ABSTRACT
Abstract: This study aimed to investigate the mediated effect of the teacher’s role on the relationship between accounting students’ perception about the accountant and their career paths in Ghana. This study adopted an online survey to collect data from undergraduate accounting students, using the convenience sampling technique. This study used the PLS-SEM approach in the assessment of the measurement and structural models. The findings of this study revealed thataccounting students’ perception about the accountant substantially (β =0.480, t-value= 3.790, and p-value= 0.000) influence their career paths; the teacher’s role partially (β =0.362, t-value =3.329, and p-value =0.001) mediates the relationship between the accounting students’ perception about the accountant and their career paths significantly. This study thus reinforced the arguments of prior studies of the importance of the teachers’ role in developing the career intentions of the accounting students, and it is the premier study that bridges the gap of previous studies where no exact studies have addressed the mediated effect of the teacher’s role in the relationship between the perception of the accounting students about the accountant and their career paths particularly in sub-Saharan Africa.

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Abstract: This study aims to investigate and examine the influence of health related variables, socioeconomic factors and environmental indicators on the health status of East African countries which is proxied by life expectancy and assesses the link between public health intervention and health outcomes. Panel dataset from 2000 to 2016 for 11 East African countries was used to estimate the results. Nine variables related to health, socioeconomic and environmental factors that are predicted to potentially influence life expectancy are selected based on the available literature. To ensure the robustness of the result of the study, two estimation methods, which are widely used with panel data analysis namely; Pooled OLS and Fixed and Random Effects models are used. The estimation results suggest that under five mortality rates, HIV prevalence, the practice of open defecation, and carbon dioxide emissions have a negative and statistically significant effect on life expectancy. On the other hand, access to basic drinking water, immunization against measles, net official development assistance and foreign aid as well as urbanization has statistically significant positive effects on life expectancy. Furthermore, assessment of the linkage between the regression results and public health intervention confirms the need for a concerted and coordinated public health intervention strategy to address population health problems and strengthen and maintain the achievements in healthcare outcomes, observed in the study period, in the East Africa region.

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Abstract: This research started from curiosity about the performance of tourism sector websites as an effort by researchers to give input to local governments in the field of tourism during the covid-19 pandemic. The purpose of this research is to find out the impact of system quality and information quality on Net Benefit by considering user satisfaction as an effort to succeed a website. This research was conducted at a tourist location in Maluku Province, Indonesia. Researchers met directly with respondents who come to the tourist attraction on considering information from the website. The number of respondents as many as 49 tourists is a sample of research. The research design is quantitative, using linear regression techniques to test structural models. Data analysis techniques are descriptive analysis and structural equation modeling. The results found information that the quality of information presented on tourism websites proved directly capable of creating decisions for users to visit tourist attractions in Maluku Province. Users as prospective visitors to tourist locations need information such as ease of travel to reach tourist destinations such as transportation, hotels, prices of various items, and tour guides.

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Abstract: The purpose of this study is to analyze whether there are differences in bank performance at PT Bank Jatim (BPD Jawa Timur) Tbk between year 2018 and year 2019. The bank performance parameters consist of Capital, Capital Adequacy Requirement (CAR), Non Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Operational Expenses to Operating Income (BOPO) and Loan to Deposit Ratio (LDR). The method used is the paired sample t-test. The research results show that there is no difference between the financial performance of Bank Jatim in year 2018 and year 2019.

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Abstract: The purpose of the study was to study the adoption status of agricultural technologies and identify factors affecting the adoption of the technologies in the coffee-based farming system of Ethiopia. The study was conducted in major coffee-growing regions of the country: Oromia and SNNP. A multistage sampling technique was employed to select the population for the study which involved both purposive and random sampling techniques. A total of 953 sample households were selected for the study. Descriptive statistics were used to analyze and summarize the collected data. A multivariate probit model was also engaged to estimate the factors that influenced the adoption of improved agricultural technologies (coffee, maize, and crossbreed cows/heifers). The result indicated that the adoption rate of improved coffee and maize varieties was 60 and 72%, respectively. The result also exhibited that 58% and 53% of coffee and maize land was covered by improved varieties, respectively in both regions. Alongside, on average only 6% of the farmers have adopted crossbreed cows/heifers. A relatively high adoption level of crossbred dairy technology was seen in the SNNP region (11%) compared to Oromia (3%). A multivariate model result indicated that improved coffee variety adoption is positively and significantly correlated with improved maize variety adoption and adoption of crossbreed cattle. The result implies that the adoption of improved coffee technologies enhances the adoption of other agricultural technologies. Land size, TV, and radio ownership have affected the adoption of improved coffee varieties positively and significantly. Distance to the all-weather road has a negative and significant relationship which implies that the adoption of coffee varieties declines as the farmers are located farther away from an all-weather road. Land size and education of the household head has also a positive and significant effect on the ...............................

ABSTRACT
Abstract: The purpose of this study is to analyze the level of bank performance of PT Bank Tabungan Pensiun Nasional Tbk (BTPN) from 2016 to 2019. The method used is the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that the bank's performance from the NPL factor of bank performance in 2016, 2017, 2018 and 2019 was very healthy. The bank performance from the LDR factor in 2016, 2017, 2018 was quite healthy but in 2019 it was not healthy. From the GCG factor of BTPN bank performance in 2016, 2017, 2018, 2019 was at a healthy level. The performance of BTPN bank from the ROA factor in 2016, 2107, 2018 and 2019 was at a very healthy level. From the NIM factor shows that the performance of BTPN banks in 2016, 2017, 2018 and 2019 was very healthy. BTPN's performance from the CAR factor in 2016, 2017, 2018 and 2019 was at a very healthy level. The composite value of Bank BTPN's performance in 2016, 2017 and 2018 was very healthy, while in 2019 the performance was healthy.

ABSTRACT
Abstract: The study was conducted to examine financial performance determinants at the Oil and Gas sector in Nigeria using listed oil and gas companies. This Investigation is premise on the assertion that the higher the financial performance indicator the better firms will perform, hence the need to confirm the assertion at the Oil and Gas sector which is the anchor of the Nigerian economy. Ex-post facto research design was adopted involving the use of data extracted from published annual account of the sampled oil and gas companies for the period 2012-2018. Data collected were analyzed using descriptive and inferential statistical techniques involving correlation analysis, R-square, adjusted R2, t-statistic, Durbin-Watson (DW) statistic, F-ratio and P-value obtained through multiple regression analysis at 5% level of significance. The variables of study were Return on Assets (ROA) for financial performance, capital structure (CAS), liquidity (LQ), Size (SZ), Age (AG), Sales Revenue Growth (SRG), Profit Margin (PM) and Tangibility (TAN) as internal variables, and the inflation rate (IFR) and Growth rate of Real Gross Domestic Product (RGDP) as external variables. Result shows four (4) variables CAS (β=0.2998; P-value <0.05); SZ (β =0.266, P-value <0.05); AG (β =0.267, P-value <0.05) and PM (β =0.758, P-value <0.05) were statistically significant in the model. R2 value of 82.7% explains the variation in ROA is caused by the internal and external variables of the study. It was recommended that the liquidity of the Oil and Gas companies should be effectively managed by the reduction of excessive current assets as well as disposing of some tangible assets without adversely affecting operations and acquisition of debt instrument such as the debenture instrument.