ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.

ABSTRACT
This research explores the intricate relationships among employee competence, motivation, spiritual intelligence, work enthusiasm, and overall performance within the context of a recreational sector organization. Employing a quantitative, explanatory research design within a positivist paradigm, the study aims to empirically test how these key organizational variables interact, with particular focus on the mediating role of work enthusiasm as a psychological mechanism that translates individual resources into tangible performance outcomes. Drawing conceptual insights from established theories including Vroom’s Expectancy Theory, Maslow’s Hierarchy of Needs, and the evolving construct of spiritual intelligence, the investigation examines both direct and indirect effects among variables. Data collected from employees of PT Taman Rekreasi Sengkaling (Recreational Park) UMM reveal that while technical competence is the most significant predictor of performance, intrinsic motivation and spiritual intelligence influence performance predominantly through their impact on work enthusiasm. The findings underscore that fostering employee vigor, dedication, and absorption is vital to converting personal and organizational resources into sustained performance enhancements. Practical implications suggest that organizations should invest in comprehensive skills development, promote values-based leadership, and implement strategies that cultivate intrinsic motivation and purpose-driven engagement. By integrating spiritual intelligence and work enthusiasm as critical mediators, this study advances existing organizational behavior models, emphasizing holistic approaches for optimizing employee performance in hybrid and service-oriented environments. The insights herein contribute to a better understanding of how psychological factors motivate organizational success in contemporary workplaces.

ABSTRACT
The study examines the impact of tax compliance costs on the financial performance of commercial banks in Western Kenya. The study is set against the backdrop of a rapidly changing economic landscape in Kenya, where tax compliance costs have become a significant burden for commercial banks. The researcher reviews the literature on tax compliance costs and financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance in the context of commercial banks in Western Kenya. The study identifies the problem of high tax compliance costs as a significant challenge facing commercial banks in Western Kenya. The researcher notes that high tax compliance costs can lead to reduced financial performance, and highlights the need for a study that examines the impact of tax compliance costs on financial performance. The study reviews the relevant theories, including the Pecking Order Theory, Stakeholder Theory, and Agency Theory, and highlights their relevance to the study. The study uses a mixed-methods approach, combining both qualitative and quantitative methods. The researcher collects data from 180 managers of commercial banks in Western Kenya, and uses descriptive statistics, correlation analysis, and regression analysis to analyze the data. The researcher finds that tax compliance costs have a significant positive impact on financial performance, and highlights the need for commercial banks to manage their tax compliance costs effectively in order to improve their financial performance. The study concludes that tax compliance costs have a significant impact on financial performance of commercial banks in Western Kenya. The researcher recommends that commercial banks should manage their tax compliance costs effectively, and that policymakers should consider policies that reduce tax compliance costs in order to improve financial performance.

ABSTRACT
The objective of this study was to examine the influence of process alignment on organizational performance in public health facilities in Busia County, Kenya. The study aimed to investigate the relationship between process alignment and organizational performance, and to identify the key factors that affect process alignment in public health facilities. The study employed a mixed approach, combining descriptive and explanatory research designs. A total of 312 respondents were targeted, representing approximately 19.6% of the target population of 1,590 personnel involved in strategic planning, implementation, and oversight of public health facilities in Busia County. The data collection instrument was a structured questionnaire designed to collect quantitative data about strategic alignment practices and organizational performance. The study found that process alignment has a significant positive influence on organizational performance in public health facilities in Busia County, Kenya. The results show that process alignment explains 48.7% of the variance in organizational performance, indicating a strong positive relationship between the two variables. The study also found that clear roles and responsibilities, process measures aligned with strategy, and continuous improvement culture are the key factors that affect process alignment in public health facilities. The study concludes that process alignment is a critical factor in achieving organizational performance in public health facilities in Busia County, Kenya. The study recommends that healthcare managers and policymakers prioritize process improvement and alignment initiatives, focusing on areas such as cross-departmental collaboration, regular process reviews, and continuous improvement culture. The study's findings have implications for healthcare management practices, suggesting that investments in process improvement and alignment initiatives can yield significant returns in terms of organizational effec

ABSTRACT
This study investigated the impact of the activities of Deposit Money Banks (DMBs) on economic development in Nigeria. Economic development was proxied by gross domestic product per capita (GDPPC), while the activities of Deposit Money Banks were measured by five independent variables: broad money supply (MS), credit to the private sector (CPS), savings rate (SR), prime lending rate (PLR), and maximum lending rate MLR). Data on these variables for the period 1981 to 2023 were sourced from the Central Bank of Nigeria Statistical Bulletin, and the World Bank Development Indicators for Nigeria. The stationarity of each variable was tested using the Augmented Dickey-Fuller unit root test which revealed that all the variables became stationary after taking the first difference. The Johansen cointegration test confirmed that the variables have long-run relationship after identifying two cointegrating equations. Estimates of the parsimonious error correction model indicate that broad money supply, credit to private sector, and savings rate all have insignificant impacts on economic development in Nigeria. Conversely, both prime lending rate, and maximum lending rate have significantly influence on Nigeria’s economic development. A unit increase in PLR and MLR led to about a 1.24- and 0.11-unit improvement in Nigeria’s economic development respectively. Based on the findings, the study recommended among others that the Nigerian government through the monetary authorities should maintain and monitor the prime lending and maximum lending rates, to avoid fluctuations that may cause these variables to impact negatively or insignificantly on the nation’s economic development.

ABSTRACT
The present study examines the evolution, impact, and emerging trends in mobile banking research from 2010 to 2024, using VOS viewer version 1.6.20 software and data from dimension.ai. A total of 1,482 documents were reviewed, with 921 meeting citation thresholds, showcasing the significant contributions of influential authors such as Zhou (2010) and Alalwan (2017). The analysis identifies foundational studies and highlights research areas like consumer behavior, technological adoption, and security advancements as pivotal to the field. Journals such as the International Journal of Bank Marketing and Computers in Human Behavior emerged as key platforms, reflecting their critical role in disseminating impactful research. Citation analysis reveals a robust network of interlinked studies, emphasizing collaborative contributions from leading institutions, including Swansea University and the University of Jyväskylä. While the findings underscore significant academic achievements, limitations such as reliance on citation metrics and database-specific publications highlight the need for broader data inclusion and qualitative assessments.This study provides valuable insights into mobile banking’s academic trajectory, offering guidance for future research on emerging technologies like AI and block chain, as well as cross-disciplinary collaboration. It also emphasizes the importance of addressing consumer-centric challenges and technological innovations to enhance adoption and satisfaction. By uncovering past contributions and mapping future trends, this research contributes to advancing the understanding of mobile banking systems and their role in shaping financial ecosystems.

ABSTRACT
Arunachal Pradesh has a long international boundary. It shares boundaries with Bhutan in the West; China in the North and; Myanmar in the East. Infact, the state has vast potential for Cross-Border trade. In addition, it can become a hotspot for the economic development of the state and India as a whole. The result of SWOC analysis in the present study revealed that Sarli Cross Border Trade Centre is favorable as it has positive figure. The degree of favorability is (+) 01. Interestingly, the SWOC analysis unveiled that that Taksing Informal Cross-Border Trade Centre is also favorable as it has a positive figure too. It is favorable for India to the extent of (+) 04 given under the present total conditions. Further, the result of SWOC analysis or ‘V’ of the Study Centres (Sarli and Taksing) shows a Positive result, i.e., (+) 05. It implies that Sarli and Taksing Informal cross-border trade Centres does collectively stand favorable for India. With this background, the present study makes an attempt to analyze SWOC analysis on Sarli and Taksing Informal Cross-Border Trade Centres.