC administrators on effective management, strategic planning, and risk mitigation, and highlights areas needing improvement in training programs and monitoring processes, supporting better training and development.

Return on assets (ROA) is a financial measurement that quantifies the bank management's capacity to generate income or profit as a whole. The variation in ROA levels can be attributed to the effectiveness of bank management in asset management. There is a direct relationship between the level of ROA and the efficiency of a bank's operations. A higher ROA indicates greater efficiency, whereas a lower ROA suggests lower efficiency. The variability in ROA cannot be isolated from many factors that exert an influence on it, including internal characteristics specific to the bank. The objective of this study is to examine the impact of Third Party Fund (TPF), Capital Adequacy Ratio (CAR), Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Return On Asset (ROA) with financing acting as a mediator. The employed approach is a quantitative model, with a sample size consisting of 7 Islamic Commercial Banks in Indonesia. This study used a panel data regression model, which combines both time series and cross-sectional data. This study encompasses a total of 13 theories. The research findings suggest that the factors of TPF (Total Productive Financing), NPF (Net Profit Financing), and financing have a statistically significant impact on ROA (Return on Assets). Similarly, both FDR and finance variables exert a substantial influence on financing. However, the results of the indirect effect hypothesis indicate that there is only partial mediation in the relationship between TPF, FDR, and NPF on ROA, with funding acting as a mediating variable.
Corresponding Author: muslimadjalil@usk.ac.id

Exact solutions of the Black-Scholes partial differential equation is found by Lie’s similarity transformation method. There are four integration constants. Various cases of the parameter dependence are also studied .

The construction sector is one of the economy's main engines. A high proportion of construction in the gross domestic product and the construction industry's high multiplicative effect can provide citizens with significant economic growth and prosperity. Construction involves the results of almost all extractive and processing industries, and the sustainable growth of related industries depends on the sustainable development of the construction sector. However, several systemic problems have accumulated in the construction complex, which does not allow the full realization of the existing potential. Long planning terms for the implementation of large investment and construction projects, high risks of significant deviation of large projects from planned cost and time indicators, a large volume of manual labor, and low productivity are negative factors. They are manifested quite often in construction projects. All these negative factors indicate that the project management system operates insufficiently reliably and efficiently. In this regard, this work analyzed the current state of the management system, identified negative reasons, and proposed measures for their change using the automated technology of construction management “Building Manager”.