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This study aims to establish an assessment model to measure big data readiness in the public sector, specifically targeting local governments at the provincial and city/regency levels. Additionally, the study aims to gain valuable insights into the readiness of selected local governments in Indonesia by using the established assessment model.

This study uses a mixed-method approach, using focus group discussions (FGDs), surveys and exploratory factor analysis (EFA) to establish the assessment model. The FGDs involve gathering perspectives on readiness variables from experts in academia, government and practice, whereas the survey collects data from a sample of selected local governments using a questionnaire developed based on the variables obtained in FGDs. The EFA is used on survey data to condense the variables into a smaller set of dimensions or factors. Ultimately, the assessment model is applied to evaluate the level of big data readiness among the selected Indonesian local governments.

FGDs identify 32 essential variables for evaluating the readiness of local governments to adopt big data. Subsequently, EFA reduces this number by five and organizes the remaining variables into four factors: big data strategy, policy and collaboration, infrastructure and human resources and data collection and utilization. The application of the assessment model reveals that the overall readiness for big data in the selected local governments is primarily moderate, with those in the Java cluster displaying higher readiness. In addition, the data collection and utilization factor achieves the highest score among the four factors.

This study offers an assessment model for evaluating big data readiness within local governments by combining perspectives from big data experts in academia, government and practice.

This study aims to investigate the factors that influence the use of e-government services among male and female samples, aiming at gaining a deeper understanding of how to promote digital inclusion and maximize the benefits of digitalization.

This study uses binomial logistic regression modeling on two data sets: a nationwide survey at the individual level of 8,854 usable samples conducted in 2019 and village potential statistics.

The survey indicates low adoption and use of e-government services among both males and females. The statistical analysis further reveals that although there might be some variations in the influencing factors between the genders, the overall patterns are similar. These findings suggest that the low adoption and use of e-government services among males and females can be attributed to factors such as misperceptions about internet-based services, resulting in low motivation to use the services, inadequate internet connectivity, affordability, limited digital skills and exposure to harmful online content.

This study conducts a gender-disaggregated analysis to determine whether the antecedents of males’ decisions to adopt e-government services differ from those of females. Such a study is underrepresented in the extant literature, particularly in the context of e-government service use.

The purpose of this paper is to investigate the degree to which the different attributes of Islamic banks in Indonesia are preferred by the community.

This paper uses a quantitative approach by applying Rasch analysis to measure the relative importance of 18 attributes of Islamic banks to the community. The data were collected by questionnaires, which were distributed online and completed by 345 respondents. In addition to the Rasch model, the preference of attributes was measured by a statistical inference test, using “SPSS” software, which employs binary logic regression related to the agreement between the performance of attributes and expectations.

The instrument used in this study showed good reliability, and its validity fits the expected model. The results show that the assurance of financial security, friendliness and the application of Islamic principles in their operations are the most important attributes to be considered when people choose an Islamic bank. The degree of importance placed by the community on the various attributes of Islamic banks will have an effect upon the actual and perceived quality of those attributes. An increase in the community’s preference for a particular attribute will eventually be followed by an increased agreement between the actual performance of that attribute and the community’s expectation.

The varied profiles of individual respondents were not explored fully: this research relies solely on quantitative analysis. So, there is no empirical information to inform the Islamic banks as to which segments of the community should be the focus of their promotional activities.

The use of Rasch analysis to measure the community’s preference for various attributes of Islamic banks has not been done previously.

This study aims to create the causal relationship between transportation behavior to Karimunjawa, the number of tourists and the amount of CO2 produced; calculate the reduction of CO2 emissions from the transportation to Karimunjawa based on several proposed policy scenarios; and formulate the managerial implication and recommendation to support the implementation of several proposed policy scenarios.

This study develops a system dynamics‐based model by using three sub-systems, i.e. “the number of tourist sub-system,” “the switching behavior of tourist travel sub-system” and “the CO2 emission sub-system.”

The simulation results have shown that, under the current situation, tourist travel behavior should be changed to maximum condition to get the minimum CO2 emission. Improvement of the behavior of tourist in selecting the mode of transportation and the departure point of mini-tour bus and ferry are an effective way to reduce the CO2 emission.

This study only considers limited variables as the driver of the level of change of the capacity of Karimunjawa and the road as well as the variables as the driver of tourism growth. This study only focuses on CO2 emission from the direct impacts of tourist travel; this study does not consider the indirect impact of tourism activity on CO2 emissions. International air travel is not included in the present study.

From a managerial perspective, this study demonstrates that change in the tourist travel behavior is generally not effective in triggering CO2 emission reduction, unless it is accompanied by the strict restriction policy related to the tourist route.

This study has the potential to raise societal awareness that the causality of tourist growth and CO2 emissions should be seen as the impact of tourist travel behavior. In this case, to modify the travel behavior, tourist needs to change their mode of transportation to more sustainable transportation.

This paper intends to fill the literature gap of the effect of tourism growth from two perspectives, namely, tourist travel behavior and environmental. The modeling of tourist transport and CO2 emission will provide an overview of the selection of the problem-solving mode for tourist transport that can give a significant contribution to the greenhouse gas emissions reduction to the environmental.

This study aims to extend the Theory of Planned Behavior (TPB) with the Norm Activation Theory (NAT) and apply these two theories to explain Gen Z’s intention to reduce household food leftovers.

Primary data were collected online from 386 respondents, selected through a convenience sampling technique from June to August 2023. Established indicators measured each construct adequately, and hypotheses were examined by using a structural equation model with robust maximum likelihood estimation.

Attitude toward behavior, perceived behavioral control and personal norms built by awareness of consequences and ascription of responsibility were proven to be able to form the intention to reduce household food leftovers. Extending the TPB with the NAT revealed that intention was built based on attitudinal belief, control belief and a feeling of moral obligation that activates personal norms.

Respondent validity needs to be strengthened; injunctive and descriptive norms are still integrated, and the translation of intention into action is yet to be examined

Social marketers boosted behavior change campaigns among Zoomers by emphasizing moral responsibility, promoting awareness and favorable behavioral beliefs through tailored messages and highlighting the ease of reducing household food leftovers.

This study bridged existing research gaps by extending the TPB with the NAT in the context of household routine consumption practices. It offered valuable insights for promoting responsible consumption and reducing household food leftovers among the youth.

This study aims to develop a system dynamics (SD) simulation model to forecast the performance of the Indonesian halal industry to verify whether decision-making has been properly executed to increase the contribution of the success factors.

This study establishes a SD-based model using three subsystems, namely, the halal assurance and certification process, the government and the export–import subsystem.

The best scenario is the third scenario or the combined scenario of providing facilities to accelerate the micro-, small- and medium-sized enterprises (MSMEs), carrying out halal certification, reducing the time for the certification process, increasing the number of the halal auditor and increasing the awareness from enterprises (both MSMEs and large enterprises) to carry out halal certification because of the internal and external motivations.

First, the demand for certification of the type of food product is acquired using the number of SMEs and large companies. Second, the model does not include the government budget as a constraint.

This study provides essential insights into implementing the best policies that can increase the performance of the halal industry.

This study revealed that relevant policy scenarios could be built after simulating and analyzing each scenario’s effect on the halal industry’s performance.

This study will enrich the scientific insight related to institutional theory and resource-based view, as those theories identify success factors associated with the performance of the halal food industry. This study will also enrich the scientific insight related to system dynamic methodology, as it is used to model the performance of the halal industry.

This study focuses on the impact of internal factors, namely intrinsic motivation, ICT knowledge, and the moderating effect of demographic factors such as education level, age, gender on digital readiness of Indonesian MSMEs.

The sample data selected in this study include owners of culinary SMEs in the Salatiga area, Central Java, and who already has had a building to run their business. This study employed a quantitative approach using a statistical package to perform descriptive and inferential analyses with the help of IBM SPSS and Smart PLS.

Four hypotheses have been formulated and tested using the structured equation model. The results revealed that intrinsic motivation and ICT knowledge have a positive significant influence on the digital readiness of MSMEs.

The study concluded that the internal encouragement of the culinary MSME owners in the city of Salatiga will continue to advance and develop following the current digital technology era.

The results from the moderation testing show that women have a slightly higher average answer than men in the number of indicators of intrinsic motivation and in the number of indicators of digital readiness.

Micro Small Medium Enterprises (MSMEs) in Indonesia benefit from the digital era. It is important to apply digitalization in the Indonesian MSMEs so that they can develop and compete with other countries, and digital readiness is one of the key successes in the global competition.

This study aims to explore existing study trends in the halal supply chain (HSC) field as an extension of supply chain studies. Upon examining multiple journal ranks and citation profiles, these trends cover research themes, methodologies, settings (country and data analysis level) and their interactions.

The study followed a systematic, mixed-method review to pinpoint the HSC research themes. The Publish or Perish software, with specific criteria, was used to retrieve and filter 87 HSC articles from 2009 to 2019 from the Google Scholar database. Then, an input–process–output framework was used to classify and discuss potential future research.

This study concludes that HSC research is still in early development. Five themes consisting of 24 different topics were found: the engagement process, quality control assurance, critical success factors, the production and distribution process and HSC operations support. Most of the HSC studies followed conceptual and qualitative interview methods, with special reference to Muslim-majority countries and organization-level analysis. Within one decade, the number of HSC publications grew significantly, though their presentation is mainly in unindexed journals and their citation rate is low. This study thus proposes three main future HSC research points: HSC consequences, processes and antecedents.

Possible practical implications can be expected from the authors’ proposed empirical studies as guidelines to formulate and promote HSC implementation.

No comprehensive HSC research review exists in the literature. This study intends to fill this void by charting cumulative knowledge and proposing a roadmap for future research endeavors.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

This study aims to create a system dynamics simulation model to forecast the performance of small and medium-sized enterprises (SMEs) if some decision-making is executed to reduce the negative of the coronavirus disease 2019 (COVID-19) pandemic. In particular, this study will focus on SMEs that belong to the furniture industry because the furniture industry is one of the leading industries in Indonesia.

The study develops a system dynamics-based model by using three subsystems, i.e. the “production subsystem,” “demand and revenue subsystem” and “raw material (or wood supply) subsystem.”

The best scenario is the third scenario which increases the capacity to the normal situation and government subsidy during and after the pandemic. This scenario gives the best performance for industry revenue and gross domestic product (GDP). However, for the government, the most significant expenditure occurs in the third scenario. This seems a trade-off for the government whether to save the wooden-based furniture industry by encouraging the industry to continue operating during the pandemic accompanied by high subsidies or limiting the activities of the wooden-based furniture industry to prevent the spread of COVID-19 by providing low subsidies.

First, this study does not try to combine the system dynamics (SD) methodology with the other method or use a multi-methodology since SD has several limitations and the other method may have several advantages compared to SD. Second, the models used in this study do not consider the decline in forest area and quality. Third, the demand for wooden-based furniture is obtained from historical data on domestic and foreign sales and fourth, the model does not include the government budget as a constraint to make any subsidy to help the SMEs.

This study provides essential insights into implementing the policies in the world pandemic situation when SMEs face lockdown policy.

The study revealed that relevant policy scenarios could be built after simulating and analyzing each scenario's effect on SMEs' performance during the pandemic.

This study will enrich the previous study on the impact of the pandemic on SMEs and the dynamic system modeling on SMEs. The previous study discussed the pandemic's impact on SME performance and the impact's analysis in isolation from the dynamic nature of SME owners' decisions or government policy. In this study, the impact generated from the pandemic situation could be different depending on the decision and policies taken by managers from SMEs and the government.