Entries by Admin Ijcsrr

Budgetary Control Systems and Accountability in Kenya’s Public Sector Organizations: A Management Accounting Perspective

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Budget control and accountability are key aspects of public sector financial management. Both in developed and developing economy, public institutions exist to manage public resources in an efficient, transparent, and accountable manner. Concerns about transparency and accountability in Kenya’s public sector institutions are a result of corruption, mismanagement of funds, weak internal control, and inefficient […]

Predictive Pontryagin Optimal Control of Nonlinear Fully Distributed DCS and CPS under Reliability and Uncertainty Constraints

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The article provides an overview of the optimal control prediction framework for non-linear CPS and DCS in automation. The core issue is the fact that the present architecture of modern automation systems does not behave like a closed loop control system anymore. The design of these systems combines sensors, actuators, edge controllers, communication channels, digital […]

Developing Van Hiele-Based Project Learning Tools through Plastic Waste Paving Block Design on Similarity Materials

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This study aimed to develop Project Based Learning (PjBL) instructional tools through plastic-waste paving block design based on Van Hiele theory that are valid and practical for learning similarity topics. The study employed a Research and Development (R&D) approach using the 4D model developed by Thiagarajan, consisting of the define, design, develop, and disseminate stages. […]

Implementing the 5S Program to Reduce Waste: A Lean Maintenance Approach

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This study aims to evaluate the implementation of the 5S program as a strategy to enhance maintenance effectiveness, reduce waste, and improve productivity and operational quality in the workplace. The research uses a case study approach with descriptive analysis to identify activities that contribute to inefficiencies in the maintenance process. Big Picture Mapping is applied […]

The Effect of Digital Payment on MSME Performance: Mediating Role of Transaction Velocity and Security

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Within an Accounting Information System (AIS) framework, digital payments function as automated data-capture tools integrated into the revenue cycle. By using digital payments or payment gateways, organizations can record transactions accurately and in real time, thereby eliminating manual processes that are susceptible to human error. A robust AIS ensures that all cash inflows are authorized […]

Cross-Country Transfer Learning for FDI Forecasting in Small Macroeconomic Datasets

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This study examines whether transfer learning can improve machine learning performance under data-scarce forecasting conditions. The empirical application focuses on forecasting foreign direct investment (FDI) inflows using CatBoostRegressor. The source domain is represented by a broad international panel of countries, while the target domain consists of Central Asian economies. CatBoost is evaluated in two settings: […]

The Effectiveness of the Duolingo Platform in Vocabulary Retention and EFL Young Learners’ Attitudes: Evidence from a Private English Center in Vietnam

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This article investigates the effectiveness of Duolingo in supporting vocabulary retention among young EFL learners and examines their attitudes toward its use. Employing a sequential explanatory mixed-methods design with a quasi-experimental pre-test/ post-test control group framework, the study was conducted over a 12-week intervention period with 60 learners aged 10 to 11 (CEFR Level A2) […]

Legal Review of Allowances and Calculation of Income Tax (PPh) for Members of the House of Representatives from A Justice Perspective

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Income is one of the tax objects used as the main income for the state. Income tax (PPh) is imposed on tax subjects based on income in the form of salaries, wages, honorariums, allowances, or other forms of payment received by domestic tax subjects as a consequence of the work, position, or services performed, received […]

Role of Artificial Intelligence for Modern Organizations Based on Tacit, Explicit, And Reusable Knowledge Resources: A Discussion

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Organizational knowledge management, including human resource management, is the most important mechanism for increasing organizational performance and hence the performance of business. Employees are the most valuable resource, determining a company’s success and growth and enabling its competitiveness in the international market. This article theoretically examines the essential characteristics of organizational knowledge management and the […]