This study aims to determine the effect of OSH work programs, factors that cause work accidents and their learning, culture or work climate, and OSH competencies on safety performance. The populations of this study were employees of PT XYZ which is one of the state-owned construction companies in Indonesia, with a total sample of 110 respondents. The data collection method uses a survey method, with the research instrument being a questionnaire. The data analysis method uses the Structural Equation Model-Partial Least Square (SEM-PLS). The results of the study found that the OSH work program, factors causing work accidents and learning, culture or work climate, and OSH competencies have a positive and significant impact on safety performance. This can be concluded, the better the HSE work program, the factors that cause work accidents and their learning, the culture or work climate, and the HSE competencies implemented, the better the company's safety performance will be.

Purpose: The paper analyzes the efficacy of risk management governance, which takes the form of a dedicated risk governance committee and the executive board with the CRO. It illustrates which aspects of risk management and governance are crucial for the banks' financial performance. It also emphasizes financial sustainability through risk management and governance. Design/Methodology/Approach: A quantitative research approach is employed with secondary data from published and reliable sources. Regression analysis is employed for estimating the impact, and a t-test is performed for estimating the difference. Findings: It concludes that the financial performance measured using returns ratio significantly differs among the banks with the executive board having a CRO and the executive board having an absence of a CRO. The financial performance variable taken as a function of the bank's corporate governance variables assumes a positive and significant impact. It infers that risk governance can lead to sustainable financial performance. Research Limitations and Implications: This study contributes to the risk governance structure of banks. The future work should consider different samples and extended risk-based variables for more implications. Originality: The banks performance with a risk management approach in South Asian economies after the global crisis is a valuable addition to the corporate governance of banks in the studied countries. The comparative analysis of banks with and without the role of the CRO is a unique contribution in the provided setting.

This paper discusses the importance of economic diversification for the Natural resource rich nations with a special focus on Saudi Arabia. The paper will concentrate on Saudi Arabia’s efforts to achieve diversification by investing in tourism industry. Natural resources are the real wealth of nations. The availability of resources can directly influence a country's ability to grow. But at the same time a nation's economy may suffer significant and unfavourable repercussions if it is overly reliant on one or two resources, this phenomenon is called as “resource curse”. Economic diversification must therefore be successfully implemented for an economy to enjoy long-term prosperity. Saudi Arabia has made notable efforts in diversifying its economy to reduce its reliance on oil and mitigate the resource curse. With tourism industry being one of the largest non-oil contributors and one of the biggest jobs creating sector, the Saudi Arabian government recognizes the importance and ability of the tourism industry and considers it as one of the prime drivers in efforts of diversifying the economy. The paper will analyse role of tourism marketing in establishing a growing and glowing tourism sector. Finally, we examine the Saudi Arabian government's tourism marketing initiatives and the results it yielded.

The impact Covid-19 epidemic made all operations have gone digital in response to the Next Normal. Increasing competition in the information and communication industry demonstrates the progress of digital transformation for the telecommunication requirements of not only individuals, but also businesses as the primary target market form of company. To maintain the longevity of the company's operation, steps must be taken to understand the demands of customer satisfaction. This study aims to analyze Service Quality, Price Perceptions and Customer Experience on Customer Loyalty of Telkom Indonesia's Enterprise Company with Consumer Satisfaction as an Intervening Variable. According to internal business data for 2022, the research population is 150 enterprise customers with SEM-PLS as analysis method. The results showed that service quality, price perception and customer experience had a significant positive effect on enterprise customer satisfaction and customer satisfaction had a significant positive effect on customer loyalty. Customer satisfaction has a significant positive effect on Service Quality and Price Perception on customer loyalty, while Customer Experience has an insignificant positive effect on customer loyalty.

This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Tax Audit, Tax Amnesty and Implementation of E-Filling have a significant positive effect on Taxpayer Compliance. Male respondents thought that tax audit and implementation of e-filling had more effect on their tax compliance than according to female respondents, while female respondents thought that tax amnesty had more effect on their tax compliance than according to male respondents.