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Open Access   Original Article

1. You are entitled to access the full text of this document Ambidextrous leadership and turnover intention among new-generation knowledge employees in China: Dual mediation via commitment to change and trait-relevant work tendencies , Available Online, February, 2026
Xing Chen, Neeranat Kaewprasert Rakangthong, Hira Batool, He Xue and Caihong Sun Right click to download the paper PDF (416 K)

Abstract: Retaining new-generation knowledge employees is a strategic human capital challenge for firms operating under rapid technological change. Ambidextrous leadership, which flexibly combines transformational and transactional behaviors, may reduce turnover intention, yet its micro-level mechanisms remain insufficiently integrated in transitional economies. Drawing on commitment-to-change theory and trait activation logic, this study tests whether ambidextrous leadership lowers turnover intention directly and indirectly via (i) commitment to change (affective, continuance, and normative) and (ii) trait-relevant tendencies expressed at work indicated by Big Five trait measures. We surveyed 445 degree-holding employees (born in or after 1990) working in enterprises in Guangdong Province, China, and applied confirmatory factor analysis and structural equation modeling with 5000-resample bootstrapped indirect effects. Ambidextrous leadership was associated with lower turnover intention, with significant indirect effects through stronger commitment to change and more constructive trait-relevant work tendencies. These findings extend ambidextrous leadership research beyond innovation outcomes to a core HRM outcome and highlight actionable leadership practices that combine vision and support with role clarity, monitoring, and contingent reinforcement to stabilize a mobile knowledge workforce in China.


DOI: 10.5267/j.dsl.2026.2.006
Keywords: Ambidextrous leadership, Turnover intention, Commitment to change, Trait activation, Knowledge employees, China


Open Access   Original Article

2. You are entitled to access the full text of this document Digital financial inclusion through electronic invoicing: A path towards the formalization of msmes in the central region of peru through a multiple linear regression analysis , Available Online, February, 2026
Luis Angel Valeriano-Lucen, Katherine Nicolle Massi-Laura, Rosario Katherine Paredes-Alberto, Wilmar Salvador Chávarry-Becerra and Luis Ricardo Flores-Vilcapoma Right click to download the paper PDF (416 K)

Abstract: In Peru, micro and small enterprises (MSEs) form the backbone of the economy. However, the reality is that this sector is characterized by informality, especially in more remote areas. Faced with this reality and the advancement of digital transformation, various digital financial services now exist that effectively contribute to the inclusion of these MSEs within the financial system through the payment and receipt of transfers, the issuance of electronic receipts and invoices, and the payment of tax obligations. The main objective of this research is to analyze the effect of digital financial inclusion and the adoption of electronic invoicing on the level of formalization of MSEs in the Junín region. This research is quantitative, non-experimental, and cross-sectional, with an explanatory design. Multiple linear regression was used for statistical analysis, with a sample of 381 formally registered micro and small enterprises (MSEs) in the provinces of Huancayo, Tarma, Satipo, and Chanchamayo. Data was collected using a structured questionnaire and analyzed using standard econometric techniques The results obtained demonstrate that the adoption of electronic invoicing in SMEs has positive and significant effects on their level of formalization. It was also observed that the adoption of both tools generates a complementary effect greater than that of either tool alone. These results highlight the importance of integrating digital innovation policies, financial education, and tax simplification as a strategy to promote formalization. This research contributes new knowledge to previous studies on business formalization, as it is analyzed using multivariate evidence within a specific context and offers results that can be used to improve and strengthen formal businesses in areas with high levels of informality.


DOI: 10.5267/j.dsl.2026.2.005
Keywords: Formalization of MSMEs, Electronic invoicing, Digital financial inclusion, Digital financial tools


Open Access   Original Article

2. You are entitled to access the full text of this document Smart grid false data injection detection through federated learning with deep learning models , Available Online, February, 2026
Raseel Alshamasi and Dina M. Ibrahim Right click to download the paper PDF (416 K)

Abstract: The security of smart grids is seriously threatened by false data injection (FDI) attacks. Falsified data is maliciously injected into the grid's measurement and control systems as part of these attacks, which might seriously disrupt the power supply and jeopardize system integrity. In the context of smart grids, it is also imperative to address the issue of consumer privacy and the protection of their sensitive data. The main objective of this work is to provide a collaborative framework based on federated learning to detect various FDI dangers while protecting SG's resources and privacy. We have implemented several technologies that provide a good solution in order to accomplish this goal. Using a dataset designed to replicate attacks on the power system environment, we used federated learning to locally train models using the data stored on the sensors. The best model should then be chosen by comparing the outcomes. These outcomes demonstrate the potential of our framework, which has used mixed models to repel attacks, short-circuit faults, and maintain lines with a 98% accuracy rate during the federated learning phase.


DOI: 10.5267/j.dsl.2026.2.004
Keywords: Deep learning (DL), Smart grid, Federated learning, Security, Privacy, False Data Injection (FDI) attack


Open Access   Original Article

2. You are entitled to access the full text of this document Spatial inequality and policy pathways for an equitable blue economy in the Nusa Penida marine protected area, Bali , Available Online, February, 2026
I Kadek Donny Wishanesta, Ida Ayu Nyoman Saskara, Ida Bagus Putu Purbadharmaja, Ni Nyoman Reni Suasih Right click to download the paper PDF (416 K)

Abstract: This study aims to examine spatial disparities in tourism development within the marine conservation area of Nusa Penida, Bali. It further seeks to formulate an equitable blue economy policy pathway that integrates environmental conservation, spatial justice, and community participation through a stakeholder-driven framework. The research applies a spatial descriptive analysis to identify patterns of tourism infrastructure, service distribution, and accessibility across Nusa Penida’s western, central, and eastern regions. In addition, a policy evaluation using the MULTIPOL (Multi-Policy) method was conducted, involving expert-based Focus Group Discussions (FGDs). The MULTIPOL framework evaluated three policy scenarios using five criteria: ecological sustainability, social inclusion, spatial equity, economic feasibility, and institutional support. Findings reveal a strong spatial imbalance, with development and tourism investment highly concentrated in the western part of the island. This has led to environmental stress in overdeveloped areas and exclusion in underdeveloped regions. The preferred scenario, Equitable Blue Economy, highlights institutional strengthening, adaptive spatial zoning, and empowerment of local communities. This model aligns with local Balinese values such as Tri Hita Karana, reinforcing policy legitimacy and sustainability. Comparative insights from similar island contexts globally support the relevance of participatory and spatially integrated planning. Tourism development in marine conservation areas like Nusa Penida must not only pursue economic growth and environmental preservation but also ensure social equity and spatial justice. The integration of community values and participatory governance is essential to achieve a resilient and just blue economy model.


DOI: 10.5267/j.dsl.2026.2.003
Keywords: Sustainable tourism, Blue economy, Marine protected area (MPA), Multi-policy (MULTIPOL), Spatial justice


Open Access   Original Article

2. You are entitled to access the full text of this document An empirical study of consumer purchasing behavior in livestream commerce on Vietnamese e-commerce platforms , Available Online, February, 2026
Cam Thuy Dao Right click to download the paper PDF (416 K)

Abstract: This study investigates key livestreaming factors that affect consumers' willingness to pay, focusing on perceived usefulness and its components including personalization, streamer influence, interactivity, and number of views. The study also explores the moderating roles of trustworthy practices and promotional programs. A quantitative survey was conducted with 527 Vietnamese respondents who had prior experience with livestream shopping. Structural Equation Modeling (SEM) was employed to examine the relationships among the variables and to test the moderating effects of trustworthiness and promotional incentives. The results show that personalization, streamer influence, interactivity, and perceived usefulness significantly increase consumers’ willingness to pay. Furthermore, trustworthy practices and promotional programs positively moderate the relationship between perceived usefulness and willingness to pay. However, the number of livestream viewers was found to have no significant effect on perceived usefulness, suggesting that consumers are more influenced by content quality and engagement rather than social proof. These findings offer practical implications for e-commerce platforms, brands, and streamers. Stakeholders should prioritize building trust, enhancing real-time interaction, and delivering personalized content to drive purchase behavior.


DOI: 10.5267/j.dsl.2026.2.002
Keywords: Livestream shopping, Perceived usefulness, Willing to buy, Trustworthy, Promotional programs


Open Access   Original Article

2. You are entitled to access the full text of this document DEMATEL-based analysis of critical success factors for the development of Indonesia’s aircraft component supporting industry , Available Online, February, 2026
Nina Kartika, Nurhadi Siswanto, Iwan Vanany and Lukman Shalahuddin Right click to download the paper PDF (416 K)

Abstract: The development of Indonesia’s aircraft component supporting industry requires a systematic understanding of the factors that drive and inhibit industrial capability enhancement. This study identifies and analyzes 22 critical success factors (CSFs) using the Decision-Making Trial and Evaluation Laboratory method to uncover their causal structure and relative influence. Expert evaluations were obtained from government policymakers and practitioners within the aircraft component supporting industry, and these inputs were used to develop the direct-relation, normalized, and total influence matrices, enabling a comprehensive cause-effect analysis. The results reveal a clear hierarchical structure in which several factors, particularly research and technology, market conditions, performance capability, technological infrastructure and availability, safety, technological reliability, and management support, emerge as primary causal drivers within the ecosystem. These elements exert significant influence on downstream factors, such as industry-government coordination, customer support, measurable demand, team composition, team competency, and contractual aspects. The findings emphasize that strengthening technological infrastructure, regulatory facilitation, and internal managerial capability is essential for improving supplier readiness and integrating domestic firms into global aerospace value chains. This study contributes to the literature by demonstrating the applicability of DEMATEL in structuring industrial development priorities within emerging aerospace economies. Practically, the results offer policymakers and industry leaders a strategic foundation for directing investments, designing capability-building initiatives, and formulating long-term industrial development strategies.


DOI: 10.5267/j.dsl.2026.2.001
Keywords: Critical success factors, Aircraft Industry, DEMATEL, Causal Structure, Decision-making


Open Access   Original Article

2. You are entitled to access the full text of this document Dynamic pricing and advertising strategy for a perishable product with an expiration date under a price ceiling constraint , Available Online, January, 2026
Neda Tashakkor, Mehdi Heydari and Ahmad Makui Right click to download the paper PDF (416 K)

Abstract: This study develops a dynamic pricing and advertising model for perishable products under an admissible price ceiling, where prices may vary over time but cannot exceed a market-accepted upper bound, while dynamic discounts are allowed. The demand function jointly depends on the selling price, advertising-induced goodwill, and the remaining time until product expiration, a combination rarely addressed in prior research. The problem is formulated as a finite-horizon optimal control model, explicitly incorporating perishability and the price ceiling constraint. By applying Pontryagin’s maximum principle, time-dependent optimal trajectories for price and advertising are derived. Numerical experiments and sensitivity analyses illustrate how changes in price sensitivity, advertising effectiveness, and the remaining shelf life effect on demand influence optimal strategies and profitability. The results reveal critical trade-offs between pricing flexibility, advertising intensity, and perishability effects, offering practical guidance for decision-makers in food, pharmaceutical, and fast-moving consumer goods markets with fixed price tags compared to more flexible pricing environments.


DOI: 10.5267/j.dsl.2026.1.009
Keywords: Perishable products, Price ceiling, Dynamic pricing, Advertising, Optimal control theory


Open Access   Original Article

2. You are entitled to access the full text of this document The impact of earnings management on financial performance: Evidence from the Vietnamese market , Available Online, January, 2026
Tuyet Van Thi Tran and Ngoc Tien Nguyen Right click to download the paper PDF (416 K)

Abstract: This study investigates the impact of earnings management on firms’ financial performance by distinguishing between accounting-based performance and market-based valuation, thereby shedding light on whether managed earnings reflect real economic improvements or merely influence reported outcomes in an emerging market context. Using an unbalanced panel of 474 non-financial listed firms in Vietnam over the period 2017–2023, the study employs Two-Stage Least Squares (2SLS) and System Generalized Method of Moments (SGMM) estimators. These approaches are particularly suitable for addressing endogeneity, unobserved heterogeneity, and dynamic relationships inherent in earnings management research under a “large N, small T” panel structure. The results reveal that earnings management has a positive and statistically significant effect on accounting-based financial performance (ROA), while its impact on market-based performance (Tobin’s Q) is statistically insignificant. This divergence suggests that managed earnings tend to enhance reported operating performance without being fully capitalized by the market, reflecting persistent information asymmetry and limited market efficiency in the Vietnamese context. The study focuses on accrual-based earnings management and a single emerging market, which may limit generalizability. Future research may incorporate real earnings management measures and cross-country comparisons to strengthen external validity. By simultaneously applying advanced instrumental-variable and dynamic panel techniques, this study provides robust causal evidence on the asymmetric effects of earnings management on accounting versus market performance, contributing to the literature on earnings quality in emerging economies.


DOI: 10.5267/j.dsl.2026.1.008
Keywords: Dynamic endogeneity, Earnings management, Emerging economy, Financial performance, Vietnam


Open Access   Original Article

2. You are entitled to access the full text of this document The mediating role of job satisfaction in the relationship between multidimensional compensation and faculty commitment in Vietnamese private universities , Available Online, January, 2026
Hoang Thi Thu Thuy, Dang Thi Hong Diep, Duong Thi Thu Thuy, Tran Thi Diep Tuyen, Pham Hong Nhung and Nguyen Thi Thanh Thao Right click to download the paper PDF (416 K)

Abstract: In the increasingly competitive context of non-public universities in Vietnam, effective human resource compensation policies are crucial for enhancing faculty engagement, with job satisfaction considered a key mediating mechanism. This study examines the relationships between multidimensional compensation, job satisfaction, and faculty commitment using survey data collected from 180 lecturers at Vietnamese private universities. Applying Partial Least Squares Structural Equation Modeling (PLS-SEM), we assessed the effects of five compensation components—salary, rewards, promotion opportunities, benefits, and organizational recognition—on job satisfaction and faculty commitment. Results indicate that the measurement model demonstrates strong reliability and validity. All five compensation components positively and significantly affect job satisfaction, with promotion opportunities exerting the strongest influence. Job satisfaction, in turn, substantially impacts faculty commitment, confirming its full mediating role in the relationship between compensation practices and organizational attachment. These findings offer important practical implications for private universities in Vietnam to design integrated compensation strategies that prioritize career development and recognition alongside financial incentives, thereby improving faculty retention and ensuring institutional sustainability.


DOI: 10.5267/j.dsl.2026.1.007
Keywords: Faculty engagement, Job satisfaction, Human resource compensation, Promotion opportunities, Non-public universities, Vietnam


Open Access   Original Article

2. You are entitled to access the full text of this document Integrating technology acceptance model and theory of planned behavior to explain farmers’ intention to adopt artificial intelligence in agriculture , Available Online, January, 2026
Maun Jamaludin, Dewi Indriani, Popo Suryana, Nurhayati, Haswar Widjanarto, R. Reza El Akbar, Yulia Segarwati and Iwan Gunawan Right click to download the paper PDF (416 K)

Abstract: This study aims to develop and test an integrative model of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to explain farmers' intentions to adopt artificial intelligence (AI) in the agricultural sector. The model positions Perceived Ease of Use (PEOU) as an initial determinant influencing Perceived Usefulness (PU), Attitude Toward AI (ATT), and Behavioral Intention to Use AI (BI), both directly and through mediating mechanisms. The study employed a quantitative explanatory design with a cross-sectional survey approach. Data were collected from 203 respondents, consisting of farmers and MSMEs and small-to-medium-scale agricultural businesses in the Greater Bandung area, from January to March 2024. The research instrument was an online questionnaire with a five-point Likert scale, and data analysis was conducted using covariance-based Structural Equation Modeling (SEM). The results showed that PEOU had a positive and significant effect on PU and ATT. Furthermore, PU, ATT, Perceived Behavioral Control, and Perceived Social Norms were shown to increase the intention to use AI in agricultural activities. Mediation tests confirmed that PU and ATT act as partial mediators in the relationship between ease of use and AI adoption intention. These findings emphasize that AI adoption in the agricultural sector is a gradual process that simultaneously involves cognitive, affective, and social factors. Theoretically, this study strengthens the relevance of TAM–TPB integration in the context of modern agriculture, while practically providing a basis for formulating strategies to accelerate sustainable digital transformation in agriculture.


DOI: 10.5267/j.dsl.2026.1.006
Keywords: Artificial Intelligence, TAM–TPB, Technology Adoption, Agricultural Sector, Behavioral Intention


Open Access   Original Article

2. You are entitled to access the full text of this document Supplier selection decision-making and firm performance: The effects of supply chain integration, green supply chain practice, and supply chain quality , Available Online, January, 2026
Zainal Abidin and Zeplin Jiwa Husada Tarigan Right click to download the paper PDF (416 K)

Abstract: Companies strive to improve performance by adopting a green supply chain, integrating suppliers and customers to maintain product quality through supplier selection decisions. The purpose of this study is to examine the relationship between supplier selection decision-making and firm performance, with supply chain integration, green supply chain practice, and supply chain quality as intervening variables. Data collection was conducted at manufacturing companies by distributing questionnaires directly to practitioners and providing online links for respondents to complete. The results of data collection for this study amounted to 174 questionnaires ready for further processing using SmartPLS. The results of data processing show that supplier selection decision-making directly influences supply chain integration and green supply chain practice but does not directly impact supply chain quality. Supply chain integration plays a direct role in improving green supply chain practice, supply chain quality, and company performance. The green supply chain practice established within the company can improve supply chain quality and company performance. The company's ability to implement supply chain quality standards in its product production can improve its performance. The practical contribution of the research provides enlightenment for managers in designing appropriate policies and procedures in supplier selection that not only consider costs, but also encourage integration, implementation of green practices, improvement of supply chain quality, and ultimately strengthen company performance.


DOI: 10.5267/j.dsl.2026.1.005
Keywords: Firm performance, Green supply chain practice, Supplier selection decision-making, Supply chain integration, and quality


Open Access   Original Article

2. You are entitled to access the full text of this document Delving into digital HRM practices: Their impact on employee experience and organizational commitment , Available Online, January, 2026
Nhung Thi Tran, Thang Viet Pham, Hai Van Hoang and Yonten Chophel Right click to download the paper PDF (416 K)

Abstract: This study investigates the impact of digital human resource management (HRM) practices on employee experience and organizational commitment. A quantitative research approach, utilizing surveys with 229 samples, was employed to gather insights from leading telecommunication companies in Vietnam. By analyzing data using PLS-SEM, the findings suggest that digital training and performance management positively influence Employee experience, which in turn demonstrates mediating effect on the relationship of these HR practices and Organizational commitment. Meanwhile digital recruitment and compensation and benefits practices show insignificant impact. We also highlight the importance of a balanced approach to digital HRM, combining technological advancements with human-centric practices to enhance key factors to retain employees.


DOI: 10.5267/j.dsl.2026.1.004
Keywords: Digital HRM practices, Employee experience, Organizational commitment


Open Access   Original Article

3. You are entitled to access the full text of this document From adaptation to resilience: The impact of climate change adaptation on food security in Lamongan, Indonesia , Available Online, January, 2026
Ketut Wira Purbawan, Nuhfil Hanani AR, Moh Khusaini and Anthon Efani Right click to download the paper PDF (416 K)

Abstract: Food security remains one of the most critical challenges in agrarian economies increasingly exposed to the adverse impacts of climate change. This study aims to analyze the determinants of climate change adaptation among farming households in East Java, Indonesia, and to assess its impact on household food security. Specifically, the research identifies the socio-economic and demographic factors influencing adaptation decisions and evaluates how these strategies affect food security outcomes. A multi-stage sampling approach was applied, and data were analyzed using a Probit model to determine the factors influencing adaptation, while Propensity Score Matching (PSM) was employed to estimate its causal effects on food security indicators. The findings reveal that education, secure land tenure, and membership in farmer groups significantly increase the likelihood of adopting adaptation measures, whereas greater farming experience, larger household size, and engagement in off-farm employment reduce it. Furthermore, adaptation was found to enhance dietary diversity and nutritional quality, as reflected in higher Food Consumption Scores, and to reduce the frequency of food insecurity experiences measured through the Food Insecurity Experience Scale. Overall, the study demonstrates that adaptation strengthens both objective and experiential aspects of food security, providing vital evidence for policy design aimed at promoting adaptive capacity and rural resilience in climate-vulnerable regions.


DOI: 10.5267/j.dsl.2026.1.003
Keywords: Climate change adaptation, Food security, Smallholder farmers, Rural resilience


Open Access   Original Article

4. You are entitled to access the full text of this document The impact of social capital on crime reduction: Empirical evidence from young people in Malang, East Java , Available Online, January, 2026
Oskar Syamsudin, Aulanni’am Aulanni’am, Herman Suryokumoro and Anthon Efani Right click to download the paper PDF (416 K)

Abstract: This study investigates the impact of social capital on youth crime reduction, with a particular focus on the mediating role of group participation. Utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS), the research examines data from 600 youth respondents in Malang Raya, Indonesia. Social capital is operationalized into three dimensions: bonding, bridging, and linking. The findings reveal that all three forms of social capital significantly reduce criminal behavior among youth, both directly and indirectly. Bonding social capital, which reflects close emotional ties and strong interpersonal trust, exhibited the most consistent influence by reinforcing informal social control through family and neighborhood networks. Bridging social capital, representing diverse and cross-community networks, enhanced tolerance and social awareness that mitigated deviant behavior. Linking social capital, which connects youth to formal institutions, showed a more complex pattern effective when direct, yet potentially counterproductive when mediated by passive or symbolic group participation. Group participation emerged as a significant mediating variable, transforming social ties into behavioral norms and collective accountability. While bonding and bridging social capital strengthened participation that led to crime deterrence, the mediating role of linking social capital highlighted the need for meaningful engagement in institutional settings. These findings underscore the importance of promoting authentic, inclusive, and sustained youth involvement in both grassroots and institutional group settings. The study offers policy recommendations emphasizing participatory governance, youth-led community initiatives, and investment in social infrastructure as essential strategies for crime prevention. Overall, the research contributes to the growing body of literature that frames social capital as a foundational resource in building safer and more resilient communities.


DOI: 10.5267/j.dsl.2026.1.002
Keywords: Group Participation, Informal Social Control, Social Capital, Youth Crime


Open Access   Original Article

5. You are entitled to access the full text of this document Prioritizing critical enablers in implementation of collaborative green supply chain in waste recycling sector: A DEMATEL method analysis , Available Online, January, 2026
Nejah Ben Mabrouk, Wafa Mbarek and Olfa Gammoudi Right click to download the paper PDF (416 K)

Abstract: In the Green Supply Chain (GSC) environment, collaboration became a revolutionary philosophy. Understanding this fact is crucial for the improvement of the competitive level of any organization. Recent findings of the adoption of GSC collaboration inspire companies to invest and innovate in order to obtain a greener supply chain network by sharing information and cooperating with partners in their objectives, risks, and decision making. In this study, literature is reviewed for the collection of collaborative green supply chain enablers, validated and evaluated by experts. We focused on the interrelationships between a set of collaboration enablers on the implementation of GSC using the ‘Decision Making Trial and Evaluation Laboratory’ (DEMATEL) method. Thus, the findings could be considered as a support for researchers and practitioners to enhance strategies and perspectives for implementing collaborative GSC processes.


DOI: 10.5267/j.dsl.2026.1.001
Keywords: Collaborative green supply chain (CGSC), Enablers, Decision Making Trial and Evaluation Laboratory’ (DEMATEL) method

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