International Journal of Management studies and Social Science Research

Dr. Rustan

DOI: https://doi.org/10.56293/IJMSSSR.2026.6001

ABSTRACT: This qualitative research employed a phenomenological approach. The results of the study indicate that Professional financial management for small business operators includes thorough budget planning, the separation of personal and business finances, meticulous transaction recording, and cash flow management to maintain liquidity. Cost efficiency, reinvestment of profits for development, and wise utilisation of external funding sources are important strategies to scale up the business. Support from financial technology such as recording applications, digital payments, and fintech helps to enhance efficiency and access to capital. All these steps need to be complemented by regular financial evaluations so that business operators can quickly adjust their strategies in response to market changes and drive sustainable growth, while also building strong competitiveness amidst dynamic business competition.

Keyword: management, Financial, Competition, businesses, policy

Dr. Buket KAYA

DOI: https://doi.org/10.56293/IJMSSSR.2026.6002

ABSTRACT: A leader is someone who has the potential to motivate individuals who want to strive for common goals and shared aspirations. Leaders have some fundamental roles in achieving organizational goals. Today, change and transformation occur much faster than in the past. This change, especially in parallel with innovations in the technological and communication contexts, is an important factor in organizations making parallel innovations to maintain their sustainable competitive advantages. Therefore, the roles of leaders, who are the most important driving force of organizations, are more important than role models in this change and transformation. In this context, this study aims to investigate the effect of transformational leadership on organizational citizenship behavior through perceived professional prestige and perceived organizational prestige. A review of the literature reveals that there are many studies on the antecedents and outcomes of transformational leadership behaviors. While there are studies examining the effect of transformational leaders on organizational citizenship behavior (Alpkent, 2024; Kişisel, 2021; Abualsuod, 2020), there are no studies on the mediating role of perceived professional prestige and perceived organizational prestige. This study is expected to contribute meaningfully to the literature. In this context, the aim of this study is to examine the effect of transformational leadership behavior on organizational citizenship behavior through perceived professional prestige and perceived organizational prestige. Recent studies have also examined the relationship between perceived professional prestige and perceived organizational prestige (Ebrahimi, 2023).

Keyword: transformational leadership, organizational citizenship behavior, perceived professional prestige, perceived organizational prestige.

Dian Oktarina 1, Zunaidah 2 and Shelfi Malinda 3

DOI: https://doi.org/10.56293/IJMSSSR.2026.6003

ABSTRACT: This study aims to examine the effects of training, development, and commitment on teacher performance, with self-efficacy serving as an intervening variable. A census sampling technique was employed, involving 243 teachers from leading public high schools in Palembang, South Sumatra, Indonesia. Data were analyzed using Structural Equation Modeling (SEM)-PLS. The findings indicate that training exerts a positive and significant influence on both teacher self-efficacy and performance. Conversely, development and commitment were found to have a negative impact on self-efficacy and no significant effect on teacher performance. Furthermore, self-efficacy demonstrated a positive and significant direct effect on performance. Regarding indirect effects, self-efficacy acts as a partial mediator for the relationship between training and performance, but it does not mediate the effects of development and commitment. These results suggest that while training is a robust predictor of performance, the negative role of commitment and development in this specific context requires further institutional evaluation.

Keyword: Training, Development, Commitment, Self-Efficacy, Teacher performance

Vasiliki Tsilimpokou (1), Vasileios Vlassas (1), Konstantinos Karampelas (2), Aikaterini Koronaiou (1), Grigorios Vlassas (1)

DOI: https://doi.org/10.56293/IJMSSSR.2026.6004

ABSTRACT: This paper aims to deal with the early period of tourism in Greece through the photographic image. The photographic gaze of some of the most important Greek photographers is studied. The focus is on Dimitris Tloupas, Dimitris Letsios & Iasonas Apostolidis. A qualitative research was carried out on the photographic material of these photographers. The results of the research showed that although the photographers intended to capture Greece in the era between 1950 and 1980 with a poetic gaze, they managed to highlight something much more important, to immerse themselves in the real life of the countryside and the Greek landscape, highlighting the charm of Greece, which formed the basis for the development of tourism in Greece.

Keyword: tourism, photography

Joseph Stephen Hawkins, John R. Kuhn

DOI: https://doi.org/10.56293/IJMSSSR.2026.6005

ABSTRACT: The implementation of generative artificial intelligence tools such as ChatGPT in businesses worldwide has raised several concerns regarding privacy, authenticity, reliability, jobs, national security, and many other considerations of a positive and negative nature. Of interest and concern to the accounting profession, specifically the tax department and tax professional, are the impact on certain regulatory and professional ethical standards such as client confidentiality, due professional care, staff supervision, and job security at the entry-level. While increased efficiency, reduction of repetitive and tedious tasks, improved client communication, and the increased knowledge base accessible in a fraction of the time compared with the human mind could all have a positive impact on firm revenue and profitability, the risk to firms for violating ethical standards, subordination of judgment, and loss of jobs cannot be ignored. Research conducted at a regional accounting firm in Southern California revealed a desire to implement tools such as ChatGPT, but only after careful consideration of revisions to firm policies, procedures, and guidelines, disclosure to clients, and staff education and training were addressed. Findings revealed that the most common use now is assisting with tax research and drafting client communications such as emails and memos. Participants agreed that these new technological advances should be considered tools, not replacements for professional experience, knowledge, and judgment. The maintenance and protection of client privacy was of primary concern. Equally concerning was the risk to the standard of due professional care and the need to ensure accuracy, reliability, and thoroughness of work product through proper supervision in no different manner than what is currently employed. New entrants need to be reassured that using these tools will offer advantages such as opportunities to pursue more challenging and interesting work earlier in their career, alleviating early concerns about job security.

Keyword: Artificial intelligence, generative AI, tax, accounting, ChatGPT, implementation, job security.

Agus Ahmad Safei & Dedi Herdiana

DOI: https://doi.org/10.56293/IJMSSSR.2026.6006

ABSTRACT: This article discusses community welfare development based on social enterprise through a multi-case study of the East Bali Cashews (Bali), Du'Anyam (East Nusa Tenggara), and Sidegon (North Maluku) communities. Specifically, this article aims to analyse social enterprise models, the empowerment strategies implemented, and their impact on improving the economic, social, and cultural welfare of local communities. The research uses a qualitative approach with a multi-case study design, through data collection techniques such as indepth interviews, participatory observation, and documentation studies. Data analysis was conducted thematically and comparatively across cases to identify patterns, similarities, and characteristics of each community studied. The results of the study show that social enterprise plays a significant role in increasing community income, strengthening social capacity, and encouraging the transformation of the role of vulnerable groups, especially women, as economic and social actors through the communities they enter. Despite operating in different geographical and cultural contexts, and even with different religious identities, the three communities share similarities in their principles of sustainability, integration of local values, and orientation towards sustainable social impact. The findings of this study are expected to serve as a reference for the development of community empowerment policies and local initiative-based social enterprise practices in Indonesia.

Keyword: Social enterprise, Community Welfare, Local Initiatives, Strategies, Vulnerable Groups.

Elvis Gwangwava 1, Slyvester Sithole 2 and Paul Nemashakwe 3

DOI: https://doi.org/10.56293/IJMSSSR.2026.6007

ABSTRACT: Africa stands at a precarious intersection where the desperate need for socio-economic development crashes head-on with the harsh reality of climate vulnerability. While the continent contributes a negligible amount to the global emissions crisis, it is nevertheless disproportionately affected by the effects of climate change resulting in threats to food security and basic survival. This paper argues that the solution is not merely technical but fundamentally human. The solution is about leadership; but not the old-school, command-and-control variety which often fails in these volatile settings. Instead, the paper advocates for a more fluid, adaptive architecture of power to navigate the complex socio-political landscape of most African nations. By synthesising theories on green growth and environmental governance, the discussion highlights that effective stewardship requires a complete departure from increasing bureaucracy. True sustainability leaders in Africa are those who can seamlessly blend modern scientific frameworks with Indigenous knowledge systems; balancing urgent economic needs with long-term ecological integrity. Whether it is managing renewable energy transitions in Morocco or decentralising wetland management in Uganda, the evidence suggests that success relies on ‘systemic thinking’ and the ability to build coalitions across fractured sectors. The analysis further reveals that context is everything. What works in a resource-rich environment might fail in a resource-scarce one. As such, leaders must pivot from being simple administrators to being ‘institutional entrepreneurs’ who can seize fleeting policy windows to enact permanent change. Ultimately, for Africa to secure a livable future, it must cultivate transformative leaders capable of harmonising the vertical integration of global policy with the horizontal integration of local community needs.

Keyword: Adaptive Management, Green Growth, Environmental Leadership, Leadership, Sustainable Development.

Thi-Thu-Trang Dam 1, Thi-Lich Nghiem 2

DOI: https://doi.org/10.56293/IJMSSSR.2026.6008

ABSTRACT: Financial distress prediction plays a crucial role in corporate risk management, investment decisionmaking, and financial stability, particularly in emerging markets where firms are more vulnerable to economic shocks. The real estate sector in Vietnam is characterized by high leverage, long investment cycles, and strong sensitivity to macroeconomic fluctuations, making early detection of financial distress especially important. In this context, traditional statistical models often face limitations due to their reliance on linear assumptions and their inability to handle complex and imbalanced data. This study aims to enhance financial distress prediction by applying machine learning techniques to listed real estate firms in Vietnam. Using firm-level financial data collected from Vietnamese stock exchanges over the period 2019–2023, the study constructs a binary financial distress variable based on return on assets (ROA). Several widely used machine learning algorithms, including Logistic Regression, Random Forest, Support Vector Machine, and XGBoost, are employed and systematically compared. To address the inherent class imbalance in financial distress data, a data balancing technique is incorporated into the modeling process, and model performance is evaluated before and after data balancing. The proposed research framework integrates data exploration and preprocessing, data balancing, and model development and evaluation. Model performance is assessed using multiple evaluation metrics that are appropriate for imbalanced classification problems. By explicitly examining the impact of data imbalance on prediction performance, this study provides empirical evidence on the importance of data preprocessing in financial distress forecasting. The findings offer practical insights for investors, financial institutions, and policymakers in developing more effective early warning systems for financial distress in the Vietnamese real estate sector.

Keyword: Financial distress prediction, Machine learning, Imbalanced data, Real estate firms.

JANE WAMBUI KANJURU

DOI: https://doi.org/10.56293/IJMSSSR.2026.6009

ABSTRACT: The proliferation of mobile money services has significantly reshaped financial landscapes across subSaharan Africa, offering novel pathways toward enhanced financial inclusion (Demirguç-Kunt et al., 2018). In Kenya, platforms such as M-Pesa have been pivotal in bridging gaps in access to financial services, particularly within sectors traditionally reliant on cash-based transactions. This study investigates the role of mobile money in advancing financial inclusion among 3-5 star hotels in Nairobi, Kenya, with particular emphasis on adoption trends, emerging opportunities, and operational barriers. Drawing on the Technology Acceptance Model (TAM) (Davis, 1989) and Financial Inclusion Theory (Sarma, 2008), the research examines how perceptions of usefulness and ease of use shape the uptake of mobile money technologies and how these systems contribute to expanding financial access within the hospitality industry. Employing a mixed-methods research design, the study integrates quantitative survey data with qualitative insights from hotel managers to offer a nuanced understanding of mobile money integration. Initial findings suggest that mobile money adoption has streamlined payment processes, improved liquidity management, and expanded the client base by offering more flexible payment options. Nevertheless, the research identifies persistent challenges, including cybersecurity vulnerabilities, system interoperability issues, regulatory compliance burdens, and operational disruptions, which collectively constrain the full realization of mobile money's potential in the hotel sector. The study contributes to the growing body of literature on digital financial services by illustrating the dual role of mobile money as both a technological innovation and a financial inclusion mechanism within an urban hospitality context. The findings offer actionable insights for hotel operators, mobile service providers, and policymakers seeking to harness digital payment platforms to foster greater operational resilience and inclusive economic growth.

Keyword: Mobile Money; Financial Inclusion; Technology Acceptance Model; Hospitality Industry; 3-5 Star Hotels; Nairobi; Digital Financial Services; Operational Barriers

Ramlin Ahmad 1, Sri Endah Wahyunungsih 2, Jawade Hafidz 3, Anis Mashdurohatun 4

DOI: https://doi.org/10.56293/IJMSSSR.2026.6010

ABSTRACT: Legal protection for the entire Indonesian nation through legal instruments is an absolute thing that must be realized, because there is no meaning in protecting the entire nation and the bloodshed of Indonesia if there is still injustice felt by society due to law enforcement that is not based on legal instruments that do not rely on values. justice. The existence of law in society cannot actually be interpreted as a means of ordering people's lives, but can also be used as a means of changing the mindset and behavior patterns of citizens. In order for the evidentiary process to run smoothly and produce correct facts, the panel of judges and prosecutors will present evidence that is related and necessary for a criminal act whose truth is to be proven. Evidence from a criminal act of corruption is the object of an offense that has been committed, for example evidence resulting from a criminal act of corruption such as cars, electronic devices, houses, land and other valuable assets resulting from a criminal act of corruption is returned to the state. The main objective of tracking evidence resulting from embezzlement and money laundering is to return it to the rightful party or the party who suffered the loss, but in the case of a criminal act of embezzlement and money laundering committed by PT First Travel, all assets as evidence are confiscated by the State in their entirety. As a state of law, the government should be able to uphold legal efforts aimed at ensuring legal certainty and justice for victims so that the benefits of law in society are fulfilled. The type of research used in this paper is Normative Juridical Law research. Normative Juridical Law Research is a research method conducted by analyzing legal issues regarding the regulation of judges' decisions, weaknesses related to the regulation of judges' decisions and the reconstruction of regulations regarding judges' decisions in cases of private legal entity assets seized by the state based on justice values based on norms, principles, and applicable laws and regulations. This research is also known as a library approach, because it is conducted by studying books, laws and regulations, and other documents related to the research. Article 39 of the Criminal Procedure Code (KUHAP) states that items obtained from criminal acts or used in criminal acts can be confiscated. However, the principles and values of Pancasila Justice as a legal basis require that asset confiscation not only be based on the Criminal Procedure Code, but must also consider the rights of victims, justice, legal certainty, and legal benefits for all parties involved. This needs to be done by strengthening the protection of property rights and evaluating the relevance of confiscation by the state through fair, transparent, and accountable methods, as well as paying attention to justice for victims and efforts to restore them through more equitable legal steps.

Keyword: Reconstruction Regulations, Private Legal Entity Assets, Pancasila Justice

Laith Ali Yousif Al-Hakim & Marwa Hassan Malallah

DOI: https://doi.org/10.56293/IJMSSSR.2026.6011

ABSTRACT: This analytical study explores the role played by knowledge champions in enhancing the behavioral repertoire of faculty members at the University of Kufa, amid the growing need for behavioral flexibility within complex academic environments. The study adopts a quantitative methodology, with data collected from a random sample of 232 faculty members using: (1) the updated Duffy (1998) scale as revised by Jones et al. (2003) for measuring knowledge champion behaviors comprising three dimensions: advocacy, support, and brokerage; and (2) Nonaka et al. (2021)'s scale for behavioral repertoire encompassing four dimensions: cooperation, assertiveness, self-regulation, and cheerfulness. Findings indicate a statistically significant positive impact of knowledge champion behaviors on the expansion of behavioral repertoire, suggesting that such individuals, acting as cognitive and behavioral role models, facilitate organizational learning and enhance others’ capacity to perform multiple roles effectively.

Keyword: Knowledge Champions, Behavioral Repertoire, University of Kufa.

SHIYANBADE Bolanle Waliu 1, ADEPOJU Adewumi Sunday 2, ADESANMI Adesina Foluwaso 3, HASSAN Olufemi Hakeem 4 & ADEYI Margaret Abiola 5

DOI: https://doi.org/10.56293/IJMSSSR.2026.6012

ABSTRACT: Previous studies have shown state and local government plays a variety of roles to meet-up with the challenges associated with community development across the globe. This study examined the role of state-local relations in community development associations in Nigeria with respect to Apapa Local Government Area of Lagos State. Local government involved in the process of development of their communities which ultimately translates increased standard of living among rural dwellers. Thus, there is glaring evidence of inadequacies in basic social amenities within communities with specific emphasis on mobilization for sustainable community development in Apapa LGA. Community Development Associations on the other hands are expected to be at the front burner of implementing their self-help projects in the LGAs. The Diffusion Theory was adopted as a process by which members of a certain community adopt an innovation way for growth and development of their locality. The idea of the theory is to change the backward mindset posture of enclosed typical rural communities for development through innovative means. The study generated data from array of both published and unpublished materials such as text books, journal papers, newspapers, magazines, internet materials, seminar and conference papers among other internet sources. The paper concluded that state and local governments have been able to play their constitutional roles, let alone making attempts at rural development due in the main to the fact that they have been emasculated by other tiers of government.

Keyword: State-Local, Community Development Associations, Development, Community, Local Government, Nigeria

WANG Runchen1，ZHANG Jian 1, SONG Wenguang 1'2, XUE Yuanhong 1

DOI: https://doi.org/10.56293/IJMSSSR.2026.6013

ABSTRACT: The inherent complexity of financial texts stems from their specialised nature, intricate structure, pervasive implicit causality, time-sensitivity, and data sparsity. Causal relationship extraction constitutes the core task in financial text analysis, proving crucial for risk warning, market forecasting, and investment decisionmaking. Firstly, from a linguistic perspective, we deconstruct explicit and implicit causal relationships, dissecting the constraints inherent in financial text characteristics. Secondly, we trace the technological evolution from pattern matching and machine learning to deep learning. We critically evaluate the trade-offs between pipeline and joint structures in deep learning, summarise the features of financial datasets such as FCause and FinRE, and conduct a systematic study of causal extraction methods for financial texts, exploring future development directions.

Keyword: Causal relationships; Natural language processing; Relation extraction

Dr. Abolaji Solomon

DOI: https://doi.org/10.56293/IJMSSSR.2026.6014

ABSTRACT: In February 2025, the Nigerian Federal Ministry of Education declared a transition of the 6-3-3-4 educational structure to a 12-4 one, which combines the primary and secondary cycles into a single uninterrupted 12, year basic education block, with four years for tertiary specialization. The ministry positions the reform as a means of bringing Nigeria in line with global standards and a way to reduce dropout rates, however, it still goes on to say that it introduces a significant "institutional shock" to the university system. This study looks at how ready Nigerian universities are for this change by examining the move in teaching methods toward the 2023 Core Curriculum and Minimum Academic Standards (CCMAS) and the managerial ramifications of the new 16, year minimum age for university admission. Using Institutional Theory and the Resource-Based View (RBV) as a conceptual lens, the study reports on a qualitative policy analysis and a series of semi, structured interviews with university administrators and curriculum experts in Southwestern Nigeria. The results indicate that although the 12-4 model may simplify student progression, the "ready gap" that has been identified as being defined by laboratory deficits, faculty's unwillingness to adopt competency, based learning, and the unresolved 2009-2025 FGN, ASUU renegotiation crisis, is of such a magnitude that it poses a threat to the reform's substantial implementation. The study contends that in the absence of a "phased, integration" approach and a huge investment in digital learning tools, the 12-4 reform has little chance of being more than a formal structural change and not an educational catalyst capable of bringing about real transformation.

Keyword: 12-4 Education Reform, Institutional Readiness, CCMAS, Curriculum Transition, Higher Education Policy

ASOYA, Nkem Patricia Ph.D

DOI: https://doi.org/10.56293/IJMSSSR.2026.6015

ABSTRACT: Entrepreneurship is fundamental for the attainment of economic growth and sustainable development as it plays a significant role in addressing the unemployment challenges in the nation. It provides avenue for creativity, innovation, skill acquisition and self-reliance for the society while at the same time encouraging business activities considered vital for the development of the nation’s economy. A conducive environment is important for entrepreneurs to thrive as it has been established that for business set-ups and survival, basic structures and systems must be provided for efficient performance and greater productivity. This study therefore sought to evaluate the role of infrastructure in promoting entrepreneurship for sustainable development in Delta State, Nigeria. Specific areas include the contribution of infrastructure to job and wealth creation, increased human productivity and survival of businesses as well as the enhancement of human entrepreneurship innovation. The descriptive survey research design was adopted for this paper with data generated from both primary and secondary sources while utilizing the chi-square statistical method for testing hypotheses. The study embraced the Social Overhead Capital (SOC) theory and key findings revealed that infrastructure provision enhances job and wealth creation, promotes human productivity and innovation. Deficiencies such as poor transport networks, epileptic power supply and insecurity were identified as key factors that hinder entrepreneurship activities. The paper concluded by recommending adequate budgetary provision, efficient utilization of resources and thorough understudy of the infrastructure development models adopted by developed countries for the promotion of human entrepreneurship in Delta State, Nigeria.

Keyword: Entrepreneurship, Infrastructure, Sustainable Development

Igbesi Emeke Francis, Rafua Nweke Henry PhD, Dr (Mrs) Nkem Asoya

DOI: https://doi.org/10.56293/IJMSSSR.2026.6016

ABSTRACT: This research assesses the impact of the National Enterprise Development Programme (NEDP) on the development of MSMEs in Delta State, Nigeria. A quantitative survey was conducted on 219 out of 486 MSMEs. The Chi-Square test results (p < 0.05) indicate that: (1) technical support reduces the high cost of doing business, (2) collaboration with the Bank of Industry provides access to affordable finance, and (3) business development services lead to enterprise growth. In conclusion, coordinated policy implementation by SMEDAN, the Bank of Industry, and TETFUND significantly contributes to MSME sustainability and economic development.

Keyword: MSMEs (Micro, Small and Medium Enterprises), Government Policy Programmes, National Enterprise Development Programme, Enterprise Development, Economic Growth, Nigeria

Silvia Nelly 1, Reni Yuliviona 2 Dahliana Kamener 3 and Zeshasina Rosha 4

DOI: https://doi.org/10.56293/IJMSSSR.2026.6017

ABSTRACT: This study aims to examine the influence of service quality on customer loyalty, as well as to analyze the mediating roles of brand image and customer commitment in this relationship at Bank Nagari Main Branch Padang. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The study involved 386 respondents, selected through purposive sampling. The results show that service quality has a positive and significant effect on customer loyalty, brand image, and customer commitment. Furthermore, brand image has a significant effect on customer loyalty, while customer commitment have a significant effect. The findings also reveal that customer commitment and brand image significantly mediates the relationship between service quality and customer loyalty. These results highlight the importance of enhancing service quality, customer commitment and bank image to foster customer loyalty in the banking sector.

Keyword: Service Quality, Bank Image, Customer Commitment, Customer Loyalty, Bank Nagari