ABSTRACT
Increasing demands for transparency and sustainability have prompted companies to shift from conventional financial reporting to integrated reporting, which can explain the value creation process more comprehensively. This study aims to analyze the influence of corporate governance and stakeholder power on firm value and to test the role of integrated reporting quality as a mediating mechanism. Stakeholder power is broken down into the power of shareholders, the government, creditors, and customers to capture the heterogeneity of external pressures on corporate reporting practices. The study employs an explanatory quantitative approach using panel data from companies consistently listed on the Indonesia Stock Exchange’s LQ45 index during the 2020–2024 period. Based on purposive sampling, 23 companies with a total of 115 observations were selected. Firm value was proxied using Tobin’s Q, while the quality of integrated reporting was measured using the Integrated Reporting Disclosure Index (IRDI) based on the Integrated Reporting framework. The data were analyzed using panel data regression with EViews 13, with profitability as a control variable. [Insert 2–3 sentences summarizing the main results of the direct and mediation tests]. The research findings are expected to expand Agency Theory and Stakeholder Theory by demonstrating that corporate value creation is determined not only by governance mechanisms and direct stakeholder pressure but also through a company’s ability to translate these mechanisms into credible integrated information for the market.

ABSTRACT
This study examined the influence of hospital service quality on patient patronage among private hospitals in Port Harcourt, Rivers State, Nigeria. Specifically, it investigated the relationships between empathy and responsiveness as dimensions of hospital service quality and patient patronage measured through patient retention and electronic word-of-mouth (e-WoM). A cross-sectional survey research design was adopted. The study covered 230 management and senior healthcare personnel, including hospital administrators, medical directors, nursing managers and departmental heads, drawn from registered private hospitals in Port Harcourt. A census approach was employed, and data were collected using a structured questionnaire adapted from validated measurement scales. Face and content validity were established through expert review, while reliability was confirmed using Cronbach's alpha coefficients exceeding the recommended threshold. Data were analysed using the Spearman Rank Order Correlation Coefficient at the 5% level of significance. The findings revealed that empathy has a strong positive and statistically significant relationship with patient retention (ρ = 0.801, p < 0.05) and electronic word-of-mouth (ρ = 0.728, p < 0.05). Similarly, responsiveness exhibited significant positive relationships with patient retention (ρ = 0.657, p < 0.05) and electronic word-of-mouth (ρ = 0.778, p < 0.05). These results indicate that compassionate, individualized attention and prompt, responsive healthcare services significantly enhance patients' willingness to continue patronizing private hospitals and recommend them through digital communication channels. Hospital managers should institutionalize empathy-driven service culture, improve responsiveness through streamlined service delivery, and integrate service quality indicators into performance management systems to strengthen patient retention and stimulate positive electronic word-of-mouth.

ABSTRACT
Management of organizational conflicts has become essential in the implementation of projects in both National and County Governments in Kenya. It is therefore important for continuous research studies in this area given its’ importance to national development. The purpose of the study was to establish the influence of intra-group conflict on implementation of county government projects in Busia County. The study adopted descriptive design with a target population of 127 employees of Busia County. The sample size of 127 was selected using census technique. Questionnaires were the main data collection instruments. The raw data was analyzed using descriptive statistics of the frequencies and percentages while Correlation and regression analyses were used to determine the relationship between the study variables. The findings were presented in tabular form. The findings of the study were: Results show that intra-group conflicts had significant influence on project implementation in the County Government of Busia. The study recommendations were: the management of the County Government of Busia should invest more and train its staff on influence of organizational conflicts and how these affect implementations of the projects. Organizations should come up with strategies on handling intra-group conflicts and since it has adverse influence on the implementation of projects in the County Governments in Kenya. The County Government of Busia should make certain that policies and communication that are clear and consistent, and make the rationale for decisions transparent. It is hoped that the study findings would assist managers and stakeholders in the county government in ensuring that projects within their jurisdiction are properly implemented to enhance service delivery to its’ citizens.

ABSTRACT
Family owned tourism businesses in Small Island Developing States (SIDS) balance cultural preservation, environmental stewardship, and innovation. On Mahé, Seychelles, the entrepreneurial realities regarding finance, skills, succession, and ecosystem support remain unsynthised. This PRISMA-aligned systematic review shows that innovation adoption in Mahé's family tourism enterprises is mediated by intergenerational knowledge transfer and constrained by ecosystem fragmentation, a relationship that has not been previously synthesized in the literature on SIDS. Integrating Innovation Diffusion, Sustainable Tourism, and Entrepreneurial Ecosystem frameworks, the review finds that succession planning aligned with family values and policy frameworks coordinating finance, capacity building, and ecosystem support are necessary to sustain revenue and heritage. Using Scopus, Web of Science, and Google Scholar, studies were appraised against the inclusion criteria. The findings confirm that family culture underpins experiences and that intergenerational transfer mediates innovation adoption, although geographic isolation and market size limit supply chains. Innovation, primarily in digital marketing and sustainability, remains uneven owing to financial and capacity bottlenecks. Most studies report that financing constraints affect over half of SIDS tourism businesses, while less than half indicate strong managerial competence. Although intergenerational transfer supports continuity, succession planning challenges in 40% of studies threaten modernization. External shocks, such as COVID-19, caused revenue declines exceeding 50%, forcing pivots toward domestic and virtual offerings, despite fragmented policy support.

ABSTRACT
This study evaluated the influence of Procure-to-Pay on internal audit practices in Kakamega County, Kenya. Implemented by the Kenya National Treasury in 2013, the procure-to-pay system aims to enhance financial accountability and transparency in county governments. Despite its adoption, persistent challenges such as delayed payments to suppliers and recurring audit queries from the Office of the Auditor General suggest gaps in the effective utilization of the procure-to-pay system for internal audit practices, forming the core problem of this study. A descriptive-correlational research design was utilized. A census study approach was adopted, in which data were collected from 119 Kakamega County Treasury staff (accountants, internal auditors, finance officers, chief officers, and members of the executive committee), with a response rate of 84%. The data were collected using a self-administered questionnaire that was validated through expert review and pre-testing to minimize bias and analyzed using descriptive and inferential statistics. Systems Theory underpinned the study. Descriptive results presented in tables highlighted significant relationships between Procure-to-Pay and internal audit practices. Similarly, Regression findings indicate that Procure-to-Pay (R=0.767) positively influenced internal audit practices. The study recommends enhanced training and system integration and informs policy on optimizing IFMIS to strengthen internal audit practices in devolved units. These findings contribute to public financial management reforms in Kenya.

ABSTRACT
Rural industrialisation has become an important aspect of inclusive economic growth, job creation, poverty alleviation and balanced regional development in India. In Arunachal Pradesh, with over two-thirds of the population in rural areas and agriculture being the key activity, the process of industrialisation in rural areas has emerged as a vital tool for livelihood diversification and a way to curb dependence on subsistence farming. The state has vast natural resources, high biodiversity, traditional skills and unique cultural heritage, which offer tremendous potential for rural industries development. The important sectors that have been developed in the rural area are Handloom, handicrafts, bamboo & cane-based industry, food processing, agro based industry, forest-based industry and also the rural tourism. Though the industrial potential is huge, the rural industrialisation is marred by many other problems like lack of infrastructure, remoteness, lack of market connectivity, lack of access to finance, technology backwardness and lack of skilled man power in Arunachal Pradesh. The present scenario of rural industrialisation in Arunachal Pradesh is analysed with emphasis on its growth, achievements, challenges, government initiatives and prospects.

ABSTRACT
This study evaluates the organizational structure of the Regional Development Planning, Research and Development Agency (BAPPEDALITBANG) of West Kutai Regency, East Kalimantan Province, Indonesia, in supporting public service effectiveness following its restructuring under West Kutai Regent Regulation No. 8 of 2021. The study focuses on four evaluative indicators: the effectiveness and efficiency of the organizational structure, the adequacy of the policy underpinning it, and its responsiveness to service needs. Employing a descriptive qualitative approach grounded in a constructivist paradigm and an evaluative case-study design, data were collected through in-depth interviews, observation, and documentation, and were analyzed descriptively using a Likert-scale index alongside thematic qualitative analysis. Findings show that the organizational structure generally supports public service effectiveness at a very good level: 50 of 51 respondents rated organizational effectiveness very good, 47 rated efficiency very good, 45 rated policy adequacy very good, and 49 rated policy responsiveness very good. Overall, of 204 total assessments across the four indicators, 191 (93.63 percent) fell in the very good category and 13 (6.37 percent) in the good category, with no assessments in the poor or very poor categories. Supporting factors include a clear division of duties and functions, formally regulated authority, functioning inter-unit coordination, a reasonably well-directed service workflow, and the legal foundation provided by Regent Regulation No. 8 of 2021. Inhibiting factors include uneven employee understanding of duties and functions, the need for stronger cross-sectoral coordination, workflow efficiency optimization, and improved policy socialization and implementation consistency. Notably, this predominantly favorable staff perception stands in tension with the agency's own institutional performance reports, which recorded a decline in coordination effectiveness