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Growing Science » Decision Science Letters

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Sort articles by: 📖 Volume | 📅 Date | ⭐ Most Rates | 👁️ Most Views | 🚀 Rising Stars | 🔗 Citations (Scopus) | 🔥 Hot Papers
1.

Unemployment, human capital, and environmental degradation: A spatial analysis of the environmental Phillips curve in Indonesia Pages 949-970 PDF Download PDF

Authors: Fivien Muslihatinningsih, Sebasatiana Viphindrartin, Regina Niken Wilantari, Edy Santoso, Okyviandi Putra Erlangga

doi 10.5267/j.dsl.2026.9.001

🔑 Keywords: Environmental degradation, EPC, Unemployment, Human development, Regional income

Abstract:
The Environmental Phillips Curve (EPC) is understood as an effort to highlight the relationship between environmental quality and unemployment. research testing the relationship variations in the spatial influence of unemployment, regional income, human development, electricity consumption, population growth and pandemic-year dummy on environmental degradation in Indonesia within the EPC concept framework. This study uses the Geographically Weighted Panel Regression method. The GWPR method is used to show variations in the influence between independent and dependent variables across the characteristics of each province in Indonesia. GWPR test results, the variables of unemployment, human development, and electricity consumption can reduce environmental degradation in Indonesia, with varying levels of significance across provinces. Regional income and population growth increases environmental degradation in Indonesia. This indicates that the EPC concept has been proven in Indonesia but varies by province, depending on each province's economic structure. The findings of this study are that the EPC is proven in regions whose economies rely on the extractive sector, mining, manufacturing industry, transportation, and tourism. These findings imply that employment and environmental policies should be tailored to regional economic structures, promoting green employment in extractive regions and accelerating low-carbon industrial transformation in manufacturing- and service-based provinces.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 10

 
2.

The moderating role of transformational leadership in the work environment–work motivation relationship: Evidence from full-time trade union officials in Vietnam Pages 971-984 PDF Download PDF

Authors: Phung The Hung, Dang Thi Hong Diep, Hoang Thi Thu Thuy, Tran Thi Diep Tuyen, Duong Thi Thu Thuy

doi 10.5267/j.dsl.2026.8.012

🔑 Keywords: Transformational leadership, Work environment, Work motivation, Trade union officials, Human resource management, Emerging economy

Abstract:
This study examines the relationships among work environment, transformational leadership, and work motivation among full-time trade union officials in Ho Chi Minh City, while also testing the moderating role of transformational leadership in the relationship between work environment and work motivation. Drawing on Social Exchange Theory, Transformational Leadership Theory, and the Job Demands–Resources model, the study develops and tests a model comprising three relationships: the effect of work environment on work motivation, the direct effect of transformational leadership on work motivation, and the interaction effect between work environment and transformational leadership. Data were collected through a survey of 350 full-time trade union officials affiliated with the Ho Chi Minh City Federation of Labor and analyzed using structural equation modeling. The results show that the work environment has a positive effect on work motivation (β = 0.35; p < 0.001), while transformational leadership also has a positive and statistically significant effect on work motivation (β = 0.29; p < 0.001). Notably, the interaction between work environment and transformational leadership is statistically significant (β = 0.15; p = 0.003), indicating that transformational leadership strengthens the positive effect of the work environment on work motivation. The findings highlight that enhancing the motivation of trade union officials depends not only on improving the work environment but also on developing transformational leadership capabilities that enable organizational resources to be used more effectively. The study adds empirical evidence on the role of transformational leadership in linking work-environment resources to employee motivation within trade union organizations in an emerging economy.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 13

 
3.

Use of ChatGPT and self-regulated learning in university students: An explanatory-predictive model using PLS-SEM Pages 985-994 PDF Download PDF

Authors: Roberto Lider Churampi-Cangalaya, Carlos Alberto Suarez Reynoso, Ubaldo Victor Pinto Aquino, Juan Carlos Cárdenas Valverde, Irina Giovanna Flores Poma, Luis Alberto Poma-Lagos, Victor Oscar Moyano Mustto, Teddy Johnnie Salas Matos

doi 10.5267/j.dsl.2026.8.011

🔑 Keywords: ChatGPT, Generative artificial intelligence, Self-regulated learning, Higher education, PLS-SEM

Abstract:
The study aimed to analyze the relationship and predictive capacity of ChatGPT use with respect to self-regulated learning skills in university students, considering frequency of use, quality of use, and strategic academic use. It was conducted using a basic quantitative approach with an explanatory-predictive scope and a non-experimental, cross-sectional design. A total of 335 university students, representing the accessible population, participated through a population census. A Likert-scale questionnaire was administered, and the data were analyzed using partial least squares structural equation modeling (PLS -SEM) with SmartPLS 4.0. The results showed adequate levels of reliability and validity for the measurement model, with factor loadings between 0.791 and 0.902, composite reliability between 0.903 and 0.941, and AVE values between 0.700 and 0.742. The structural model showed positive and statistically significant relationships between frequency of use (β = 0.184; p < 0.001), quality of use (β = 0.327; p < 0.001), and strategic academic use (β = 0.421; p < 0.001) with self-regulated learning competencies. The model explained 61.8% of the variance (R² = 0.618) and demonstrated predictive relevance (Q² = 0.406). It is concluded that strategic academic use has the strongest association and predictive capacity, followed by quality and frequency of use.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 12

 
4.

An explainable AI framework for multimodal student performance prediction and institutional decision support at PSAU Pages 995-1012 PDF Download PDF

Authors: Gihan M. Ali

doi 10.5267/j.dsl.2026.8.010

🔑 Keywords: Explainable Artificial Intelligence (XAI), Student Performance Prediction, CatBoost, Optuna, SHAP, Educational Data Mining, Learning Analytics, Multimodal Educational Data, Prince Sattam bin Abdulaziz University (PSAU), Institutional Decision Support at P

Abstract:
Improving student success and supporting evidence-based decision-making in higher education depend on early detection of academically at-risk students. An Explainable Artificial Intelligence (XAI) framework is proposed in this paper for multimodal student performance prediction to support institutional decision-making at Prince Sattam bin Abdulaziz University (PSAU). The framework was developed and evaluated using a publicly available educational dataset collected from a higher education institution, integrating data from the Student Information System (SIS), Moodle Learning Management System (LMS), and the eDify mobile learning application. The proposed framework combines comprehensive data preprocessing, Mutual Information-based feature selection, Optuna-based hyperparameter optimization, and an optimized CatBoost classifier. Using repeated stratified 5-fold cross-validation, the model's performance was assessed and compared with statistical learning methods, conventional machine learning algorithms, homogeneous ensemble methods, and heterogeneous ensemble approaches. The proposed model demonstrated superior predictive efficacy, attaining an Accuracy of 92.0%, Precision of 92.7%, Recall of 97.9%, F1-score of 95.2%, ROC-AUC of 0.913, PR-AUC of 0.974, Balanced Accuracy of 0.824, and Matthews Correlation Coefficient of 0.726, significantly exceeding all rival models according to the Wilcoxon signed-rank test (p < 0.001). Mutual Information feature selection further improved predictive performance while reducing model complexity. Explainability was achieved through CatBoost feature importance and SHAP analyses, which consistently identified assessment outcomes and online learning engagement variables as the most influential predictors. The proposed framework provides a transferable blueprint for implementing explainable early-warning systems at Prince Sattam bin Abdulaziz University and other higher education institutions to support timely interventions, personalized learning support, and evidence-based institutional decision-making.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 12

 
5.

Tourism expansion and regional economic development in Saudi Arabia: An empirical analysis of the subnational tourism–development nexus under Vision 2030 Pages 1013-1026 PDF Download PDF

Authors: Nadia Bushra Mohammed Ali

doi 10.5267/j.dsl.2026.8.009

🔑 Keywords: Tourism expansion, Regional economic development, Panel ARDL, Saudi Arabia, Vision 2030, Human capital, Infrastructure, Moderation analysis

Abstract:
This study examines the relationship between tourism expansion and regional economic development across the thirteen administrative regions of Saudi Arabia over the period 2014–2024, a decade that spans the launch of Vision 2030 and the structural reorientation of the Kingdom away from hydrocarbon dependence. Drawing on export-base theory, endogenous growth theory, and the tourism-led growth hypothesis, a balanced panel is analyzed using a panel autoregressive distributed lag (ARDL) error-correction framework complemented by fixed-effects estimators with Driscoll–Kraay standard errors. Tourism expansion is proxied by tourism receipts, tourist arrivals, hotel capacity, and tourism employment share, while regional economic development is captured by regional gross domestic product per capita and regional employment growth. Infrastructure quality and human capital are specified as moderating conditions, and foreign direct investment, government capital expenditure, inflation, population size, and trade openness enter as controls. Panel unit-root tests confirm that the series are integrated of order one, and residual-based cointegration tests establish a stable long-run equilibrium. The results indicate that tourism expansion exerts a positive and statistically significant effect on regional economic development in both the short run and the long run, that the effect is amplified where infrastructure quality and human capital endowments are stronger, and that the estimated relationships are robust to alternative dependent variables, alternative tourism proxies, two-way fixed effects, and cross-sectionally consistent standard errors. The error-correction term is negative and significant, implying rapid adjustment toward equilibrium after short-run shocks. The findings furnish evidence-based guidance for the spatially balanced diversification agenda embedded in Vision 2030 and underscore the complementarity between tourism promotion and investment in enabling infrastructure and skills.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 10

 
6.

How does digital transformation improve firm performance? The moderating role of ESG performance and the mediating role of innovation capability in Saudi Arabia (2020-2025) Pages 1027-1038 PDF Download PDF

Authors: Hiba Awad Alla Ali Hussin

doi 10.5267/j.dsl.2026.8.008

🔑 Keywords: Digital transformation, Innovation capability, ESG performance, Firm performance, System GMM, Saudi Arabia, Vision 2030

Abstract:
This study aims to examine how digital transformation (DT) improves the performance of Saudi listed firms, whether innovation capability (IC) mediates this relationship, and whether environmental, social and governance (ESG) performance moderates it, within the context of Saudi Vision 2030. Drawing on the resource-based view, dynamic capabilities theory and stakeholder theory, the study analyses a balanced panel of 120 non-financial firms listed on the Saudi Exchange (Tadawul) over 2020–2025. The two-step system generalised method of moments (GMM) estimator is applied to address endogeneity, dynamic persistence and unobserved heterogeneity. Mediation is assessed through the Sobel test and bootstrapped indirect effects, and moderation through interaction terms. DT exerts a positive and significant effect on firm performance. IC fully mediates the DT–performance relationship, confirming that DT enhances performance by strengthening a firm’s capacity to innovate. ESG performance positively moderates the DT–performance relationship, with the strengthening effect most pronounced for the market-based performance measure (Tobin’s Q). Results are robust to an alternative performance proxy, alternative estimators and endogeneity checks. The index-based measurement of DT and IC, although validated against annual-report content, may not capture every dimension of digitalisation. The single-country focus enhances contextual depth but may limit generalisability to other Gulf Cooperation Council economies. Managers should treat DT not as an end in itself but as an enabler of innovation capability, and should pair digital investment with credible ESG commitments to convert digital resources into superior and sustainable performance. The study provides among the first firm-level panel evidence, from an emerging oil-driven economy pursuing Vision 2030, of a mediated-moderation mechanism linking DT, IC, ESG and performance.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 12

 
7.

The role of internal auditors in corporate social responsibility disclosure and its effect on financial performance: Evidence from Saudi financial institutions Pages 1039-1052 PDF Download PDF

Authors: Hour Al-Mubarak, Hussein Elnafabi

doi 10.5267/j.dsl.2026.8.007

🔑 Keywords: Corporate social responsibility disclosure, Internal auditor, Financial performance, Return on assets, Return on equity, Saudi Arabia

Abstract:
This study investigates the contribution of internal auditors to the enhancement of corporate social responsibility (CSR) disclosures along with the subsequent impact on the financial performance of firms that are listed on the Saudi Exchange (Tadawul). In the wake of government reforms set forth in Saudi Vision 2030, the study integrates CSR disclosures, audit effectiveness, and financial performance as interdependent constructs. Its findings are based on data that came from survey answers that were provided by 103 internal auditors and financial specialists (with an 81.1% response rate) as well as documentary evidence obtained from 45 firms on the Tadawul that were analyzed for the period 2021–2023 in order to create an index of CSR disclosure and calculate return on assets (ROA) and return on equity (ROE). The statistical analyses relied on partial least squares structural equation modeling (PLS-SEM) and fixed-effects panel regressions. The results demonstrate a negative correlation between CSR disclosure and financial performance for the entire sample, while the internal auditor construct does not show any significant direct influence. However, the study conducted a further analysis of the data based on company size that showed an important discrepancy: among the large companies there is a significant positive correlation between CSR disclosures and audit effectiveness in relation to ROA and ROE, while the overall correlation is negative. This conclusion allows for drawing the observation that the effects of CSR disclosure are shaped by company size and the specific pressures imposed by the post-COVID-19 recovery.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 12

 
8.

Determinants of fintech adoption behavior: The roles of financial access, perceived benefit, and trust Pages 1053-1060 PDF Download PDF

Authors: Abdulrahman Mohammed Alhogail

doi 10.5267/j.dsl.2026.8.006

🔑 Keywords: Fintech, Behavior, Trust, Perceived benefits, Finance

Abstract:
The purpose of the study is to examine the determinants of Fintech adoption behavior. Specifically, it examines the mediating role of trust and perceived benefits between financial access and Fintech adoption behavior. A quantitative study was employed and survey data were collected from 487 respondents from Saudi Arabia who have earlier experience with online financial transactions. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that financial access has a positive and significant direct influence on trust in Fintech and perceived benefits. Additionally, trust in Fintech and perceived benefits also showed a positive and significant direct influence on Fintech adoption behavior. Furthermore, trust in Fintech and perceived benefits act as mediators between financial access and Fintech adoption behavior. The findings indicate that Fintech adoption relies on infrastructural factors, where access to finance is based on trust and usefulness. Thus, it is necessary to deploy convenient financial systems for end-users to enhance digital financial inclusion in Saudi Arabia in line with national Vision 2030.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 13

 
9.

A PLS-SEM decision model of repeat patronage among generation Z: Retail environment quality, experiential strategy, and memorable experience Pages 1061-1072 PDF Download PDF

Authors: Ida Bagus Raka Suardana, Made Setini, Ahmad Soleh, Milla Permata Sunny, Made Setena, Luh Kadek Budi Martini

doi 10.5267/j.dsl.2026.8.005

🔑 Keywords: Decision science, Retail resource allocation, Generation Z, Memorable retail experience, PLS-SEM, Repeat patronage

Abstract:
This study develops a decision-oriented model of repeat patronage among Generation Z visitors to shopping malls in Bali by examining how two controllable managerial inputs, retail environment quality and experiential retail strategy, influence future patronage choice directly and indirectly through memorable retail experience. Survey data were obtained from 210 respondents aged 17–27 years who had visited a mall in Bali during the previous three months. The model was estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5,000 bootstrap subsamples. Retail environment quality significantly increased repeat patronage intention (β = 0.312) and memorable retail experience (β = 0.398), while experiential retail strategy significantly increased repeat patronage intention (β = 0.289) and memorable retail experience (β = 0.421). Memorable retail experience was the strongest proximal predictor of repeat patronage intention (β = 0.356) and significantly mediated both strategic pathways. The model explained 71.4% of the variance in repeat patronage intention. The comparative effects indicate that environmental quality and experiential strategy function as complementary decision levers, while memory formation provides the internal mechanism through which both levers strengthen future patronage choice. The findings offer a practical decision architecture for balancing baseline environmental quality, experiential differentiation, and memory-forming engagement under limited managerial resources.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 13

 
10.

Integrating national culture, internal control systems and transparency to prevent fraud: The moderating effect of e-procurement in the public sector Pages 1073-1086 PDF Download PDF

Authors: Zulkarnain Zulkarnain, Iskandar Muda, Khaira Amalia Fachrudin, Fadli Fadli

doi 10.5267/j.dsl.2026.8.004

🔑 Keywords: National Culture, Internal Control System, Transparency, Fraud Prevention, Public procurement, Transparency, E-procurement, Good governance

Abstract:
This study aims to analyze the influence of national culture, internal control systems, transparency, and e-procurement on fraud prevention in public procurement within the Regional Government of Riau Province, Indonesia. The study also examines the moderating role of e-procurement in strengthening the relationship between organizational factors and fraud prevention. This study uses a mixed methods approach. The quantitative phase involved distributing structured questionnaires to 487 respondents consisting of Budget Users, Commitment Making Officers, Technical Implementation Officers, and members of the Procurement Service Unit. Data were analyzed using SmartPLS 4 to examine the structural relationships and moderating role of e-procurement. The qualitative phase was conducted through semi-structured interviews to triangulate the quantitative results. This study provides deeper insight into the influence of national culture, internal control systems, and transparency on fraud prevention with e-procurement as a moderating variable. The results show that national culture, internal control systems, and transparency have a positive and significant effect on fraud prevention. However, e-procurement and its moderating effects on those relationships are not significant. Triangulated responses confirm that integrity, internal oversight, and transparency are more effective deterrents than technology-based controls. This study is limited to the context of a regional government and may not capture variations across different administrative levels or cultural environments. Future research could integrate behavioral or qualitative perspectives to explore how technological adoption interacts with ethical culture. The findings suggest that strengthening internal culture, ethical integrity, and control systems is more crucial than relying solely on technological instruments such as e-procurement. Continuous evaluation, digital literacy improvement, and human integrity development are essential for effective fraud prevention. This research contributes to the literature by integrating cultural, institutional, and technological perspectives in fraud prevention, highlighting that internal organizational integrity and transparency remain the primary determinants of clean governance in public procurement.
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Journal: DSL | Year: 2026 | Volume: 15 | Issue: 4 | Views: 33

 
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