ABSTRACT
This study aims to examine the effect of board size, gender diversity, and government ownership on earnings management with financial performance as a moderating variable. The population used in this study were state-owned companies listed on the Indonesia Stock Exchange with a total of 14 companies. The sample in this study used a purposive sampling method so that based on the selection results, 11 companies were obtained as samples in this study, with a research period from 2018 - 2022. Data analysis used in this study is panel data with multiple regression analysis methods and using the EVIEWS 12 application as a tool to determine the hypothesis. The results of the study indicate that board size has negative effect on earnings management, gender diversity has positive effect on earnings management, government ownership has negative effect on earnings management, financial performance is unable to moderate board size on earnings management, financial performance is able to moderate gender diversity on earnings management, and financial performance is able to moderate government ownership on earnings management.

ABSTRACT
Motivated by the cashless policy drives of the Central Bank of Nigeria to digitalize the Nigerian payment system and the quest for ensuring financial stability, this paper examined the nexus between financial innovations and financial stability in Nigeria. The paper employed disaggregated and aggregated indices in measuring financial innovation and financial stability and analyzed the data using the Dynamic Ordinary Least Square (DOLS). The paper conducts robustness checks using the Autoregressive Distributed Lag (ARDL) model and by employing alternative proxies. The result indicates the presence of a long-run equilibrium relationship between disaggregated measures of financial stability and financial innovation. The outcome was consistent using alternative methods. However, the study also finds the absence of a long-run equilibrium relationship between the aggregated proxy of financial innovation and financial stability, nonetheless, other bank-base and macroeconomic indicators appear to influence financial stability. The impact of the various measures of financial innovation on financial stability appears to be mixed in both the main and robustness analysis, implying that technology-based financial products promote financial stability but are associated with a cost. Therefore, the Central Bank of Nigeria is encouraged to incentivize the use of financially innovative channels toward enhancing the stability of the Nigerian financial system, while employing appropriate prudential tools to safeguard any unsavoury consequences of innovation.

ABSTRACT
This study examines the relationship between probabilistic inventory models and productivity of selected manufacturing firms in port Harcourt. Correlational survey research design was adopted for this study as this study seek to determine the relationship between the two variables. The population of this study is thirty-two (32) manufacturing companies in Rivers State which are registered with the Rivers State branch of Manufacturers Association of Nigeria (MAN). This gave us a total of ninety-two (92) for the study. Structured questionnaire instrument title” Probabilistic inventory models and productivity of selected manufacturing firms in Port Harcourt. questionnaire was developed on five- point likert scale. The result of the Cronbach's Alpha reliability test indicates .800 which is above .70 which implies that the items are reliable. Pearson product moment correlation was used to test the hypotheses using SPSS (statistical package social sciences). The study revealed that there is a significant relationship between Continuous Review Models and Productivity of manufacturing firms in Port Harcourt, Rivers State. There is a significant relationship between Periodic Review Models and Productivity of manufacturing firms in Port Harcourt, Rivers State. There is a significant relationship between Single-Period Models and Productivity of manufacturing firms in Port Harcourt, Rivers State. The study concluded that Probabilistic inventory models play a crucial role in optimizing inventory management for manufacturing firms. The study recommended that Manufacturing firms in Port Harcourt should consider implementing probabilistic inventory models such as continuous review, periodic review, and single-period models to optimize their inventory management processes.

ABSTRACT
In this research paper, an attempt has been made to overview the present scenario of farmer suicides in Karnataka, India, is given in the abstract, along with a focus on the disastrous social and economic effects of this phenomenon. In fact, there were 3,515 farmers committed suicide between 2013 and 2018, with small and marginal farmers who owned less than 5 acres of land being the bulk of these deaths. The main causes of these suicides were debt, crop failure, and limited access to institutional funding. Farmers who commit suicide have far-reaching effects on society in addition to the agricultural community. Declining agricultural output, rural-to-urban population mobility, and the breakdown of social structures are all problems facing rural communities. Reduced agricultural output, a loss of revenue for farming households, and an increase in the demand on government resources for relief operations are of the economic effects. The social consequences include a rise in domestic violence, mental health issues, and alcoholism in rural areas. The summary highlights how farmer suicides have an impact on metropolitan people who rely on agricultural goods for their sustenance, in addition to remote rural communities. The Karnataka government has launched programs including loan waivers, crop insurance policies, and irrigation projects to prevent farmer suicides. To address the root reasons of farmer suicides, further work must be done. This work should focus on supporting sustainable farming practices, increasing institutional funding availability, and offering mental health services to farming communities.

ABSTRACT
Efforts to improve the performance of members of the Indonesian National Army Air Force at Maintenance Depot (Depohar) 60 Iswahjudi Magetan Air Base require proper processing of human resources to achieve the desired performance in line with expectations. This research aims to analyze the influence of motivation, work discipline and work environment on the performance of Indonesian National Army Air Force members at Depohar 60 Iswahjudi Air Base Magetan, either simultaneously or partially. This research also wants to analyze which variables, such as motivation, work discipline, and work environment, influence the performance of members of the Indonesian National Army Air Force at Depohar 60 Iswahjudi Air Base, Magetan. The type of research used is explanatory research. The research population was all members of the Indonesian National Army Air Force at Depohar 60 Iswahjudi Air Base, Magetan, namely 40 members. Considering that the population is a manageable 0size, census research is used. Namely, all members of the first 60 officers in Depohar will be research respondents. The analysis method uses multiple linear regression and hypothesis testing. The research results show that motivation, work discipline and work environment affect the performance of the first officer members of the Indonesian National Army Air Force at Depohar 60 Iswahjudi Air Base, Magetan, both simultaneously and partially. Furthermore, this research identified that the work environment had a dominant influence on the performance of Indonesian National Army Air Force members at Depohar 60 Iswahjudi Air Base, Magetan. The benefit of this research is that it can be used as input for practitioners so that they can find out how members' attitudes towards motivation variables, work discipline and work environment affect performance and can also be used as a reference in carrying out strategic steps in order to improve member performance.

ABSTRACT
The purpose of this study is to identify the role of Islamic financing in increasing the productivity of MSMEs in Indonesia by analyzing how the influence of Islamic investment financing and Islamic working capital financing on the productivity of MSMEs. The quantitative approach is used in this study with the type of secondary data compiled in the form of panel data. Data sources are obtained from the publication of the Central Statistics Agency (BPS) and the Financial Services Authority (OJK) using data samples covering 33 provinces in Indonesia with a time span from 2018-2022. In addition to using independent variables and dependent variables, this study also involves two control variables, namely the number of workers and internet users. After testing the results show that Islamic bank financing has an important role in increasing the productivity of MSMEs in Indonesia, it can be seen from the significance of Islamic investment financing and Islamic working capital financing on the productivity of MSMEs. As for together, all variables have an effect on MSMEs.

ABSTRACT
This research aims to describe empowerment, situational leadership, and organizational performance in the hotel industry in South Kalimantan. It analyzes the influence of empowerment and situational leadership on organizational performance. The population in this study were all managers of 3 and 4-star hotels in South Kalimantan, totaling 222 people. The data collection method used is the census. This research shows that the empirical role of empowerment is most determined by hotel employees' sense of responsibility, primarily responsibility towards work. On the other hand, the leader's ability to give orders to hotel employees is the most determining attitude in situational leadership, especially in supervising its members in the resolution process. This research is expected to provide benefits for the development of academic theory and for practitioners, especially hotel management in South Kalimantan. Situational leadership theory can be used in the hotel industry and adds to knowledge regarding human resource science. The hotel industry can implement situational leadership for its hotel managers, which can be a consideration for the hotel industry in improving its organizational performance. For future researchers, the results of this research can be used as further research who wish to conduct research by adding other variables such as commitment, organizational culture, motivation, or research with the same variables with objects other than the hotel industry.