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In a digital economy where rapid changes in the internal and external business environment occur, mistakes in making strategic decisions can have dire consequences for a company. Today, many large companies use full-fledged BI systems to support (strategic) management decisions, which combine many sources of information. These digital systems provide analyses of huge amounts of information, focusing on important indicators, allowing the prediction and simulation of various scenarios, providing aid in decision-making. This article describes digital business intelligence systems and specifically what role they play in transport logistics. The authors highlight the key advantages of using business analysis systems in enterprises. The research results highlight the main challenges that BI systems can solve in digital transport and logistics companies. Moreover, a map of the main directions of BI functions in logistics is provided. A list of key performance indicators in tabular form is provided, which can be analyzed and reflected upon in an analytical reporting system. The main methods deployed are benchmarking and clustering.

We present a method for calculating and analyzing stakeholder utilities of processes that arise in, but are not limited to, social sciences. These areas include business process analysis, healthcare workflow analysis, and policy process analysis. This method is quite general and applicable to any situation in which declarative-type constraints of a modal and/or temporal nature play a part. A declarative process is a process in which activities may freely happen while respecting a set of constraints. For such a process, anything may happen so long as it is not explicitly forbidden. Declarative processes have been used and studied as models of business and healthcare workflows by several authors. In considering a declarative process as a model of some system, it is natural to consider how the process behaves with respect to stakeholders. We derive a measure for stakeholder utility that can be applied in a very general setting. This derivation is achieved by listing a collection of properties that we argue such a stakeholder utility function ought to satisfy and then using these to show that a very specific form must hold for such a utility. The utility measure depends on the set of unique traces of the declarative process, and calculating this set requires a combinatorial analysis of the declarative graph that represents the process. This builds on previous work of Dukes and Casey (2021) in which the combinatorial diversity metrics for declarative processes were derived for use in policy process analysis. The collection of stakeholder utilities can themselves then be used to form a metric with which we can compare different declarative processes to one another. These are illustrated using several examples of declarative processes that already exist in the literature.

Corporate social responsibility is a self-equipped business approach that helps an organization be socially responsible to its stakeholders and the overall public. Through the practice of CSR, companies are conscious and aware of the impacts they have on all aspects of society, including economic, social, and environmental (Goel and Ramanathan, 2014, p. 51). A case study scenario, in this case, is of StanBed Tours Ky, the impact of CSR on consumer loyalty, stating that the increase of CSR has resulted in the society's satisfaction with the business (Bediako, 2017, p. 1). CSR influences the people affected by it in various intensities and means. Such as, employees, who are part of the major stakeholders, are significantly affected by the organization's corporate social responsibility activities in marketing, which shape their logic, inspiration and lead to deeper commitments to achieving organizational goals and strategic plans (Makasi et al., 2014, p. 2600). Additionally, CSR investments in marketing significantly impact external shareholders such as consumers and the organization's image (Kaman, 2015, p. 7). CSR activities carried out by StanBed include tree planting exercises to mitigate carbon dioxide emissions resulting from flying airplanes, voluntary beach cleaning services to protect marine life, and providing educational services to children in the community of tours.

Organisations may either belong to the private sector or the public sector. When they are in the private sector, they can be large, small or medium-sized depending on the annual income and the number of workers they hire. Global organisations are developing rapidly because of the need to tap into new markets and production locations. Under the organisational structure, the organisation selected was Nike. It has several functional units whose activities are interrelated. For instance, human resource units ensure that the right personnel for finance or marketing are recruited and promoted. The emergence of new markets in BRIC and the digital revolution are highly relevant to external factors that affect the organisation. As a response, Nike has used social media and the digital revolution to reach customers directly. It, however, needs to take on new markets and products to remain in business.

This paper attempts to review the status of law in the context of the UK. The critical areas reviewed in the study included the nature of the legal systems within the UK, focusing on the role played by law within the community and the sources of law. In the second task, the connection between law and the business world is established, trying to ascertain the role of company law, employment laws, the law of contract, and the intellectual property to the businesses. Task three assessed the existing laws regarding the different types of business organizations created in the country, concentrating on the legal requirements for establishing the same. The last task focused on the recommendation that the study makes in conclusion regarding the dispute resolution processes available in the current business world.

Komunitas Mutiara Abadi yang berada di Dusun Karanggeneng Cangkringan Sleman bergerak dibidang sosial dan seni budaya. Kegiatan yang dilakukan memberikan dampingan bagi anak – anak dalam bidang seni budaya ketrampilan dan Pendidikan karakter anak. Kondisi covid 19 menyebabkan berbagai aktivitas berhenti, karena tidak dapat memberikan kompensasi atau uang transpot bagi para pelatih. Disisi lain masyarakat sekitar yang juga orang tua anak - anak membutuhkan tempat untuk melakukan usahanya yang selama ini jualan di taman wisata Kaliurang, dan saat ini wisata Kaliurang juga tutup. Hal tersebut membutuhkan pemikiran bersama agar kegiatan anak – anak tetap berjalan dan usaha masyarakat juga dapat dilakukan. Pemikiran yang muncul adalah mengembangkan sosiopreunership yaitu suatu usaha yang tidak mencari untung semata akan tetapi usaha yang dapat mendukung kegiatan social seni budaya dan meningkatkan penghasilan masyarakat Berdasarkan kondisi tersebut dilakukan pendampingan dengan metode pemberdayaan masyarakat. Melalui pendampingan muncul pemikiran pengembangan usaha dengan sistem lapak yang dipadu dengan wisata yang memanfaatkan kegiatan sosial anak – anak berupa seni budaya tari yang dilakukan oleh anak – anak yang selama ini menjadi kegiatan komunitas tersebut. Agar usaha tersebut dapat berjalan lancar maka kelompok membutuhkan pengetahuan dan pendampingan wawasan sosial entrepreneurship, organisasi dan manajemen, pemasaran serta analisis usaha dengan sistem lapak yang dikombinasi dengan wisata. Saat ini telah terbentuk usaha lapak yang dapat dimanfaatkan oleh masyarakat. Lapak tersebut disebut lapak “Warung Dhahar Padang Bulan”. mulai berdiri tgl 16 Mei 2021.

Aditya Yodha Community has collaborated with the local Family Welfare Empowerment (FWE) to develop various businesses, such as processed Salak (Snakesfruit), goat farm, and tilapia fish farm as the local wisdoms of Sorowangsan village to improve the welfare of the community. In the current COVID- 19 pandemic, it requires the creative thinking to be independent. To develop the business, the community needs capital. The sources of funds that can support the business is in the form of Joint Savings and Loans Business (JSLB) so that the group's business can develop sustainably. The community then formed JSLB. Therefore, mentoring and training would be carried out. The assistance was carried out using the empowerment method, which is a development process in which the community takes the initiative to start the social activities to improve their own situation and condition. The trainings were general management of JSLB and organization, financial management, business analysis. The activity was started with making the JSLB concept which would be socialized to groups in the community according to the group's potential and human resource conditions. Based on the JSLB concept, the community formed the JSLB management. Furthermore, the training and assistance for the general management and organization, the financial management, and the business analysis were carried out. Through JSLB, revolving capital can be made for sustainable business development. The outputs of this community service were the JSLB concept, the management & organization materials, the financial management, the business analysis, the community service reports, the proceedings for journal articles and Aditya Yodha (AYO) JSLB has also been formed.

Haidilao has created a model for China's catering service industry. From corporate management to brand building, it embodies its indelible emotional marketing. This article analyzes the development of Haidilao and investigates the methods for how to satisfy the customers. This research captures the detailed behavior of Haidilao to keep more customers participation. Then, this study establishes the SWOT model to Haidilao and giving insights about Strengths, Weaknesses, Opportunities, and Threats. This article also introduces the most opportunity for this firm is that with the development of society, China's economy has developed rapidly. This would bring many new urban people and mobile people emerging and catering industry products. In the future, more quantitative analysis will be conducted for the company's business development.

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.

In recent years, process mining has emerged as the leading big data technology for business process analysis. By extracting knowledge from event logs in information systems, process mining provides unprecedented transparency of business processes while being independent of the source system. However, despite its practical relevance, there is still a limited understanding of how organizations act upon the pervasive transparency created by process mining and how they leverage it to benefit from increased process awareness. Addressing this gap, this study conducts a multiple case study to explore how four organizations achieved increased process awareness by using process mining. Drawing on data from 24 semi-structured interviews and archival sources, this study reveals seven sociotechnical mechanisms based on process mining that enable organizations to create either standardized or shared awareness of sub-processes, end-to-end processes, and the firm’s process landscape. Thereby, this study contributes to research on business process management by revealing how process mining facilitates mechanisms that serve as a new, data-driven way of creating process awareness. In addition, the findings indicate that these mechanisms are influenced by the governance approach chosen to conduct process mining, i.e., a top-down or bottom-up driven implementation approach. Last, this study also points to the importance of balancing the social complications of increased process transparency and awareness. These results serve as a valuable starting point for practitioners to reflect on measures to increase organizational process awareness through process mining.

Many housewives play a role in improving the family's economy by building a business. However, increasing business competition demands more creativity. Therefore, exploring creative business ideas needs to be done to provide business insight to housewives. This community service aims to optimize the role of housewives in improving family economic welfare through creative efforts. The target of this community service is a group of housewives who are active in family welfare improvement programs, namely the women of the Family Welfare Program (PKK) in hamlet (RW 1) Bangunharjo Village, Semarang. The service program is carried out in several stages. The program begins with field observations and business analysis according to partner need to provide creative business training. The result of this activity is to provide fabric coloring skills with the Shibori Technique to service participants. This activity produces ready-to-use products in the form of hijabs with unique motives that have high selling values. Thus, this provides business opportunities for housewives, so that they can optimize their role in improving the economic welfare of the family.

The purpose of management control is to increase the motivation of managers and to create a greater convergence of objectives within an organization. It is a well-established management principle that what cannot be measured cannot be managed. However, it is equally true that what cannot be monitored cannot be well managed. This is where business dashboards come in. Living in an age of digitalization in which the world is changing and adapting to the complex systems of society, businesses must always be prepared with the tools necessary for adaptation. This article describes some important concepts in enterprise performance measurement management exemplified by Nike. In addition, a dashboard will be designed and the importance of monitoring key performance indicators will be highlighted.

Big Data Analytics is very useful for the business users and data scientists. It is very useful to take better, faster and right decision for the organization. Organizations and individuals should exhibit the circumspection while utilizing Big Data. In this work we intend to develop a methodology for getting ethical access of big data and ethically scrutinize it to attain the business objectives. We consider the case study of aviation sector, formulate some questions to upraise the system. We attain the ethical permission from twitter for this purpose. We consider the tweets of general public as they were posted in public areas and falls under informed consent category.

The aim of the research is to provide support for the application of smart data, precision marketing, and business analysis and in so doing, it is aimed to contribute to the further sustainable development of the economy. At present, intelligent technologies such as artificial intelligence and big data are developing in full swing, and various application scenarios are gradually being launched. Smart data is a new sort of database in combination with artificial intelligence and big data technology, which makes artificial intelligence technology and big data the core concepts and the foundation of digital smart data. With smart data, companies could apply precision marketing to better reach their target consumers, push notifications at the right time, advertise the products and services consumers are interested in, and establish personalised marketing communication with each consumer in order to increase marketing efficiency. Undoubtedly, precision marketing has become the top priority in the development of the digital marketing industry, and it is becoming increasingly popular. The paper is based on this perspective and starts with an overview of smart data. The definition and development status of smart data are first reviewed, followed by an analysis of the application of smart data technology and precision marketing in digital marketing.

Organizational management, as well as hospital management, could not work precisely without defining the performance indicators to control all business process. This situation encourages the need for information and data analysis availability. BI includes applications, infrastructure, tools and practices that enable organizations to access and analyze data and information to improve and optimize the decisions and organization performance. BI has the potential to improve the quality, efficiency and effectiveness of hospital health services as well. The objective of this study was to design business intelligence prototype for the hospital. BI design was carried out with a Business Intelligence Roadmap approach which has 6 main stages, namely: (1) Justification, (2) Planning, (3) Business Analysis, (4) Design, (5) Construction and (6) Deployment. Data were collected from hospital activities includes registration, Electronic Medical Record (EMR) in the Imaging, Laboratory, Pharmacy, Operating Theater and Medical Check-Up departments activities. Designing BI was preceded by identifying technical and non-technical needs, then continued by designing BI itself. BI roadmap approach was used for this propose. Technical requirements for designing BI include hardware and software infrastructure readiness, while non-technical requirements include Business Analysis which consists of Project Requirements Definition, Data Analysis, Application Prototyping and Metadata repository Analysis. Designing BI itself includes: Designing a multidimensional database and designing ETL. The user interfaces for BI was shown in the Performance Dashboard, which allows organizations to track all aspects of their daily business activities and performance.

Purpose This paper aims to examine from commodity portfolio managers’ perspective the performance of liquidity adjusted risk modeling in assessing the market risk parameters of a large commodity portfolio and in obtaining efficient and coherent portfolios under different market circumstances. Design/methodology/approach The implemented market risk modeling algorithm and investment portfolio analytics using reinforcement machine learning techniques can simultaneously handle risk-return characteristics of commodity investments under regular and crisis market settings besides considering the particular effects of the time-varying liquidity constraints of the multiple-asset commodity portfolios. Findings In particular, the paper implements a robust machine learning method to commodity optimal portfolio selection and within a liquidity-adjusted value-at-risk (LVaR) framework. In addition, the paper explains how the adapted LVaR modeling algorithms can be used by a commodity trading unit in a dynamic asset allocation framework for estimating risk exposure, assessing risk reduction alternates and creating efficient and coherent market portfolios. Originality/value The optimization parameters subject to meaningful operational and financial constraints, investment portfolio analytics and empirical results can have important practical uses and applications for commodity portfolio managers particularly in the wake of the 2007–2009 global financial crisis. In addition, the recommended reinforcement machine learning optimization algorithms can aid in solving some real-world dilemmas under stressed and adverse market conditions (e.g. illiquidity, switching in correlations factors signs, nonlinear and non-normal distribution of assets’ returns) and can have key applications in machine learning, expert systems, smart financial functions, internet of things (IoT) and financial technology (FinTech) in big data ecosystems.

The article is aimed at defining the feasibility of using the Sitniks CRM software for small commodity businesses, examining its compliance with the standard and the main competitive advantages among such products. Analyzing and generaling the scientific works of many scholars, the positive impact of high-quality information provision on the activities of the enterprise is proved. However, despite the obvious benefit of using automation systems, a bigger share of Ukrainian entrepreneurs do not use CRM systems (Customer Relationship Management systems) either due to lack of awareness or unsuccessful implementation experience. The article uses comparative and matrix analyses. A comparative analysis of competitors shows that the researched CRM system stands out among others with a high level of flexibility and personalization, which is the main advantage of this software. During the SWOT analysis, the factors influencing the development of the company were worked out in detail. It is found that the main drawback of this software is a relatively long implementation period, and its capabilities and threats are, accordingly, scaling and increasing competitors in a niche. It is concluded that the Sitniks CRM system is not just a system for simplifying and automating business processes, but a platform that has sufficiently powerful functionality due to customization, integration, tracking capabilities and ease of use. The implementation of this software will lead the company to increase productivity, allowing to effectively plan and control, as well as establish strong relationships with customers.

As systems and methods that analyze data, Business Intelligence aims to gain insight. BMKG Kota Balikpapan has an obstacle in data management which takes almost two days. Data management consists of data processing, data analysis, data storage, and data accessing. BMKG Kota Balikpapan's problem can be answered by using Pentaho which is a proper tool for presenting the information from data management processes to gain knowledge. Business Intelligence implementation was performed by adopting a business intelligence roadmap: the business analysis phase, design phase, construction phase, and deployment phase. In conclusion, weather data processing into normal data by Pentaho has been done successfully. Normal data consists of normal data of rainfall, temperature, and humidity, which will be displayed on the dashboard created using Pentaho. The dashboard was displayed on the website localhost that has been built by using the MySQL database as a data storage and Pentaho in conducting the analysis and creation of the dashboard. Forecast for average temperature data in January 2019 also has been done by using Weka. The results of the comparison of original data and forecasting data showed a difference of 0.0573. The comparison of the data shows that Weka can be used as an alternative tool for BMKG of Balikpapan to weather forecasts.

The research offers and describes the use of clustering filters in order to exclude preliminarily the instances of the process, which contain errors, and which are not related directly with the business process, and, accordingly, are irrelevant for the analysis. Comparison of 15 types of filters was performed using mapped-out data. It was shown that successful preliminary filtering is possible before the application of reinforcement learning for business process analysis, which reduces the data processing amount.

The purpose of this research is to develop a self-service photo booth that implements augmented reality which is named as BildBox! where it allows the user of this product to try on different costumes virtually. There will be discussion on the Business Analysis that is conducted in this research to know the potential of the product as well as discussing the features that are implemented in the product. The development of the product’s software will be using Unity game engine and the depth image is taken by using Microsoft’s Kinect v2 depth camera. Aside from the discussions mentioned above, there will be also charts shown from the results of the surveys conducted. In the end, there will be a conclusion drawn from the survey results.

Batik industry has mostly been producing apparels only for standard size and none of the online platform that sells batik has been supported body positivity campaign. Another problem is found in the online stores, which do not support multi stores. Most of the existed marketplaces do not provide multi store for the users. There exists platform with multi store capability. However, the users have to pay a substantial amount of fee for the activation [magento]. Therefore, the purpose of this research is to analyze the business process of creating an online platform to sell batik specifically to people with oversize condition with multi stores capability. The multi store capability (done by other research fellows) is part of a project, which includes this research. We have conducted preliminary online research and interview and surveys after the prototype has been launched to get feedback from users. Users believe the idea of the platform and the development is a good start and it has contributed to positive .

Hospital competition is getting tighter, making good hospital strategic planning very important so that the Hospital can survive to develop better in a changing environment. Today's competitive advantage cannot be separated from Information Systems (IS) and Information Technology (IT). IS / IT in hospitals is currently used as a tool to create and develop innovative products, systems, and services for hospitals. The problem that occurs today is a large number of IS / IT that is made without looking at the financial side of the Hospital, thus making a number of uses of IS / IT not optimal in Hospital operational and business activities. Based on these problems, IS / IT strategic planning that also considers financial capability is needed. In this research, IS/IT strategic planning that takes into account the financial aspects is achieved using the approach of Ward and Peppard combined with Cost-Benefit Analysis. Value Chain and Critical Success Factor (CSF) analysis methods are used to analyze the current internal condition of the Hospital. Meanwhile, PEST and Porter's Five Forces analysis used external business analysis of the Hospital. The results of this study are in the form of IS business strategy recommendations, IS/IT management strategies, IT strategies, IS application portfolios, and IS/IT investment roadmaps compiled based on costs and benefits. There are 25 IS strategy recommendations, the IT strategy recommends 14 proposals to support the IS strategy based on the cost-benefit, and the IS / IT management strategy recommendations consist of 16 suggestions to support the IS strategy and IT strategy.

Subject. The article investigates the methodological framework for the information and analytical support to manage human capital. Objectives. The aim is to determine the procedure for human capital disclosure in accordance with modern models of corporate reporting, to underpin the system of human capital indicators and relevant models of business analysis, reflecting the specifics of this type of capital and enabling to assess its contribution to the creation of value to the organization and stakeholders. Methods. The study employs the systems, strategic, and stakeholder approach. Results. The paper reveals the content of human capital based on the concept of six types of capital, systematizes its special aspects that affect the information and analytical support of management. It presents the standards of corporate reporting that prioritize the human capital disclosure for stakeholders, identifies current trends in the measurement and assessment of human capital, shows the impact of the COVID-19 pandemic on applied indicators. I offer a system of key performance indicators of human capital, substantiate the analytical potential of their use as a subsystem of organization’s performance indicators, as well as in combination with strategic analysis models. Conclusions. The conclusions and proposals formulated in the article are aimed at enhancing the quality of human capital disclosure in corporate reporting, improving the assessment of human capital, its contribution to the implementation of the strategy, creating value for the organization and stakeholders.

Ambidextrous BPM has gained increasing interest from researchers and practitioners in the last years. It refers to the ability to use exploitative and explorative capabilities in BPM projects. In this paper, we investigate how the integration of exploitative and explorative ideas can leverage the analysis of business processes. The key contributions of this paper are a conceptual model and a method that integrate ambidextrous thinking in a complementary way. Both artefacts were evaluated by means of an expert opinion survey. We also present a case study at an organisation that has implemented our proposed method. We believe that ambidextrous analysis of business processes enables organisations tackling current operational bottlenecks while simultaneously exploring external opportunities for designing innovation in business processes.

This meta-analysis scrutinized 76 peer-reviewed articles regarding hotel revenue management published from 2013 to 2019. The main topics explored were pricing strategy, demand modeling and forecasting, business analysis, performance analysis and evaluation, inventory and price optimization, setting booking controls, and distribution channel management. Furthermore, articles were investigated based on their use of theory, methodology, as well as location. In the end, a comprehensive analysis of gaps in the literature and avenues for future research were provided.

The risk-oriented audit approach has been being applied in China since 2006 when Chinese Certified Public Accountants Auditing Standards (CCPAAS) was issued by the Chinese Institute of Certified Public Accountants (CICPA). However, most small-and medium-sized CPA firms in China still have difficulty in assessing the audit risk in accordance with CCPAAS with efficient and effective analysis and analytical procedures. Also, there are few studies introducing how to apply analysis and the analytical procedures with the risk-oriented audit approach as it requires external assistance and complex computer procedures. Therefore, this study aims to establish an analytical framework on how to apply analysis and the analytical procedures efficiently and effectively for small-and medium-sized CPA firms in China. It is based on DuPont model assessing the rationality of indicators, which is familiar to the financial officers and auditors. It proves that such an analytical framework is simple to perform since it can easily combine the information based on strategic analysis, business analysis and the analysis of financial statement from personalized audit and audit staffs at all levels can work with it. Under the premise of ensuring the quality of audit, this analytical framework can improve audit efficiency and reduce audit costs that most small-and medium-sized CPA firms need badly when facing challenges.

The pandemic of the coronavirus known as ‘COVID-19’ has spread rapidly across the globe, resulting in a worldwide economic recession. Although global efforts are in place to combat the virus, it continues to spread on a massive scale. This is not just a medical crisis; rather, it is a business crisis as well. Therefore, the aim of this paper is to develop a research scale that could be used to analyze the impact of COVID-19 on business. We adopted a scale variables approach that is generated from topics covered in the papers of leading academic business journals to form the basis of our analysis. We exposed the scale to qualitative and quantitative testing and concluded that it is reliable for research on the negative effects of COVID-19 on enterprises. The scale was used to investigate the impact of the COVID-19 on businesses in two countries, namely Serbia and Kuwait, to represent two different continents. The results of this research indicate that the influence of this coronavirus is equally devastating in both countries, Kuwait with its otherwise good economic conditions and Serbia with relatively poor ones. The findings of the research are beneficial for both academics in producing quality output papers, as well as their support to managers in various business industries in their fight against coronavirus to keep their businesses sustainable.

PurposeThe purpose of this paper is to address the difficulties faced by manufacturing enterprises by providing a project portfolio management approach supporting the selection and prioritization of various Industry 4.0 projects where business process analysis is used to ensure the strategic alignment and value of the project portfolio.Design/methodology/approachThe design research methodology, a mixed applied research methodology, was used to develop and test the proposed approach.FindingsDespite the growing interest of the scientific and industrial communities in I4.0, it seems that there is no method by which manufacturing companies can select a large number of improvement projects. Moreover, studies tend to focus on the evaluation and implementation of a single technology, while the transformation of an intelligent plant requires the consolidation and coordination of many initiatives to achieve a global objective.Originality/valueThe proposed project portfolio management model offers support to enterprises during their digital transformation and improves their processes by integrating technology levers through consistent and achievable selection of I4.0 initiatives while meeting strategic goals and objectives.

Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.

The health of a bank based on sharia principles is in the interest of all parties involved, including the owner, bank management, public users of bank services, Bank Indonesia as the bank supervisory authority and other parties. The following article aims to discuss the principles of Sharia prudential banking through an early warning system (EWS) that Islamic banks usually apply. The research method used is qualitative with a field research approach and literature study with data collection techniques through observation, interviews and documentation. The results show that the application of an early warning measurement system for Islamic banks can be calculated using several indicators, namely including return on equity (ROE), return on assets (ROA), financing to deposit ratio (FDR), non-performing finance (NPF) and ratios. operating costs and operating income (BOPO). This is implemented to reduce the level of problematic financing caused by two factors, namely internal factors (the banking sector), namely the lack of maintenance that has been determined, accuracy in business analysis, understanding of the necessary needs, inclusion of sound policy requirements and pursuing targets. External factors (debtors) are natural disasters, decreased business, collateral, increased competition for business types, low education levels and family factors.

This study was conducted in April to August 2019 to determine the relation between broilers’ production management with its business analysis in Kediri district, East Java. The research using survey methods. The questionnaire was used as a data collection tool, which was carried out by interviews and field observations. Determination of location and respondent uses purposive sampling method and selects 25 farmers. Production management indicators consist of five categories; breed, feeding, housing system, maintenance, and health. Business analysis indicators consist of R/C ratio, Break Event Point (BEP), and Payback Period (PP. Data analysis uses descriptive analysis and statistical analysis of the Structural Equation Modeling (SEM) method using the Partial Least Square (PLS) program. The results showed that farmers had implemented production management well. Broiler partnership farm is a profitable business. The value of Revenue Cost ratio was 1.45 and with the Payback Period for 2.97 years. Production management of broiler farms has a positive and significant effect on its business analysis.

Nowadays, it has become clear that the success of different sized organizations depends on the speed at which they adapt to the dynamic changes and challenges of competitive market structures. At the same time, it is considered that information is a key element for identifying the strengths and weaknesses of the business activities of organizations and the trends for their future development and market consolidation. Modern universities face major challenges related to the processing of large amounts of data, which are continuously generated by different systems and units, but in most cases, the information flow is not analysed effectively enough. Namely the efficient extraction of educational data is an important aspect for the analysis of the state of the university as well as the effective planning of its future development. Therefore, the main purpose of this study is to consider the capabilities of intelligent business analysis information systems to monitor and control the large volumes of data generated at the University of Forestry, Bulgaria. Implementing such a system will help transform data into valuable information and knowledge that will assist academic leadership in taking timely, informed, reasoned managerial decisions and actions, taking into account the dynamic and competitive educational environment and rapidly changing educational needs in higher education.

Definida como el mecanismo que tienen las empresas para administrar el uso de los recursos de análisis de negocio, a fin de distinguir y analizar información competitiva, la gobernanza corporativa es un factor relevante para el despliegue de la función de inteligencia. Por esta razón, el propósito de este trabajo es estudiar la relación que existe entre la gobernanza corporativa y la inteligencia competitiva en las empresas de servicios turísticos de una importante zona turística de México. El tipo de estudio es descriptivo y correlacional, con un enfoque cuantitativo que comprende la revisión de literatura científica, el análisis crítico de datos, el procesamiento y sistematización de esos datos, y la comprobación de la hipótesis planteada mediante el coeficiente de correlación rho de Spearman. Los resultados indican que el proceso de inteligencia competitiva en estas empresas es influenciado positivamente por la gobernanza corporativa, existiendo una relación lineal positiva entre ambas variables.

Strategy management is a continuous process that functions to evaluate and control the businesses and industries in which the organization is involved. One of the main roles of strategic management is to fully combine the various functional areas of the organization, as well as, to ensure these functional areas are well aligned and integrated. Another role of strategic management is to continue to oversee the goals and objectives of the organization. The research methodology of writing this journal uses the library research method, where this research method will later use theories taken from supporting literature books and are relevant to the writing of this journal. The results of the analysis of strategic management there are 5 business analysis strategies that can be used as benchmarks, for top management in evaluating and copying business strategies that have been planned and determined by the company, including: BCG analysis, PESTLE analysis, Porter analysis, GE-MC Kinsey analysis , SWOT analysis

This paper discusses consumer behavior in Taiwan to both domestic and cross-border E-commerce service providers based on the literature review and field research, conducting the empirical analysis through the survey. The results are 1. Taiwan consumers have had much of online shopping experience from domestic and cross-border E-commerce service providers. 2. The individual variables of customer would affect the buying behavior from domestic and cross-border E-commerce service providers such as the difference of gender, age, daily web browsing time, the stickiness of E-commerce website or applications and the frequency of recurring purchase according to the product category of shopped merchandise. 3. The Home Bias of consumer E-commerce might exist: When domestic and cross-border E-commerce platform provides a similar product, consumers would be more willing to engage in the domestic E-commerce service providers.