Entries by Admin Ijcsrr

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 […]

Analog Vs Digital Signals: A Comparative Analysis of Their Roles in Modern Electronics

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Modern electronic and communication systems rely fundamentally on signal processing techniques, where information is represented in either analog or digital form. This study provides a structured comparison between these two signal categories, focusing on their operational behavior, performance characteristics, and practical relevance in contemporary technology. Analog signals describe physical quantities in a continuously varying manner, […]

Structural Breaks and Crime Dynamics in Guyana: A Longitudinal Analysis of Serious Crimes, 1990-2025

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Crime and violence remain persistent structural challenges in Guyana, with important implications for governance, public safety, and socioeconomic development. This study examines long-term serious crime dynamics in Guyana from 1990 to 2025 using a quantitative longitudinal design. The analysis integrates descriptive statistics, trend regression, structural break analysis (Bai–Perron), and category-level decomposition to assess overall crime […]

Implementation of Co-Curricular Activities in Fostering Entrepreneurial Motivation Through the Local Wisdom of Glutinous Rice Vinegar Fermentation in Vocational High Schools (SMK) in Tayan Hulu District

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Background: Co-curricular activities in Vocational High Schools (SMK) serve as a strategic vehicle for contextual and meaningful entrepreneurship learning. Glutinous rice vinegar fermentation, as a local wisdom of the Dayak community in Tayan Hulu District, holds significant cultural and economic value as a medium for entrepreneurship education grounded in local potential. Objectives: This study aims […]