Ahmad Fakhrorazi

This study aims to examine the role of moderating technological vigilance in industrial companies (Indonesia Stock Exchange) in Indonesia in supporting the relationship between Artificial Intelligence (expert systems, neural networks, genetic algorithms, intelligent agents) and Accounting Information Systems (AIS) efficiency. SmartPLS4 and the Statistical Package of Social Science filter and analyse data collected from number 127 financial managers, accounting managers, and financial facilities managed in industrial companies in Indonesia. Research conducted in industrial companies revealed that expert systems significantly improve accounting information systems and decision-making sustainability, and intelligent agents improve decision-making sustainability. Neural networks, genetic algorithms, and intelligent agents do not provide similar support. These findings guide industry practitioners in adopting effective technologies, inform developers to focus on relevant innovations and assist policymakers in creating supportive regulations. In addition, educational institutions can adjust their curricula to equip students with essential skills for the industry. Overall, the results emphasize the importance of leveraging advanced technologies in accounting to improve operational efficiency and sustainability in the industrial environment.

This research studies the impact of Corporate Social Responsibility (CSR), environment performance, and good governance on financial performance, as measured by Return on Assets (ROA) as well as Price to Book Value (PBV), with managerial strategy as the moderator. Applying SEM-PLS to the dataset from quoted companies in Indonesia and Malaysia (2020–2024), we find that all three ESG parameters significantly contribute to both ROA as well as PBV. Managerial strategy, as represented by employee training, however, is found to not significantly moderate CSR or environment performance to financial performance. Only the effect of good governance is moderately influenced by managerial strategy. This identifies a new finding that internal strategy may selectively work according to the ESG parameter. Theoretically, the research contributes to Stakeholder Theory, Legitimacy Theory, as well as the Resource-Based View by applying human capital as a strategic resource. Practically, applying the study identifies that enhancing the quality of governance as well as employee abilities is important to advance ESG performance as well as long-term value in emerging economies.

The adoption of mobile-based payments, particularly mobile wallets, increased significantly during the pandemic, especially in cash-reliant low-income economies. In the post-pandemic era, customers have greater flexibility in choosing their preferred payment methods, making customer retention vital for businesses. Therefore, it is essential to identify the factors influencing customer loyalty to mobile wallet apps. This study, conducted in Pakistan, seeks to identify the factors influencing customer loyalty toward mobile wallet apps in the post-COVID-19 era. Using data from 298 customers, the study uses Smart PLS to examine the relationships within the proposed model. The outcomes revealed that perceived usefulness (β = 0.201, p = 0.000), perceived ease of use (β = 0.177, p = 0.000), information quality (β = –0.094, p = 0.001), user satisfaction (β = 0.367, p = 0.000), hedonic motivations (β = 0.168, p = 0.000), and customer involvement (β = 0.141, p = 0.000) are the primary factors that determine whether or not a customer becomes loyal to mobile wallets. Moreover, customer involvement moderates the association between perceived ease of use (β = –0.146, p = 0.000), information quality (β = 0.125, p = 0.000), user satisfaction (β = 0.195, p = 0.000), hedonic motivations (β = –0.151, p = 0.000) and customer loyalty. In conclusion, perceived usefulness, perceived ease of use, user satisfaction, hedonic motivations, customer involvement and information quality are key determinants of customer loyalty in the new normal.

This research explores consumer behavior in e-shopping apps, specifically focusing on how the consumers use e-carts and why they abandon them. A model based on the Regulatory Focus Theory was developed to explain the predicted relationships. The study used a self-administered survey to gather 274 qualifying questionnaires from Pakistani online buyers. The partial least square structural equation modeling (PLS-SEM) technique was used to analyze the data. Empirical findings elaborate that the consumers’ self-suppression motivation to engage in e-shopping encourages e-cart use and decreases e-cart abandonment. Conversely, consumers’ self-expansion motivation increases e-cart abandonment. Also, visiting clearance pages increases cart abandonment. Moreover, when acting as a mediator it increases e-cart abandonment for both the self-suppression and self-expansion motivations. Furthermore, the moderating effects of product involvement were found to influence e-cart use rather than e-cart abandonment. Theoretical contributions and managerial implications for digital marketers are provided.

Objective: The purpose of this study is to conduct a relatively comprehensive literature review with leader voice-taking behavior as the core dimension in order to construct a logical quantitative research framework for studying organizational innovation in the hospitality industry. Theoretical Framework: The framework can be used to guide the optimization of management processes in Chinese hospitality industry, especially in response to corporate innovation problems caused by leaders who do not pay attention to the voices of their front-line employees (FLEs). Method: This study used a theoretical integration of a conventional review of literature textual research, drawing on persuasion theory, social information processing theory, and affective event theory to explain a model of leader voice-taking behavior. Results and Discussion: The findings of this paper more systematically integrates the logical relationships between the dimensions related to leader voice-taking behavior, including message factors (promotive voice, prohibitive voice, issue importance, voice directness), source factors (employee’s voice efficacy, value congruence, employee loyalty, employee expertise) and context factors (diversity, LMX) as predictable antecedents of leader voice-taking behavior. On the other hand, FOCC and affective factors (positive emotions, relational energy) are potentially mediating the relationship between leader discourse behavior and service innovation in FLEs. Research Implications: This study provides theoretical support for leadership-employee related behavioral theories, emphasizes the role of voice-taking behavior in corporate innovation, and is instructive for quantitative analysis of Chinese hospitality industry related to this type of research. Originality/Value: This study contributes to the literature review by leader voice-taking behavior. This is academically capable of guiding other related research and has a strong academic value.

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract The current COVID-19 pandemic has caused people

The study investigated the determinants of m-banking adoption among generation Y (Gen-Y) in Malaysia. The study underpinned the technology acceptance model as the main guideline or a blueprint for analyzing the research model. The study applied a survey research design and investigated structural equation modeling (SEM) under the partial least-square SEM (PLS-SEM) technique using SmartPLS 2.0. A total 358 m-banking users in Malaysia were exerted as respondents who were randomly selected and then investigated. The results of the analysis conducted with PLS-SEM reveal the existence of usage convenience, facilitating conditions, and personal innovation in information technology that has been remarkably influenced by the outlooks that have adopted m-banking in the country of Malaysia. In addition, the usage convenience that has been felt and facilitated by the conditions found can affect the appraised practicality of m-banking remarkably. Finally, the usage convenience of m-banking that is felt among Gen-Y in Malaysia is influenced by the remarkable activation of personal conditions and innovations exerted in information technology.