This paper examines how risk governance architecture shapes interactions between artificial intelligence (AI) and environmental, social, and governance (ESG)-oriented sustainability policies in the banking industry. Most current research treats AI as a technological capability that directly affects ESG performance, yet little is known about the governance systems that produce these outcomes. Using PRISMA-guided SLR procedures, we selected 20 studies from 248 initial records identified in the Scopus and Web of Science databases that met the inclusion criteria and conducted a thematic synthesis. The results show that AI is primarily used in ESG disclosure and reporting, credit risk assessment, climate risk analytics, sustainable finance, and responsible AI governance. The literature remains dispersed across theoretical stances, including the resource-based view, stakeholder theory, institutional theory, legitimacy theory, and AI governance literature. Previous research has largely ignored the governance mechanisms that enable successful implementation, focusing instead on the direct implications of AI adoption for ESG-related outcomes. The study proposes an AI–ESG risk governance integrative framework to address this gap. This framework places risk governance architecture at the center of the relationship among AI capabilities, institutional pressures, stakeholder expectations, and ESG-oriented sustainability outcomes. The approach views AI as a strategic capacity integrated into enterprise-wide risk governance systems rather than merely a technical or compliance tool. The results indicate that strong governance arrangements, such as model governance, accountability frameworks, board supervision, and alignment with organizational risk appetite, are necessary for successfully deploying AI-enabled ESG. By offering an integrative theoretical framework and practical insights for banking organizations seeking to improve sustainability performance and long-term resilience through responsible AI use, this study contributes to the growing body of AI-ESG literature.
The purpose of this study is to analyze the impact of supply chain disruptions on the operational resilience of creative SMEs by testing the role of threat interpretation bias as a mediator and disruption mitigation as a moderator, based on the threat–rigidity theory perspective. Limited resources, reliance on suppliers, and creativity-based business activities make creative SMEs more vulnerable to supply chain disruptions. A quantitative approach was used in this study to analyze survey data from 155 MSME actors across five creative industry subsectors, namely culinary, fashion, crafts, retail, and visual communication design. The data were analyzed using PLS-SEM to assess direct and indirect relationships, as well as mediation and moderation effects. The results show that, in terms of operational resilience, supply chain disruptions don’t have a direct effect. However, supply chain disruptions have a positive and significant effect on threat interpretation bias, which is positively associated with operational resilience and functions as a full mediator linking supply chain disruptions to operational resilience. Furthermore, disruption mitigation was not found to have a significant moderating role in this relationship. These findings show that, in the context of creative MSMEs, interpretation of threats can be a cognitive mechanism that encourages adaptive responses to disruptions. This study expands the application of threat-rigidity theory by showing that an organization’s response to threats is influenced by context and shaped by adaptive capabilities.
This study explores gaps in the literature on tax fraud (TAFR) by examining how corruption perceptions (COPER) and financial uncertainty (FIUN) influence TAFR. It also investigates whether moral disengagement (MORD) acts as a mediator in these relationships. In doing so, we apply social cognitive theory (SCT) as the framework. Uniquely, this study is based on insights gathered from the owners of Indonesian small-sized enterprises operating in East Java Province. The findings suggest that COPER does not directly cause TAFR but influences it indirectly through MORD. This challenges the idea that being aware of corruption automatically leads to unethical behaviour. On the other hand, FIUN has a direct impact on TAFR that economic hardship can drive people to make immediate, practical decisions to survive, without relying on cognitive justifications. Theoretically, this study highlights how corruption and financial pressures work together to shape unethical choices related to tax compliance. Practically, this study offers valuable insights for policymakers and regulators. In general, this study provides a more comprehensive view of tax fraud by moving beyond simple cause-and-effect models to a deeper understanding of its drivers in emerging economies.
The factors affecting BNPL service adoption are identified through analysis of variables such as customer behavior (CB), risk intolerance behavior (RIB), financial risk (FR), and social media by CB cross-interaction. This paper uses a quantitative approach, with 231 samples collected from BNPL users. In the analysis, WrapPLS will be used to examine variable interactions. The results show that FR is the strongest factor affecting BNPL adoption, with a strong and significant influence on the adoption process. CB and its cross-interaction with SM had a moderate impact. In contrast, RIB and its cross-interaction with specific social media usage showed no relationship with BNPL adoption. Therefore, these results have practical applications for marketing and consumers’ financial decisions regarding BNPL services, among others. The current study provides a framework for further research on the same topic.
In recent decades, marketing research has developed rapidly, yet studies specifically focusing on marketing for children remain limited. Based on the Scopus database, children-oriented marketing is often overlooked, despite its potential as a long-term strategy to build brand loyalty from an early age until adulthood. Many studies view marketing for children as a crucial approach to sustain lifelong customer relationships. This study aims to conduct a bibliometric analysis of marketing for children by reviewing empirical studies published in Scopus, offering a new perspective on this underexplored topic, particularly in Indonesia. A systematic literature review (SLR) was employed, using titles, abstracts, and keywords from Scopus within a defined timeframe. VOSviewer software was applied to map research trends, author collaborations, and frequently used keywords. Results indicate that research on children’s marketing continues to evolve, with key themes including its impact on children’s consumption behavior, the role of regulations, and technological influences in shaping strategies. Prior studies highlight children’s vulnerability to digital marketing, particularly their difficulty distinguishing between advertising and organic content. This suggests a need for further exploration of the long-term effects of marketing practices on children and the effectiveness of regulatory measures across countries. The findings provide practical insights for marketers, policymakers, and academics in creating more responsible and ethical marketing strategies in the digital age. Research on children’s marketing strategies remains scarce, especially in Indonesia. This study contributes a fresh perspective to bridge existing gaps and encourages more comprehensive exploration of the field.
This study examines the implementation of anti-money laundering and counter-terrorism financing (AML–CFT) compliance through the risk-based approach (RBA) in the banking sector and proposes a compliance orchestration framework to explain the interrelationship between regulatory, governance, operational, and technological dimensions of AML–CFT implementation. The study employs a systematic literature review (SLR) following PRISMA guidelines. From 243 identified articles, 31 articles satisfied the inclusion criteria and were analyzed through thematic synthesis and bibliometric mapping using VOSviewer to identify conceptual structure and thematic relationships within the literature. The findings demonstrate that RBA-based AML–CFT implementation operates as an integrated compliance orchestration system comprising six interrelated dimensions: regulatory anchoring, risk intelligence, operational controls, technology enablement, human and governance capacity, and supervisory interface. The analysis further reveals a significant shift in the AML–CFT literature from prescriptive rule-based compliance toward more adaptive, governance-oriented, and risk-intelligence-driven approaches, particularly in response to increasing financial digitalization, product complexity, and evolving customer risk profiles. This study contributes to the AML–CFT literature by developing a compliance orchestration framework that integrates regulatory interpretation, risk governance, operational controls, technological capability, and supervisory coordination within a unified analytical perspective. The framework provides a conceptual foundation for future empirical research and offers practical insights for banks and regulators in developing more adaptive, proportionate, and accountable AML–CFT compliance systems.
The decline in workplace happiness has become an urgent issue in the healthcare sector in the post-pandemic era, particularly within organizations characterized by high job demands and rigid power relations, which have the potential to drain employees’ psychological resources. This situation calls for a deeper understanding of mechanisms that help workers maintain occupational well-being under harmful leadership styles. This research aims to examine the influence of despotic leadership on employee well-being in the workplace, specifically investigating the role of job crafting as a mediator and optimism as a moderator. The study utilizes a quantitative approach supported by a cross-sectional research design. The population includes 286 employees working in healthcare institutions in Riau Province, of which 165 respondents were chosen through systematic random sampling. Data were gathered anonymously through an online survey and processed using structural equation modeling (SEM) with SmartPLS 3.0. The findings reveal that despotic leadership significantly reduces workplace happiness and weakens job crafting behaviors. Job crafting mediates this relationship, as employees who proactively reshape their tasks and workplace relationships report higher levels of workplace happiness. Additionally, optimism moderates the negative effect of despotic leadership on workplace happiness by buffering psychological resource depletion. The novelty of this study lies in testing an integrated model that positions job crafting and optimism as psychological resource recovery and protection mechanisms within the context of dark leadership in the healthcare sector.
This study investigates the impact of transformational leadership on innovative work behavior, examining organizational culture and knowledge sharing as potential mediators. Employing a quantitative research design, survey data were collected from 145 employees across 17 unit offices at PDAM Tirta Sembada Sleman. Data were gathered using a six-point Likert scale and were analyzed using structural equation modeling–partial least squares (SEM-PLS) with SmartPLS software. The results indicated that transformational leadership does not directly influence innovative work behavior. While organizational culture exhibits a positive effect, this effect is not statistically significant, and organizational culture does not mediate the relationship between transformational leadership and innovative work behavior. Conversely, knowledge sharing demonstrates a positive and significant influence on innovative work behavior, effectively mediating the relationship between transformational leadership and innovative work behavior. These findings suggest that transformational leadership alone is insufficient to stimulate innovation without effective knowledge-sharing. This study contributes to both theory and practice by underscoring the critical role of knowledge sharing as a mechanism connecting transformational leadership to innovation within public sector organizations. Limitations include the focus on a single organization and a relatively small sample size. The findings further emphasize the need to systematically and strategically integrate knowledge sharing into leadership and innovation initiatives.
This research examines the influence of political connections, board diversity, and director busyness on firm performance, while considering the moderating role of ownership structure. The sample comprises 440 firm-year observations of companies listed on the Indonesia Stock Exchange during 2014–2024. Indonesia provides a relevant setting due to the widespread presence of politically exposed individuals and limited transparency in regulations related to political affiliations. This study offers two main contributions. First, it emphasizes the positive role of political connections in improving firm performance and provides implications for regulatory policies. Second, it provides insights into board composition, particularly female representation, which remains relatively low in Indonesia. The results indicate that political connections significantly enhance firm performance, suggesting that government ties create strategic benefits. Similarly, Board diversity shows a positive effect, highlighting the contribution of women in improving decision-making quality and risk management. In contrast, director busyness is not significantly related to company performance. Further moderation analysis shows that managerial ownership weakens the positive effect of political connections on performance, but does not significantly impact the relationship between board diversity or director engagement and firm performance.
This study aims to analyze the influence of destination attributes, escapism, and authenticity on place attachment and memorable tourism experience, and to examine the mediating role of place attachment on revisit intention. This study was conducted on tourists visiting leading destinations in Sumatra Province, such as the Toba Caldera Geopark and the Tropical Rainforest Heritage of Sumatra. Data were collected through a survey of 300 respondents chosen by purposive sampling and analyzed using a quantitative approach with partial least squares-structural equation modeling (PLS-SEM) through SmartPLS 3.0. The results show that destination attributes, escapism, and authenticity have a positive and significant effect on place attachment and memorable tourism experience. In addition, place attachment is proven to mediate the relationship between these three variables and revisit intention. These findings confirm that tourists’ emotional attachment to a destination plays a significant role in driving revisit intention. Theoretically, this study broadens the understanding of the relationship between tourist psychological factors and post-tourism behavior in the context of nature and cultural tourism in Indonesia. Practically, the results of this study provide implications for destination managers to strengthen the elements of authenticity, experience quality, and emotional value of destinations to build sustainable tourism.
Generation Z is recognized for its high level of environmental awareness, which shapes how they evaluate potential employers and respond to organizations that demonstrate sustainability commitments. This study examines the role of green recruitment (GR) in influencing job pursuit intention (JPI) among Generation Z in Indonesia by drawing on social identity theory and signaling theory. Specifically, the study investigates whether corporate social responsibility (CSR) and organizational prestige (OP) mediate the effect of GR on JPI. Using a sample of 106 Generation Z respondents, the data were analyzed using SmartPLS 3.0 to test seven proposed hypotheses. The results show that GR significantly enhances perceptions of CSR and OP, but it does not directly influence JPI. OP was found to have a positive effect on JPI, although it does not mediate the relationship between GR and JPI. Conversely, CSR serves as a significant mediator between GR and JPI, indicating that Generation Z job seekers respond more strongly to organizations that demonstrate genuine CSR engagement. However, CSR itself does not exhibit a direct significant effect on JPI, suggesting that applicants may prioritize organizations’ more concrete and visible attributes. Overall, the findings emphasize the important mediating role of CSR compared to OP and underscore the need for organizations to implement strategic GR practices that strengthen sustainability perceptions and enhance employer attractiveness. These insights provide practical guidance for organizations seeking to design recruitment strategies that are both effective and environmentally responsible.
The present study examined the impact of inclusive leadership on employee well-being, with psychological resilience serving as a mediating variable and perceived organizational support as a moderating variable. The participants were employees of a retail chain in Bengkulu, Indonesia. A total of 220 respondents were surveyed using an online, structured questionnaire with a six-point Likert scale. Data analysis was conducted using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4.0. The study’s findings demonstrate that inclusive leadership positively and significantly influences employee well-being and psychological resilience. Furthermore, psychological resilience has been shown to enhance employee well-being and in mediate the association between inclusive leadership and well-being. However, perceived organizational support did not demonstrate a statistically significant moderating influence on the connection between psychological resilience and employee well-being. Theoretically, this research contributes to prior scholarship by clarifying the processes by which inclusive leadership enhances employee well-being through the development of psychological resilience. From a pragmatic standpoint, the present results highlight the necessity of fostering inclusive leadership and reinforcing psychological resilience initiatives in the retail industry. Additionally, the findings indicate that the perceived role of organizational support can vary contingent upon the organizational context and culture.
This study examines the effect of sustainability reporting (SR), measured through environmental, social, and governance (ESG) disclosure, on audit reliability in Nigeria’s financial and non-financial sectors and determine whether the impact differs for the 2 sectors. Audit reliability is proxied by audit effort (ADE) and audit report lag (ARL), capturing the timeliness and intensity of auditing. The study focuses on 24 listed firms 12 banks and 12 manufacturing companies chosen to ensure sectoral comparability and due to the limited number of listed banks with complete data. Using a dynamic panel model estimated through the generalized method of moments (GMM), the results show that SR disclosure significantly increases both ADE and ARL across sectors, with financial firms exhibiting higher audit effort in response to sustainability reporting, while non-financial firms show longer audit report lag, suggesting differences in audit verification intensity and internal control systems. Economically, these findings imply that SR enhances audit reliability, enhances corporate legitimacy and strengthens stakeholder confidence but may increase audit costs and time. The study contributes to the literature by providing sector-comparative evidence from a developing economy, highlighting the role of ESG disclosure in improving audit quality, corporate legitimacy, and investor trust in Nigeria.
The increasing shift toward experiential tourism highlights the importance of understanding how sensory elements influence tourists’ perceptions and behavioral intentions, particularly in village-based destinations that emphasize authenticity and immersion. This study aims to examine the roles of sight, sound, taste, smell, and touch in shaping memorable tourism experiences and influencing revisit intention in tourism villages in East Java, Indonesia. The population of this study consisted of tourists who had visited selected tourism villages in East Java, and data were collected from 300 respondents using an online questionnaire. A purposive sampling technique was applied to select visitors who had experienced one of the identified tourism villages within the previous two years. The proposed relationships were analyzed using partial least squares structural equation modeling (PLS-SEM), including measurement model assessment to evaluate reliability and validity, followed by structural model evaluation and mediation analysis through bootstrapping. The findings indicate that auditory and tactile dimensions have the strongest influence on the formation of memorable tourism experiences, followed by visual and taste-related dimensions, while olfactory factors do not demonstrate a significant effect on either memorable tourism experiences or revisit intention. These results suggest that sensory elements involving stronger visitor engagement, particularly sound and touch through natural soundscapes, traditional music, and hands-on cultural activities, are more effective in creating lasting impressions, while visual and taste-related elements play a supportive role in shaping tourists’ overall experience. From a practical perspective, this study highlights the importance for destination managers and local tourism stakeholders to prioritize the development of sensory-rich offerings that emphasize sound and touch in order to enhance destination appeal and encourage repeat visits. Theoretically, this research contributes to the multisensory tourism literature by clarifying the relative importance of sensory dimensions in shaping meaningful tourism experiences within village-based and experience-oriented destinations.
Generative artificial intelligence (AI) is revolutionizing digital marketing by enabling content creation, customer engagement, and strategic decision-making at unprecedented speed and scale. Yet, despite its transformative potential, research on the factors driving marketers’ adoption of generative AI tools such as ChatGPT remains scarce, particularly in emerging economies. Against this backdrop, this study aims to investigate the determinants influencing digital marketers’ adoption of ChatGPT and chart directions for future research. Quantitative research design was employed, drawing on constructs from the TAM and the UTAUT, while incorporating contextual variables such as industry influence, organizational culture, and perceived credibility. Data were collected from 500 digital marketers in Bangladesh using convenience sampling and analyzed using PLS-SEM. The findings reveal that performance expectancy, awareness, effort expectancy, and industry influence significantly shape attitudes toward ChatGPT, whereas organizational culture does not play a significant role. Attitude and perceived credibility emerged as the strongest predictors of actual usage, underscoring the centrality of favorable perceptions and trust in adoption behavior. The chapter makes threefold contributions. Academically, it extends adoption models by highlighting contextual variables in the adoption of AI. Practically, it offers guidance for marketers and organizations to build trust and showcase performance benefits. At the policy level, it calls for regulatory frameworks ensuring credibility and responsible use. Collectively, the study enriches understanding of generative AI adoption and lays a foundation for future research in this rapidly evolving field.
This study aims to provide a comprehensive overview of the intellectual and thematic evolution of human resource information systems (HRIS) research within the context of digital transformation. Despite its growing strategic importance, HRIS literature remains fragmented across theoretical, methodological, and geographical dimensions. This study seeks to map the structural dynamics, emerging themes, and future research trajectories shaping the field. A bibliometric and science mapping approach was employed using data extracted from 303 peer-reviewed articles (1990–2025) indexed in the Scopus database. The analysis utilized VOSviewer and Biblioshiny (R Bibliometrix) to examine publication performance, co-authorship networks, citation patterns, and keyword co-occurrences, offering an evidence-based assessment of the intellectual landscape of HRIS research. Results reveal the transition of HRIS from a technology-centric system to a strategic and human-centered digital capability, emphasizing themes such as digital transformation, HR analytics, employee trust, and organizational agility. The study identifies key theoretical clusters, influential authors, and global collaboration patterns while exposing persistent gaps related to conceptual integration, methodological diversity, and regional representation. The findings provide valuable insights for scholars, practitioners, and policymakers to strengthen theoretical coherence, promote interdisciplinary collaboration, and enhance HRIS-driven digital capability within organizations. This study is among the first to offer a global, longitudinal bibliometric synthesis of HRIS research, presenting an integrative framework that links technological innovation, strategic human resource management, and knowledge-based organizational development.
This study maps the intellectual and conceptual development of technology acceptance research within the electric vehicle (EV) domain using a comprehensive bibliometric science-mapping approach. A total of 272 peer-reviewed Scopus-indexed articles published between 2011 and 2025 were systematically analyzed following the PSALSAR protocol and PICOC framing. Performance analysis and network-based mapping techniques including co-word, bibliographic coupling, co-citation, thematic mapping, and thematic evolution were applied using Biblioshiny and VOSviewer. The results demonstrate rapid publication growth, increasing international collaboration, and consolidation of behavioral acceptance frameworks as the dominant analytical foundation of the field. Technology acceptance model, theory of planned behavior, and UTAUT/UTAUT2 emerge as the central theoretical cores structuring EV adoption research, with recent thematic evolution shifting toward behavioral intention, sustainability orientation, and environmental concern. The study reconstructs conceptual architecture, identifies underexplored behavioral domains, and provides an integrated epistemic foundation for cumulative theory development in electric vehicle technology acceptance research.
The paper examines how the socio-economic developments of women entrepreneurs in Bangladesh are influenced by small and medium enterprises (SMEs). An equal weighted composite index based on a qualitative research design was employed on 489 women entrepreneurs borrowing SME loans to meet the objectives. The study employed methodologies such as OLS, quantile regression, bootstrapped regression, standardised beta regression, hierarchical regression, and moderation effects to test the hypotheses and check the robustness. Results indicate that access to loans and adequacy of loans have a positive influence on the socio-economic development of women entrepreneurs. On the other hand, tight credit checks, excessive collateral requirements and lack of institutional support are growth inhibitors, particularly among low-income individuals. The study has significant policy implications in that SME loans are significantly contributing to the socio-economic welfare of the women entrepreneurs, and Loan factors impact mostly, while both age and education imply the variations across the benefits received from the SME loans. This paper adds value to the literature by examining the dynamics between financial inclusion and institutional support in determining the success of women entrepreneurs by leveraging rigorous econometric modelling. The study paves the way to further research and policy development with a focus on the absorption of SME benefits by optimising loan factors and institutional factors, similar to other emerging economies.
Although micro, small, and medium enterprises (MSMEs) play a crucial role in the national economy, they continue to face significant challenges in maintaining their performance. Numerous prior studies have investigated innovation capability as the antecedent of business performance. However, those studies have predominantly concentrated on the direct relationship between innovation capability and business performance, leaving the understanding of how innovation capability translates into improved business performance remains incomplete. Moreover, the role of competitive advantage as the underlying mechanism on the innovation capability-business performance link in the context of MSMEs remains under-explored, highlighting the need for further investigation in this area. Therefore, this study aims to explore the role of competitive advantage as the mediation pathway of innovation capability in enhancing MSMEs’ performance by using the lens of dynamic capabilities perspective. Employing a survey, this study collected and used data from 159 MSMEs. The data were then analyzed using partial least squares-structural equation modeling (PLS-SEM) to assess the hypothesized relationships. The findings reveal that both innovation capability and competitive advantage serve as key drivers of MSMEs’ performance. Moreover, competitive advantage acts as a mediator, strengthening the impact of innovation capability on business performance. These results offer valuable insights for MSME practitioners, emphasizing the importance of fostering innovation-driven strategies and leveraging competitive advantage to sustain business growth and resilience in an increasingly dynamic market environment.
In the growing importance of personalized digital services in the banking sector, the integration of personal data through customer data platforms (CDPs) has become a strategic priority. This study explores how personal data privacy influences perceived personalization and operational efficiency in digital banking services, while also investigating the moderating role of local culture. The research is motivated by increasing consumer demands for both personalized services and greater control over personal data. Personal data privacy was conceptualized as a multidimensional construct comprising knowledge, experience, control, willingness to value privacy, and trust. A quantitative method using partial least squares structural equation modeling (PLS-SEM) with 10,000 bootstrapping resamples was employed. The analysis was conducted using SmartPLS version 4.1.1.4, which enables efficient estimation of complex models. Data were collected offline from 200 respondents who are active users of digital banking services from Himbara member banks. The results indicate that personal data privacy has a significant positive effect on both perceived personalization and operational efficiency. Among its dimensions, willingness to value privacy emerged as the most influential. Local culture was found to significantly moderate both relationships, suggesting that cultural context plays a critical role in shaping digital service outcomes. These findings contribute to theory and practice by highlighting the importance of integrating privacy protection and cultural sensitivity in the design of personalized digital banking services.
