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This study aims to investigate the antecedents of Halal culinary repurchase intention. This research examines the role of health consciousness, past product quality experience, Halal literacy, subjective norm and attitude on Halal culinary repurchase intention.

This quantitative research involved 500 domestic tourists as the research subjects. This research was conducted in five cities/municipals in West Sumatra, Indonesia. To obtain the data, 500 questionnaires were distributed to research subjects. In addition, this research used partial least square structural equation model to analyze the data.

This study found that health consciousness is a significant antecedent of past product quality experience, subjective norms and attitudes. Subjective norms also significantly influence past product quality experience, attitude and repurchase intention. Moreover, past product quality experience leads to attitude and attitude is a significant antecedent to repurchase intention. Finally, halal literacy is a significant influence factor on repurchase intention.

This study is a cross-sectional study that has focused on one-time data collection. Therefore, this study has a limitation for generalization. Second, it was only conducted in one Muslim country (Indonesia). To obtain more comprehensive and conclusive results, this research can be conducted in several other Muslim countries such as Malaysia, Brunei Darussalam and Middle Eastern countries. Finally, this study only addressed health consciousness, past product quality experience and Halal literacy as the antecedents of repurchase intention. Future research can add some consequences and antecedents of repurchase intention such as customer loyalty, environmental awareness and perceived risk.

This study reveals that tourists repurchase intention of Halal culinary products is influenced by some factors such as health consciousness, past product quality experience and Halal literacy. Therefore, to increase the tourist repurchase intention, the management of Halal culinary restaurants in tourist destinations must pay attention on product healthiness. In addition, the management should also focus on the customer experience by conducting a survey regarding customer experience in consuming Halal culinary. Referring to the customer evaluation results, the restaurants can improve their product quality. Finally, the management should also pay special attention to customers’ Halal literacy by educating them with Halal food knowledge, which will make them repurchase Halal food in the future.

This study has addresses health consciousness, past product quality experience and Halal literacy as the antecedents of repurchase intention, especially in the Halal culinary marketing context. Previous studies have addressed health consciousness in the food or culinary studies. However, to the best of the authors’ knowledge, there is currently no study that examines the relationship between health consciousness, past product quality experience, Halal literacy and repurchase intention, especially in the context of Halal culinary product. Second, this study also revealed the link between health consciousness and past product quality experience in Halal culinary business, which has been overlooked.

The use of electronic money (eMoney) as a noncash payment method is gaining popularity globally. However, the usages of eMoney are culturally influenced and can vary within a country. These cultural disparities can result in divergent patterns of eMoney adoption and use. This study aims to investigate the factors influencing the adoption and use of eMoney in Indonesia. This study integrated the unified theory of acceptance and use of technology model with Hofstede’s cultural dimensions to develop a framework examining both technological and cultural perspectives.

Data was collected through an online survey of 484 Indonesians and analyzed using partial least squares structural equation modeling.

The results showed that the constructs of the unified theory of acceptance and use of technology model, namely, performance expectancy, effort expectancy, social influence and facilitating conditions, all had a significant impact on behavioral intention to adopt eMoney as well as actual usage. However, not all of Hofstede’s cultural dimensions moderated these relationships as hypothesized. Surprisingly, masculinity/femininity and power distance emerged as important moderators of eMoney usage.

This integrated model provides valuable insights into how to consider cultural influences when designing strategies to promote new payment technologies in Indonesia. The findings point to both technological and cultural factors shaping patterns of adoption and use of eMoney in the country.

Although many research has looked at how culture affects the acceptability of technology in banking, few studies have looked at how culture affects the use of mobile money. This study offers a valuable contribution by investigating how Indonesian culture moderates the relationship between behavioral intentions and actual use of eMoney. The findings provide guidance for practitioners seeking to facilitate eMoney services in developing markets by elucidating the cultural factors that most influence customer adoption. As such, this research fills an important gap regarding the understudied domain of mobile money and its intersection with national culture.

Practices of transfer pricing in among companies having “special relationship” (hubungan istimewa in Bahasa Indonesia, this study uses a term of ‘related party’) to others are very common nowadays. However, the complexity of transfer pricing strategy and practices in many companies made the use of individual level data become insufficient, therefore we conduct an ethnographic study to explore how taxpayer determines the reasonable transfer pricing based on five methods (i.e. Comparable uncontrolled Price/CUP, Resale Price/RPM, Cost Plus, Transactional Net Margin Method/TNMM and Profit Split Method/PSM).This research aims to execute a tax strategy based on those methods, which finally derive the amount of product price according to arm.s length transfer pricing rule. We collected the data through interviews, observation and literatures. They are based on several months of personal experience of field research in and around the manufacturing enterprise. The results showed that the tax expense could be reduced by using Cost Plus Method, but practically, the application of this method requires more in-depth analysis and a very reliable & comparative data so the company must spend a lot of cost and time to process it. The Transactional Net Profit Method is proved to be the best application for the enterprise to optimize tax expenses because the data used for the analysis were more accessible which saved time and costs.

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).

The purpose of this study is to examine the variables affecting college students’ consumption behaviour in the context of the internet celebrity economy and the We Media environment.

In this study, five independent variables − perceived ease of use, perceived usefulness, attitude, We Media environment and internet celebrity marketing, as well as one mediating variable, consumption intention, are used to analyse college students’ consumption behaviour.

This study concluded that all five independent variables have positive relationships with the consumption intention and that the consumption intention also has a positive relationship with the consumption behaviour.

This study expanded the technology acceptance model and theory of planned behaviour model, which could provide insights for future research on consumption intention and behaviour. In addition, this study gives guidance for businesses considering to join this new industry in the internet celebrity economy.

The COVID-19 pandemic resulted in significant declines in international tourist arrivals and receipts. It has also influenced destination preference, tourist demographic, travel motivation, and behavior. Recognizing health and safety as the new considerations in pursuing tourism activities in the better normal, this necessitated a reassessment of the current tourism industry by directing the attention from the usual destination-centric perspective to a value chain perspective. This chapter proposes a new paradigm for the better normal value chain by deconstructing the concepts of travel, tourism, and travel sectors and revisiting the concept of the tourism value chain (TVC) by mapping out the chain and its functional levels and integrating travel, tourism, and hospitality sectors in one value chain. Policymaking approaches such as reorganizing the value chain, empowering stakeholder involvement through coopetition, and resilience building in the face of possible adversities in the future should be adapted to achieve this suggested paradigm's goals. This analysis provides stakeholders with a broader understanding of the needed interventions in future-proofing the industry backed by industry trends in the better normal while fostering collaboration and offering flexibility to cope better in other possible shocks in the future.

Research on technology acceptance of online entertainment with age, gender and cultural factors as moderator, is rarely conducted. Previous research predominantly focused on age or gender as moderator, neglecting the influence of cultural factors. Therefore, this study aims to investigate acceptance of online entertainment technology, incorporating age, gender and cultural factors as moderator.

Data were collected through a survey comprising 1,121 individuals aged 14–24 years from three cities in Indonesia. The proposed theoretical model examined the causal effect of acceptance and moderating effects due to individual gender, age, power distance, individualism, feminism and uncertainty avoidance (AU). Subsequently, structural equation modeling was used to evaluate the theoretical model, and the results confirmed several findings from previous research.

The findings confirmed the positive direct impact of habit and price value (PV) on behavioral intention and hedonic motivation, as well as social influence on habit. The recent findings derived from the moderating effect analysis showed that age, individualism and feminism played a moderating role in the effects on individual intention due to habit. Additionally, gender and AU moderated the effects on individual habits due to hedonic motivation.

This research contributes to the limited knowledge of technology acceptance of online entertainment, and also integrates the causal effects of individual intention due to habit, PV, hedonic motivation and social influence, considering the moderating role of culture, age and gender. Consequently, the investigation provides valuable insights into the literature by presenting evidence of age, gender and cultural differences in acceptance. Furthermore, it offers practical guidance to online entertainment application developers on designing applications to satisfy consumers of different ages, genders and cultures.

This study delves into how perceived ease of use and perceived usefulness impacts consumer attitude and intention to adopt digital technologies in Ghana.

We utilized covariance-based structural equation modeling with a dataset consisting of 204 respondents to evaluate the model. The analysis was conducted using R (version 0.6–12).

The results confirm that both perceived ease of use and perceived usefulness are key predictors of the intention to adopt technology. Additionally, factors such as attitude, subjective norms and perceived behavioral control also play a significant role in influencing adoption intent. Notably, the research indicates that perceived ease of use not only impacts peer influence among consumers, but also shapes their confidence in effectively using the technology. Furthermore, in contrast to previous studies, this investigation suggests that while perceived behavioral control impacts behavioral intent, it does not predict attitude in the Ghanaian context. The study advocates for development of user-centric technologies, promotion of digital literacy and cultivation of a digital culture.

Our use of a single country data restricts generalizability of the study. For a more comprehensive and profound understanding, we recommend a broader study across multiple sub-Saharan African countries with a mixed method or qualitative approach.

The significance of this research lies in its original contribution to the field in providing crucial insights for governments and industry players. It sheds light on factors influencing user readiness to adopt technology and makes a substantial contribution to the ongoing discussion on digital technology adoption in literature.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

Following COVID-19, the emphasis on tourism development has shifted to rural tourism and eco-destinations for preventive practice of the three Cs – confined spaces, close contact and crowded spaces. Given the potential growth of rural tourism destinations, to the best of the authors’ knowledge, this study is conceivably the first to provide empirical evidence for rural tourism development post-COVID-19, and this study aims to examine the relationship between the potential development of rural tourism destination competitiveness alongside the inherited, created and supporting resources as perceived by domestic tourists.

This study sampled 172 respondents who were all domestic tourists in Malaysia. A partial least square (PLS)-structural equation modeling approach was used to evaluate the developed model, with PLS estimation and hypothesis testing performed using WarpPLS software.

Interestingly, the findings indicate that rural tourism destinations in Sarawak derive competitive advantage from factors that are closely associated with urban destinations (i.e. created and supporting resources), whereas rural-related factors (i.e. inherited resources) are not perceived as a contributor to their competitive advantage.

The findings will assist tourism planners in constructing a deployable rural tourism destination competency index to develop policies and programmes that address specific tourism or rural development objectives in Malaysia and beyond.

The value of present study lies in its examination of the tourists’ perspectives on the factors that provides addition to rural competitive advantage, with an emphasis on a relatively new and contentious post-COVID-19 topic, namely, rural tourism destinations.