This research aims to find out the significant difference between added value on sustainable competitive advantage and unsustainable competitive advantage of Islamic banks in Indonesia. The population in this study is Islamic banking units in Indonesia, the sampling technique used purposive sampling and the data is used from annual financial reports from 2015 to 2019. The results of this research support the resource-based theory that companies that can maintain their competitive advantage have added value and can also manage their strategic assets in the form of VRIN (Valuable, Rare, Inimitable, non-substitutable) more efficiently. The results also indicate that companies that can maintain competitive advantage are those that can provide added value for the stakeholders. The test results support the RBT hypothesis, as evidenced by the finding that it is possible to use VRIN assets to offer added value for stakeholders.

This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.

This paper characterizes the routing problems arising in distribution of rice-for-the-poor in a district and presents a generic mathematical formulation of vehicle routing problems (VRP) for solving the problems. The proposed generic model, framed as a mixed integer linear programming, is formulated in such a way to encompass three distinct features; namely multiple depots (MD) establishment, multiple trips (MT) transportation, and split delivery (SD) mechanism. This model is implemented for a real-world problem of rice-for-the-poor distribution in the Ponorogo district of Indonesia, involved for deliveries among 3 depots—8, 17, and 23 villages depended on the distribution period—using a fleet of 5 vehicles of homogeneous capacity. Three types of distribution model are identified as MD-MT-VRP, MD-VRP-SD and MD-MT-VRP-SD.

The advancement of digital technology encourages the growth of MSMEs transacting online. However, the phenomenon shows that the Indonesian tax ratio declines because the tax compliance increase rate does not accompany the potential tax base growth. This study analyzed the determining factors of tax compliance: tax knowledge, tax sanctions, peer influence, and the quality of tax authority services moderated by risk preferences. Because of the data analysis, it was discovered that only tax knowledge had a clear impact and risk preferences had no significant influence on the factors that influenced MSME tax compliance in digital transactions. Limited information circulating citizens about MSME-specific policies in digital commerce and rules that have not been communicated in online marketplaces are the main tasks for tax authorities in Indonesia. This study proposes a model of MSME's tax compliance in a digital transaction.

Information systems are essential resources for business organizations. Besides, user information satisfaction will have an impact on service quality. This research used a Myerscough study, which combined user information satisfaction and SERVQUAL instruments, which was to measure the quality of information system services and investigated the correlation between the quality of information system service and user satisfaction. The survey was conducted on traditional Batik and textile artisans in Central Java, Indonesia. The results of this research reported a model that is slightly in accordance with previous studies. The only variable, which influenced the quality of information system services through SERVQUAL was empathy. However, information system user satisfaction was proven to be affected by the quality of information system services. This study also recommends further research on better instruments for assessing the quality of information system services.

This research focuses on the consumer cyborg's engagement with social media, online shopping, and tourism activities. The objective is to explore the effect of narcissism, social media addiction, and self-esteem on online shopping and tourism addiction. The survey involved 221 participants chosen through the convenient sampling method. The data was processed using exploratory and confirmatory factor analysis and structural equation models. The findings of this study indicate that narcissism significantly influences social media addiction and self-esteem. Besides, social media addiction has a considerable effect on self-esteem. In addition, self-esteem significantly impacts both online shopping addiction and tourism addiction. These findings provide new insights into cyborg marketing and consumer addiction theory.

The study investigates the impact of product quality and social media marketing on brand loyalty through customer satisfaction in the context of Japanese restaurants in Jakarta. Utilizing primary data from 203 respondents who frequented these restaurants, collected via questionnaires employing purposive sampling, the research employs partial least squares (PLS) analysis through SmartPLS 3.3.3 software. Results indicate direct positive relationships among variables. However, no direct positive relationship was found between product quality or social media marketing and brand loyalty. Instead, both product quality and social media marketing indirectly influence brand loyalty through customer satisfaction. The study highlights direct positive associations between product quality and customer satisfaction, social media marketing and customer satisfaction, and customer satisfaction and brand loyalty. Nevertheless, no direct positive link was found between product quality or social media marketing and brand loyalty. The indirect effects reveal that product quality affects brand loyalty through customer satisfaction and social media marketing influences brand loyalty through customer satisfaction as well. These findings underscore the significance of customer satisfaction as a mediator in the relationship between product quality, social media marketing, and brand loyalty in the hospitality industry.

This research aimed to analyze the relationship between electronic human resources (e-HRM) and sustainable competitive advantage, organizational agility and sustainable competitive advantage, and sustainable innovation and sustainable competitive advantage in the manufacturing industry in Indonesia using a quantitative approach. The population of this research was managers of manufacturing companies in Indonesia. A total of 800 online questionnaires were sent using a simple random sampling method and 540 valid questionnaires were received. The questionnaire contains statement items using a Likert scale from 1 to 7. To measure the structural model and to test research hypotheses, the research used the PLS-SEM method with WarPLS 7.0 software. The stages of data analysis in this research were reliability and validity tests, significance tests and hypothesis testing. This research concludes that e-HRM had a positive and significant relationship with sustainable competitive advantage, Organizational Agility had a positive and significant relationship with sustainable competitive advantage and sustainable innovation has a positive and significant relationship with sustainable competitive advantage. The research emphasizes that e-HRM practices encourage sustainable innovation and organizational agility to achieve competitive advantage. The study also provides a more comprehensive understanding that e-HRM practices contribute to sustainable competitive advantage by driving continuous innovation and strengthening organizational agility. The research emphasizes the importance of utilizing digital technology for human resource management (HRM) processes, organizations must implement digital transformation by adopting e-HRM practices to increase manufacturing efficiency and effectiveness thereby increasing performance and competitiveness. This research encourages companies to increase continuous innovation to increase sustainable competitiveness.

This study investigates the effect of marketing via Instagram on Generation Z’s preference for gyms in Jordan, so it would be helpful for marketers of gyms to be aware of using Instagram to attract Generation Z as their potential customers. Moreover, a sample questionnaire was carried out with 138 respondents, which were mostly female respondents (74%) and male respondents (26%). Additionally, 51% of the total number of respondents were 21-24 years old. Therefore, the data was analyzed by applying various statistical techniques such as Cronbach’s alpha for testing the reliability of the data, and multiple regression using SPSS version 22 for examining the hypotheses. Likewise, the results showed that Instagram and these variables (entertainment, interaction, trendiness, and customization) have an effect on customers' brand choice, but trendiness did not have a significant effect on the consumer's brand choice, but after testing the effect of the brand image, it became clear that it has significant effect, and therefore it was concluded that brand image has an important effect on customer’s brand choice.

The goal of this study is to find and analyze the factors that affect teachers' digital competence, consisting of teacher personal characteristics (gender, age, experience, vocational teachers, and attitudes towards technology) and school context (school status, school accreditation, school leadership support, and curriculum support). The research method uses a quantitative approach with a causal design. The study included a total of 444 teachers from vocational high schools (SMK) located in western Indonesia. The characteristics of teachers that influence digital competence are attitudes towards technology and vocational teachers, and this means that teachers who teach vocational subjects have better digital competence than teachers who teach general basic subjects and local content. Curriculum support has a significant impact on vocational school instructors' digital competency. Improved curricular support enhances teachers' digital competence through effective lesson design, execution of teaching and learning activities, and utilization of digital-based practical resources. Meanwhile, age, gender, and school status are not determinants of teacher digital competence. The findings of this investigation recommend that the government, especially the Ministry of Education and the director general of vocational education, include teacher digital competence in evaluating teacher performance and become a consideration for school principals and related offices to improve technology facilities and improve the digital literacy of vocational teachers. This study distinguishes itself from previous research by investigating the determinants that impact teachers’ digital proficiency in vocational education. It specifically considers the influence of school status and vocational school accreditation, taking into account the unique combination of school-based and work-based education with diverse teaching approaches.