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.

This research aims to analyze the relationship between information system quality and user satisfaction, the relationship between perceived usefulness and user satisfaction and the relationship between user satisfaction and sustainable e-learning. The research method used in this research is associative research. The population in this study were all students who had undergone lectures using e-learning. In this study, the analytical model was used, namely Structural Equation Modeling (SEM) and the number of respondents was 456 high school students in Indonesia, who have undergone lectures using e-learning. The sampling technique used in this research is nonprobability sampling. The data collection method used was the questionnaire method and the instrument used to measure this research variable was a 5-point Likert scale. Data processing in this research uses SmartPLS software. The data analysis stage in this research is the outer model test including convergent validity, discriminant validity and composite reliability and inner model analysis, namely hypothesis testing. The results of the study indicate the quality of the information system has a positive effect on user satisfaction, Perceived Usefulness has a positive effect on user satisfaction and user satisfaction has a positive effect on sustainable e-learning. The implication is that every element at every level in formal educational institutions must pay serious attention to personal factors, including attention to student achievement expectations, relative excellence expected by students, student suitability with the e-learning system chosen in an institution's formal education, and the attitude of students who are willing to accept and continuously use e-learning. In this way, students will be consistent in using e-learning so that student achievement, which is the main goal of every school, can be achieved. The limitation of this research is that it does not provide prior understanding to respondents regarding the scope of the meaning of sustainable e-learning.

This research aims to analyze the relationship between digital transformation and school performance and the relationship between digital innovation and school performance. The research method is quantitative through surveys, research data was obtained by distributing online questionnaires to 489 high school teachers throughout Indonesia who were selected using a simple random method. Data analysis used covariance-based structural equation modelling (CB-SEM) with SmartPLS 4.0 software to analyze research data. The independent variables are digital transformation and digital innovation, and the dependent variable is school performance. The stages of data analysis are validity testing, reliability testing, model fit testing and significance testing of hypothesis testing. The results of this research are that digital transformation has a positive and significant relationship with performance. Moreover, digital innovation has a positive and significant relationship to performance. The findings of this research support and prove the results of previous research that digital transformation has a positive effect on organizational performance and innovation and confirms the direct influence of innovation on organizational performance. The contribution of this research is aimed at various literature related to the role of digital transformation and innovation on organizational performance. Meanwhile, for practical implications, digital transformation and innovation can improve organizational performance, especially in schools.

In the digital era that continues to develop, information technology has brought significant changes to various aspects of human life. One of the clearest impacts is in the field of education. In this era, learning is no longer limited to physical classrooms and textbooks, instead, electronic learning or e-learning has become a popular alternative for accessing knowledge and learning online. This research aims to analyze the relationship between e-learning variables and school performance, the relationship between digital transformation variables and school performance and the relationship between digital innovation and school performance. The study uses a quantitative method approach and data analysis using the Partial Least Square -Structural Equation Modeling (PLS-SEM) approach. Research data was obtained by distributing an online questionnaire form via social media platforms. The questionnaire was designed to contain statement items on a Likert scale from 1 to 7. The respondents for this research were 467 school principals in Indonesia who were determined using the sample determination method, namely simple random sampling. The stages of research data analysis are validity testing, reliability testing and hypothesis testing or significance testing. The independent variables in this research are e-learning, digital transformation and digital innovation, the dependent variable in this research is school performance. The results indicate that e-learning, digital transformation, and innovation had positive and significant effects on school performance.