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Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.

This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.

The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.

This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.

The novelty of this research is the implementation of EBL in partnership accounting topics.

This study sought to examine the impact of financial knowledge, financial attitude, locus of control and income on financial behaviour.

The study employed the reasoned action approach framework by Fishbein and Ajzen (2010), with formal sector workers in three districts of Ghana as the population. Questionnaires were used to collect data and analysed using partial least squares structural equation model (PLS-SEM).

The results of the study revealed that perceived financial knowledge, financial attitude and locus of control had a significant positive relationship with financial behaviour intention. The assertion that actual financial knowledge and income influence actual financial behaviour was not supported by the findings. However, income moderated significantly the intention–actual financial behaviour relationship.

The findings imply that having financial knowledge or earning a higher income in itself does not guarantee the good financial behaviour of people. It is recommended that financial education must focus on developing good financial attitudes and beliefs to enhance the needed behavioural change.

To the best of the researcher's knowledge, there is no study of financial behaviour that adopts the methodology and variables used in this research in Ghana.

This study examines the effects of variables such as financial literacy and locus of control on the financial behavior of individual investors. Additionally, this article aims to reveal the moderator effect of financial literacy on locus of control and financial behavior.

Responses were collected from a questionnaire given to a convenience sample of 1,347 individual investors. Exploratory factor analysis (EFA), which reveals the factor structure of the scale, was used at the beginning of the study, and then confirmatory factor analysis (CFA) was performed to confirm this new factor structure. Hypothetical relationships were examined using structural equation modeling.

The study provides statistical support for the validity and reliability of the scales. The statistical results of the analysis reveal that financial literacy and locus of control have a positive effect on financial behavior. Moreover, the authors prove that financial literacy changes the relationship between internal locus of control and financial behavior. In conclusion, financial literacy plays a significant role as a moderator variable that interacts with locus of control.

The findings of the research are important in demonstrating empirical evidence for the theoretical correlations. In support of the current literature, this study has confirmed the positive effects of internal locus of control and financial literacy on the financial behavior of individual investors. In addition, it has been determined that the relationship between an individual's financial behavior and internal locus of control varies according to their level of financial literacy.

The purpose of this paper is to analyze the impact of the halal value chains (HVCs) in the Islamic boarding schools (IBSs) for the food and fashion industry on socio-economic transformation, focusing on changes in entrepreneurial attitudes, quality of life and social inclusion. The study also incorporates HVCs as a mediating variable to assess the indirect influence of Sharia financial inclusion and economic digitalization on socio-economic transformation.

This research uses a quantitative approach using primary data collected through surveys. The population consists of IBSs registered in the Independence Program of the Ministry of Religious Affairs of the Republic of Indonesia. The research sample was selected using purposive sampling, and the research model was tested using partial least squares structural equation modeling with WarpPLS 8.0 software.

The results of the direct analysis indicate that halal value chain (HVC) has a positive and significant effect on socio-economic transformation. The indirect analysis reveals that HVC plays a strategic role in facilitating the impact of Sharia financial inclusion and digital economy adoption on changes in entrepreneurial attitudes, quality of life and social inclusion. The findings are further validated through multigroup analysis, demonstrating the robustness of the result.

The results highlight two key points. First, the positive characteristics of the IBS-HVCs, enabled by Sharia financial inclusion, will drive the continuous development of new services, products, networks, collaborations and capital support, leading to the expansion of a financially inclusive and equitable HVC system from the IBSs to the broader community, with significant social and economic impacts nationally and internationally. Second, the adoption of economic digitalization within IBSs will enhance productivity and efficiency for business management, fostering expanded business models and facilitating upward social mobility.

To the best of the authors’ knowledge, this study is the first to explore the role of HVC in socio-economic transformation. Additionally, it uses HVC as a mediating variable to explain the relationship between Sharia financial inclusion, digital economy and socio-economic transformation. A robustness test through multigroup analysis further strengthens the study’s contributions.

This study aims to examine the key entrepreneurial roles (financial literacy, risk tolerance and competency) in the financial performance of small and medium enterprises (SMEs) in Pakistan and the mediating effects of locus of control and spiritual and emotional quotients.

The study data was collected from 541 SMEs in Pakistan (the target population) through a survey and analysed with partial least squares structural equation modelling.

The findings revealed that the key entrepreneurial characteristics were positively related to locus of control and spiritual quotient and elevated the financial performance in entrepreneurship. It was also reported that locus of control and spiritual quotient mediated between key entrepreneurial characteristics and financial performance. In this regard, emotional quotient strengthened the existing relationships between key characteristics, locus of control and spiritual quotient.

This study highlighted sustainable implications for SMEs to develop an effective mechanism and improve financial performance through guidelines that emphasized entrepreneurial characteristics and behaviours towards positive entrepreneurial ventures. This study also enabled policymakers to design policies that catalysed SME performance in Pakistan.

This study contributed a novel concept of key entrepreneurial characteristics by introducing a characteristics tool kit. Consequently, information on a unique framework (by integrating entrepreneurial characteristics and financial performance) and literature on spiritual quotient and locus of control in entrepreneurship were enriched. Contributions to the regulatory focus theory and four-phase Rubicon model in the study context were also made.

This study examines the effect of working capital management and board diversity on firm profitability and firm value for a sample of Indonesian firms listed in the LQ45 index. The interaction of board diversity components with working capital management adds a comprehensive discussion to enhancing working capital management efficiency.

This study engages a panel multiple regression method. Data from a sample of LQ45 companies from 2010 to 2016 are analysed using a fixed and a common effect model. Board diversity is further analysed in interaction variables, whether it holds the moderating role in the relationship of working capital and firm performances. This study operates return on capital employed (ROCE) as the proxy of profitability performance and EVA-Spread for the firm's value performance. The simultaneous effect test is used for the robustness test.

The results indicate that working capital management and board diversity have no significant impact towards profitability. However, they significantly positively impact firm value, meaning that the market is attracted by effective working capital management and board diversity. However, the interaction variable analysis shows that gender diversity and education level diversity weaken the impact of working capital management towards firm value.

This study is not limited to one industry; therefore, future studies may focus on one industry and detect the pattern of working capital components in the particular industry. This study focuses on quantitative numbers to explain board diversity's interaction in working capital management to maximise shareholders' wealth. Future studies may consider a qualitative discussion to describe the quality of women's presence on the board, education level and educational background of board members.

Unlike most studies in which authors relate working capital and board diversity to firm performances separately, this study combines both components and analyses whether board diversity can act as a moderator effect. As part of corporate governance, it is expected that board diversity can enhance working capital management efficiency.

This study aims to explore the relationship between global unity and cultural diversity in an interconnected world, examining how globalization influences cultural exchange while preserving identities. Using hybrid thematic content analysis (HTCA), it reveals how cross-cultural collaboration can be fostered amid global challenges like climate change, health crises and technology. The research offers insights into integrating global efforts with local cultural nuances to create sustainable solutions. By bridging qualitative and quantitative approaches, it provides new perspectives on harmonizing global interconnectedness with cultural preservation in governance, technological innovation, diplomacy and education.

This research applied content analysis, thematic analysis and HTCA to examine global unity and cultural diversity. Content analysis highlighted key themes in international frameworks, whereas thematic analysis delved into elements promoting cultural preservation and adaptation. HTCA synthesized these insights, combining content-focused themes with broader cultural, economic and policy perspectives. Data sources included academic literature, international policy documents and case studies from UNESCO and regional cultural policies.

The findings reveal that while globalization drives global unity, cultural diversity remains crucial for preserving individual identities. Key themes include multiculturalism, cultural exchange, hybridization and resistance to homogenization. While globalization can erode local traditions, it also fosters cultural enrichment, seen in fusion cuisine, multilingualism and ethical fashion. The research identifies strategies for balancing global unity and cultural diversity, such as hybrid approaches to environmental sustainability, integrating cultural insights into global health and inclusive technological innovations like AI and virtual reality. It also highlights the role of institutions like UNESCO in promoting cultural diplomacy and the challenges in balancing global governance with cultural diversity.

This research is limited by its reliance on secondary data from policy documents and literature, without primary data from affected communities or policymakers. Future studies could incorporate interviews and surveys to gain first-hand perspectives. In addition, the geographic focus on documented globalization effects limits broader applicability; more inclusive case studies across diverse cultural contexts are recommended.

The study offers actionable insights for policymakers, educators and cultural leaders to promote inclusive cultural exchange and hybridization strategies. It emphasizes balancing globalization benefits with cultural heritage protection. Practical applications in education, health and technology should consider cultural differences for more inclusive and effective solutions, such as integrating global citizenship and cultural sensitivity in educational policies.

The study emphasizes how intercultural understanding and collaboration can enhance social cohesion in multicultural societies. It advocates for celebrating diversity, fostering cultural dialogue and promoting inclusive global policies to build peace and address global issues while maintaining diverse identities.

This study’s originality lies in its methodological triangulation, using HTCA as a novel approach to unify content and thematic insights. By integrating content analysis, thematic analysis and HTCA, this research offers a unique multidimensional analysis of global unity and cultural diversity, revealing how these aspects can coexist within globalization.