ABSTRACT
Sharia Banks in Indonesia since 1992, or around 26 years ago, are related to performance, which is still fluctuating, as well as a poor reputation and reputation related to customer trust in partnering with Sharia Banks, which is still minimal, as evidenced by the still low market share. If examined more deeply, Sharia banking has good growth potential in Indonesia. The majority of Indonesia's population is Muslim, around 87.18% of the total population of Indonesia. However, only around 5.86%, or around 17 million people from the total population of Indonesia, have Sharia Bank accounts (Financial Services Authority, 2022). The conditions above show several challenges that Sharia Banks must face. Sharia banks must continue to strive to carry out appropriate business strategies when facing the current conditions of Sharia banking. Sharia banks must try to improve their performance and reputation to compete with conventional banks. One of the predictor factors that can improve performance and reputation is the implementation of Good Corporate Governance (Syurmita & Fircarina, 2020). In carrying out business strategies that the company has planned to improve performance, the company needs to have good governance. Good Corporate Governance or corporate governance is a system that regulates and controls companies in running their business to increase success and accountability based on statutory regulations and ethical values (Safii, 2020). Implementing Good Corporate Governance in companies will minimize detrimental actions carried out by managers for personal interests. Therefore, the risks that a manager might pose can be reduced. Such actions are usually carried out by management, namely earnings management, which can be detrimental to many parties, even the company itself. Good corporate governance is the principle that directs and controls the company to achieve a balance between the power and authority of the company in providing accountability to stakeholders ....

ABSTRACT
Over the years, there have been concerns about the rising number of fraudsters who work with hospitals to defraud businesses of millions of shillings in fake surgeries and treatments, while health service providers overcharge those who have insurance. To address this issue, medical insurance companies and businesses have implemented biometric authentication systems in collaboration with healthcare providers. The purpose of this study was to determine the effect of biometric adoption strategies on the performance of E-claim processing at NHIF Kenya. The research was guided by four theories that include Technology Acceptance theory, Technology Diffusion theory, and Institutional theory and Performance theory. This study used a descriptive research technique and the target population comprised of 78 senior executives at the NHIF offices in Upper Hill, Nairobi County. A census of 78 respondents was used for the study. The study established that NHIF Kenya had adopted various biometric strategies that included fingerprint recognition systems, Iris recognition strategy and facial recognition. The study concludes that clients expressed high preference with biometric data as it offered high level of security and quick access. NHIF Kenya had over the years realized an increase in operations efficiency, revenue from premium payment and quality delivery of services. It was recommended that NHIF should identify pain points, security vulnerabilities and areas where biometric authentication can be beneficial. The NHIF Kenya should continually evaluate effectiveness of E-claim processing system and should implement advanced fraud detection algorithms.

ABSTRACT
Financial technology (Fintech) marked by technological developments in financial services, has become a significant player in the world of finance. It has the potential to increase financial services’ availability and affordability, particularly for marginalized people. The main purpose of this study was to establish the effect of Fintech on financial inclusion in the banking sector in Kenya. The proposed objectives are: to determine the effect of mobile money on financial inclusion in the banking sector in Kenya and to evaluate the role of mobile banking on financial inclusion in the banking sector in Kenya. This study was grounded in financial intermediation theory and information asymmetry and adverse selection theory. This study employed desktop research methodology. This study adds to the debate on how technology and finance intersect, opening the door for additional investigation of creative solutions for financial inclusion while promoting the attainment of sustainable development goals and sustainable development. This study established that mobile money greatly improves financial inclusion by reducing gaps for disadvantaged groups and boosting accessibility, especially in rural areas with limited traditional banking infrastructure. This study also found that mobile money services greatly improve financial inclusion in Kenya's banking sector, particularly in rural areas, by democratizing access to financial services and closing gaps for underserved populations. Furthermore, by improving accessibility, security, and efficiency, mobile banking significantly advances financial inclusion. The study recommends that regulators, financial institutions, and mobile money service providers in Kenya should work together to promote innovation and competition in the mobile banking sector.

ABSTRACT
Tourism is a pivotal economic sector with significant development potential in Sambas Regency, West Kalimantan. The Aruk Cross-Border Tourism Festival serves as a strategic gateway for attracting foreign tourists to the region. This study aims to identify strategies for developing halal tourism through cross-border tourism at the Sebedang Lake in Sambas Regency. Employing a qualitative approach, data were collected through interviews and observations. The IFAS and EFAS analyses revealed opportunities rated at 2.100 and strengths at 2.179, which surpassed weaknesses rated at 1.089 and threats at 1.250. The recommended development strategy is the Strengths-Opportunities (SO) strategy, which involves leveraging the unique, pristine nature of Sebedang Lake as a tourist attraction, enhancing facilities, obtaining halal certification, and fostering cooperation with stakeholders. These measures can facilitate the transformation of Sebedang Lake into a premier halal tourism destination in Sambas Regency via a cross-border tourism program. The findings of this research are anticipated to significantly contribute to the advancement of halal tourism at Sebedang Lake.

ABSTRACT
The success of insurance companies in general and in Indonesia depends on the performance of the company's executives and board of directors. The aim of this research is to analyze the influence of managerial competence and independent commissioners on the performance of insurance companies in Indonesia. The number of life insurance companies in this research sample was 22 companies from 2018 to 2022, so the total research data was 110. After removing 10 outlier data, the final data analyzed was 100. This research models the relationship between managerial competence, the proportion of independent board of directors and the performance of life insurance companies. The results of this research show that managerial competence and the proportion of independent directors, which are proxies for governance, have a significant and positive relationship to the performance of insurance companies in Indonesia, both partially and simultaneously. Manager competency and corporate governance mechanisms have improved company performance.

ABSTRACT
This study was conducted to see the effect of Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on Return on Assets (ROA) at Sharia Commercial Banks. The analysis method used is panel regression, the data used is secondary data from the financial statements of Islamic Commercial Banks for the 2021-2023 period. The results of the analysis stated that CAR, BOPO, NPF, FDR, and NOM have a simultaneous influence on ROA in Sharia Commercial Banks. Partially CAR, NPF, and FDR do not affect ROA. While NOM has a significant positive influence on ROA, on the contrary, BOPO has a significant negative influence on ROA. The results of this study provide important information for bank management in managing these factors to improve financial performance and bank profitability.

ABSTRACT
This study examined the moderating impact of managerial ownership on intellectual capital and firm’s value of listed deposit money banks in Nigeria. Ex-post facto research design was adopted to define the structure and strategy of the study, while the target population was all the listed deposit money banks in Nigeria as at 31st December, 2022 which were 14 in number. Out of the 14 banks 11 were purposively chosen based on their complete annual reports and accounts over the period of the study (2012-2022). Panel regression analysis was adopted to analyze the collected data. Thus, the study found a direct positive impact of structural capital efficiency, and innovation capital efficiency on the value of the bank. However, human capital efficiency was found to have negative but significant impact on the value of the banks, while capital employed efficiency revealed positive but insignificant direct impact on the value of the selected banks. Furthermore, managerial ownership was found to have positive and significant moderating impact on structural capital efficiency, human capital efficiency and firms’ value, while managerial ownership revealed negative and insignificant moderating impact on innovation capital efficiency and the value of the banks. Therefore, the study concluded that managerial ownership have positive and significant moderating impact on intellectual capital and firms’ value of listed deposit money banks in Nigeria. This signifies that, increase in the number of equity share owns by managers and directors would improve banks investment in intellectual capital, hence enhance banks value. Therefore, this study recommends that; in order for listed deposit money banks in Nigeria to maximize firms’ value through intellectual capital efficiency, the banks should allow managers to acquire equity shares in the banks.