Abstract:The rapid proliferation of AI-powered marketing technologies in emerging markets poses a fundamental challenge to culturally-grounded micro, small, and medium enterprises (MSMEs): how can algorithmic imperatives be reconciled…
ciled with indigenous value systems that define not only business practice but collective identity? Despite growing research on both AI adoption in SMEs and indigenous knowledge preservation, scholarship rarely examines how traditional values actively mediate rather than merely moderate commercial technology adoption. This study addresses that gap by investigating how MSMEs in Makassar City, Indonesia, negotiate AI marketing integration while preserving siri’ na pacce, the Bugis-Makassar philosophical framework centred on dignity (siri’) and solidarity (pacce). Employing interpretive phenomenology integrated with Community-Based Participatory Research (CBPR), the study conducted 23 in-depth interviews and three focus group discussions with 44 MSME owners and key personnel across traditional culinary, artisan craft, ethnic fashion, and digital service sectors. Template analysis generated four overarching themes: (1) value-based technology discernment, wherein siri’ na pacce operates as an active epistemological filter for evaluating AI tools; (2) strategic selective adoption, wherein enterprises accept algorithmically aligned functions while rejecting culturally incompatible features; (3) cultural indigenization of technology, wherein AI systems are actively reoriented toward communal rather than individualistic ends; and (4) constrained agency under platform power, wherein algorithmic visibility systems penalise cultural non-conformity with market exclusion. These findings challenge technological determinism and advance decolonial computing theory by demonstrating that indigenous values simultaneously enable epistemological agency and are constrained by structural power asymmetries, a duality insufficiently theorised in prior technology adoption frameworks. The study calls for regulatory frameworks establishing indigenous data sovereignty, participatory AI co-design with local communities, and cooperative digital infrastructure as conditions for authentic, rather than performative, cultural integration.
Abstract:This study examines the Ar Rahman Human Being (ARHB) Model as an integrative framework of resource-based business resilience by incorporating akhlakul karimah as moral capital functioning as an internal governance mechanism.…
ism. The study addresses the limitation of the resource-based view (RBV), which tends to emphasize resource capacity without adequately considering the normative dimension guiding its utilization. A contingency model is proposed that positions internal moral quality as a conditioning factor for the effectiveness of strategic resources in enhancing business resilience. Using an explanatory quantitative approach with a cross-sectional design, data were collected from 250 micro and small enterprise (MSE) owners in Makassar City. Structural Equation Modeling based on Partial Least Squares (SEM-PLS) was employed to analyze the direct effects of expertise, education and training, physical capacity, and capital on business resilience, as well as the moderating role of akhlakul karimah in these relationships. The results indicate that expertise, education and training, physical capacity, and capital positively influence business resilience. Furthermore, akhlakul karimah strengthens the relationship between strategic resources and business resilience, suggesting that the effectiveness of transforming technical capacities into business resilience is contingent upon the entrepreneur’s internal moral quality. These findings extend resource-based business resilience discourse by integrating moral capital as an internal governance mechanism.
Abstract:This study examines the linkage between digital literacy, workforce development, and macroeconomic growth in the context of an increasingly digitalized economy. Moving beyond descriptive approaches, it investigates how digital…
igital competencies function as a critical mechanism shaping labor productivity, innovation capacity, and economic performance. Using cross-sectoral data and workforce survey evidence, the study analyzes the extent to which digital skills contribute to workforce adaptability and organizational efficiency. The findings reveal that higher levels of digital literacy significantly enhance workforce development by improving skill alignment, fostering innovation, and increasing competitiveness across industries. At the macro level, these improvements translate into measurable contributions to economic growth through productivity gains and structural transformation. Furthermore, the study underscores the importance of multi-stakeholder collaboration among educational institutions, industry, and government in designing integrated digital literacy programs. Such coordinated efforts are essential to ensure sustainable skill development and long-term economic resilience. This research contributes to the literature by providing an integrated perspective that explicitly links digital literacy to both workforce development and macroeconomic outcomes, offering practical implications for policymakers and stakeholders in shaping inclusive and sustainable growth strategies.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This research is motivated by the importance of building and maintaining customer loyalty at the Botani Bina Rahmah Sharia Rural Financing Bank (BPRS), a financial institution that plays a strategic role in strengthening…
the sharia-based economy and promoting financial inclusion at the micro level. The phenomenon of increasing account openings without a corresponding increase in customer retention indicates challenges in managing long-term relationships with customers. Trust and commitment are believed to be important factors in creating loyalty, but the effectiveness of both is often influenced by the level of customer satisfaction. Therefore, this study was conducted to analyze satisfaction as a mediating variable in the relationship between trust and commitment and customer loyalty. This study aims to analyze: (1) the effect of trust on customer loyalty, (2) the effect of commitment on customer loyalty, (3) the effect of trust on loyalty through customer satisfaction as a mediating variable, and (4) the effect of commitment on loyalty through customer satisfaction as a mediating variable. The research approach used is quantitative with a cross-sectional design. Data were collected by distributing Likert-scale questionnaires to 100 active customer respondents of BPRS Botani Bina Rahmah. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with the help of SmartPLS software to test the validity and reliability of constructs and the relationships between variables in the structural model. The results of the study indicate that trust has a positive and significant effect on customer loyalty, while commitment does not have a significant direct effect on loyalty. Customer satisfaction is proven to act as a significant mediating variable in the relationship between trust and loyalty, as well as between commitment and loyalty. These findings confirm that BPRS customer loyalty is more influenced by the level of trust and satisfaction built through service quality and conformity to Sharia values. Practically, BPRS management needs to strengthen contract transparency, improve service consistency, and optimize digital channels to strengthen trust, increase satisfaction, and ultimately encourage sustainable customer loyalty.
Abstract:This study aims to analyze the effects of competence, reward systems, and training on the performance of executive officers in Sharia Rural Banks (BPRS), with job satisfaction as an intervening variable. The primary focus…
s is to assess the extent to which these factors influence executive performance within the context of Islamic microfinance institutions. Employing a quantitative, explanatory design, primary data were collected via a Likert-scale questionnaire and analyzed using structural equation modeling–partial least squares (SEM–PLS) with SmartPLS. The study population consists of executive officers of BPRS in Indonesia. Using purposive sampling, 121 responses were obtained from multiple BPRS across several regions. The results show that (1) competence has a positive effect on performance; (2) job satisfaction positively affects performance; (3) the reward system influences performance primarily through job satisfaction (partial/competitive mediation), while its direct effect on performance tends to be negative; and (4) training does not exhibit a significant effect on performance, and its indirect path via job satisfaction is not significant. These findings highlight the importance of strengthening competence and redesigning reward systems in alignment with executive expectations to enhance job satisfaction and performance.
Abstract:The increased integration of operational technology (OT), Internet of Things (IoT), and business IT systems has allowed sophisticated attackers to circumvent isolated security features and launch cross-platform assaults.…
Current fragmented techniques, with discrete detectors monitoring Modbus, Kubernetes, MQTT, or other domain-specific protocols, cannot handle cross-system risks. These methodologies overlook 68% of multi-vector marketing that uses both physical and digital channels. This study introduces a transfer learning architecture to integrate detection capabilities by correlating threats across protocols, devices, and settings. The architecture generates a unified feature space that extracts behavioral semantics from industrial control system logs, cloud telemetry, network traffic, and device-level signals to produce protocol-agnostic threat representations. Adversarial domain adaptation and semantic graph embeddings enable cross-domain knowledge transfer with minimum retraining. Security teams may now discover kill chains like infected cloud containers preceding illegal PLC command execution every 23 minutes. Validated against real-world attack datasets from water treatment facilities (OT) and cloud infrastructure (IT), the system achieved 93.4% cross-platform attack recall, a 41.3 percentage point improvement over prior methodologies. It reduced OT data labeling by 89% and false positives by 93.5%. This paradigm shift transforms threat correlation from a reactive, domain-specific process to adaptive intelligence, boosting resilience for critical infrastructure, industrial ecosystems, and smart environments facing cyber-physical hazards. The framework's practical validation in energy, industry, and vital infrastructure shows its importance in protecting an increasingly linked world.
Abstract:This research investigates the policy landscape surrounding social entrepreneurship in Indonesia, encompassing legal and regulatory frameworks, government initiatives, and institutional support for social enterprises. The…
e study is crucial as it addresses an understudied area, aiming to inform policymakers, foster collaboration, stimulate economic development, and promote sustainable growth. The methodology involved qualitative interviews with eight social entrepreneurs across Indonesia. Collected data was analyzed using content analysis techniques, facilitated by the MAXQDA platform. Findings indicate that despite social entrepreneurship being an emerging field in Indonesia, there is a notable lack of effective policies and regulations. Six of eight respondents perceived inadequate current regulatory support, and half cited financial challenges as a significant issue. Conversely, seven respondents acknowledged existing government assistance, suggesting a willingness to support the sector. Based on these results, key recommendations for the government to foster a supportive ecosystem include developing non-overlapping policies, implementing substantive policy changes, promoting useful policies, simplifying bureaucracy, and engaging in direct dialogue with social entrepreneurs. The research concludes that addressing these areas can empower social entrepreneurs to create lasting social impact. This study uniquely fills a gap by directly engaging social entrepreneurs, though future research should include government representatives for broader perspectives.
Abstract:This study explores work-life balance among female government employees across generations, with a focus on gender-related challenges. Women are hypothesised to face imbalances due to dual roles at work and home. Using a…
phenomenological approach and descriptive quantitative analysis, the study finds that Indonesian women across generations generally experience moderate work-life balance. Notably, Baby Boomers (60–78 years) and Generation Z (12–27 years) report higher balance, while Generation X (44–59 years) and Millennials (28–43 years) face lower balance due to simultaneous career and family responsibilities. The study offers generationally tailored suggestions, although results may not generalise to women in sectors like banking or private industry. Implications include the need for organisations to act as facilitators, supporting female employees to ensure psychological well-being and sustained performance.
Abstract:Multi-sensory brand experience has emerged as a crucial factor in modern marketing, significantly influencing customer satisfaction, brand perception, and loyalty. Despite its increasing importance, research in this area…
remains fragmented, with theoretical integration and empirical validation gaps. This study employs a Systematic Literature Review (SLR) and bibliometric analysis using the Scopus database to map the evolution of research on multi-sensory brand experiences and their impact on customer satisfaction. From an initial dataset of 203 documents, a rigorous selection process resulted in 41 relevant articles for in-depth analysis. Using VOS viewer, the study visualizes research networks, inter-topic relationships, and emerging trends, revealing a 47% increase in publication volume from 2012 to 2024.
Findings indicate that customer satisfaction, consumer behaviour, and sales are dominant themes, with sentiment analysis and digital technology (AI, AR) gaining traction in recent years. However, significant gaps remain, particularly in experimental studies quantifying the long-term impact of multi-sensory experiences on customer loyalty and cross-industry comparisons of multi-sensory branding effectiveness. The novelty of this study lies in its combined bibliometric and systematic approach, which identifies critical research trends, theoretical gaps, and emerging digital strategies in multi-sensory marketing. This study contributes to the academic discourse by comprehensively synthesizing research trends and proposing future research directions in technology-driven branding strategies and consumer engagement.