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Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

This study aims to investigate how user-generated content (UGC) and firm-generated content (FGC) in social media affect attitudes toward halal tourism destinations, destination image and visit intentions among female Muslim (Muslimah) travelers. It also examines the role of travel habits as the moderating variable.

This study adopts the Theory of Interpersonal Behavior (TIB) and the Theory of Planned Behavior (TPB) to explore the motivation of Muslimah travelers to visit halal destinations. The survey was completed by 284 Indonesian Muslimah respondents who had visited halal tourism destinations in Indonesia. The SEM-PLS statistical technique was used to verify the associations between variables.

This study’s findings offer valuable insights for both theoretical understanding and practical applications. They suggest that both UGC and FGC significantly predict attitudes toward halal tourism and destination image, thereby influencing the visiting intentions of Muslimah travelers. Although UGC does not directly influence visiting intentions, it does play a significant role in shaping visiting intentions through its mediating effect on attitudes toward halal tourism destinations. In addition, the results indicate that habit positively moderates the relationship between attitudes toward halal tourism and visiting intentions.

This research contributes uniquely and significantly in two aspects. First, it merges the TIB with the TPB to elucidate the decision-making process of Muslimah travelers when selecting halal destinations. This integration illuminates new insights into the intentions of Muslimah tourists. Second, this study examines the respective influences of UGC and FGC on the visiting intentions of Muslimah travelers to halal tourism destinations. By comparing UGC and FGC, the research provides valuable insights into the decision-making processes of Muslimah tourists. Given Indonesia’s status as home to the largest Muslim population globally, this study offers a novel perspective on the traveling behavior of Muslimahs and practical recommendations for the Indonesian tourism sector in the establishment and promotion of Muslim-friendly destinations within the country.