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Virtual reality (VR) technology has emerged as a crucial solution in the tourism industry, allowing tourists to explore destinations virtually. However, there are still limited studies examining the role of this technology in the context of religious tourism destinations. Thus, this study investigates factors influencing the intention to visit religious tourism destinations by integrating VR applications’ quality, religiosity and the cognitive appraisal theory (CAT) model.

Data were collected from 638 VR application users and analysed using partial least squares-structural equation modelling (PLS-SEM) and importance performance map analysis (IPMA).

Based on the results from PLS-SEM and IPMA, the findings revealed that VR quality, religiosity and constructs in the CAT model are essential to visiting religious tourism destinations.

This study highlights the necessity for the religious tourism industry to advance VR application technology, aiming to enrich visitor experiences. The study provides a framework for marketing managers, government agencies and other relevant stakeholders to develop strategic initiatives to elevate visitor numbers at religious tourism sites.

This study offers a new perspective on the theory and application of VR quality, religiosity and CAT in the religious tourism industry.

The study aimed to develop a reliable and valid instrument that could be used to assess the age-friendly Public Health Center Satisfaction (APHCS) among older people.

A cross-sectional study was performed to assess the psychometric properties of the scale. The study was conducted in Manado City, Indonesia, from August to November of 2019 using stratified random sampling. A review of the literature and content analysis identified subscales and items to be included in the instrument. The 268 participants aged = 60 years were completed for psychometric evaluation with a response rate of 83.8%. Data were analyzed with descriptive statistics, Exploratory Factor Analysis (EFA), Cronbach's Alpha, t-test, one-way ANOVA, and Person/Spearmen correlations.

The final scale consists of a three-factor structure with 16 items, which were accounted for 68.99% of the total variation in response. The Cronbach's alpha of the total APHCS was 0.88, which indicated the high reliability and acceptance of the instrument. Also, the concurrent validity was demonstrated by the significant differences in mean and associations among the APHCS scale, the age-friendly Public Health Center (PHCC) utilization, and individual variables, with r ranging from −0.13 to 0.30 (p < 0.05).

Older people are more likely to use PHCCs than others, and they have higher expectations about health services. This study has highlighted the need for action on the quality of healthcare by providers and national authorities. High-quality primary healthcare that sees clients as partners, considering the needs and capacities of elderly clients should be provided as standard. The APHCS scale can enhance our understanding of elderly satisfaction toward the age-friendly PHCC program. Also, the instrument can be used for monitoring and measuring institutions, which is a basis for policymakers to improve and develop the age-friendly PHCC program.

The APHCS scale is a valid and reliable instrument for getting information about the satisfaction of the elderly toward the age-friendly PHCC program.

Mandatory corporate social responsibility (CSR) aims to protect the long-term benefit of shareholders; therefore, this study aims to seek empirical evidence for the benefit of mandatory CSR from the perspective of shareholders.

Consistent with the objective of this study, the long-term shareholder benefit is measured using the sustainability perspective. Companies listed on the Indonesia Stock Exchange that have at least five years of CSR implementation, as its mandate and have retroactive earnings data for minimum six years before the observation year are selected as the study’s sample.

The findings support that mandated CSR protects long-term shareholder value; there is a significant association between CSR and sustainable shareholder value. Industry profiles are an essential aspect of the association model. The results are robust through testing the association for various scenarios of time.

This study uses a single measurement of shareholder value based only on accounting measurement. Further, due to limitations in accessing internal company data, this study relies on annual reporting information to measure CSR implementation.

This study is the first to provide empirical evidence of the long-term benefit of mandatory CSR from the shareholders' perspective. This study also contributes to the existing literature by evaluating the success of mandatory CSR in developing countries. Those that successfully implemented mandatory CSR can serve as a model for other developing countries interested in creating similar policies to encourage socially responsible companies.

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements.

The analysis unit in this study was conducted at the organizational level. The research object was in South Sulawesi Province. This was a descriptive and verificative research with survey technique. Based on the objectives of the research, this is an explanatory research. The research method used was explanatory survey with quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa) which compiled the financial statements in South Sulawesi Provincial Government consisted of 803 units of Local Government Agencies (Satuan Kerja Perangkat Daerah). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by Badan Pemeriksa Keuangan; the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5×26=130 respondents. The sample size met the minimum sample requirement of 5 for each group (cell) (Hair et al., 2006, p. 112).

Personal factors competence affects the financial statements quality. The high personal factors competence will affect on the high financial statements quality. System/administration factors regulation affect the financial statement quality. The high system/administration factors regulation will affect on the high financial statements quality. Political factors affect the financial statements quality. The high political factors will affect on the high financial statements quality. Personal factor competence has no direct effect on the performance. The high personal factor competence will not affect the high or low of the performance. However, there is a significant indirect effect between personal factor competence on performance through the financial statements quality which means that higher personal factor competence will lead to higher performance through financial statements quality. System/administration factor regulation is not directly affects the performance. The high system/administration factor regulation will not affect on the high or low of the performance. However, there is a significant indirect effect between system/administration factor regulation on performance through the financial statements quality which means that higher the system/administration factor regulation will lead to higher performance through financial statements quality. Political factors is not directly affects the performance. The high political factors will not affect the high or low of the performance. However, there is a significant indirect effect between political factors on performance through the financial statements quality which means that the higher the political factor, it will leads to higher performance through the financial statements quality. Financial statements quality affects the performance. The high financial statements will affect on the performance.

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies of the quality improvement of financial statement and performance of the regional government.

The purpose of this paper is to examine the effect of founding-family firms on managerial ability.

Founding-family firms are determined by founder and/or family involvement as block holder and as in the firm board. Managerial ability is estimated by data envelopment analysis. Research samples consist of 412 manufacturing firm-years listed in the Indonesian Stock Exchange. Analysis data use random-effect regression as the main analysis and Huber-White regression as an alternative analysis.

This research finds that founding-family firms have a negative effect on managerial ability. Further, the result shows that lower managerial ability occurred when founding-family firms led by founder and professional CEOs, when other family members involved in the ownership and the board have higher family ownership. It indicates that founding-family firms concern more about family interest, such as family reputation, rather than business needs and best management practice.

Limitation of this research does not occur if the founding-family firms are managed by first, second, third, etc., family generation. Future research expected to consider family generation in founding-family firms management.

This research can be used by founding-family firms in Indonesia as consideration of management policy formulation that can improve managerial ability.

This research provides new evidence if founding-family firms promote lower managerial ability in emerging market such Indonesian market where family businesses are the root of private businesses which have a major contribution to economics.

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. The personal factor is proxied to the competencies that affect the quality of financial statements and performance. The social administrative factor is proxied on the regulations and presentation of quality financial statements.

The analysis unit in this study was conducted at the organizational level. The research object was in the South Sulawesi Province. This was a descriptive and verificative research with a survey technique. Based on the objectives of the research, this is an explanatory study. The research method used was an explanatory survey with a quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa/OPD) which compiled the financial statements in the South Sulawesi Provincial Government and consisted of 803 units of local government agencies (Satuan Kerja Perangkat Daerah or SKPD). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by the BPK, the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial, and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan or BPKP). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5 × 26 = 130 respondents. The sample size met the minimum sample requirement of five for each group (cell) (Hair et al., 2006, p. 112).

The personal factor “competence” affects the financial statements’ quality. The high personal factor “competence” will affect the high financial statements’ quality. The system/administration factor “regulation” affects the financial statement quality. The high system/administration factor “regulation” will affect the high financial statements’ quality. Political factors affect the financial statements’ quality. The high political factors will affect the high financial statements’ quality. The personal factor “competence” has no direct effect on the performance. The high personal factor “competence” will not affect the high or low of the performance. However, there is a significant indirect effect between the personal factor “competence” on performance through the financial statements’ quality, which means that the higher personal factor “competence” will lead to higher performance through financial statements’ quality. The system/administration factor “regulation” does not directly affect the performance. The high system/administration factor “regulation” will not affect the high or low of the performance. However there is a significant indirect effect between the system/administration factor “regulation” on performance through the financial statements’ quality which means that higher system/administration factor “regulation” will lead to higher performance through financial statements’ quality. The political factor does not directly affect the performance. The high political factors will not affect the high or low of the performance. However there is a significant indirect effect between political factors on performance through the financial statements’ quality which means that the higher political factor will lead to higher performance through the financial statements’ quality. Financial statements’ quality affects the performance. The high financial statements will affect the performance.

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand, the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies for the quality improvement of financial statement and performance of the regional government.

This paper aims to examine the relationship among trust, commitment and ego involvement and their impacts on word-of-mouth communication (WOM) for individual saving customers in Islamic banking.

The conceptual model and the hypotheses are formulated based on trust and commitment theory, organizational commitment theory, social judgment theory and the results of previous empirical studies on buyer–seller marketing relationship in business-to-customer (B2C) markets. Quantitative research methodology was performed to examine the model and the hypotheses. The data were collected using survey with questionnaire. The respondents of the survey are 100 Islamic banking individual saving customers. Multiple regression analysis was used to test the proposed model and the hypotheses.

The research results show that affective commitment has a positive and significant impact on WOM, while normative commitment and calculative commitment have no significant impact on WOM. Ego involvement has a positive and significant impact on trust, normative commitment, calculative commitment and affective commitment. However, trust does not have a significant impact on calculative commitment, normative commitment and affective commitment.

This research was only conducted in one Islamic bank in Indonesia. The data collection using the convenience sampling method as well as the use of a small sample size caused the limitation of the research results in representing across the retail customer of the bank. This study can be replicated with a larger sample size and by involving more Islamic banks to examine the stability of the findings.

The research results indicate that ego involvement has an important role in shaping trust and commitment of Islamic banking individual saving customers. Given this, the managements of Islamic banks need to ensure that the banks they have managed are relevant, important and appropriate with the values espoused by their individual customers.

This study is important because of the limited literature which discusses relationship marketing in the context of Islamic banking. Furthermore, this research has a novelty on the inclusion of ego involvement in explaining trust and commitment. The use of commitment as a multi-attribute construct also enriches the literature on buyer–seller marketing relationship in B2C markets due to the limited literature that addresses commitment as a multi-attribute construct.

The purpose of this paper is to examine the influence of earnings persistence and earnings power on equity valuation.

The purposive sampling method was applied to determine the samples of selected 100 firms. This study employed secondary data obtained from the annual reports and financial statements of consumer goods firms listed on the Indonesian Stock Exchange for the period 2010–2014. The analysis technique used a multiple regression analysis.

The study result shows that, partially, earnings persistence and earnings power affect equity valuation by investors. Earnings persistence has a negative influence, whereas earnings power has a positive influence on equity valuation.

This study throws additional lights on equity valuation specific to consumer goods industries.

Business-society relations have weakened in recent years due to evidence of greenwashing and misleading corporate social responsibility (CSR) practices, resulting in a lack of trust and interest amongst the stakeholders regarding CSR efficiency. Therefore, this paper aims to analyse the major antecedents and customer-related outcomes of perceived CSR authenticity. In addition, the study provides an integrated model of CSR authenticity and empirically validates the model in Indian settings.

A structured questionnaire was developed to collect data from 250 bank customers living in a major city situated in the northern part of India. The analysis was conducted using structural equation modelling.

The findings of the study demonstrate that extrinsic motives, intrinsic motives, CSR impact and corporate reputation significantly influence CSR authenticity, while CSR fit was reported to exhibit no significant influence on CSR authenticity. Additionally, the results of the mediation analysis indicated that CSR authenticity had no direct effect on customer loyalty; rather, this effect was found to be mediated through customer trust.

This study/research adds insight into the concept of CSR authenticity, which is relatively under-researched, especially in the Indian context. Furthermore, the study focuses on less-explored antecedents, including CSR impact and corporate reputation. In addition, the paper also examines the mediating effect of trust between CSR authenticity and consumer loyalty, which has not been explored yet in the context of CSR authenticity. The analysis also delved into the moderating effect of gender and age on CSR authenticity.