SRN Intellectual Journals
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Implementation of OSH Checklist in Primary Schools within Batu Pahat Zone, Malaysia
School-related accidents are increasingly becoming a concern in Malaysia, endangering the safety and well-being of students, teachers, and school staff. These incidents often arise due to poor safety measures, negligence, or a lack of awareness regarding occupational safety and health (OSH) practices. Ensuring a safe school environment requires consistent audits and inspections, for which the OSH school checklist serves as a practical and effective evaluation tool. This study aims to (i) identify the essential elements of the OSH school checklist, (ii) assess current OSH management practices in schools from the perspective of teachers, and (iii) propose improvements for effective checklist implementation. A qualitative research approach was adopted, involving purposive sampling of teachers from five selected primary schools in the Batu Pahat zone. Data were gathered through interviews and observations using an OSH checklist, adapted from the National Institute of Occupational Safety and Health (NIOSH). The findings were analyzed thematically and descriptively. The results indicate that environmental hazards and procedural systems are the most influential components affecting the state of OSH management in schools. All research objectives were met, and the study confirmed the relevance of using structured checklists to improve safety practices in primary education settings. In conclusion, implementing OSH management using standardized tools can significantly improve school safety. Policy implications include the need for institutionalized OSH training, regular monitoring, and integration of OSH practices into school operations. Future research should conduct the development of a safety culture among educators and schools’ staff for a more comprehensive understanding of safety compliance
Public Spending and Sustainable Human Development in Cameroon: Does corruption matter?
This study analyzes the effect of public spending on Human capital on human development in Cameroon by controlling the impact of corruption. After using quantitative methods, the ARDL model was applied with the bounds testing approach with time series data from 2000 to 2021. The results indicated that public spending on education and health positively impacts the change in the human development index. Similarly, economic growth (GDP) positively affects the variation of the human development index. Meanwhile, corruption and foreign direct investment (FDI) negatively correlate with the human development index. However, these results are only valid in the short term. In the long term, there is no relationship between the variables. The government should increase the expenditure budget and expand the target sector to reach the industry needed for human development. An improvement could follow this implementation in transparency in fiscal policy management, which can help reduce the corruption perception index. One of the limitations of this research is the use of a short observation period due to data availability. Therefore, the relationship between public expenditure, corruption, and human development in the CEMAC zone is another critical issue that could be investigated
Evaluating Global Research Trends in Activity-Based Costing: A Scopus-Based Bibliometric Analysis
This study conducts a bibliometric analysis of global research on Activity-Based Costing (ABC) published between 2000 and 2024, using data retrieved from the Scopus database. A total of 712 articles were analyzed based on the “article title” criterion to ensure relevance. The analysis aimed to map the development of ABC research, identify leading authors, institutions, and countries, and uncover trends in publication output, collaboration networks, and keyword usage. Visualization tools such as VOSviewer and Microsoft Excel were used to present the findings. Results indicate a steady increase in ABC-related publications, with 2024 marking the highest annual output. The United States was the leading contributor in both publication count and citations, while Harvard Business School and Tsai Wen-Hsien emerged as the most prolific institution and author, respectively. Most articles were published in English and concentrated in the fields of Business, Health, and Engineering. The International Journal of Production Economics was the most cited journal. This study contributes to the literature by offering a structured overview of research trends, influential studies, and key contributors in the field of ABC. It highlights the growing global interest and evolving research themes in cost management practices. A key limitation is the reliance on a single database (Scopus). Future research should expand the scope by incorporating data from other sources such as Web of Science and Google Scholar and consider conducting comparative and country-specific bibliometric analyses. Additionally, integrating case studies could bridge theoretical insights with practical applications, enriching the understanding of ABC across various contexts
Investigating the Effect of E-Commerce, Capital and Labour on the Income of Micro, Small, and Medium Enterprises in Banda Aceh City, Indonesia
Micro, Small, and Medium Enterprises (MSMEs) in Indonesia are increasingly growing and innovating along with the development of information technology. Aceh, especially Banda Aceh City, is one of Indonesia\u27s regions where MSMEs experience annual growth. Thus, the objectives of this study were to analyze the influence of e-commerce, capital, and labour on MSME income in Banda Aceh City with quantitative research. The population of this study comprised business units registered with the Ministry of Cooperative and SMEs of Banda Aceh City, with 100 business units selected as the research sample. The sampling technique employed was cluster sampling. Data collection utilized a questionnaire, and the specific analysis technique applied was the multiple linear regression test. The study found that e-commerce, capital, and labour positively and significantly influence MSME income in Banda Aceh City. These findings suggest that policymakers should promote e-commerce adoption among MSMEs through training and infrastructure support, enhance access to capital through tailored financial schemes, and invest in labour skills development via vocational training and industry partnerships. By combining these measures, Banda Aceh City can bolster the growth and sustainability of its MSME sector, fostering increased income generation and economic development
Strategy for Forming Neighborhood-Based Business Entities as A Motor for Community Economic Potential in Samarinda City, Indonesia
Government administration becomes a key success in developing the local potential sector. Mapping local potential, in this case, sub-districts is one of the important things to do to find and recognize economic potential that can be developed. Ideally, community economic activities at the sub-district level are carried out as institutions or business entities managed professionally but still rely on the area\u27s potential. It can make community businesses more productive and effective. Thus, this study seeks to determine the potential for forming sub-district-based business entities as one of the economic drivers of the city of Samarinda. This study uses a qualitative approach to primary and secondary data. Also, the research location is 59 sub-districts in the city of Samarinda. A total of 59 village heads who were the target of this study, 55 people were willing to answer the questions. The data was analyzed using tabulating interviews through 9 blocks covering the Business Model Canvas components: Customer Segment, Value Proposition, Channel, Customer Relation, Revenue Stream, Key Resources, Key Activities, Key Partnerships, and Cost Structure. Also, Business Model Canvas and SWOT analysis. The result indicates that 10 sub-district-based business models have the most potential to be developed in Samarinda City, namely trading businesses (groceries, restaurants), home industry businesses (weaving, beads, amplang, fish floss, herbal medicine), service businesses (workshops, transportation services, Savings and Loans, motorbike washing, haircuts, sewing), Use of land that is not (RTH), Service-based environmental management system (such as environmental safety and environmental cleanliness), Become a wholesaler, for goods/needs that are for public consumption. Homestead agricultural food sector business (mushroom business, etc.), freshwater fish management, waste recycling, and tourism
Investigating the Effect of Principals’ Allocation of Teaching and Learning Resources on Learners’ Academic Performance: Insights from Kenya Certificate of Secondary Education
This study investigates the impact of principals\u27 allocation of teaching and learning resources on academic performance in the Kenya Certificate of Secondary Education (K.C.S.E.) in public schools. Grounded in Von Bertalanffy\u27s General Systems Theory, this study employed a mixed-method explanatory sequential design, prioritizing quantitative methods followed by qualitative methods. The target population comprised 4,691 participants: 340 principals, 1,360 heads of departments (H.O.Ds), and 2,991 teachers. A sample of 451 respondents was selected using proportionate stratified random sampling for 85 schools, 114 H.O.Ds and 252 teachers, with census sampling for national and special schools and purposive sampling for 85 principals. Data were collected through questionnaires and interview guides, ensuring content, criterion, construct, and face validity via expert evaluation and reliability through Cronbach\u27s alpha (≥0.7). Quantitative data were analyzed using SPSS-29, while qualitative data were subjected to thematic analysis and integration with phase one findings. Descriptive statistics are presented in tables and graphs, as well as inferential statistics, including Pearson\u27s correlation coefficients, ANOVA, and regression coefficients. The results reveal a moderately positive relationship (r=0.072, p≤0.05) between resource allocation and K.C.S.E. performance, thus supporting the hypothesis that resources are inadequate. The principal identified inadequate funding as a significant issue. The findings aim to inform corrective actions for poor academic performance, and further research on principals\u27 leadership skills and their impact on K.C.S.E. performance is recommended
Unprejudiced Strategic Suppliers Selection and Inspection: An Automated Industrial Approach
The world is changing rapidly to global automated marketplaces. As a result, the environment forces companies to make accurate decisions and considerations simultaneously. The relationship between the supplier and the company has been developed for a long time, so selecting the supplier is a significant task. This study highlighted one of the major concerns in the field of industrial engineering and quality management in the automated selection and inspection domain. This study also determines the unprejudiced selection accuracy and defect rate for present & future inspection, respectively, in supplier evaluation of the industry. Analyze the decision about future inspection 100% or not, on the basis of inspection cost during the examination and decision-making activity. After the supplier selection process, the next step is to check the supplier\u27s efficiency, so inspection is implemented. Two models are dealt with in this paper: automated selection and the implementation of inspection
Investigating the Government Finance in Mali: Revenue, Expenditure, Debt and Policy Implications
This study explores the dynamic relationship between government revenue, expenditure, and public debt in Mali over the period 2000 to 2024, employing a Vector Error Correction Model (VECM) framework. The Johansen cointegration test confirms the existence of a long-term equilibrium relationship, reflecting underlying structural fiscal imbalances. The analysis reveals that government expenditure exerts a negative influence on revenue, suggesting that excessive spending hampers effective revenue mobilization. In contrast, public debt does not demonstrate a significant impact on revenue, indicating inefficiencies in the implementation of debt-financed policies. In the short run, expenditure adjusts significantly in response to deviations from the long-term equilibrium, while revenue and debt do not exhibit notable responsiveness. Moreover, Granger causality tests based on the Toda-Yamamoto approach reveal a bidirectional causality between revenue and expenditure, lending support to both the tax-spend and spend-tax hypotheses. The results also indicate that public debt is influenced by both revenue and expenditure, implying that fiscal deficits in Mali are predominantly financed through borrowing. These findings underscore the critical need for comprehensive fiscal reforms aimed at enhancing tax efficiency, ensuring prudent public spending, and promoting sustainable debt management to safeguard macroeconomic stability
Enhancing Seagrass Cultivation in Southeast Maluku: A Strategic Approach to Sustainable Development
Seagrass cultivation plays a vital role in supporting the coastal community economy and has become a strategic sector with significant potential, particularly in Southeast Maluku. The region possesses favorable environmental conditions and abundant marine resources that offer great opportunities for the development of seagrass cultivation. However, several critical challenges hinder its optimal growth, including inadequate infrastructure, limited access to high-quality seeds, and unstable market prices. These issues not only affect productivity but also reduce the potential socio-economic benefits for local communities. This study aims to formulate strategic recommendations for the sustainable development of seagrass cultivation in Southeast Maluku by examining the technical, social, and economic dimensions of the sector. The research involves a comprehensive analysis of the region\u27s environmental conditions, resource availability, cultivation practices, and the specific needs and capacities of local communities. It also considers policy frameworks and market dynamics that influence the success of cultivation initiatives. By integrating environmental assessments with community-based needs analysis, this study proposes actionable strategies that can enhance the productivity and quality of seagrass products. The findings are expected to guide the formulation of development programs and policies that not only promote sustainable practices but also increase the added value of seagrass commodities. Ultimately, the implementation of these strategies is anticipated to contribute significantly to improving the livelihoods of coastal populations and fostering long-term economic resilience in Southeast Maluku
Developing the Fragility Curves of Confined Masonry Structure in Bener Meriah Regency, Aceh Province, Indonesia
The earthquake in Bener Meriah Regency on July 2, 2013 with 6.1 Mw tectonic caused physical damage and construction losses to 1,778 typical confined masonry residential buildings. One of the assessments of damage caused by the earthquake was the development of a fragility curve that can be formed by empirical methods based on the Generalized Linear Model (GLM) procedure with log it, pro bit and complementary log-log link functions. This study used data from 9 sub-regencies to identify light, medium and heavy damage levels. Data processing uses ArcGIS and MATLAB software based on data obtained from secondary data survey results and USGS Earthquakes. One of the resulting seismic fragility curves, the pro bit link model, gives a high probability at low and medium PGA intensities for light, medium and heavy damage. The logit link model provides a high probability of high PGA intensities for light, medium, and heavy damage. On the basis of the goodness of fit measurement results, the link pro bit model has the smallest standardized residual error value, which shows the best model of the method because probit has values of 20.16%, 21.12%, and 21.83% in DS1, DS2, and DS3 compared to the link logit and complementary clog-log models