The financial performance of a company reflects its ability to run and manage its operations while strictly adhering to prudent financial administration principles. Good financial performance often mirrors the implementation of Good Corporate Governance (GCG) principles in a company. The application of GCG provides a solid foundation for a company to conduct its operations transparently, ethically, and accountability. The objective of this research is to analyze the implementation of GCG and the capabilities of big data analysis on financial performance, as well as to examine the mediating role of big data analysis in the relationship between GCG and financial performance. The research method employed is quantitative, and data were obtained through a survey questionnaire distributed using a Likert Scale of 1-5. Random sampling was employed to select 258 samples from manufacturing companies that are State-Owned Enterprises (SOE/BUMN) listed on the Indonesia Stock Exchange (ISE/BEI). Data collection took place from March 2023 to May 2023. Respondents included staff and managers from these BUMN companies. The collected data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The research findings indicate that GCG has a positive and significant influence on big data analysis, providing a foundation for digital transformation. Furthermore, GCG also contributes positively and significantly to the financial performance of the company. Big data analysis has proven to have a positive impact on financial performance, indicating the role of technology in optimizing financial results. Another interesting finding is that big data analysis mediates the relationship between GCG and financial performance, highlighting the crucial role of technology in connecting good corporate governance practices with optimal financial outcomes.

This study tried to explain the effect of digital marketing, supply chain integration, and innovation capabilities in increasing competitiveness and creative industries performance. There were three creative industry business sectors as units of analysis, namely culinary, craft and fashion sectors. A quantitative approach was used through a survey of 163 creative industries located in five regions i.e.: Makassar City, ParePare City, Wajo Regency, Tana Toraja Regency and North Toraja Regency. While respondents were business owners, managers, and supervisors. Descriptive statistics, and structural equation modelling as a method of analysis. Results showed that digital marketing and integrated supply chain significantly influences competitiveness as well as creative industry performance. Meanwhile, innovation capability significantly influences competitiveness, but not significantly on creative industry performance. This study also proved that competitiveness significantly affected creative industry performance. In addition, this study also confirmed that competitiveness mediated partially on effect digital marketing and integrated supply chain toward business performance and mediated fully on effect innovation capability toward business performance, primarily in the context of creative industry development.

This study intends to evaluate the role that spiritual destination image plays in mediating the effects of attachment to virtual tours and the promotion of spiritual destinations through social media with the intention to revisit spiritual places in Bali. The research primarily examines individuals who have participated in tourism-related endeavors and visited spiritual destinations in Bali. A purposive selection strategy was used to choose a sample size of 160 tourists for the study. The analytical methodology employed in this study involves the utilization of Path Analysis, specifically implementing Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study found that emotional attachment with virtual tours improves the spiritual destination's image and intention to revisit. The impact of social media promotion on the perception and intention to revisit a spiritual place has been found to be substantial and beneficial. Furthermore, the portrayal of the spiritual destination has a notable and favorable impact on an individual's propensity to partake in subsequent visits. Furthermore, the image of a spiritual destination is able to mediate attachment to a virtual tour and social media promotion with the intention to revisit partially. Hence, it is imperative for managers overseeing spiritual destinations in Bali to consistently devise virtual tour models and employ social media promotions to enhance the image of these spiritual destinations. This strategic approach aims to augment tourists' inclination to visit such destinations, thereby fostering sustainable tourism practices in Bali.

The COVID-19 pandemic has brought about significant transformations in various aspects of life. Shifts in consumer behavior, for instance, can exert influence on global economic operations. This situation indirectly boosts the e-commerce sector while expediting the decline of conventional retail. Matahari Department Store is an example of a retail business adapting to this trend. Matahari, a retail company, recently shifted its focus towards online marketing. On one of its social media platforms, Matahari consistently presents engaging content. Nevertheless, this does not necessarily imply that Matahari enjoys a high level of social media engagement. This study aims to evaluate how brand equity influences engagement behavior, with engagement goals acting as a mediator, while considering social media context as a moderating factor. The research employed a quantitative approach with a causal orientation. The target population for this study comprises the followers of the Matahi Department Store Instagram account. The sampling method employed was purposive, indicating that the sample was selected based on specific criteria. Data collection was conducted through the online distribution of questionnaires using Google Forms. The collected data was analyzed through the utilization of SMART PLS 3.0 software employing the Structural Equation Modeling (SEM) method. As per the research results, brand equity is influenced through engagement intention and exhibits a positive and statistically significant impact on both consumption and donation behavior. Additionally, the connection between intention to be involved and behavior in consumption is affected by media richness.

The potential for transforming the estate management industry through the resolution of common inefficiencies, lack of transparency, and security concerns is presented by the use of blockchain technology into estate governance. The purpose of this article is to clarify how incorporating blockchain technology would affect estate operations and governance. This study is based on quantitative information that was collected from 317 estate management professionals using a 5-point Likert scale questionnaire. SmartPLS4 analysis demonstrates that blockchain governance has a statistically significant and robust influence on estate governance in Jordan. The impact of Blockchain Governance on Jordanian Estate Management appears to be negligible and unimportant. Furthermore, there appears to be a negligible and insignificant correlation between Jordanian estate management and estate planning methods. In-depth analysis of these theories is done in this article, which also offers insights into how blockchain technology affects estate governance dynamics and how it can affect Jordan's estate management procedures. The consequences go beyond theoretical understandings; they promote the use of blockchain technology in estate governance frameworks as a game-changing means of ensuring the safe, transparent, and effective administration of frozen estates in Jordan and elsewhere.

The objective of the study is to clarify the influence of digital capabilities on innovation capability, considering the direct and indirect impacts of digital leadership and digital culture in small and medium enterprises (SMEs) in Vietnam. The study used a mixed research method including qualitative with in-depth interviews and quantitative with Partial Least Squares Structural Equation Model (PLS-SEM) to analyze 271 responses. Research results show that digital capabilities have a positive impact on SMEs’ innovation capability. Digital leadership and digital culture also, directly and indirectly, affect firms’ digital capabilities and innovation capabilities. From there, the study confirms the theoretical contributions as well as proposes suggestions for SMEs to develop digital capabilities, and as a result, to develop innovation capabilities.

The objective of this research is to comprehend how these elements interact to influence young people's subjective happiness and to provide insightful information about their perspectives. Significant discoveries are shown by the study's findings. This research paper conducts a thorough analysis of the many factors that affect youth happiness, including GDP, loneliness, longevity, autonomy, generosity, and corruption. First off, GDP shows up as a significant and noticeably positive factor to young happiness. This emphasizes how crucial economic success is in raising young people's life happiness. Second, autonomy is recognized as another important factor, showing a significant and favorable influence on happiness. It emphasizes how important one's own independence and life control are for young wellbeing. Additionally, the study uncovers a diverse range of impacts among these indicators. Longevity and Generosity are found to positively influence happiness, emphasizing the role of health and social support in young people's contentment. Conversely, Loneliness and Corruption exhibit significant negative effects on happiness, underscoring the detrimental consequences of social isolation and institutional corruption on youth well-being. In conclusion, this research paper offers a holistic view of youth happiness, recognizing the multifaceted nature of its determinants. These findings have important implications for policymakers, highlighting the need to address not only economic aspects but also personal autonomy, social connectedness, and integrity in efforts to promote youth happiness and well-being in society.

This research uses Technology Acceptance Model to explore the elements influencing students' attitudes toward using Chat Generative Pre-Trained Transformer (ChatGPT), a recently developed artificial intelligence (AI) tool, for learning and educational purposes. Using Amos version 23 structural equation modelling and 880 student survey responses, the suggested model was empirically tested. According to the report, students think well of ChatGPT utilization in the classroom. Credibility, Usefulness and ease of use, all influence how positively people feel about using this technology in a classroom setting. The study's findings, however, did not support the notion that students' adoption and use of ChatGPT was insignificantly influenced by perceived enjoyment. Moreover, the results conclude that attitude mediates the relationship between usefulness and intention to use ChatGPT. The research will help businesses, educational institutions, and the global community by providing insight into how students view the ChatGPT service within a learning environment. Additionally, the application boosts learners' confidence and interest, which improves general awareness and literacy. Finally, the research will facilitate developers of AI in the betterment of their product and service delivery and regulators in regulating the use of AI-based bots. Owing to its recentness, there is not much study currently available on ChatGPT use in education. This research adds significantly to the extant knowledge on the adoption of advanced education technologies by examining the adoption characteristics of ChatGPT, a novel AI-based tool involving students. Additionally, there is a dearth of research in the literature on students' adoption of ChatGPT for educational purposes. Such a gap was filled as this study identified the factors affecting students' adoption of ChatGPT in the classroom.

Accounting systems have experienced significant developments, including sophisticated software applications, automation, big data, data analytics, and so on. The purpose of this study is to examine the effect of digitalization of accounting systems on the quality of accounting information and the effectiveness of management decision making in small and medium enterprises (SMEs) in a developing country, Indonesia. Based on the innovation diffusion theory, the hypothesis states that digitalization of the accounting system can improve accuracy and timeliness, cost reduction, and decision making. Data were obtained from questionnaire surveys to SMEs who had implemented the digitalization of the accounting systems. The results showed that the digitalization of the accounting systems had a positive effect on the accuracy and timeliness of accounting information and cost reduction. Furthermore, these two variables had a positive effect on the effectiveness of SME management decision making.

Operational data is always huge. A preprocessing step is needed to prepare such data for the analytical process so the process will be fast. One way is by choosing the most effective features and removing the others. Feature selection algorithms (FSAs) can do that with a variety of accuracy depending on both the nature of the data and the algorithm itself. This inspires researchers to keep on developing new FSAs to give higher accuracies than the existing ones. Moreover, FSAs are essential for reducing the cost and effort of developing information system applications. Merging multiple methodologies may improve the dimensionality reduction rate retaining sensible accuracy. This research proposed a hybrid feature selection algorithm based on ScC and forward selection methods (ScCFS). ScC is based on stability and correlation while forward selection is based on Random Forest (RF) and Information Gain (IG). A lowered subset generated by ScC is fed to the forward selection method which uses the IG as a decision criterion for selecting the attribute to split the node of the RF to generate the optimal reduct. ScCFS was compared to other known FSAs in terms of accuracy, AUC, and F-score using several classification algorithms and several datasets. Results showed that the ScCFS excels other FSAs employed for all classifiers in terms of accuracy except FLM where it comes in second place. This proves that ScCFS is the pioneer in generating the reduced dataset with remaining high accuracies for the classifiers used.