Cosmetics are gradually becoming an indispensable necessity in life. Grasping that, many cosmetic brands are gradually appearing and occupying a large market, besides the 4.0 era has created many opportunities as well as presented competition in the industry. Currently, 90% of Vietnamese cosmetic enterprises are distribution agents of foreign partners. The purpose of this study is to investigate the preference for imported cosmetics by consumers in the Vietnamese market and to clarify the position of the foreign cosmetics industry in our domestic market. From there, predicting the near future of the domestic cosmetics industry as well as the consumption trends of Vietnamese people. Wishing to bring a clearer view to the development as well as increase the competitiveness of the domestic cosmetics industry in Vietnam. The article was completed based on an online survey with the audience being consumers of all kinds of cosmetic products available on the Vietnamese market.

The existence of the tax amnesty program aims to increase state revenues. However, the existence of the tax amnesty program also needs to be accompanied by the awareness of the taxpayers and the friendly tax authorities (fiskus) services. All of this will lead to taxpayer compliance to fulfill tax obligations so that it will increase the state revenue. This study aims to examine the effect of tax authorities (fiskus) services and tax amnesty on taxpayer compliance with tax awareness as a mediating variable. The data in this research were collected from individual taxpayers who took the opportunity of the 2016-2017 tax amnesty program at KPP Pratama Sleman Yogyakarta. The sampling was done incidentally by distributing questionnaires to respondents. Furthermore, 100 data that met the criteria were processed using the Partial Least Square analysis technique with an application that used Warp Partial Least Square (Warp-PLS). The results of this study indicate that: 1) tax amnesty has a significant effect on tax compliance; 2) tax authorities have a significant effect on taxpayer compliance; 3) tax awareness is partially able to mediate tax Amnesty on tax compliance, and 4) tax awareness is unable to mediate tax authorities on tax compliance. Further research is expected to be able to discuss thoroughly the role of tax authorities through in-depth investigations using the perspectives of sociology, psychology, and economics to produce more comprehensive conclusions.

Tourist behavior has changed a lot because of the COVID-19 pandemic. This study aims to determine the intention of Muslim tourists to visit after Covid-19 pandemic with considerations of halal tourism literacy and perception of Covid-19 and the integration of the Motivation Opportunity Ability (MOA) concept framework. This research has a significant contribution to the halal tourism literature to predict the behavior of Muslim tourists by considering health and safety issues after the Covid-19 pandemic. Data was collected through an online survey with 270 respondents. The data obtained were then analyzed using CFA-SEM on the Smart-PLS 3.2.9 software. The data processing results showed that halal tourism literacy, opportunity, perception of Covid-19, and motivation had direct-significant effects on the intention to visit. Likewise, the indirect effects of tourism information search on the intention to visit could be mediated by halal tourism literacy. However, tourism information search has no significant direct effect on the intention to visit. In addition, the indirect effect of opportunity and perception of Covid-19 on the intention to visit could not be mediated by motivation.

Tourism is one of the fastest-growing sectors of the global economy.Most countries are relying on it for their economic growth, including Western Balkan countries which are investing in tourism and considering it as key-sector for their development.In the last decade, several initiatives have been undertaken by national governments, such as reviews of tourism strategic plans, tourism communication campaigns, and the creation of national tourism brands.EU governments, airlines, consultants and researchers all expect that the travel and tourism sector is entering in a new era.The COVID-19 pandemic has led to a global economic recession and increased social inequalities including western Balkan tourism.In this study, it was aimed to measure the potential effects of the COVID-19 pandemic on the tourism industry.The relationship between tourism and growth economic for each country was estimated using vector auto-regression (VAR) based on data from 1995 to 2020 for Albania, Croatia, Serbia, North Macedonia, Bosnia Herzegovina and Montenegro.After implementing the model, the results of this study shows that the increase of GDP causes the increase of the number of arrivals on Albania and the increase of arrivals causes the increase of GDP on Bosnia Herzegovina and Croatia.

Students are a great potential source of consumers for e-payments and studying the factors leading to the student decision is important for promotion of e-payment in Vietnam. This study utilizes the conceptual model known as TAM (extended Technology Acceptance Model), to study the factors leading to the decision by Vietnamese students to use e-payment. This model contains five potentially determinant factors: perceived ease of use, usefulness and low cost, as well as security and social influence. The SPSS software was used to perform statistical operations on the data from 420 students in universities and colleges across Vietnam. The empirical results show that perceived usefulness was the factor that had the most influence over the decision to utilize e-payment. Perceived ease of use, perceived low cost, and security had varying influences on the decision to use the service. Surprisingly, social influence was found to not be a factor in the decision to use e-payments.

This effort needs to be balanced with strengthening the role of the law which is not only a provider of ease of doing business, but also provide protection for unfair business competition in the midst of a world economic climate that tends to be liberal so as not to dissolve in the vortex of the free market. This is also continuously addressed by the government in order to accelerate the rate of economic growth in all regions. This study aims to provide policy recommendations for local governments in an effort to increase sharia-based economic growth, especially in Lhokseumawe City, Aceh Province and collaborate with the Lhokseumawe City Regional Inflation Control Team in implementing Economic Regulation of Theory policy recommendations through the mechanism for facilitating the issuance of business permits and forming a supply model. chain of strategic commodities in Lhokseumawe City to be able to improve the business climate and stimulate regional economic growth and reduce the impact of the crisis due to the COVID-19 pandemic. This type of research is descriptive quantitative and qualitative descriptive research using a mix method by conducting interviews with the target population, namely 250 respondents including 50 government officials from 5 sub-districts in Lhoksemawe City and 100 Small Business Owners who sell strategic food products from 5 sub-districts in Lhoksemawe City and 100 business owners who sell at 5 Traditional Market Centers in Lhokseumawe City.

The aim of this study is to determine the influence of gender diversity on the board of directors exert on corporate intellectual capital disclosure. This study uses financial companies listed on the Indonesia Stock Exchange in 2015 -2018. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the company's annual report that was got from the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behavior. This study contributes to the management accounting literature and upper echelon theory. The findings would be useful to Indonesian practitioners, especially those in management positions in financial companies and financial institutions.

Research regarding relationship between social factors and investment decisions is still very rarely done. This study aims to examine the moderating relationship of polygamy risk as a social factor in the relationship between the level of risk tolerance and financial literacy in women on investment decisions in financial products. The data was collected using a survey method with 329 women as participants and married samples was women who worked in private banks and microfinance institutions. The data was classified based on the respondents' risk tolerance, financial literacy, and risk perception of polygamy. MANOVA Techniques were used to test the research model. The test results found that the risk of polygamy moderates the relationship between women in high-risk tolerance conditions. It shows that within the high risk of polygamy conditions, women's preference for short-term financial investment products is higher than in low-level risk polygamy conditions. The group of women with expert financial knowledge and a higher risk tolerance who choose to invest in short-term financial products as The moderating variable of polygamy can be considered as a social risk that cannot be controlled and is affected by the main effects of financial literacy and risk tolerance, where women naturally behave as risk averse in order to maintain a stable life and prosperity. Short-term investments have low returns, but they can be sold at any time and turned into cash, making them the most liquid assets.

The objective of the research is from the results of the research on the factors affecting the decision to choose coffee shops of customers in Ho Chi Minh city. Research methods include qualitative research and quantitative research. In the analysis of the quantitative research performed descriptive statistics, verifing the scale, analyzing EFA factor, analyzing the multivariate regression and verifing the difference between demographic characteristics groups of. The number of samples selected for the survey was n = 265 with observed variables through practical research, then the survey results were processed and analyzed to give statistically significant results, based on verifing statistical hypotheses about the research model constructed. The results showed that all of the initial predictions were in line with reality, in 6 factors that have been used before. As this research result, the proposed some implications for managers to help enhance the decision to choose Coffee shops of customers in Ho Chi Minh City.

Since the Covid-19 pandemic, the business organizations' performance has experienced great shocks, including Indonesian banking. This study aimed to investigate Indonesia's banking organizations' performance based on intellectual capital (IC), corporate governance (CG), and enterprise risk management (ERM) with competitive advantage (CA) mediation. It intended to develop a new model that could theoretically contribute to scientific civilization with practical implications for business, particularly the banking industry. Secondary data used was obtained from the Indonesia Stock Exchange (IDX). The sample comprised 185 observations consisting of 37 banks selected through purposive sampling, with the criteria of submitting annual report data for five consecutive years of observation (2016)(2017)(2018)(2019)(2020). Data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results showed that IC, CG, and ERM do not directly affect OP. However, IC and CG significantly affect CA, which significantly influences OP. CA indirectly mediates the effect of IC and CG on organizational performance (OP). These results confirmed a new model regarding the effect of IC and CG on OP mediated by CA. Therefore, the bank's OP could improve through IC and CG supported by CA. In line with this, the Indonesian banking sector should simultaneously improve IC, CG, and CA through strategic policies and approaches. The new model developed in this study could be adopted by taking the different fields and samples, other indicators, and using different analytical tools such as Lisrel.