Purpose This study examines how AI literacy shapes workplace equality and competitive advantage, with particular attention to the mediating role of psychological capital. Design/methodology/approach Using survey data from 467 owner-managers, managers and senior staff in small- and medium-sized enterprises in Surabaya, Indonesia, the study applies partial least squares structural equation modeling (PLS-SEM) to test the proposed relationships. Findings AI literacy exhibits a statistically significant yet modest direct effect (ss = 0.133, p < 0.05) on workplace equality and competitive advantage. However, its primary influence operates indirectly through psychological capital (strong path: ss = 0.600, p < 0.001), which fosters self-efficacy, resilience, optimism and hope, thereby driving equality (ss = 0.531, p < 0.001) and firm performance. Psychological capital, in turn, significantly promotes workplace equality, emerging as a pivotal antecedent to competitive advantage (ss = 0.494, p < 0.001). These patterns underscore AI literacy's role as a human-centered amplifier in resource-constrained SMEs. Practical implications Beyond technical training, integrate PsyCap-building interventions (e.g. resilience workshops paired with AI ethics modules) into SME support programs, drawing on evidence from Indonesian contexts to foster inclusive AI adoption and align with UNESCO equity goals. Originality/value By conceptualizing AI literacy as a socially embedded capability, this study demonstrates that AI functions as a social amplifier: its performance and equality outcomes depend less on technology itself than on how it reshapes human agency and psychological capacity in organizational contexts.
Integrating sustainability into entrepreneurship education is becoming increasingly prevalent. Nonetheless, there has been limited empirical research on how higher education institutions (HEIs) operationalize this approach in the context of industry collaboration. Further, existing frameworks overlook the dynamics of tension, as demonstrated by prior research. This study explores how HEIs and industry partners jointly develop and sustain entrepreneurship programs focused on sustainability. The study outlines a process model consisting of four stages: Sustainability Foundation, Synergy Hub and Pedagogy, Strategic Partnerships, and Enduring Ecosystems. According to the model, HEI-industry collaboration requires specific elements arranged in an appropriate sequence, with active tension management at each stage. In this sense, this study provides theoretical understandings that offer a dynamic, processual framework that integrates sustainability principles into entrepreneurship education. This study provides practical guidance for HEIs and industry partners on developing a sustainable entrepreneurship program through a staged, adaptive collaboration.
The use of Artificial Intelligence (AI) in healthcare is increasing in Indonesia, but faces challenges related to Indonesia’s communal and hierarchical cultural context. Ethical issues are becoming increasingly complex, not only in terms of the principles of beneficence and non-maleficence, but also in relation to humanization and care in doctor-patient relationships. The position of AI in healthcare is determined by doctors’ perceptions. This study captures doctors’ perceptions of the use of AI in healthcare services in relation to the principles of bioethics and ethics of care, within the context of Indonesia’s culture. The study used a descriptive qualitative approach through in-depth semi-structured interviews with twenty-five doctor participants practicing emergency services in Indonesia. The results revealed four spectrums of AI integration within the clinical autonomy of doctor: (1) as a doctor’s assistant/tool, (2) as a co-pilot with a specific role, (3) as a doctor’s discussion partner, and (4) as a reinforcement of doctor recommendations. These four spectrums reflect ethical issues between the basic principles of bioethics and the humanism of doctor-patient relationships influenced by communal and hierarchical culture. A collaborative approach between the basic principles of bioethics and the ethics of care is seen as more contextual to Indonesia’s communal and hierarchical culture, to minimize the risk of dehumanization. The practical implication of these findings is the need for training for doctors, not only about AI, but also ethics of care and empathetic communication.
The integration of information technology into notarial practice commonly referred to as cyber notary has encountered fundamental challenges within the Indonesian legal system, particularly due to normative tensions between the Law on Notarial Office, which requires physical presence, and the Law on Electronic Information and Transactions, which embraces digital flexibility. This study examines the extent of legal certainty afforded to digital deeds and seeks to reconstruct the role of notaries in ensuring the validity and authenticity of electronic transactions. This research employs a normative juridical method, utilizing statutory and conceptual approaches to critically reassess the function of notaries within Indonesia’s evolving digital transaction framework. The findings reveal that the absence of specific and technical regulatory instruments has resulted in a degradation of evidentiary strength, whereby digital deeds that should possess the status of authentic instruments are effectively equated with private deeds. Such regulatory gaps generate legal uncertainty that may impede the development of the digital economy. Accordingly, this study underscores the urgent need for a clear and integrated regulatory framework to optimize the notarial function in the digital era. It concludes that the traditional concept of physical appearance must be reconceptualized to encompass verified virtual interactions supported by stringent digital security standards. As a policy recommendation, the study advocates for regulatory harmonization through the adoption of integrated verification systems that strengthen the notary’s role in guaranteeing identity validity and the genuine intent of the parties in digital transactions.
Purpose Previous research on accounting standard setting has focused on changes, with little research into how and why accounting standards persist. This study, therefore, focuses on the 2022 decision of the International Accounting Standards Board (IASB) to retain the existing impairment-only approach for its goodwill accounting standard. To understand the persistence of the standard, this study aims to investigate how the IASB addressed the same accounting issue in two different periods by examining changes in the interested parties’ arguments. It classifies and compares various arguments in the comment letters (CL) to consider the IASB’s legitimacy in terms of evidence-based policymaking. Design/methodology/approach This study classifies the interested parties’ arguments on goodwill accounting into several types. The classification enabled us to systematically compare the arguments in the two sets of CL submitted to the IASB’s official documents on goodwill accounting published in 2002 and 2020. In addition to categorizing arguments, this study conducted a text coding analysis for CL to supplement the results of categorization. Findings According to this study’s comparative analysis, the majority of CL were in favor of amortizing goodwill, and there was no conspicuous change in the overall proportion of various arguments in the two periods. Moreover, while conceptual arguments in the CL accounted for a larger proportion than those based on real economic effects, when focusing on the arguments relying on general accounting concepts, there was roughly an even split between arguments in favor of amortizing goodwill and those in favor of the impairment-only approach. These findings can be interpreted as one of the reasons why the IASB decided to retain the existing standards in 2022. Research limitations/implications This study’s comparative analysis through the detailed categorization of arguments in the CL provides a plausible interpretation of the IASB’s decision to retain the current standard for goodwill accounting, especially as those responsible for the accounting standard setting tend to place emphasis on the general conceptual arguments in their standard-setting process. The authors propose this viewpoint as a useful basis for theorizing the dynamics of accounting standards in the current trend of evidence-based standard setting. Originality/value This study focuses on the IASB’s accounting standard setting for goodwill over two periods, comparing stakeholder arguments to analyze the persistence of accounting standards. This study’s categorization of conceptual arguments as general and topic-specific is potentially valuable for future research into the politics of accounting standard setting.
