Regenerative tourism has emerged as a transformative approach that goes beyond sustainability with the purpose to restore and improve the well-being of destinations and their communities. This study examines the relationship between smart tourism destinations and regenerative tourism, with a particular focus on the mediating role of empowering community and competitive productivity. A quantitative research design was employed using questionnaires administered to 150 tourism entrepreneurs in Maluku, specifically in three regions: Ambon City, Central Maluku, and West Seram. Respondents consisted of owners or managers of tourism-related businesses, covering eight types of businesses: marine tourism, cultural tourism, culinary tourism, souvenir shops, local craftsmen, restaurants/cafes, hotels, and travel and tourism agents. The data were analyzed using Partial Least Squares Structural Equation Modeling. The research findings indicated that all direct effects and two mediation hypotheses were supported. However, two mediation hypotheses were not supported: (1) smart tourism destinations did not influence regenerative tourism through competitive productivity, and (2) smart tourism destinations did not influence regenerative tourism through the joint mediation of empowering community and competitive productivity. These results highlight the crucial role of empowered communities in advancing sustainable and regenerative tourism practices. This study offers valuable insights for policymakers and stakeholders in Maluku to develop smart tourism models that encourage community engagement and strengthen competitive productivity, thus contributing to the broader academic discourse on sustainable tourism development.

Sustainability practices in the tourism industry offer significant benefits to destinations, particularly when supported by digital technology and government involvement. This study investigates how sustainable tourism experiences influence the memorable experiences of foreign tourists, with digital technology and government support as moderating variables. Data from 270 foreign tourists across four cities in Indonesia were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that socio-cultural factors are the most significant influencers of tourists’ memorable experiences, with environmental factors also playing a key role. In contrast, economic factors do not significantly affect the memorability of tourists. In addition, there is evidence that Government support strengthens the impact of socio-cultural aspects on memorable experiences, particularly through initiatives that foster cultural engagement while ensuring travelers feel safe. Digital technology, however, plays a dual role: it either strengthens or weakens the influence of sustainability practices on tourists’ memorable experiences, depending on how it is integrated into the experiences. These findings emphasize the critical role of sociocultural elements in shaping tourist memories and highlight how digital technology and government support either amplify or mitigate the effects of sustainable practices, offering valuable insights for tourism stakeholders to enhance the value of the experience.

The concept of tourism experience has evolved to emphasize memorability, focusing not only on satisfaction but also on creating unforgettable experience. In the digital era, technologies have had a substantial impact on the retention of biological memory. However, limited research has focused on how sustainable tourism attributes foster memorable experiences and how technology aids tourist memory. Therefore, this research examines how sustainable tourism attributes can foster tourist loyalty through internal and external vivid memory. Sustainable tourism is measured through three dimensions: environmental, socio-cultural, and economic attributes. Internal vivid memory refers to the clarity and quality of biologically stored travel memories, while external vivid memory is associated with technologically enhanced memory recollections. A quantitative approach was adopted using a structured questionnaire administered to 432 international tourists across four Indonesian cities (Yogyakarta, Manado, Badung–Bali, and Surabaya). The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that each sustainable attribute contributes significantly to the external vivid memory. However, environmental attributes do not significantly affect internal vivid memory. Furthermore, the results reveal that neither internal nor external vivid memory serves as a mediating variable between environmental attributes and tourist loyalty. In contrast, vivid memory partially mediates the effect of socio-cultural attributes on loyalty and fully mediates the effect of economic attributes. Moreover, the result shows that remembering through digital technology is more impactful on loyalty than biological memory. This study provides new perspectives on the role of technology and biological memory in enhancing tourist loyalty.

Corporate Social Responsibility (CSR) is increasingly recognized as one aspect of sustainable business development. Within the tourism industry, CSR plays an important aspect in integrating social and environmental concerns in strategies, policies, and business operations in interactions with the community and the company’s stakeholders. This study aims to assess and examine the critical factors that influence the formation of Corporate Social Responsibility Disclosure (CSRD) in hospitality and tourism sector companies. The motivation for this research stems from previous studies that showed contradictory results regarding the factors that influence CSRD. Furthermore, research on the factors that influence CSRD in Indonesia and Thailand’s hospitality and tourism industries is rarely done. This study uses company data from 2015 to 2019 with the Generalized Least Square and Weighted Least Square methods in data analysis. This study examines the effect of Profitability, Leverage, Firm Value, Liquidity, and Firm Size on CSRD. In addition, this study contributes to research on the influence of Firm Value on CSRD, which is still rarely done. This study shows that Leverage and Firm Size have a significant positive effect on CSRD, while Firm Value has a significant negative impact on CSRD.

Currently, many companies are taking many actions to put their most vigorous efforts into enterprise value creation, which enables the company to achieve its highest market capitalization. They plan and do many strategies, such as value-added creation by creating intangible values through CSR activities, creating CSR performance, and brand value creation through brand valuation. This research seeks to determine whether companies' profitability, ROA, and ROE affect the enterprise value. Therefore, two mediating variables, CSR performance and Brand Value, have been set to analyze whether one impacts another. To do research, the researcher utilizes secondary data, which is the data that has been collected by someone other than the researcher. The finding shows that companies' profitability has no impact on the enterprise value and CSR performance.; On the other hand, the results show a strong relationship between brand value and enterprise value, and brand value is a mediating variable between companies' profitability and enterprise value.

AbstractThe Covid-19 pandemic has brought the world into a new era that has demanded changes in various sectors, including the management of salesforces in retail stores. Due to the pandemic, changes in consumers’ habits have raised challenges for salesforce management to increase its salesforces’ personal motivation to encourage optimal work behavior. This study aims to identify the impact of performance management and empowering leadership on constructing the personal motivation of the salesforces in the retail market. The survey of this research was conducted on 223 salesforces from various sectors, such as food & beverages, personal care, home care, etc., in East Java, Indonesia. The data obtained in this study were discussed in two parts, the first is a descriptive analysis, and the second is an analysis of the relationship between concepts. This study reveals that performance management and empowering leadership directly and significantly affect the personal motivation of the salesforces in the retail market.

The study was conducted on 152 SMEs of traditional weaving in South Sulawesi in two districts, namely 122 SMEs of Wajo Regency and 30 SMEs of Tana Toraja Regency. Data collection was obtained through the google meet link from February 2022 to April 2022 with the help of a network of traditional weaving entrepreneurs from South Sulawesi. The Open Innovation research variable is measured by seven indicators, Technology Capability is measured by ten indicators, Employee Work Culture is measured by thirteen indicators, and Competitive Advantage is measured by four indicators. The data is processed by SMARTPLS 3.0. The results of the study prove that there is a direct positive effect of Open Innovation and Employee Work Culture on Competitive Advantage. Employee Work Culture can mediate the effect of Open Innovation on Competitive Advantage. Work Culture is proven to have a mediating role in the influence of Open Innovation on Competitive Advantage.

The aim of this study was to identify emerging themes to build the quality concept by integrating various qualitative research results regarding quality from the perspective of weaving SMEs. The quality concept proposed in this study is an additional definition or concept with respect to the development of organizational culture for weaving SMEs. In the present study, we employed individual semi-structured interviews, with analysis based on systematic literature reviews and focus group discussion results suggesting a slightly different meaning with respect to the quality concept based on the weaver’s perspective. Interpretation was based on the information gathered in focus group discussions regarding the quality of weaving in Toraja, East Nusa Tenggara (NTT), and Bali. Weaving characteristics as a cultural product alter a new concept of quality built on the cultural and economic principles and mission of woven products. The quality concept proposed in this study will help the local government as a regulator to formulate policies for the development of the weaving SME industry based on the idea of quality.

PurposeThe purpose of this study is to discover the impact of work–life balance on the intention to pursue accounting careers through accounting career image.Design/methodology/approachThe study managed to collect 693 closed questionnaires, using the five-point Likert Scale, from accounting students in several universities in Java, Sulawesi and Kalimantan, as the three most densely populated islands in Indonesia. The research model is analysed using partial least square method as a part of structural equation modelling.FindingsThere are positive and significant influences between work–life balance and the intention to pursue accounting career when supported by accounting career image. The positive perception of accounting career image motivates accounting students to pursue accounting careers. Accounting students argue that attaining a balance between work and personal life can improve positive perceptions of accounting careers, which drive them to pursue a career in accounting. Work–life balance is an essential factor due to the fact that it can, directly and indirectly, affect the intention to pursue accounting careers. In addition, positive image of accounting profession is found to be able to strengthen the positive influence of the work–life balance to pursue accounting careers.Research limitations/implicationsFurther studies can continue along the line of this study as the intention to choose an accounting career can change from time to time. In addition, the generational difference may create a discrepancy in perception and orientation in choosing accounting careers. Therefore, future studies should consider a broader scope and more updated objects.Practical implicationsThe findings suggest that working experience is an essential part for accounting students in choosing accounting careers, and so higher education institutions need to consider including field work-practice in their curriculums. Companies are also expected to prioritise work–life balance since it will motivate accounting students to choose an accounting career.Originality/valueThis study investigates the link between work–life balance and decisions to pursue accounting careers through accounting students' perceptions in Indonesia. This study combines the influences of work–life balance and accounting career image on the intention to pursue accounting careers in one model, in which accounting career image is the mediating variable in the indirect link of work–life balance.

In the past few decades, backpacking tourism has become more popular not only among young travelers but also among adults and elderly. Taking the trend into account, this study aims to investigate the variance of consideration of international backpackers across generational cohorts and origin countries when they backpack to Indonesia. In this study, travel perceived risk was analyzed as a covariate variable. In addition, the study had surveyed 156 international backpackers who have never traveled to Indonesia. This study employed descriptive statistics analysis, ANOVA, linear regression, and MANCOVA tests to examine the primary data. The results reveal a significant difference between baby boomers and generation Y backpackers during the pre-trip phase, especially in evaluating alternatives. In addition, the study also found a significant difference between Asian and non-Asian backpackers during the pre-travel phase, especially during the travel necessity introduction. Further study also reveals that travel perceived risk negatively influenced backpackers' consideration when deciding to visit Indonesia.

The research was inspired by accounting students’ failure to put their knowledge in line with their career choice in the accounting field, which in turn became a concern to higher education providers and accountant associations to be solved. The research aimed to discover accounting students’ intention to be an accountant in accounting education in Indonesia. Data were gathered through a survey with questionnaires involving accounting undergraduate students of both universities and colleges of private and govern as of vocational education in Indonesia. The 311 collected questionnaires were analyzed using Partial Least Square (PLS). The research proves that the learning environment is the main factor influencing students’ intention to pursue their careers in the accounting field. The learning environment as an external factor can alter either perception or perspective of accounting students concerning the accounting profession, affecting students’ intention to pursue a career in the accounting field. Another finding of the research is that perception of students’ beliefs built through interaction and experience of the learning environment elements can affect their satisfaction and intention to pursue a career in the accounting field.

Previous research examining the influence of country-of-origin image on purchase intention have indicated inconsistent results.China, as the largest global business players in the world have secured a lot of its brands as the world's market leaders.This research aims to examine how China, as the country of origin of Huawei smartphone, has been perceived by the Indonesian consumers.This study also aims to examine whether its country-of-origin image could influence Huawei's perceived quality, brand image, which in turn, affecting consumers' intention to purchase the product.Online survey was completed to 226 respondents using purposive sampling technique.The collected primary data was analysed using PLS-SEM technique.The findings of the study showed that, directly, country-of-origin image variable had no significant effect on purchase intention.In other words, country-of-origin image alone was not strong enough to stimulate consumers to buy the smartphone product.Research result also revealed that the role of brand image was stronger that perceived quality in mediating the effect of country of origin image on purchase intention.In fact, brand image, appeared as the significant mediating variable of how country of origin image influenced purchase intention.

Empowerment of technology and the use of digital media that are currently practiced through appropriate marketing strategies and tactics will be able to make businesses survive in the midst of the Covid-19 pandemic. Viral marketing strategy is a low-cost effective marketing strategy for mass targeting. Powerful viral promotions can reach thousands of consumers, can inspire them to buy certain branded products, and create a competitive advantage for businesses. This study takes the Tanggulangin leather craft SMEs as one of the centers of the leather industry in Indonesia, with the research variables being viral marketing message strategies, consumer attitudes towards viral marketing, competitiveness ability, and business performance. The study was conducted on 235 respondents who met the requirements of the research provisions. Data analysis using SmartPLS 3. The results obtained are that viral marketing massage has a direct positive effect on consumer attitudes towards viral marketing, competitiveness, and business performance. Consumer attitudes towards viral marketing have a direct positive effect on competitiveness and business performance. In addition, consumer attitudes towards viral marketing partially mediate the relationship between viral marketing messages and competitiveness, and competitive ability partially mediates the relationship between consumer attitudes towards viral marketing and business performance.

Purpose This research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge. Design/methodology/approach The online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique. Findings The results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career. Research limitations/implications Different generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object. Practical implications Findings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment. Originality/value This research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.

The objective of this research is to discover the influence of Corporate Social Responsibility (CSR) towards Competitive Advantage using the Employee Commitment and Customer Satisfaction variables on the manufacturing companies listed in Surabaya. The sample population is 206 manufacturing companies in Surabaya that have already done CSR from the East Java BPS data. The samples are manufacturing companies selected via non-probability and the respondents are the owners or staff with the competency to represent the companies who are willing to fill the online or offline questionnaires. The researcher gathers the primary data from the 67 companies that answered the questionnaires then processes it with the SPSS and PLS software. The research result confirms that employee commitment acts as an intervening variable that can strengthen the relationship between CSR and competitive advantage.

There has been an increased intensity in the use of the website as a strategic means for marketing a destination.Out of all local tourism government's official websites, The Bali Bible (www.thebalibible.com),managed by Bali Tourism Board (BTB), is observed to be the most comprehensive tourism website which allows tourists to explore Bali before the visit.The website facilitates tourists to purchase the tourism-related products and services offered such as accommodation, local transportation rent, and tickets of tourist attractions in Bali.This study aimed to examine the effect of website quality of the Bali Tourism Board on purchase intention with travel perceived risk as a moderating variable.The survey was completed to 239 respondents who had ever surfed on the Bali Tourism Board website.The result of the study revealed that website quality could significantly enhance the intention to purchase directly on the website.While travel perceived risk had a direct influence on purchase intention, it appeared not to be a significant moderating variable that contributes to the effect of website quality on the intention to purchase on the website.Through these results, recommendations are offered to relevant destination stakeholders to improve the website management.

Penggunaan website untuk memasarkan produk pariwisata dikembangkan untuk kalangan usaha swasta maupun pemerintah. Website Bali Tourism Board merupakan salah satu website pemerintah provinsi Bali yang menawarkan berbagai produk wisata destinasi Bali. Untuk mengevaluasi efektivitas website ini, diperlukan penelitian ilmiah secara berkelanjutan terkait komunikasi pemasaran destinasi wisata Bali. Salah satu pengukuran yang dapat membantu mengevaluasi kualitas layanan website adalah melalui evaluasi terhadap peran dimensi webqual, usability, information quality dan interaction quality, sehingga dapat diketahui pengaruhnya terhadap web revisit intention dan purchase intention produk wisata Bali. Penelitian dilakukan melalui survey secara online terhadap 239 responden dengan menggunakan google form. Hasil penelitian menunjukan bahwa usability dapat berpengaruh langsung terhadap web revisit intention dan purchase intention, sedangkan information quality dan interaction quality tidak berpengaruh langsung terhadap purchase intention tetapi melalui web revisit intention, dan ditemukan bahwa revisit intention merupakan mediasi sempurna untuk pengaruh information quality dan interaction quality terhadap purchase intention, tetapi merupakan mediasi parsial pada pengaruh usability terhadap purchase intention.