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The rapid development of immersive technologies, including Virtual Reality (VR), Augmented Reality (AR), and Mixed Reality (MR), presents novel opportunities to enhance tourist experiences and promote sustainable village tourism. This study is particularly significant as Generation Z, as digitally savvy travellers, plays a strategic role in shaping sustainable tourism practices, especially within rural destinations. The research aims to examine the influence of Generation Z’s awareness of immersive technologies on their positive attitudes toward village tourism, visit intentions, and perceptions of the role of immersive technologies in supporting sustainable tourism principles. A quantitative approach was employed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Data were collected through structured questionnaires from 150 Generation Z respondents across various regions who have previously interacted with immersive technologies and plan to visit village tourism destinations. The findings indicate that awareness of immersive technologies significantly enhances positive attitudes toward village tourism, which in turn influences visit intentions and perceptions of immersive technologies’ role in fostering community-oriented sustainable tourism. These results underscore that integrating immersive technologies not only enriches tourist experiences but also supports cultural preservation, local economic empowerment, and sustainable tourism practices. Practically, the findings provide guidance for village tourism managers, policymakers, and stakeholders in designing effective digital strategies to develop community-based sustainable tourism initiatives.

This study aims to examine the effect of empowering leadership on employee agility in the Indonesian banking sector, with knowledge sharing and perceived organizational support as mediating variables. A quantitative approach was employed using survey data collected from 322 employees of commercial banks in East Java, Indonesia. Data were analyzed with structural equation modeling (SEM) to test the hypothesized with SmartPLS 4 software. The study reveals that empowering leadership exerts a significant positive influence on employee agility, both directly and indirectly. Knowledge and perceived organizational support emerged as strong predictors of agility, while also serving as key mediating mechanisms. Specifically, empowering leadership enhances employee agility by fostering knowledge sharing and strengthening perceived organizational support, highlighting their central role in translating leadership practices into agile employee behaviors. Organizations should prioritize empowering leadership practices to cultivate agility among employees. Managers can achieve this by encouraging open knowledge sharing, creating supportive work environments, and recognizing employee contributions.

This study examines the impact of Foreign Direct Investment (FDI) on economic growth in South Africa over the period 2000 to 2023. An Ordinary Least Squares (OLS) regression model was employed to assess the relationship between FDI inflows and Gross Domestic Product (GDP), while controlling for key macroeconomic variables. The findings reveal that FDI exerts a significant positive influence on economic performance, with a 1% increase in FDI inflows associated with a 1.93% rise in GDP. However, high inflation exerts a detrimental effect, with a coefficient of -1.99, highlighting the importance of macroeconomic stability. The analysis also indicates that trade openness contributes positively to economic growth, while political risk remains a substantial deterrent to investment, as shown by a coefficient of -3.11. These findings underline the importance of maintaining a stable political environment, managing inflation effectively, and enhancing trade liberalisation to maximise the benefits of FDI. Policy recommendations include strengthening regulatory frameworks and fostering trade openness.

This study investigates the impact of Information Technology (IT) and Organizational Culture on Employee Performance, with Job Satisfaction as a mediating variable, and Task-Technology Fit as a moderating factor. Conducted in the context of the Direktorat Jenderal Perbendaharaan (DJPB) in East Java, the study analyzes the relationships between these variables and their collective influence on employee performance. Data was collected from 297 employees using an online questionnaire, with a quantitative approach based on Structural Equation Modeling (SEM) for data analysis. The study finds that both IT and Organizational Culture significantly enhance Employee Performance, with Job Satisfaction mediating these effects. Additionally, Task-Technology Fit moderates the relationship between IT and Employee Performance, as well as between Organizational Culture and Employee Performance. The study emphasizes the importance of aligning technology with tasks and fostering a positive organizational culture to enhance job satisfaction, which in turn boosts employee performance. The results contribute to the understanding of how IT, Organizational Culture, Job Satisfaction, and Task-Technology Fit interrelate to influence performance, providing practical implications for improving human resource management and operational efficiency in public sector organizations.

This study looks at the effect of accounting flexibility on earnings quality in public companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. This study uses two models to measure earnings quality, namely ERC and earnings persistence. The results showed that accounting flexibility, namely the limitations of companies to carry out accrual earnings management, can reduce earnings quality, as shown by the abnormal accrual model which shows a significant positive coefficient direction, and for the ERC model and earnings persistence which shows a negative and significant coefficient direction. The higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018). Theoretical contributions show that the higher the level of accrual earnings management up to a certain limit point, the more incentive company managers will have to increase accounting flexibility and switch to real earnings management (Xu and Yang, 2013; Masri, 2018; Purba, Surya, Joshi & Tiagy, 2023). The Implications of this research show that accounting flexibility is carried out when abnormal accruals reach the highest limit point reflected in accounting choices in net operating assets in the balance sheet, so in this case it results in a low level of earnings informativeness and earnings persistence. 

This study analyzes the effect of sustainable investment awareness and risk perception on students' interest in green finance instruments, with financial literacy as a mediating variable. A quantitative approach was used, involving 180 student respondents in the Special Region of Yogyakarta, who were selected through a purposive sampling technique using an online questionnaire via Google Forms. Data analysis was conducted using the SEM-PLS method through SmartPLS version 4.1.1.2. The results showed that sustainable investment awareness, risk perception, and financial literacy positively and significantly affect student investment interest in green finance. In addition, financial literacy acts as a significant mediator in the relationship between sustainable investment awareness and risk perception on interest in investing in green finance. This study contributes to developing literature on sustainable investment behavior among the younger generation, especially university students, by integrating financial literacy variables as a mediating mechanism. The findings expand the understanding of how psychological factors and financial knowledge influence investment decisions in sustainability.  

This research examines digital transformation and corporate entrepreneurship as strategies to face disruption in the global era. The study is motivated by technological advances such as AI, Big Data, and IoT that drive a shift in business paradigms. The research objectives include analyzing corporate entrepreneurship strategies to spur innovation, conducting case studies of companies successfully implementing corporate entrepreneurship, identifying barriers and challenges, and evaluating implications for companies in the digital era. The research employs a qualitative approach using case studies and literature analysis to integrate primary and secondary data through triangulation and thematic analysis. Findings indicate that the application of innovative strategies through corporate entrepreneurship enhances competitive advantage, accelerates digital adaptation, and optimizes both internal and external collaboration. Key barriers—such as conservative organizational culture and limited resources—can be overcome through structural changes and investments in technology and human resources. The conclusions emphasize the importance of synergy between digital innovation and corporate entrepreneurship in creating sustainable company growth. This study contributes strategically to the development of adaptive business models amid digital disruption. The findings are expected to serve as a reference for practitioners and academics in designing innovative strategies that respond effectively to global market dynamics, thereby enhancing operational efficiency and achieving a sustainable competitive edge.  

This study examines the influence of transformational leadership and organizational learning on employee performance, mediated by affective commitment, in Cement Company X, Rembang Regency. Using a quantitative approach with 163 respondents, data were analyzed through Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that both transformational leadership (? = 0.369, p < 0.001) and organizational learning (? = 0.265, p = 0.012) significantly enhance employee performance. Affective commitment partially mediates these relationships, with mediation effects of 0.129 (p = 0.035) for transformational leadership and 0.093 (p = 0.047) for organizational learning. Transformational leadership, measured through idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration (Bass & Avolio, 1994), fosters emotional bonds (? = 0.490, p < 0.001), while organizational learning (Watkins & Marsick, 1993) strengthens employee competencies and affective ties (? = 0.352, p < 0.001). Affective commitment itself significantly boosts performance (? = 0.263, p = 0.019). These findings align with prior research (Park et al., 2022; Naim & Lenka, 2020) and highlight the dual pathways—direct and mediated—through which leadership and learning culture drive performance in Indonesia’s competitive cement industry. The study underscores the importance of fostering transformational leadership practices and a robust learning environment to cultivate employee engagement and achieve organizational goals.Keyowrd: Transformational leadership, Organizational learning, Affective commitment, Employee performance, PLS-SEM, Cement industry

The objective of this study was to explore the factors influencing the intention to use Islamic digital banking in Indonesia, focusing on the roles of performance expectancy, effort expectancy, social influence, facilitating conditions, habit, hedonic motivation, price value, and religiosity. Data were collected from a sample of 434 respondents in January 2024 through an online survey. The study utilized a research model based on the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. The data were analyzed using structural equation modeling (SEM). The results indicate that effort expectancy, social influence, habit, price value, and religiosity significantly affect the behavioral intention to use Islamic digital banking, while performance expectancy, facilitating conditions, and hedonic motivation did not show significant effects. These findings highlight the importance of religious and ethical considerations, ease of use, and social factors in shaping the adoption of Islamic digital banking services. The study offers valuable insights for practitioners and policymakers, emphasizing the need for tailored strategies that promote the use of Islamic digital banking in Indonesia.

This study explores the nexus between population growth and unemployment in South Africa from 2000 to 2023, a period marked by significant demographic changes and economic challenges. South Africa has experienced rising unemployment alongside rapid population growth, which has led to concerns about the country’s ability to absorb its expanding labour force. The aim of this research is to examine how population growth influences unemployment, considering additional factors like foreign direct investment (FDI), gross domestic product (GDP), and inflation. Using time series data from the World Bank, Statistics South Africa, and the South African Reserve Bank, the study employs the Augmented Dickey-Fuller unit root test for stationarity, Johansen cointegration for long-term relationships, and Ordinary Least Squares (OLS) regression to estimate the impact of population growth on unemployment. Key findings indicate that population growth has a positive and statistically significant relationship with unemployment, meaning higher population growth increases unemployment levels. Foreign direct investment also shows a positive effect on unemployment, while GDP and inflation exhibit negative but statistically insignificant relationships. Based on these findings, the study recommends strategic urban planning, family planning initiatives, and targeted policies to attract labour-intensive FDI. Additionally, the government should focus on economic diversification, supporting SMEs, and investing in skill development to create sustainable jobs. This research contributes to understanding the dynamics between population growth and unemployment in South Africa and offers insights for more effective policy interventions.

This study investigates the application of Recurrent Neural Network (RNN) and Long Short-Term Memory (LSTM) models for predicting Bitcoin prices, with the objective of enhancing investment approaches. Given Bitcoin's significant volatility and inherent risk, accurate price forecasting is vital for making strategic decisions. The research evaluates model performance by analyzing Bitcoin price data spanning May 25, 2020, to May 25, 2024, employing quantitative methodologies like experimental design and predictive analysis. Results indicate the LSTM model achieves superior predictive accuracy over the RNN model, demonstrated by reduced Mean Absolute Percentage Error (MAPE) and Root Mean Squared Error (RMSE) figures. Additionally, the research delves into how these models affect the Dollar Cost Averaging (DCA) investment strategy, offering perspectives on the advantages and drawbacks of using machine learning to optimize cryptocurrency investments. 

Universal Health Coverage (UHC) aims to ensure access to quality healthcare services without financial hardship. This study compares the UHC models in Indonesia, Malaysia, and Thailand to identify their strengths, challenges, and opportunities for improvement. Using a comparative literature analysis, the research highlights significant differences in funding mechanisms, population coverage, service efficiency, and policy implementation. Malaysia successfully leverages its high per capita income to provide universal healthcare through tax-funded services, while Thailand demonstrates efficient resource management with the "30 Baht" scheme, ensuring universal access despite its moderate-income level. Although Indonesia faces challenges due to its large population and low per capita income, it has made significant progress, covering 86% of its population since the launch of the National Health Insurance (JKN) program in 2014. Based on the findings, policy recommendations include enhancing financing mechanisms, improving service efficiency, and ensuring broader access to healthcare services in all regions. For Malaysia and Thailand, further exploring sustainable financing models and addressing disparities in healthcare quality can help ensure long-term UHC sustainability. For Indonesia, increasing compliance with premium payments, improving healthcare infrastructure, and addressing funding deficits are key to achieving more inclusive healthcare access. These recommendations offer valuable insights for improving UHC implementation strategies in diverse economic and demographic contexts.

Patient safety incident reporting is central to service quality, serving as a crucial component in internal learning and improvement processes, renewal, policy revision, and updates to existing standard operating procedures (SOPs) and guidelines. Low reporting rates of safety incidents highlight the importance of investigating the factors contributing to underreporting. This study aims to analyze the influence of safety culture on patient safety incident reporting. The research design employed in this study is a literature review. The SPIDER framework was used to guide the literature review. Articles selected for the study adhered to inclusion criteria, specifically journal publications within a maximum timeframe of the past five years (2019–2024). A strong safety culture has been shown to improve patient safety incident reporting rates with the influence variable are open communication, cooperation between units, non-blaming responses, feedback on errors, organizational learning, supervisor/manager expectations and actions, and hospital management support. Patient safety culture significantly influences the reporting of patient safety incidents.

The purpose of this paper is to systematically examine studies on the relationship between corporate governance, organizational culture and firm performance, with the aim of knowing the potential for future research. The literature search consisted of two steps: a random literature review and a systematic literature review. The methodology adopted in this article is a systematic literature review. The Organizational Culture variable is an opportunity for research which is thought to be able to strengthen the relationship between corporate governance and firm performance, ownership structure and Board Characteristics which can be used as a proxy for corporate governance using resource based theory (RBV), resource dependence theory and agency theory, where research related to governance is an issue that is still very relevant to research at this time. Practical Implications, the development of a conceptual framework using resource-based theory (RBV) and resource dependence theory has implications for researchers to study by including organizational culture which is thought to influence company performance. Future research can add or replace it with other more relevant variables, so that it can be empirically tested how the relationship between corporate governance and firm performance and the organizational culture variable as a moderating variable. Future research is expected to give contribution for policy makers, company managers and investors in understanding important factors in order to create a good corporate governance.

The study aims to examine and analyze the role of financial socialization, financial attitude, and locus of control on financial behavior with financial literacy as a mediating variable. This study uses quantitative data. The object of this research is generation z in Malang city. The sample size in this study was determined using a purposive sampling technique with a total sample of 240 generation z in Malang city. The data collection method uses a questionnaire, data is analyzed using PLS-SEM. The research results show (i) financial socialization not influences financial behavior, (ii) financial attitude influences financial behavior, (iii) locus of control influences financial behavior, (iv) financial socialization, financial attitude and locus of control influences financial literacy, and finally (v) financial literacy mediates between financial socialization, financial attitude, locus of control and financial behavior. The importance of financial behavior cannot be ignored, as it plays a crucial role in achieving individual well-being and overall economic stability. Good financial behavior helps individuals manage their spending, savings, and investments wisely, so that they can achieve their short-term and long-term financial goals. This research makes a theoretical contribution by supporting the theory of Planned Behavior and for educational institutions, non-governmental organizations and other related parties can take the initiative to provide training related to financial literacy. It is hoped that future research can add new variables to influence financial behavior.

This research explores conservation practices at Borobudur, one of Indonesia's prominent heritage sites, and comprehends collaborative conservation strategies that preserve cultural heritage amidst rising tourist pressures. We employ a qualitative approach that incorporates narrative methods, in-depth interviews, triangulation, and observation. Furthermore, we used a thematic examination to achieve a deeper understanding of the data. The findings emphasize the necessity for mutual understanding and collaboration among stakeholders. The study highlights the challenges faced by disadvantaged groups, tour operator firms, pilgrim tourist services, and Taman Wisata Candi (TWC), which have the authority to provide service.   So, BKB, the responsible institution, has to encourage parties to collaborate on actions respectively. This study contributes to tourism service theory by offering strategic guidance to mitigate the adverse effects of conservation policies on stakeholders. It underscores the importance of collaborative efforts and tailored strategies.

This study focuses on digital leadership in improving the digital skills of creative economy workers in Depok City through the mediation role of digital collaboration and individual innovative capabilities as moderation. The purpose of this study is to analyze the influence of digital leadership on the digital skills of creative economy workers both directly and indirectly through the mediation of digital collaboration and the moderating role of individual innovative capabilities. The object of this study is the creative economy workers in Depok City. The sampling technique uses probability sampling with proportionate random sampling technique. The sample in this study was 204 people based on calculations with the Slovin formula. The analysis method used is descriptive analysis with SPSS 29.0, Partial Least Square (PLS) using the smartPLS 3 software application, and the Sobel test. The results of the study show that digital leadership has a significant effect on the digital skills of creative economy workers, mediation testing shows that digital collaboration partially mediates the influence of digital leadership on digital skills. Meanwhile, Individual innovative capabilities do not moderate the influence of digital leadership and digital collaboration on digital skills.

The aim of the study is to determine factors contribute to tax avoidance in Indonesia, an emerging economy in Southeast Asia. It also looks for analyze how the profitability, corporate growth, Corporate Social Responsibility, and firm characteristics (size and age) relate to tax avoidance. It analyses manufacturing company collected from Indonesia Stock Exchange between 2016-2019 period using multivariate analysis. It applied effective tax rate as a proxy for corporate tax avoidance, CSR performance disclosure index for CSR and Return on Assets for profitability. The results of this study confirmed that the effect of sales growth and corporate size on tax avoidance is statistically supported. Contrarily, profitability, CSR, and corporate age have not significant associated with corporate tax avoidance. Our findings suggest that in manufacture sectors, CSR instrument is applied not only as a strategic tool to increase firm reputation, but also to increase tax saving. Future study is highly recommended to exploit the role of corporate governance on tax avoidance by comparing developed and emerging economies.

This study aims to analyze the effect of servicescape on revisit intention at fine dining restaurants in Malang City, by reviewing the mediating role of customer satisfaction and restaurant reputation. The restaurant industry, especially fine dining, faces major challenges due to tight competition triggered by the increasing number of restaurants in Indonesia. This phenomenon requires restaurants to offer more than just food and drinks, namely an exclusive dining experience, involving servicescape elements such as ambiance, functionality, and signs that affect customer satisfaction and restaurant reputation. This study found that servicescape has a positive and significant effect on revisit intention (?=0.379; p<0.001), customer satisfaction (?=0.156; p<0.001), and restaurant reputation (?=0.745; p<0.001). Elements such as interior design, lighting, aroma, cleanliness, and service create a memorable experience for customers, strengthen the restaurant's reputation, and increase customer loyalty. In addition, mediation by customer satisfaction and restaurant reputation showed significant results (p<0.001 and p=0.020), strengthening the relationship between servicescape and revisit intention. These results confirm that a good restaurant reputation not only increases consumer trust but also strengthens their perception of the quality of the experience offered. In the context of fine dining, servicescape is key to creating a high-end experience that meets customer expectations, thereby increasing return intentions and building loyalty. This study provides important insights for fine dining restaurant managers on how servicescape elements and restaurant reputation can be optimized to create a competitive advantage amidst increasingly fierce industry competition.

This study analyses the impact of transaction exposure, firm size, and liquidity on firm value with leverage as a mediating variable in on Consumer Non-Cylicals Sector Companies Listed on the Indonesia Stock Exchange from 2018 to 2023. Using Signalling Theory and Trade-off Theory as theoretical frameworks, the research employs path analysis to evaluate the relationships between variables. The findings reveal that transaction exposure, firm size, and liquidity have a positive significant effect on firm value. Conversely, leverage shows a negative significant impact on firm value, suggesting that excessive debt increases financial risk, thereby reducing firm value. Moreover, the study indicates that leverage does not mediate the effects of transaction exposure, firm size, or liquidity on firm value. These results highlight the importance for companies to prioritize managing liquidity and capital structure effectively to optimize firm value. Excessive use of debt should be minimized to avoid diminishing profitability and reducing market value, especially for firms with high exposure to international transactions.